CELEX: 32015D1119
Language: en
Date: 2015-06-22 00:00:00
Title: Commission Implementing Decision (EU) 2015/1119 of 22 June 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) 4076)

10.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 182/39
            
         COMMISSION IMPLEMENTING DECISION (EU) 2015/1119
   of 22 June 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) 4076)
      
   
   (only the Bulgarian, Spanish, Danish, German, Estonian, Greek, English, French, Italian, Lithuanian, Hungarian, Dutch, Polish, Portuguese, Romanian, Slovak, Slovenian, Finnish, Swedish texts are authentic)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
   After consulting the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation,
            
         
               (7)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (8)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2015,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 22 June 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
      
         DECISION: 48
      
      
         Budget Item: 05040501
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LT
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Reimbursement following the judgement of the European Court of Justice in case T-365/13
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  192 017,09
               
               
                  0,00
               
               
                  192 017,09
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Reimbursement following the judgement of the European Court of Justice in case T-365/13
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  1 388 259,62
               
               
                  0,00
               
               
                  1 388 259,62
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Reimbursement following the judgement of the European Court of Justice in case T-365/13
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  1 473 178,82
               
               
                  0,00
               
               
                  1 473 178,82
               
            
                  
                     Total LT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     3 053 455,53
                  
               
               
                  
                     0,00
                  
               
               
                  
                     3 053 455,53
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  3 053 455,53
               
               
                  0,00
               
               
                  3 053 455,53
               
            
         Budget Item: 6520
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SK
                  
               
               
                  Irregularities
               
               
                  2012
               
               
                  delays in the recovery procedure
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 1 456 990,49
               
               
                  0,00
               
               
                  – 1 456 990,49
               
            
                  
                     Total SK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 456 990,49
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 456 990,49
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  – 1 456 990,49
               
               
                  0,00
               
               
                  – 1 456 990,49
               
            
         Budget Item: 6701
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     AT
                  
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Parcels of less than 1ha considered eligible, CY 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 162 066,10
               
               
                  0,00
               
               
                  – 162 066,10
               
            
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Parcels of less than 1ha considered eligible, CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 162 711,68
               
               
                  0,00
               
               
                  – 162 711,68
               
            
                  
                     Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 324 777,78
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 324 777,78
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BE
                  
               
               
                  Certification
               
               
                  2010
               
               
                  Most Likely Error (EAGF non IACS)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 175 150,72
               
               
                  – 175 150,72
               
               
                  0,00
               
            
                  Certification
               
               
                  2011
               
               
                  most likely error (EAGF)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 32 450,87
               
               
                  0,00
               
               
                  – 32 450,87
               
            
                  Irregularities
               
               
                  2011
               
               
                  irregularity linked to fraud and negligence
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 079 342,45
               
               
                  0,00
               
               
                  – 1 079 342,45
               
            
                  Certification
               
               
                  2012
               
               
                  known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 33 204,64
               
               
                  0,00
               
               
                  – 33 204,64
               
            
                  Certification
               
               
                  2012
               
               
                  Most Likely Error (EAGF non-IACS)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 29 338,31
               
               
                  0,00
               
               
                  – 29 338,31
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in the LPIS, claim year 2011-2012
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 175 411,89
               
               
                  0,00
               
               
                  – 175 411,89
               
            
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in the LPIS, claim year 2011-2012
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 128 392,16
               
               
                  0,00
               
               
                  – 128 392,16
               
            
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 653 291,04
                  
               
               
                  
                     – 175 150,72
                  
               
               
                  
                     – 1 478 140,32
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BG
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  No evaluation of non-compliances, weakness in risk analysis, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 9 131,86
               
               
                  0,00
               
               
                  – 9 131,86
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  No evaluation of non-compliances, weakness in risk analysis, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 778 045,93
               
