CELEX: 32007D0243
Language: en
Date: 2007-04-18 00:00:00
Title: 2007/243/EC: Commission Decision of 18 April 2007 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(2007) 1663) (Text with EEA relevance)

24.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 106/55
            
         
      COMMISSION DECISION
   
   of 18 April 2007
   excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)
   (notified under document number C(2007) 1663)
   (only the Spanish, Danish, German, Greek, English, French, Italian, Dutch, Portuguese, Finnish and Swedish texts are authentic)
   (Text with EEA relevance)
   (2007/243/EC)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), and in particular Article 5(2)(c) thereof,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (2), and in particular Article 7(4) thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 5 of Council Regulation (EEC) No 729/70, Article 7 of Regulation (EC) No 1258/1999, and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (3), the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the report issued on the outcome has been examined by the Commission.
            
         
               (3)
            
            
               Under Articles 2 and 3 of Regulation (EEC) No 729/70 and Article 2 of Regulation (EC) No 1258/1999, only refunds on exports to third countries and intervention to stabilise agricultural markets, granted and undertaken respectively according to Community rules within the framework of the common organisation of the agricultural markets, may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil these requirements and cannot, therefore, be financed under the EAGGF Guarantee Section.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this Decision, the assessment of the amounts to be excluded on grounds of non-compliance with Community rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 25 January 2007 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section shall be excluded from Community financing because it does not comply with Community rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 18 April 2007.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 94, 28.4.1970, p. 13. Regulation as last amended by Regulation (EC) No 1287/95 (OJ L 125, 8.6.1995, p. 1).
   
      (2)  OJ L 160, 26.6.1999, p. 103.
   
      (3)  OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).
   
      ANNEX
      Total corrections — Budget item 6 7 0 1
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  AT
               
               
                  Financial audit — Overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 577,47
               
               
                  – 577,47
               
               
                  0,00
               
            
                  Total AT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 577,47
               
               
                  – 577,47
               
               
                  0,00
               
            
                  BE
               
               
                  Clearance of accounts
               
               
                  2001
               
               
                  Clearance of 2001 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –45 922,50
               
               
                  –45 922,50
               
               
                  0,00
               
            
                  BE
               
               
                  Clearance of accounts
               
               
                  2003
               
               
                  Clearance of 2003 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –53 786,11
               
               
                  –29 109,11
               
               
                  –24 677,00
               
            
                  Total BE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –99 708,61
               
               
                  –75 031,61
               
               
                  –24 677,00
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2003
               
               
                  Clearance of 2003 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 372 552,57
               
               
                  0,00
               
               
                  –2 372 552,57
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2004
               
               
                  Clearance of 2004 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 848 720,33
               
               
                  0,00
               
               
                  – 848 720,33
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2005
               
               
                  Clearance of 2005 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 475 549,22
               
               
                  0,00
               
               
                  –1 475 549,22
               
            
                  DE
               
               
                  Financial audit — Late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 123 145,69
               
               
                  – 188 245,69
               
               
                  65 100,00
               
            
                  DE
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 134 267,39
               
               
                  0,00
               
               
                  – 134 267,39
               
            
                  Total DE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –4 954 235,20
               
               
                  – 188 245,69
               
               
                  –4 765 989,51
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2000
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  2 %
               
               
                  DKK
               
               
                  –4 042 587,64
               
               
                  0,00
               
               
                  –4 042 587,64
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2000
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  5 %
               
               
                  DKK
               
               
                  –1 694 642,72
               
               
                  0,00
               
               
                  –1 694 642,72
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2001
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  2 %
               
               
                  DKK
               
               
                  –11 636 374,73
               
               
                  0,00
               
               
                  –11 636 374,73
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2001
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  5 %
               
               
                  DKK
               
               
                  –5 847 108,45
               
               
                  0,00
               
               
                  –5 847 108,45
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2002
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  2 %
               
               
                  DKK
               
               
                  –14 620 538,05
               
               
                  0,00
               
               
                  –14 620 538,05
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2002
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  5 %
               
               
                  DKK
               
               
                  –6 732 926,94
               
               
                  0,00
               
               
                  –6 732 926,94
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2003
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  2 %
               
