CELEX: 32015D0103
Language: en
Date: 2015-01-16 00:00:00
Title: Commission Implementing Decision (EU) 2015/103 of 16 January 2015 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(2015) 53)

23.1.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 16/33
            
         COMMISSION IMPLEMENTING DECISION (EU) 2015/103
   of 16 January 2015
   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(2015) 53)
      
   
   (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Hungarian, Italian, Lithuanian, Romanian 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 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.
            
         
               (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 2014,
            
         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 Federal Republic of Germany, the Republic of Estonia, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of Netherlands, the Republic of Austria, Romania, and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 16 January 2015.
      
         
            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).
   
      ANNEX
      
         Budget Item: 05070107
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2012
               
               
                  Exceeding of financial ceiling
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 63 830,47
               
               
                  – 63 830,47
               
               
                  0,00
               
            
                   
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 273 941,77
               
               
                  – 514 631,58
               
               
                  240 689,81
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 337 772,24
                  
               
               
                  
                     – 578 462,05
                  
               
               
                  
                     240 689,81
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  NL
               
               
                  Starch
               
               
                  2003
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  5 295 327,28
               
               
                  0,00
               
               
                  5 295 327,28
               
            
                   
               
               
                  Starch
               
               
                  2004
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  5 424 788,14
               
               
                  0,00
               
               
                  5 424 788,14
               
            
                   
               
               
                  Starch
               
               
                  2005
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  5 871 686,22
               
               
                  0,00
               
               
                  5 871 686,22
               
            
                   
               
               
                  Starch
               
               
                  2006
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  5 973 168,71
               
               
                  0,00
               
               
                  5 973 168,71
               
            
                   
               
               
                  Other Direct Aid — Potato Starch
               
               
                  2007
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  2 103 632,94
               
               
                  0,00
               
               
                  2 103 632,94
               
            
                   
               
               
                  Starch (2007+)
               
               
                  2007
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  955 503,06
               
               
                  0,00
               
               
                  955 503,06
               
            
                   
               
               
                  Other Direct Aid — Potato Starch
               
               
                  2008
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  2 431 551,73
               
               
                  0,00
               
               
                  2 431 551,73
               
            
                   
               
               
                  Starch (2007+)
               
               
                  2008
               
               
                  reimbursement following the judgement of Court of Justice in case T-16/11
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  891 491,23
               
               
                  0,00
               
               
                  891 491,23
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     28 947 149,31
                  
               
               
                  
                     0,00
                  
               
               
                  
                     28 947 149,31
                  
               
            
         Totals by Budget Item: 05070107
         
      
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  EUR
               
               
                  28 609 377,07
               
               
                  – 578 462,05
               
               
                  29 187 839,12
               
            
         Budget Item: 6701
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  AT
               
               
                  Entitlements
               
               
                  2011
               
               
                  Consolidation of alpine pasture and multiple annual instalments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 276 374,35
               
               
                  0,00
               
               
                  – 276 374,35
               
            
                   
               
               
                  Entitlements
               
               
                  2012
               
               
                  Consolidation of alpine pasture and multiple annual instalments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 293 850,15
               
               
                  0,00
               
               
                  – 293 850,15
               
            
                   
               
               
                  Entitlements
               
               
                  2013
               
               
                  Consolidation of alpine pasture and multiple annual instalments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 301 013,79
               
               
                  0,00
               
               
                  – 301 013,79
               
            
                  AT
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2011
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 76 849,71
               
               
                  0,00
               
               
                  – 76 849,71
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  GAEC on landscape features not effectively controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 13 484,40
               
               
                  0,00
               
               
                  – 13 484,40
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  GAEC on landscape features not effectively controlled, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14 441,58
               
               
                  0,00
               
               
                  – 14 441,58
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  GAEC on landscape features not effectively controlled, CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14 393,70
               
               
                  0,00
               
               
                  – 14 393,70
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  No systematic follow-up of minor non-compliances, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 5,14
               
               
                  0,00
               
               
                  – 5,14
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  No systematic follow-up of minor non-compliances, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 246,74
               
               
                  0,00
               
               
                  – 246,74
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  No systematic follow-up of minor non-compliances, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 755,78
               
               
                  0,00
               
               
                  – 755,78
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2009
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 47 399,01
               
               
                  0,00
               
               
                  – 47 399,01
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2010
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 91 372,17
               
               
                  0,00
               
               
                  – 91 372,17
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 130 186,52
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 130 186,52
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 389,17
               