               
                  – 194,18
               
               
                  – 777 851,75
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 252 397,38
               
               
                  – 25 017,88
               
               
                  – 227 379,50
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 191,38
               
               
                  0,00
               
               
                  – 191,38
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 7,01
               
               
                  0,00
               
               
                  – 7,01
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 11 429,91
               
               
                  0,00
               
               
                  – 11 429,91
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 545 748,71
               
               
                  – 27 230,00
               
               
                  – 518 518,71
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  12 204,80
               
               
                  0,00
               
               
                  12 204,80
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 2 481,32
               
               
                  0,00
               
               
                  – 2 481,32
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 21 226,11
               
               
                  0,00
               
               
                  – 21 226,11
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 609 258,80
               
               
                  – 31 123,72
               
               
                  – 578 135,08
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 601,27
               
               
                  – 29,09
               
               
                  – 572,18
               
            
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 218 314,88
                  
               
               
                  
                     – 83 594,87
                  
               
               
                  
                     – 2 134 720,01
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2012
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 704,14
               
               
                  0,00
               
               
                  – 2 704,14
               
            
                  Certification
               
               
                  2013
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 009,98
               
               
                  0,00
               
               
                  – 5 009,98
               
            
                  Certification
               
               
                  2010
               
               
                  Financial errors in the EAGF non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 594,81
               
               
                  0,00
               
               
                  – 594,81
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in SMR8, CY 2009
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 22 284,50
               
               
                  0,00
               
               
                  – 22 284,50
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in SMR8, CY 2010
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 22 210,80
               
               
                  0,00
               
               
                  – 22 210,80
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in SMR8, CY 2011
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 22 319,63
               
               
                  0,00
               
               
                  – 22 319,63
               
            
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 75 123,86
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 75 123,86
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Administrative controls, obvious error and sanctions, CY 2010
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 50 041,67
               
               
                  0,00
               
               
                  – 50 041,67
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Administrative controls, obvious error and sanctions, CY 2011
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 12 515,78
               
               
                  0,00
               
               
                  – 12 515,78
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in OTSC and Incorrect use of obvious error, CY2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 206,87
               
               
                  0,00
               
               
                  – 22 206,87
               
            
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in OTSC and incorrect use of obvious error, CY2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 40 281,07
               
               
                  0,00
               
               
                  – 40 281,07
               
            
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weaknesses in OTSC and incorrect use of obvious error, CY2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 29 939,13
               
               
                  0,00
               
               
                  – 29 939,13
               
            
                  Certification
               
               
                  2011
               
               
                  EAGF non-IACS and EAFRD non-IACS known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 113,66
               
               
                  0,00
               
               
                  – 24 113,66
               
            
                  Certification
               
               
                  2013
               
               
                  EAGF non-IACS and EAFRD non-IACS known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 19 304,02
               
               
                  0,00
               
               
                  – 19 304,02
               
            
                  Certification
               
               
                  2010
               
               
                  EAGF non-IACS, EAFRD IACS and EAFRD non-IACS errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 14 177,94
               
               
                  0,00
               
               
                  – 14 177,94
               
            
                  Certification
               
               
                  2013
               
               
                  Errors in substantive testing of EAGF non-IACS — Promotion in third countries' markets
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 58 964,77
               
               
                  0,00
               
               
                  – 58 964,77
               
            
                  Fruit and Vegetables — Withdrawals
               
               
                  2007
               
               
                  Expenditure for withdrawals declared by unduly recognised Producer Organisations
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 670,34
               
               
                  0,00
               
               
                  – 22 670,34
               
            
                  Fruit and Vegetables — Withdrawals
               
               
                  2008
               
               
                  Expenditure for withdrawals declared by unduly recognised Producer Organisations
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 31 384,64
               
               
                  0,00
               
               
                  – 31 384,64
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Follow-up of irregularities
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 140 280,66
               
               
                  – 3 283,15
               
               
                  – 136 997,51
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Follow-up of irregularities
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 152 769,22
               
               
                  – 1 742,46
               
               
                  – 151 026,76
               
            
                  Other Direct Aid — POSEI
               
               
                  2011
               
               
                  Incomplete and unreliable animal identification register and animal movement register for sheep and goats
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 351 444,05
               