               
                  DKK
               
               
                  –3 239 587,36
               
               
                  0,00
               
               
                  –3 239 587,36
               
            
                  DK
               
               
                  Export Refunds
               
               
                  2003
               
               
                  Inadequate implementation of substitution checks
               
               
                  flat-rate
               
               
                  5 %
               
               
                  DKK
               
               
                  –1 450 243,99
               
               
                  0,00
               
               
                  –1 450 243,99
               
            
                  DK
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –68 177,57
               
               
                  –68 177,57
               
               
                  0,00
               
            
                  Total DK
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     DKK
                  
               
               
                  –49 264 009,88
               
               
                  0,00
               
               
                  –49 264 009,88
               
            
                  Total DK
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –68 177,57
               
               
                  –68 177,57
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –9 070 409,96
               
               
                  –9 197 146,98
               
               
                  126 737,02
               
            
                  ES
               
               
                  Financial audit — Late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –7 923 714,21
               
               
                  –7 940 441,61
               
               
                  16 727,40
               
            
                  ES
               
               
                  Financial audit — Overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  339 296,14
               
               
                  339 296,14
               
               
                  0,00
               
            
                  ES
               
               
                  Fruit and Veg — Nuts (other measures)
               
               
                  2003
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –28 111 606,97
               
               
                  0,00
               
               
                  –28 111 606,97
               
            
                  ES
               
               
                  Fruit and Veg — Nuts (other measures)
               
               
                  2004
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –32 542 235,13
               
               
                  0,00
               
               
                  –32 542 235,13
               
            
                  ES
               
               
                  Fruit and Veg — Tomato Processing
               
               
                  2003
               
               
                  Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 850 032,92
               
               
                  0,00
               
               
                  –1 850 032,92
               
            
                  ES
               
               
                  Fruit and Veg — Tomato Processing
               
               
                  2004
               
               
                  Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –2 240 283,54
               
               
                  0,00
               
               
                  –2 240 283,54
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2003
               
               
                  Ineligibility of a programme
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –20 244,02
               
               
                  0,00
               
               
                  –20 244,02
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2004
               
               
                  Ineligibility of a programme
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –70 997,92
               
               
                  0,00
               
               
                  –70 997,92
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2003
               
               
                  Deficiencies in accounting and technical controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 438 782,10
               
               
                  0,00
               
               
                  – 438 782,10
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2004
               
               
                  Deficiencies in accounting and technical controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 500 158,94
               
               
                  0,00
               
               
                  – 500 158,94
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2005
               
               
                  Deficiencies in accounting and technical controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  – 262 486,51
               
               
                  0,00
               
               
                  – 262 486,51
               
            
                  ES
               
               
                  Promotional Measures
               
               
                  2006
               
               
                  Deficiencies in accounting and technical controls
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –32 893,85
               
               
                  0,00
               
               
                  –32 893,85
               
            
                  Total ES
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –82 724 549,93
               
               
                  –16 798 292,45
               
               
                  –65 926 257,48
               
            
                  FR
               
               
                  OTMS
               
               
                  2001
               
               
                  Deficient and missing physical control of the operations
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –2 150 231,66
               
               
                  0,00
               
               
                  –2 150 231,66
               
            
                  FR
               
               
                  OTMS
               
               
                  2002
               
               
                  Deficient and missing physical control of the operations
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –4 742 809,12
               
               
                  0,00
               
               
                  –4 742 809,12
               
            
                  FR
               
               
                  OTMS
               
               
                  2003
               
               
                  Deficient and missing physical control of the operations
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –1 792 725,04
               
               
                  0,00
               
               
                  –1 792 725,04
               
            
                  FR
               
               
                  Fruit and Veg — Peaches & Pears Processing
               
               
                  2003
               
               
                  Several payments have been made outside the regulatory deadline
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –22 494,75
               
               
                  0,00
               
               
                  –22 494,75
               
            
                  FR
               
               
                  Public Storage of Alcohol
               
               
                  2001
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 226,40
               
               
                  0,00
               
               
                  –2 226,40
               
            
                  FR
               
               
                  Public Storage of Alcohol
               
               
                  2002
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 188,94
               
               
                  0,00
               
               
                  –14 188,94
               
            
                  FR
               
               
                  RD Guarantee new measures
               
               
                  2003
               
               
                  Weaknesses in secondary controls
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –1 995 633,00
               