               
                  0,00
               
               
                  – 3 389,17
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 856,51
               
               
                  0,00
               
               
                  – 1 856,51
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 89,72
               
               
                  0,00
               
               
                  – 89,72
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 527 302,79
               
               
                  0,00
               
               
                  – 527 302,79
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 568,84
               
               
                  0,00
               
               
                  – 568,84
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 20,77
               
               
                  0,00
               
               
                  – 20,77
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 538 273,49
               
               
                  0,00
               
               
                  – 538 273,49
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 94,12
               
               
                  0,00
               
               
                  – 94,12
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 535 293,19
               
               
                  – 794,71
               
               
                  – 534 498,48
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 606 888,60
                  
               
               
                  
                     – 794,71
                  
               
               
                  
                     – 1 606 093,89
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  BG
               
               
                  Wine — Restructuring
               
               
                  2010
               
               
                  ineligible restructuring measure
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 16 046,31
               
               
                  0,00
               
               
                  – 16 046,31
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2011
               
               
                  ineligible restructuring measure
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 27 397,90
               
               
                  0,00
               
               
                  – 27 397,90
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2012
               
               
                  ineligible restructuring measure
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 97 089,53
               
               
                  0,00
               
               
                  – 97 089,53
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2013
               
               
                  ineligible restructuring measure
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 33 338,19
               
               
                  0,00
               
               
                  – 33 338,19
               
            
                  BG
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Non-application of regulatory exclusions
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 370 455,39
               
               
                  – 18 522,77
               
               
                  – 351 932,62
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Non-application of regulatory exclusions
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 381 206,05
               
               
                  – 19 060,30
               
               
                  – 362 145,75
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Non-application of regulatory exclusions
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 248 886,64
               
               
                  – 12 444,33
               
               
                  – 236 442,31
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Undue payments, OTSC weaknesses, insufficient control report template
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 521 954,26
               
               
                  0,00
               
               
                  – 521 954,26
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Undue payments, OTSC weaknesses, insufficient control report template
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 808 560,83
               
               
                  0,00
               
               
                  – 808 560,83
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Undue payments, OTSC weaknesses, insufficient control report template
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 995 079,95
               
               
                  0,00
               
               
                  – 995 079,95
               
            
                  BG
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 13 598 952,95
               
               
                  0,00
               
               
                  – 13 598 952,95
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 77 724,05
               
               
                  0,00
               
               
                  – 77 724,05
               
            
                  BG
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS-GIS, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14 660 582,12
               
               
                  0,00
               
               
                  – 14 660 582,12
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 7 964,58
               
               
                  0,00
               
               
                  – 7 964,58
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 31 845 238,75
                  
               
               
                  
                     – 50 027,40
                  
               
               
                  
                     – 31 795 211,35
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  CZ
               
               
                  Wine — Restructuring
               
               
                  2010
               
               
                  non-eligible forms of protection of vineyards against wild birds
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 690 350,42
               
               
                  0,00
               
               
                  – 690 350,42
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2011
               
               
                  non-eligible forms of protection of vineyards against wild birds
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 865 307,63
               
               
                  0,00
               
               
                  – 865 307,63
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2012
               
               
                  non-eligible forms of protection of vineyards against wild birds
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 567 540,99
               
               
                  0,00
               
               
                  – 567 540,99
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total CZ:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 123 199,04
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 123 199,04
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  DE
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  ineligible expenditures for construction of a storage facility
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 430 654,77
               
               
                  0,00
               
               
                  – 430 654,77
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Weakness in a control on recognition criterion for producer organisations
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 77 966,78
               
               
                  0,00
               
               
                  – 77 966,78
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Weakness in a control on recognition criterion for producer organisations
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 153 735,28
               
               
                  0,00
               
               
                  – 153 735,28
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Weakness in a control on recognition criterion for producer organisations
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 70 057,05
               
               
                  0,00
               
               
                  – 70 057,05
               
            
                  DE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Leniency of the sanctions for SMR7, CY 2008
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 190 178,10
               
               
                  – 379,60
               
               
                  – 189 798,50
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Leniency of the sanctions for SMR7, CY 2009
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 150 339,66
               
               
                  – 300,08
               
               
                  – 150 039,58
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Leniency of the sanctions for SMR7, CY 2010
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 158 485,49
               
               
                  – 316,34
               
               
                  – 158 169,15
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the control of SMR7, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3 929 816,78
               
               
                  – 126,22
               
               
                  – 3 929 690,56
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3 573 164,56
               
               
                  0,00
               
               
                  – 3 573 164,56
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of SMR7, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3 463 572,31
               
               
                  0,00
               
               
                  – 3 463 572,31
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 12 197 970,78
                  
               
               
                  
                     – 1 122,24
                  
               
               
                  
                     – 12 196 848,54
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  EE
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 123 269,50
               