               
                  0,00
               
               
                  – 351 444,05
               
            
                  Other Direct Aid — POSEI
               
               
                  2012
               
               
                  Incomplete and unreliable animal identification register and animal movement register for sheep and goats
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 710 003,66
               
               
                  0,00
               
               
                  – 710 003,66
               
            
                  Certification
               
               
                  2013
               
               
                  Interests not declared on annex III amounts regarding EAGF
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 10 603,65
               
               
                  0,00
               
               
                  – 10 603,65
               
            
                  Certification
               
               
                  2012
               
               
                  Known error — fruits at the school
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 368 160,65
               
               
                  0,00
               
               
                  – 368 160,65
               
            
                  Certification
               
               
                  2011
               
               
                  Known error in EAGF IACS, established by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 227,18
               
               
                  0,00
               
               
                  – 15 227,18
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2013
               
               
                  Known error in the EAGF non-IACS population
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 332 847,54
               
               
                  0,00
               
               
                  – 332 847,54
               
            
                  Scrutiny of transactions
               
               
                  2007
               
               
                  Late control
               
               
                  FLAT RATE
               
               
                  0,50
               
               
                  EUR
               
               
                  – 159 906,98
               
               
                  0,00
               
               
                  – 159 906,98
               
            
                  Scrutiny of transactions
               
               
                  2008
               
               
                  Late control
               
               
                  FLAT RATE
               
               
                  0,50
               
               
                  EUR
               
               
                  – 221 243,51
               
               
                  0,00
               
               
                  – 221 243,51
               
            
                  Scrutiny of transactions
               
               
                  2009
               
               
                  Late control
               
               
                  FLAT RATE
               
               
                  0,50
               
               
                  EUR
               
               
                  – 430 938,40
               
               
                  0,00
               
               
                  – 430 938,40
               
            
                  Scrutiny of transactions
               
               
                  2010
               
               
                  Late control
               
               
                  FLAT RATE
               
               
                  0,50
               
               
                  EUR
               
               
                  – 455 897,33
               
               
                  0,00
               
               
                  – 455 897,33
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Late on-the-spot checks, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 88 001,88
               
               
                  0,00
               
               
                  – 88 001,88
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Late on-the-spot checks, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 116 408,16
               
               
                  0,00
               
               
                  – 116 408,16
               
            
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 166 922,55
               
               
                  0,00
               
               
                  – 166 922,55
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Leniency of the sanctioning system, CY2008
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 61 969,91
               
               
                  0,00
               
               
                  – 61 969,91
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 524 524,29
               
               
                  – 765,87
               
               
                  – 523 758,42
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 103,55
               
               
                  0,00
               
               
                  – 1 103,55
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 137,44
               
               
                  0,00
               
               
                  – 137,44
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Operational programme expenditure of unduly recognised Producer Organisations
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 39 929,50
               
               
                  – 956,34
               
               
                  – 38 973,16
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Operational programme expenditure of unduly recognised Producer Organsations; follow-up of irregularities
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 527 067,84
               
               
                  – 366 237,23
               
               
                  – 160 830,61
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Operational programme expenditure of unduly recognised Producer Organsations; follow– up of irregularities
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 661 289,41
               
               
                  – 657 269,79
               
               
                  – 4 019,62
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 722 075,92
               
               
                  0,00
               
               
                  – 722 075,92
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2009
               
               
                  Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 132 032,90
               
               
                  0,00
               
               
                  – 132 032,90
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2007
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 805 558,89
               
               
                  0,00
               
               
                  – 2 805 558,89
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 167 422,82
               
               
                  0,00
               
               
                  – 3 167 422,82
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2009
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 355 748,16
               
               
                  0,00
               
               
                  – 355 748,16
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2010
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  589,09
               
               
                  0,00
               
               
                  589,09
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2011
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 6 214,07
               