               
                  0,00
               
               
                  –1 995 633,00
               
            
                  FR
               
               
                  RD Guarantee new measures
               
               
                  2003
               
               
                  Weaknesses in the control system for subsidized-interestloans: insufficient control of payment proofs and of the reality of investments
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –2 931 588,00
               
               
                  0,00
               
               
                  –2 931 588,00
               
            
                  FR
               
               
                  RD Guarantee new measures
               
               
                  2004
               
               
                  Weaknesses in secondary controls
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  –2 568 245,00
               
               
                  0,00
               
               
                  –2 568 245,00
               
            
                  Total FR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –16 220 141,91
               
               
                  0,00
               
               
                  –16 220 141,91
               
            
                  GR
               
               
                  Direct Payments
               
               
                  2004
               
               
                  LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –14 991 119,26
               
               
                  0,00
               
               
                  –14 991 119,26
               
            
                  GR
               
               
                  Direct Payments
               
               
                  2004
               
               
                  LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –20 792 615,42
               
               
                  0,00
               
               
                  –20 792 615,42
               
            
                  GR
               
               
                  Direct Payments
               
               
                  2005
               
               
                  LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –27 702,71
               
               
                  0,00
               
               
                  –27 702,71
               
            
                  GR
               
               
                  Direct Payments
               
               
                  2005
               
               
                  LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective
               
               
                  flat-rate
               
               
                  10 %
               
               
                  EUR
               
               
                  –30 657,51
               
               
                  0,00
               
               
                  –30 657,51
               
            
                  GR
               
               
                  Fruit and Veg — Tomato Processing
               
               
                  2003
               
               
                  Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 231,08
               
               
                  0,00
               
               
                  –1 231,08
               
            
                  GR
               
               
                  Fruit and Veg — Tomato Processing
               
               
                  2004
               
               
                  Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 417 259,82
               
               
                  0,00
               
               
                  – 417 259,82
               
            
                  GR
               
               
                  POSEI
               
               
                  2003
               
               
                  Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 952 833,44
               
               
                  0,00
               
               
                  – 952 833,44
               
            
                  GR
               
               
                  POSEI
               
               
                  2004
               
               
                  Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 952 833,58
               
               
                  0,00
               
               
                  – 952 833,58
               
            
                  GR
               
               
                  RD Guarantee Accompanying Measures
               
               
                  2001
               
               
                  Total of monthly declarations exceeds the amount of the annual declaration
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –67 732,00
               
               
                  0,00
               
               
                  –67 732,00
               
            
                  Total GR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –38 233 984,82
               
               
                  0,00
               
               
                  –38 233 984,82
               
            
                  IE
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 021 717,84
               
               
                  –1 232 358,00
               
               
                  210 640,16
               
            
                  IE
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 122 295,66
               
               
                  – 122 295,66
               
               
                  0,00
               
            
                  IE
               
               
                  Milk Powder for Casein
               
               
                  2002
               
               
                  Insufficient control of production process
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 676 675,34
               
               
                  0,00
               
               
                  – 676 675,34
               
            
                  IE
               
               
                  Milk Powder for Casein
               
               
                  2003
               
               
                  Insufficient control of production process
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 444 677,65
               
               
                  0,00
               
               
                  –1 444 677,65
               
            
                  IE
               
               
                  Milk Powder for Casein
               
               
                  2004
               
               
                  Insufficient control of production process
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  – 378 635,48
               
               
                  0,00
               
               
                  – 378 635,48
               
            
                  Total IE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –3 644 001,97
               
               
                  –1 354 653,66
               
               
                  –2 289 348,31
               
            
                  IT
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –48 554 937,39
               
               
                  –48 865 275,10
               
               
                  310 337,71
               
            
                  IT
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –47 896,46
               
               
                  –47 896,46
               
               
                  0,00
               
            
                  IT
               
               
                  RD Guarantee new measures
               
               
                  2003
               
               
                  Insufficient controls on the minimum standards, incomplete risk analysis for the selection of beneficiaries to be checked on-the-spot
               