               
                  0,00
               
               
                  – 123 269,50
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1,71
               
               
                  0,00
               
               
                  – 1,71
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 163 434,31
               
               
                  0,00
               
               
                  – 163 434,31
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 143 245,25
               
               
                  0,00
               
               
                  – 143 245,25
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3,33
               
               
                  0,00
               
               
                  – 3,33
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  No control of SMR6, non-application of sanctions for the late notifications and modification of sanctions, CY2009
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 22 887,71
               
               
                  – 45,78
               
               
                  – 22 841,93
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total EE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 452 841,81
                  
               
               
                  
                     – 45,78
                  
               
               
                  
                     – 452 796,03
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Ineffectiveness of risk analysis
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 3 586 250,48
               
               
                  0,00
               
               
                  – 3 586 250,48
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Ineffectiveness of risk analysis
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 1 866 977,31
               
               
                  0,00
               
               
                  – 1 866 977,31
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 389 865,14
               
               
                  – 1 949,33
               
               
                  – 387 915,81
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 201 023,75
               
               
                  – 1 005,12
               
               
                  – 200 018,63
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2007
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 9 290 513,97
               
               
                  – 46 452,57
               
               
                  – 9 244 061,40
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 445 642,75
               
               
                  – 2 228,22
               
               
                  – 443 414,53
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2008
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 283 917,17
               
               
                  – 1 419,59
               
               
                  – 282 497,58
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Non-compliance with the eligibility rules on permanent pasture, CY2008
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 10 345 263,99
               
               
                  – 51 726,32
               
               
                  – 10 293 537,67
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2007
               
               
                  Deficiencies in LPIS and permanent pasture, CY 2006
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 20 976,39
               
               
                  0,00
               
               
                  – 20 976,39
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Deficiencies in LPIS and permanent pasture, CY 2007
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 1 994,65
               
               
                  0,00
               
               
                  – 1 994,65
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Deficiencies in LPIS and permanent pasture, CY 2008
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 294 932,52
               
               
                  0,00
               
               
                  – 294 932,52
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Leniency of the sanctioning system, CY 2008
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 580 604,92
               
               
                  – 479,70
               
               
                  – 580 125,22
               
            
                  ES
               
               
                  Clearance of Accounts — Conformity Clearance
               
               
                  2011
               
               
                  material error
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 18 603,55
               
               
                  0,00
               
               
                  – 18 603,55
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 27 326 566,59
                  
               
               
                  
                     – 105 260,85
                  
               
               
                  
                     – 27 221 305,74
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  FR
               
               
                  Sugar — Restructuring Fund
               
               
                  2009
               
               
                  Correction due to partial restructuring instead of full restructuring
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 69 980 526,56
               
               
                  0,00
               
               
                  – 69 980 526,56
               
            
                   
               
               
                  Sugar — Restructuring Fund
               
               
                  2009
               
               
                  Correction due to quota reduction instead of full restructuring
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 8 734 375,00
               
               
                  0,00
               
               
                  – 8 734 375,00
               
            
                   
               
               
                  Export refunds — Live animals
               
               
                  2010
               
               
                  procedures not compliant with the export refund regulations
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 94 156,69
               
               
                  0,00
               
               
                  – 94 156,69
               
            
                   
               
               
                  Export refunds — Live animals
               
               
                  2011
               
               
                  procedures not compliant with the export refund regulations
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 120 146,09
               
               
                  0,00
               
               
                  – 120 146,09
               
            
                   
               
               
                  Export refunds —Live animals
               
               
                  2012
               
               
                  procedures not compliant with the export refund regulations
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 33 062,27
               
               
                  0,00
               
               
                  – 33 062,27
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2008
               
               
                  Late notifications of movement
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 39 685 694,63
               
               
                  – 198 428,46
               
               
                  – 39 487 266,17
               
            
                   
               
               
                  Other Direct Aid — Bovines
               
               
                  2009
               
               
                  Late notifications of movement
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 41 704 273,69
               
               
                  – 208 521,38
               
               
                  – 41 495 752,31
               
            
                   
               
               
                  Other Direct Aid — Bovines
               
               
                  2010
               
               
                  Late notifications of movement
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 41 590 433,76
               
               
                  – 83 423,53
               
               
                  – 41 507 010,23
               
            
                   
               
               
                  Other Direct Aid — Bovines
               
               
                  2011
               
               
                  Late notifications of movement
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 300 981,50
               
               
                  – 618,22
               
               
                  – 300 363,28
               
            
                   
               
               
                  Other Direct Aid — Bovines
               
               
                  2012
               
               
                  Late notifications of movement
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 41 102,74
               
               
                  0,00
               
               
                  – 41 102,74
               
            
                  FR
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weaknesses in functioning of GIS, 1st pillar, CY2008
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 93 510 754,83
               