               
                  0,00
               
               
                  – 6 214,07
               
            
                  Fruit and Vegetables — Citrus Processing
               
               
                  2012
               
               
                  Weaknesses of key controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 488,00
               
               
                  0,00
               
               
                  – 488,00
               
            
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 13 051 228,92
                  
               
               
                  
                     – 1 030 254,84
                  
               
               
                  
                     – 12 020 974,08
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 077 273,25
               
               
                  – 2 097,62
               
               
                  – 1 075 175,63
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 119,89
               
               
                  0,00
               
               
                  – 119,89
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 19,01
               
               
                  0,00
               
               
                  – 19,01
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 067 409,33
               
               
                  – 2 917,12
               
               
                  – 1 064 492,21
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 29,81
               
               
                  0,00
               
               
                  – 29,81
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 062 848,83
               
               
                  0,00
               
               
                  – 1 062 848,83
               
            
                  
                     Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 207 700,12
                  
               
               
                  
                     – 5 014,74
                  
               
               
                  
                     – 3 202 685,38
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 175 820,54
               
               
                  0,00
               
               
                  – 175 820,54
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 5 684 962,00
               
               
                  0,00
               
               
                  – 5 684 962,00
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 179 184,86
               
               
                  0,00
               
               
                  – 179 184,86
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 5 736 924,65
               
               
                  – 713 321,07
               
               
                  – 5 023 603,58
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 14 266 421,39
               
               
                  0,00
               
               
                  – 14 266 421,39
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 247 189,52
               
               
                  0,00
               
               
                  – 247 189,52
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 5 691 189,65
               
               
                  – 613 734,80
               
               
                  – 5 077 454,85
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Deficiencies at the level of administrative controls and in the identification and registration of animals
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 12 274 696,00
               
               
                  0,00
               
               
                  – 12 274 696,00
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Deficiency in the control system for bovine measures, claim year 2011
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 404 475,87
               
               
                  0,00
               
               
                  – 404 475,87
               
            
                  Financial audit — Overshooting
               
               
                  2010
               
               
                  exceeding of the financial ceiling
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 906 989,16
               
               
                  0,00
               
               
                  – 906 989,16
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2011
               
               
                  Financial error (EAGF)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 344 648,54
               
               
                  0,00
               
               
                  – 344 648,54
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Grave deficiency in the control system for bovine measures, claim year 2010
               
               
                  FLAT RATE
               
               
                  25,00
               
               
                  EUR
               
               
                  – 1 033 771,02
               
               
                  0,00
               
               
                  – 1 033 771,02
               
            
                  Irregularities
               
               
                  2012
               
               
                  interests on debts for measure Pastry Butter
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 17 555,28
               
               
                  0,00
               
               
                  – 17 555,28
               
            
                  Irregularities
               
               
                  2012
               
               
                  interests on debts
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 221 128,43
               
               
                  0,00
               
               
                  – 221 128,43
               
            
                  Certification
               
               
                  2012
               
               
                  known error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 21 332,97
               
               
                  0,00
               
               
                  – 21 332,97
               
            
                  Irregularities
               
               
                  2011
               
               
                  known error concerning non-application of interests on debts for measure Pastry Butter
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 88 238,74
               
               
                  0,00
               
               
                  – 88 238,74
               
            
                  Other Direct Aid — Bovines
               
               
                  2012
               
               
                  Late notifications for suckler cow premium
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 1 040 875,60
               
               
                  0,00
               
               
                  – 1 040 875,60
               
            
                  Other Direct Aid — Bovines
               
               
                  2013
               
               
                  Late notifications for suckler cow premium
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 800,31
               
               
                  0,00
               
               
                  – 800,31
               
            
                  Financial audit — Late payments and payment deadlines
               
               
                  2010
               
               
                  late payment and ineligible expenditure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 922 613,78
               
               
                  – 6 922 613,78
               
               
                  0,00
               
            
                  Certification
               
               
                  2011
               
               
                  late payments under the measure for refund of milk products
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 99 193,65
               