               
                  flat-rate
               
               
                  2 %
               
               
                  EUR
               
               
                  – 292 013,00
               
               
                  0,00
               
               
                  – 292 013,00
               
            
                  IT
               
               
                  Wine — Restructuring
               
               
                  2003
               
               
                  Overestimation of the vine growing area
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 791 044,51
               
               
                  0,00
               
               
                  – 791 044,51
               
            
                  IT
               
               
                  Wine — Restructuring
               
               
                  2004
               
               
                  Overestimation of the vine growing area
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 587 599,85
               
               
                  0,00
               
               
                  –1 587 599,85
               
            
                  Total IT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –51 273 491,21
               
               
                  –48 913 171,56
               
               
                  –2 360 319,65
               
            
                  LU
               
               
                  Financial audit — Late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –89 099,53
               
               
                  –89 099,53
               
               
                  0,00
               
            
                  LU
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 132 471,39
               
               
                  –42 350,66
               
               
                  –90 120,73
               
            
                  LU
               
               
                  Financial audit — Overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 637,53
               
               
                  –14 637,53
               
               
                  0,00
               
            
                  Total LU
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 236 208,45
               
               
                  – 146 087,72
               
               
                  –90 120,73
               
            
                  NL
               
               
                  Clearance of accounts
               
               
                  2003
               
               
                  Clearance of 2003 accounts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 159 196,13
               
               
                  0,00
               
               
                  – 159 196,13
               
            
                  NL
               
               
                  Export Refunds
               
               
                  1999
               
               
                  Insufficient number of substitution controls
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –1 337 421,43
               
               
                  0,00
               
               
                  –1 337 421,43
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2000
               
               
                  Insufficient number of substitution controls
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –15 460 584,91
               
               
                  0,00
               
               
                  –15 460 584,91
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2001
               
               
                  Insufficient number of substitution controls
               
               
                  flat-rate
               
               
                  5 %
               
               
                  EUR
               
               
                  –9 866 616,71
               
               
                  0,00
               
               
                  –9 866 616,71
               
            
                  Total NL
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –26 823 819,18
               
               
                  0,00
               
               
                  –26 823 819,18
               
            
         
      Total corrections — Budget item 05 07 01 07
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  FI
               
               
                  Financial audit — Late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –59 957,06
               
               
                  – 930 760,36
               
               
                  870 803,30
               
            
                  FI
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 383,80
               
               
                  –4 383,80
               
               
                  0,00
               
            
                  Total FI
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –64 340,86
               
               
                  – 935 144,16
               
               
                  870 803,30
               
            
                  GB
               
               
                  Financial audit — Late payments
               
               
                  2003
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –18 692,31
               
               
                  0,00
               
               
                  –18 692,31
               
            
                  GB
               
               
                  Financial audit — Late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –53 718 181,34
               
               
                  –54 438 176,05
               
               
                  719 994,71
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 177 600,74
               
               
                  – 177 600,74
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –5 043,95
               
               
                  –5 043,95
               
               
                  0,00
               
            
                  GB
               
               
                  Recoveries
               
               
                  2003
               
               
                  Incorrect classification of irregularities
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –23 387,80
               
               
                  0,00
               
               
                  –23 387,80
               
            
                  Total GB
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –53 914 474,39
               
               
                  –54 615 776,79
               
               
                  701 302,40
               
            
                  Total GB
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     GBP
                  
               
               
                  –28 431,75
               
               
                  –5 043,95
               
               
                  –23 387,80
               
            
                  PT
               
               
                  Financial audit — Late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 400 433,43
               
               
                  – 521 198,20
               
               
                  120 764,77
               
            
                  PT
               
               
                  Financial audit — Overshooting
               
               
                  2003
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –30 352,11
               
               
                  0,00
               
               
                  –30 352,11
               
            
                  PT
               
               
                  Financial audit — Overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 139,80
               
               
                  – 139,80
               
               
                  0,00
               
            
                  Total PT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 430 925,34
               
               
                  – 521 338,00
               
               
                  90 412,66