               
                  0,00
               
               
                  – 93 510 754,83
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in functioning of GIS, 1st pillar, CY2009
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 100 407 258,08
               
               
                  0,00
               
               
                  – 100 407 258,08
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in functioning of GIS, 1st pillar, CY2010
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 136 794 783,91
               
               
                  0,00
               
               
                  – 136 794 783,91
               
            
                  FR
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 137 445 484,49
               
               
                  – 51 680,63
               
               
                  – 137 393 803,86
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 4 203 961,06
               
               
                  0,00
               
               
                  – 4 203 961,06
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 115 587,10
               
               
                  0,00
               
               
                  – 1 115 587,10
               
            
                   
               
               
                  Other Direct Aid — Seeds
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 39 946,65
               
               
                  – 608,31
               
               
                  – 39 338,34
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 9 630 390,11
               
               
                  0,00
               
               
                  – 9 630 390,11
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 1 576 620,23
               
               
                  0,00
               
               
                  – 1 576 620,23
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 968 446,88
               
               
                  0,01
               
               
                  – 968 446,89
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 37 597,17
               
               
                  0,00
               
               
                  – 37 597,17
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 5 914,26
               
               
                  0,00
               
               
                  – 5 914,26
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  321,53
               
               
                  0,00
               
               
                  321,53
               
            
                   
               
               
                  Other Direct Aid — Seeds
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 004,56
               
               
                  0,00
               
               
                  – 1 004,56
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 7 377,43
               
               
                  0,00
               
               
                  – 7 377,43
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 2 858,36
               
               
                  0,00
               
               
                  – 2 858,36
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2011
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  105,15
               
               
                  0,00
               
               
                  105,15
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 137 992 099,19
               
               
                  0,00
               
               
                  – 137 992 099,19
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 4 605 692,86
               
               
                  0,00
               
               
                  – 4 605 692,86
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 581 825,97
               
               
                  0,00
               
               
                  – 581 825,97
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 9 587 507,15
               
               
                  0,00
               
               
                  – 9 587 507,15
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 1 648 707,28
               
               
                  0,00
               
               
                  – 1 648 707,28
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 1st pillar, CY2012
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 930 705,93
               
               
                  0,00
               
               
                  – 930 705,93
               
            
                  FR
               
               
                  Entitlements
               
               
                  2011
               
               
                  Exceeding of the ceiling and incorrect application of the linear reduction
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 51 088 369,44
               
               
                  0,00
               
               
                  – 51 088 369,44
               
            
                   
               
               
                  Entitlements
               
               
                  2012
               
               
                  Exceeding of the ceiling and incorrect application of the linear reduction
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 89 806 974,13
               
               
                  0,00
               
               
                  – 89 806 974,13
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 984 274 193,32
                  
               
               
                  
                     – 543 280,52
                  
               
               
                  
                     – 983 730 912,80
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  HU
               
               
                  Sugar — Restructuring Fund
               
               
                  2009
               
               
                  Silos in the premises
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 11 709 400,00
               
               
                  0,00
               
               
                  – 11 709 400,00
               
            
                  HU
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Deficient checks of eligibility of expenditure declared in aid applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 152 928,36
               
               
                  0,00
               
               
                  – 152 928,36
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Deficient checks of eligibility of expenditure declared in aid applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 182 798,14
               
               
                  0,00
               
               
                  – 182 798,14
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Deficient checks of eligibility of expenditure declared in aid applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 121 313,14
               
               
                  0,00
               
               
                  – 121 313,14
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Deficient checks of eligibility of expenditure declared in aid applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 136 159,80
               
               
                  0,00
               
               
                  – 136 159,80
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Deficient checks of eligibility of expenditure declared in aid applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 114 906,70
               
               
                  0,00
               
               
                  – 114 906,70
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 12 417 506,14
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 12 417 506,14
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  IT
               
               
                  Sugar — Restructuring Fund
               
               
                  2007
               
               
                  Not correct interpretation of sugar production
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 68 011 872,95
               
               
                  0,00
               
               
                  – 68 011 872,95
               
            
                   
               
               
                  Sugar — Restructuring Fund
               
               
                  2008
               
               
                  Not correct interpretation of sugar production
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 4 083 338,77
               
               
                  0,00
               
               
                  – 4 083 338,77
               
            
                   
               
               
                  Sugar — Restructuring Fund
               
               
                  2009
               
               
                  Not correct interpretation of sugar production
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 18 403 523,44
               
               
                  0,00
               
               
                  – 18 403 523,44
               
            
                  IT
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2007
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5 442,56
               
               
                  0,00
               
               
                  – 5 442,56
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 25 041,16
               
               
                  0,00
               
               
                  – 25 041,16
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 790 270,50
               
               
                  0,00
               
               
                  – 1 790 270,50
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 20 819,74
               
               
                  0,00
               
               
                  – 20 819,74
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2009
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 13 461,76
               