               
                  0,00
               
               
                  – 99 193,65
               
            
                  Irregularities
               
               
                  2011
               
               
                  lump-sum correction for advance payments and guarantees
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 38 880,00
               
               
                  0,00
               
               
                  – 38 880,00
               
            
                  Irregularities
               
               
                  2011
               
               
                  non-timely issue of a recovery related to late submission of report
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 8 960,73
               
               
                  0,00
               
               
                  – 8 960,73
               
            
                  Milk — Schoolmilk
               
               
                  2009
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 99 865,21
               
               
                  0,00
               
               
                  – 99 865,21
               
            
                  Milk — Schoolmilk
               
               
                  2010
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 243 317,07
               
               
                  0,00
               
               
                  – 243 317,07
               
            
                  Milk — Schoolmilk
               
               
                  2011
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 227 242,67
               
               
                  0,00
               
               
                  – 227 242,67
               
            
                  Milk — Schoolmilk
               
               
                  2012
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 237 633,70
               
               
                  0,00
               
               
                  – 237 633,70
               
            
                  Milk — Schoolmilk
               
               
                  2013
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 213 989,71
               
               
                  0,00
               
               
                  – 213 989,71
               
            
                  Milk — Schoolmilk
               
               
                  2014
               
               
                  Regulatory reductions not imposed for late lodging of aid applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 156 968,13
               
               
                  0,00
               
               
                  – 156 968,13
               
            
                  Certification
               
               
                  2012
               
               
                  restructuring of vineyards
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 16 575,06
               
               
                  0,00
               
               
                  – 16 575,06
               
            
                  Milk — Schoolmilk
               
               
                  2009
               
               
                  Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  10 634,37
               
               
                  0,00
               
               
                  10 634,37
               
            
                  Milk — Schoolmilk
               
               
                  2010
               
               
                  Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  13 312,71
               
               
                  0,00
               
               
                  13 312,71
               
            
                  Milk — Schoolmilk
               
               
                  2011
               
               
                  Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  61,08
               
               
                  0,00
               
               
                  61,08
               
            
                  Milk — Schoolmilk
               
               
                  2012
               
               
                  Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  17,99
               
               
                  0,00
               
               
                  17,99
               
            
                  Irregularities
               
               
                  2012
               
               
                  unrecoverable debts from previous periods
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 232 549,69
               
               
                  0,00
               
               
                  – 232 549,69
               
            
                  Milk — Schoolmilk
               
               
                  2010
               
               
                  weaknesses in administrative controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 326 272,47
               
               
                  0,00
               
               
                  – 326 272,47
               
            
                  Milk — Schoolmilk
               
               
                  2011
               
               
                  weaknesses in administrative controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 625 154,44
               
               
                  0,00
               
               
                  – 625 154,44
               
            
                  Milk — Schoolmilk
               
               
                  2012
               
               
                  weaknesses in administrative controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 654 928,98
               
               
                  0,00
               
               
                  – 654 928,98
               
            
                  Milk — Schoolmilk
               
               
                  2013
               
               
                  weaknesses in administrative controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 341 329,21
               
               
                  0,00
               
               
                  – 341 329,21
               
            
                  Milk — Schoolmilk
               
               
                  2014
               
               
                  weaknesses in administrative controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 121,16
               
               
                  0,00
               
               
                  – 2 121,16
               
            
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 58 759 774,04
                  
               
               
                  
                     – 8 249 669,65
                  
               
               
                  
                     – 50 510 104,39
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the LPIS-GIS and in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 41 149 491,32
               
               
                  0,00
               
               
                  – 41 149 491,32
               
            
                  Other Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the LPIS-GIS and in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 152 102,70
               
               
                  0,00
               
               
                  – 152 102,70
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in the LPIS-GIS and in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 41 173 119,81
               
               
                  0,00
               
               
                  – 41 173 119,81
               
            
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in the LPIS-GIS and in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 125 611,33
               