               
                  0,00
               
               
                  – 13 461,76
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2009
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 1 177 488,95
               
               
                  0,00
               
               
                  – 1 177 488,95
               
            
                   
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2010
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 9 409,76
               
               
                  0,00
               
               
                  – 9 409,76
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2010
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  12 880,77
               
               
                  0,00
               
               
                  12 880,77
               
            
                   
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2011
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 366,26
               
               
                  0,00
               
               
                  – 3 366,26
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2012
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 261,24
               
               
                  0,00
               
               
                  – 1 261,24
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2012
               
               
                  weaknesses in the control system concerning the citrus processing scheme and preliminary recognition
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  427,98
               
               
                  0,00
               
               
                  427,98
               
            
                  IT
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  Weaknesses in key controls and failure to apply sanctions
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 767 966,48
               
               
                  0,00
               
               
                  – 1 767 966,48
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  Weaknesses in key controls and failure to apply sanctions
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 7 653,03
               
               
                  0,00
               
               
                  – 7 653,03
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2009
               
               
                  Weaknesses in key controls and failure to apply sanctions
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  – 275 541,07
               
               
                  0,00
               
               
                  – 275 541,07
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2010
               
               
                  Weaknesses in key controls and failure to apply sanctions
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  3 549,05
               
               
                  0,00
               
               
                  3 549,05
               
            
                   
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2011
               
               
                  Weaknesses in key controls and failure to apply sanctions
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  2 290,13
               
               
                  0,00
               
               
                  2 290,13
               
            
                  IT
               
               
                  Promotional Measures
               
               
                  2009
               
               
                  Lack of control
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 173 822,13
               
               
                  0,00
               
               
                  – 173 822,13
               
            
                   
               
               
                  Promotional Measures
               
               
                  2009
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 701 700,28
               
               
                  0,00
               
               
                  – 701 700,28
               
            
                   
               
               
                  Promotional Measures
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 497 130,75
               
               
                  0,00
               
               
                  – 497 130,75
               
            
                   
               
               
                  Promotional Measures
               
               
                  2008
               
               
                  unauthorised extension of the programme concerning the promotion of dairy products in schools
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 103 274,84
               
               
                  – 16 388,37
               
               
                  – 86 886,47
               
            
                   
               
               
                  Promotional Measures
               
               
                  2009
               
               
                  unauthorised extension of the programme concerning the promotion of dairy products in schools
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 258 332,75
               
               
                  0,00
               
               
                  – 258 332,75
               
            
                  IT
               
               
                  Financial audit — Overshooting
               
               
                  2010
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 9 590,84
               
               
                  – 9 590,84
               
               
                  0,00
               
            
                   
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 4 006 192,72
               
               
                  – 4 006 192,72
               
               
                  0,00
               
            
                   
               
               
                  Sugar — Assigned Revenue
               
               
                  2010
               
               
                  sugar temporary restructuring — marketing year 08/09
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 3 821 654,32
               
               
                  – 3 821 654,32
               
               
                  0,00
               
            
                   
               
               
                  Milk — Quota
               
               
                  2010
               
               
                  milk levies
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  193 832,77
               
               
                  193 832,77
               
               
                  0,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 104 955 175,60
                  
               
               
                  
                     – 7 659 993,48
                  
               
               
                  
                     – 97 295 182,12
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  LT
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 4 381 809,55
               
               
                  – 16 050,66
               
               
                  – 4 365 758,89
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 2 406,42
               
               
                  – 4,81
               
               
                  – 2 401,61
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 336,27
               
               
                  – 0,67
               
               
                  – 335,60
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 5 503 048,25
               
               
                  – 19 432,96
               
               
                  – 5 483 615,29
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 2 777,28
               
               
                  – 5,55
               
               
                  – 2 771,73
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 84,89
               
               
                  0,00
               
               
                  – 84,89
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 9 890 462,66
                  
               
               
                  
                     – 35 494,65
                  
               
               
                  
                     – 9 854 968,01
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  RO
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 60 723 392,19
               
               
                  – 2 629 950,76
               
               
                  – 58 093 441,43
               
            
                   
               
               
                  Other Direct Aid — Energy Crops
               
               
                  2010
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 185 062,92
               
               
                  – 370,13
               
               
                  – 184 692,79
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 83 561,22
               
               
                  – 7 140,83
               
               
                  – 76 420,39
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 34 885 948,11
               
               
                  – 765 982,00
               
               
                  – 34 119 966,11
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 40 279,67
               
               
                  0,00
               
               
                  – 40 279,67
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 14 498,34
               
               
                  – 29,00
               
               
                  – 14 469,34
               
            
                   
               
               
                  Other Direct Aid — Energy Crops
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 23,62
               
               
                  – 0,05
               
               
                  – 23,57
               
            
                   
               
               
                  Other Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  6,62
               
               
                  0,01
               
               
                  6,61
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 40 874,57
               
               
                  0,00
               
               
                  – 40 874,57
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  98 628,64
               
               
                  0,00
               
               
                  98 628,64
               
            
                   
               
               
                  Other Direct Aid — Energy Crops
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  6,51
               
               
                  0,00
               
               
                  6,51
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 95 874 998,87
                  
               
               
                  
                     – 3 403 472,76
                  
               
               
                  
                     – 92 471 526,11
                  
               
            
         Totals by Budget Item: 6701
         
      
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  EUR
               
               
                  – 1 284 095 228,68
               
               
                  – 11 799 492,39
               
               
                  – 1 272 295 736,29
               
            
         Budget Item: 6711
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  AT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Lack of verification of all the parcels for Agri Environment measure during the on-the-spot controls
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 172 799,00
               
               
                  0,00
               
               
                  – 172 799,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 172 799,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 172 799,00
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 132,46
               
               
                  0,00
               
               
                  – 132,46
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 653,95
               
               
                  0,00
               
               
                  – 1 653,95
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1,14
               
               
                  0,00
               
               
                  – 1,14
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 295,08
               
               
                  0,00
               
               
                  – 1 295,08
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 113,50
               
               
                  0,00
               
               
                  – 113,50
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 24,08
               
               
                  0,00
               
               
                  – 24,08
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3 618,32
               
               
                  0,00
               
               
                  – 3 618,32
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 319,78
               
               
                  0,00
               
               
                  – 319,78
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 6 628,40
               
               
                  0,00
               
               
                  – 6 628,40
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 13 786,71
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 13 786,71
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  BG
               
               
                  Rural Development EAFRD Complement to direct payment (2007-2013)
               
               
                  2010
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 578 205,77
               
               
                  0,00
               
               
                  – 578 205,77
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 056 462,98
               
               
                  0,00
               
               
                  – 1 056 462,98
               
            
                   
               
               
                  Rural Development EAFRD Complement to direct payment (2007-2013)
               
               
                  2011
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 2 261,71
               
               
                  0,00
               
               
                  – 2 261,71
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS and administrative cross-checks, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 26 659,78
               
               
                  0,00
               
               
                  – 26 659,78
               
            
                  BG
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS-GIS, RD area-based measures, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 053 616,25
               
               
                  0,00
               
               
                  – 1 053 616,25
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, RD area-based measures, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  27 637,25
               
               
                  0,00
               
               
                  27 637,25
               
            
                  BG
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 130 931,01
               
               
                  0,00
               
               
                  – 1 130 931,01
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 2 900 737,58
               
               
                  0,00
               
               
                  – 2 900 737,58
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 39 805,58
               
               
                  0,00
               
               
                  – 39 805,58
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2012
               
               
                  deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctions
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 497 441,06
               
               
                  0,00
               
               
                  – 497 441,06
               
            
                  BG
               
               
                  Rural Development EAGGF (2000-2006) — Technical Assistance
               
               
                  2011
               
               
                  non-compliance related to measure 511
               
               
                  ONE-OFF
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 151 668,00
               
               
                  0,00
               
               
                  – 151 668,00
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Several non-compliances related to measures M312 and M322
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 10 606 528,94
               
               
                  0,00
               
               
                  – 10 606 528,94
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Several non-compliances related to measures M312 and M322
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 4 401 144,55
               
               
                  0,00
               
               
                  – 4 401 144,55
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Several non-compliances related to measures M312 and M322
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 4 378 829,25
               
               
                  0,00
               
               
                  – 4 378 829,25
               
            
                  BG
               
               
                  Rural Development EAFRD Technical Assistance (2007-2013)
               
               
                  2011
               
               
                  Double charging of meeting costs
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 924,76
               
               
                  0,00
               
               
                  – 924,76
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Not enough checks on eligibility of the beneficiaries
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 85 150,30
               
               
                  0,00
               
               
                  – 85 150,30
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  Not enough checks on eligibility of the beneficiaries
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 284 234,10
               
               
                  0,00
               
               
                  – 284 234,10
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2012
               
               
                  Not enough checks on eligibility of the beneficiaries
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 639 466,76
               
               
                  0,00
               
               
                  – 639 466,76
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2013
               
               
                  Not enough checks on eligibility of the beneficiaries
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 580 221,14
               
               
                  0,00
               
               
                  – 580 221,14
               
            
                   
               
               
                  Rural Development EAFRD Technical Assistance (2007-2013)
               