               
                  0,00
               
               
                  – 125 611,33
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2010
               
               
                  EXTRAPOLATED
               
               
                  1,44
               
               
                  EUR
               
               
                  – 4 508 766,82
               
               
                  – 4 508 766,82
               
               
                  0,00
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2010
               
               
                  EXTRAPOLATED
               
               
                  1,44
               
               
                  EUR
               
               
                  – 14 637,02
               
               
                  – 14 637,02
               
               
                  0,00
               
            
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2010
               
               
                  EXTRAPOLATED
               
               
                  1,44
               
               
                  EUR
               
               
                  – 6 296,05
               
               
                  – 6 296,05
               
               
                  0,00
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2011
               
               
                  EXTRAPOLATED
               
               
                  1,35
               
               
                  EUR
               
               
                  – 4 145 094,84
               
               
                  – 4 145 094,84
               
               
                  0,00
               
            
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2011
               
               
                  EXTRAPOLATED
               
               
                  1,35
               
               
                  EUR
               
               
                  – 11 461,82
               
               
                  – 11 461,82
               
               
                  0,00
               
            
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in updating LPIS maximum eligible area, CY 2012
               
               
                  EXTRAPOLATED
               
               
                  1,02
               
               
                  EUR
               
               
                  – 3 118 298,35
               
               
                  – 3 118 298,35
               
               
                  0,00
               
            
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 94 404 880,06
                  
               
               
                  
                     – 11 804 554,90
                  
               
               
                  
                     – 82 600 325,16
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Certification
               
               
                  2009
               
               
                  Administrative error
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 3 725 956,14
               
               
                  0,00
               
               
                  – 3 725 956,14
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  CY 2009, Weakness in administrative checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 1 258 341,84
               
               
                  0,00
               
               
                  – 1 258 341,84
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  CY 2009, Weakness in calculation of aids
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 834 150,17
               
               
                  0,00
               
               
                  – 834 150,17
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  CY 2009, Weakness in definition of permanent pastures
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 85 534 291,54
               
               
                  – 10 905 970,63
               
               
                  – 74 628 320,91
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  CY 2010, Risk analysis not effective
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 31 425 312,22
               
               
                  0,00
               
               
                  – 31 425 312,22
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  CY 2010, Weakness in calculation of aids
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 231 205,28
               
               
                  0,00
               
               
                  – 231 205,28
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  CY 2010, Weakness in definition of permanent pastures
               
               
                  FLAT RATE
               
               
                  25,00
               
               
                  EUR
               
               
                  – 96 766 888,08
               
               
                  0,00
               
               
                  – 96 766 888,08
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  CY 2011, Weakness in calculation of aids
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 210 599,35
               
               
                  0,00
               
               
                  – 210 599,35
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  CY 2011, Weakness in definition of permanent pastures
               
               
                  FLAT RATE
               
               
                  25,00
               
               
                  EUR
               
               
                  – 97 222 743,23
               
               
                  0,00
               
               
                  – 97 222 743,23
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 4 885 840,27
               
               
                  – 217 489,28
               
               
                  – 4 668 350,99
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 14 623,47
               
               
                  4,01
               
               
                  – 14 627,48
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  2 123,88
               
               
                  – 90,25
               
               
                  2 214,13
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 36 565,30
               
               
                  0,00
               
               
                  – 36 565,30
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 767,75
               
               
                  0,00
               
               
                  – 767,75
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 4 668 387,23
               
               
                  – 256 891,02
               
               
                  – 4 411 496,21
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 762,62
               
               
                  – 358,82
               
               
                  – 1 403,80
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  1 134,34
               
               
                  0,00
               
               
                  1 134,34
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 8 798,19
               
               
                  0,00
               
               
                  – 8 798,19
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 730,69
               
               
                  0,00
               
               
                  – 730,69
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 4 628 045,90
               
               
                  – 194 866,68
               
               
                  – 4 433 179,22
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  6 396,69
               
               
                  0,00
               
               
                  6 396,69
               
            
                  Certification
               
               
                  2010
               
               
                  Known error in EAGF IACS — counterfeited invoice — premium for special durum wheat
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 460,25
               