               
                  2010
               
               
                  Not sufficient verification of the reasonableness of the costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 648,51
               
               
                  0,00
               
               
                  – 648,51
               
            
                   
               
               
                  Rural Development EAFRD Technical Assistance (2007-2013)
               
               
                  2011
               
               
                  Not sufficient verification of the reasonableness of the costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 495,26
               
               
                  0,00
               
               
                  – 4 495,26
               
            
                   
               
               
                  Rural Development EAFRD Technical Assistance (2007-2013)
               
               
                  2012
               
               
                  Not sufficient verification of the reasonableness of the costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5 406,06
               
               
                  0,00
               
               
                  – 5 406,06
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 28 397 202,10
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 28 397 202,10
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  DE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the control of SMR7, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 330 782,29
               
               
                  0,00
               
               
                  – 330 782,29
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 322 006,97
               
               
                  0,00
               
               
                  – 322 006,97
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of SMR7, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 351 121,54
               
               
                  0,00
               
               
                  – 351 121,54
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 003 910,80
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 003 910,80
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  EE
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 86 527,00
               
               
                  0,00
               
               
                  – 86 527,00
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  456,86
               
               
                  0,00
               
               
                  456,86
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  603,29
               
               
                  0,00
               
               
                  603,29
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 90 866,75
               
               
                  0,00
               
               
                  – 90 866,75
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 89 214,59
               
               
                  0,00
               
               
                  – 89 214,59
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  455,76
               
               
                  0,00
               
               
                  455,76
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total EE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 265 092,43
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 265 092,43
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 479,90
               
               
                  0,00
               
               
                  – 1 479,90
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 978 849,95
               
               
                  0,00
               
               
                  – 978 849,95
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 12 597,37
               
               
                  0,00
               
               
                  – 12 597,37
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 720,85
               
               
                  0,00
               
               
                  – 1 720,85
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 096 710,18
               
               
                  0,00
               
               
                  – 1 096 710,18
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                  100,00 %
               
               
                  EUR
               
               
                  – 32 261,41
               
               
                  0,00
               
               
                  – 32 261,41
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 22 983,32
               
               
                  0,00
               
               
                  – 22 983,32
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 451 758,84
               
               
                  0,00
               
               
                  – 451 758,84
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  3,22
               
               
                  0,00
               
               
                  3,22
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  268,60
               
               
                  0,00
               
               
                  268,60
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2013
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 21 372,70
               
               
                  0,00
               
               
                  – 21 372,70
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2013
               
               
                  On-the-spot control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 601 583,12
               
               
                  0,00
               
               
                  – 601 583,12
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 221 045,82
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 3 221 045,82
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  Weaknesses in functioning of GIS, 2nd pillar, CY2008
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 14 456 604,50
               
               
                  0,00
               
               
                  – 14 456 604,50
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in functioning of GIS, 2nd pillar, CY2009
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 16 193 248,79
               
               
                  – 14 486 350,16
               
               
                  – 1 706 898,63
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in functioning of GIS, 2nd pillar, CY2010
               
               
                  ONE-OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 19 491 684,44
               
               
                  0,00
               
               
                  – 19 491 684,44
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS-GIS, 2nd pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 7 299 553,84
               
               
                  – 6 146 925,42
               
               
                  – 1 152 628,42
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 2nd pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 6 946 695,98
               
               
                  – 62 851,32
               
               
                  – 6 883 844,66
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 2nd pillar, CY2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 20 046,89
               
               
                  0,00
               
               
                  – 20 046,89
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS-GIS, 2nd pillar, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 4 455 428,10
               
               
                  – 11 315,10
               
               
                  – 4 444 113,00
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2013
               
               
                  Weaknesses in LPIS-GIS, 2nd pillar, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 6 185 646,07
               
               
                  0,00
               
               
                  – 6 185 646,07
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Checks on subsidised loans not efficient enough (destroyed files)
               
               
                  EXTRAPOLATED
               
               
                  2,50 %
               
               
                  EUR
               
               
                  – 450 688,26
               
               
                  0,00
               
               
                  – 450 688,26
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Checks on subsidised loans not efficient enough (destroyed files)
               
               
                  EXTRAPOLATED
               
               
                  2,50 %
               
               
                  EUR
               
               
                  – 450 688,26
               
               
                  0,00
               
               
                  – 450 688,26
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Checks on subsidised loans not efficient enough (too late audits at banks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 200 489,14
               
               
                  0,00
               
               
                  – 200 489,14
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Checks on subsidised loans not efficient enough (too late audits at banks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 67 364,26
               
               
                  0,00
               
               
                  – 67 364,26
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Checks on subsidised loans not efficient enough (too late audits at banks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 283 029,20
               
               
                  0,00
               
               
                  – 283 029,20
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Checks on subsidised loans not efficient enough (too late audits at banks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 97 146,22
               
               
                  0,00
               
               
                  – 97 146,22
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Checks on subsidised loans not efficient enough (incorrect database)
               
               
                  EXTRAPOLATED
               
               
                  3,50 %
               
               
                  EUR
               
               
                  – 941 086,34
               
               
                  0,00
               
               
                  – 941 086,34
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Checks on subsidised loans not efficient enough (incorrect database)
               
               
                  EXTRAPOLATED
               
               
                  3,50 %
               
               
                  EUR
               
               
                  – 496 893,06
               
               
                  0,00
               
               
                  – 496 893,06
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Checks on subsidised loans not efficient enough (incorrect database)
               
               
                  EXTRAPOLATED
               
               
                  3,50 %
               
               
                  EUR
               
               
                  – 463 037,93
               
               
                  0,00
               
               
                  – 463 037,93
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Checks on subsidised loans not efficient enough (incorrect database)
               
               
                  EXTRAPOLATED
               
               
                  3,50 %
               
               
                  EUR
               
               
                  – 711 789,53
               
               
                  0,00
               
               
                  – 711 789,53
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  lack of procedure to increase on-the-spot checks in case of significant irregularities
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 593 202,58
               
               
                  – 338,82
               
               
                  – 1 592 863,76
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  lack of procedure to increase on-the-spot checks in case of significant irregularities
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 22 599 169,32
               
               
                  – 14 045,11
               
               
                  – 22 585 124,21
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  lack of procedure to increase on-the-spot checks in case of significant irregularities
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 2 086 278,69
               
               
                  – 66,59
               
               
                  – 2 086 212,10
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  lack of procedure to increase on-the-spot checks in case of significant irregularities
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 8 979 022,05
               
               
                  – 3,78
               
               
                  – 8 979 018,27
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  lack of verification of the livestock density calculation during the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 208 364,56
               
               
                  0,00
               
               
                  – 208 364,56
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  lack of verification of the livestock density calculation during the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 140 966,63
               
               
                  0,00
               
               
                  – 140 966,63
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  lack of verification of the livestock density calculation during the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 395 152,92
               
               
                  0,00
               
               
                  – 395 152,92
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 115 213 277,56
                  
               
               
                  
                     – 20 721 896,30
                  
               
               
                  
                     – 94 491 381,26
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 1 478 818,01
               
               
                  – 200 608,66
               
               
                  – 1 278 209,35
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 347,40
               
               
                  0,00
               
               
                  – 347,40
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  shortcomings in LPIS-GIS, CY2007
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  4 533,21
               
               
                  0,00
               
               
                  4 533,21
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 2 290 292,11
               
               
                  – 1 030 733,22
               
               
                  – 1 259 558,89
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  – 1 145 968,82
               
               
                  – 1 143 299,68
               
               
                  – 2 669,14
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  shortcomings in LPIS-GIS, CY2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  1 519,76
               
               
                  0,00
               
               
                  1 519,76
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 909 373,37
                  
               
               
                  
                     – 2 374 641,56
                  
               
               
                  
                     – 2 534 731,81
                  
               
            
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  RO
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 22 850 154,78
               
               
                  – 6 418 693,16
               
               
                  – 16 431 461,62
               
            
                   
               
               
                  Rural Development EAFRD Complement to direct payment (2007-2013)
               
               
                  2010
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 8 507 107,30
               
               
                  – 1 459 929,21
               
               
                  – 7 047 178,09
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 13 471 514,97
               
               
                  – 2 311 644,65
               
               
                  – 11 159 870,32
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 129 773,68
               
               
                  481,74
               
               
                  – 130 255,42
               
            
                   
               
               
                  Rural Development EAFRD Complement to direct payment (2007-2013)
               
               
                  2011
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  10 435,76
               
               
                  0,00
               
               
                  10 435,76
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 924 121,26
               
               
                  – 330 203,99
               
               
                  – 1 593 917,27
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  394 552,63
               
               
                  0,00
               
               
                  394 552,63
               
            
                   
               
               
                  Rural Development EAFRD Complement to direct payment (2007-2013)
               
               
                  2012
               
               
                  Weaknesses in the administrative cross-checks and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  60 445,30
               
               
                  0,00
               
               
                  60 445,30
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 46 417 238,30
                  
               
               
                  
                     – 10 519 989,27
                  
               
               
                  
                     – 35 897 249,03
                  
               
            
         Totals by Budget Item: 6711
         
      
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  EUR
               
               
                  – 199 613 726,09
               
               
                  – 33 616 527,13
               
               
                  – 165 997 198,96