               
                  0,00
               
               
                  – 3 460,25
               
            
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  Late payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 242 883,87
               
               
                  – 242 883,87
               
               
                  0,00
               
            
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  Late payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  – 18 212,08
               
               
                  18 212,08
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Leniency of the sanctioning system, 2009
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 314 226,90
               
               
                  – 628,45
               
               
                  – 313 598,45
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Leniency of the sanctioning system, 2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 311 191,72
               
               
                  – 622,39
               
               
                  – 310 569,33
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Leniency of the sanctioning system, 2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 165 476,02
               
               
                  – 330,95
               
               
                  – 165 145,07
               
            
                  Certification
               
               
                  2012
               
               
                  Most Likely Error correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 474 888,32
               
               
                  0,00
               
               
                  – 474 888,32
               
            
                  Entitlements
               
               
                  2007
               
               
                  Reimbursement following the judgement of the European Court of Justice in case T-632/11
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  7 055 951,79
               
               
                  7 055 951,79
               
               
                  0,00
               
            
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 325 901 529,65
                  
               
               
                  
                     – 4 782 388,62
                  
               
               
                  
                     – 321 119 141,03
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     HU
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective or partial checks for 4 SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 615 567,11
               
               
                  – 712,70
               
               
                  – 1 614 854,41
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Ineffective or partial checks for 4 SMRs, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 600 343,90
               
               
                  – 173,63
               
               
                  – 1 600 170,27
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Minor non-compliances treated as tolerances, CY2009
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 266 654,00
               
               
                  – 533,31
               
               
                  – 266 120,69
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Minor non-compliances treated as tolerances, CY2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 287 746,00
               
               
                  – 575,49
               
               
                  – 287 170,51
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Minor non-compliances treated as tolerances, CY2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 14 540,00
               
               
                  – 29,08
               
               
                  – 14 510,92
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  No definition of a GAEC standard, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 196 594,99
               
               
                  – 4 936,38
               
               
                  – 191 658,61
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 419 746,61
               
               
                  0,00
               
               
                  – 1 419 746,61
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Non application of reductions and retroactive recoveries
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 192 496,94
               
               
                  0,00
               
               
                  – 192 496,94
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Non application of reductions and retroactive recoveries
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 86 816,93
               
               
                  0,00
               
               
                  – 86 816,93
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Non application of reductions and retroactive recoveries
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 167 077,38
               
               
                  0,00
               
               
                  – 167 077,38
               
            
                  Export refunds- Live animals
               
               
                  2011
               
               
                  weakness on a key control concerning travel time related to transport of live animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 25 771,41
               
               
                  0,00
               
               
                  – 25 771,41
               
            
                  Export refunds- Live animals
               
               
                  2012
               
               
                  weakness on a key control concerning travel time related to transport of live animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 7 923,51
               
               
                  0,00
               
               
                  – 7 923,51
               
            
                  Export refunds- Live animals
               
               
                  2013
               
               
                  weakness on a key control concerning travel time related to transport of live animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 068,64
               
               
                  0,00
               
               
                  – 2 068,64
               
            
                  Export refunds- Live animals
               
               
                  2014
               
               
                  weakness on a key control concerning travel time related to transport of live animals
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 940,87
               
               
                  0,00
               
               
                  – 940,87
               
            
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 884 288,29
                  
               
               
                  
                     – 6 960,59
                  
               
               
                  
                     – 5 877 327,70
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IE
                  
               
               
                  Irregularities
               
               
                  2012
               
               
                  interest following late notifications to debtors
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 24 310,00
               
               
                  0,00
               
               
                  – 24 310,00
               
            
                  
                     Total IE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 24 310,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 24 310,00
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Eligibility of permanent pasture
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 291 735,88
               
               
                  0,00
               
               
                  – 3 291 735,88
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Eligibility of permanent pasture
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 244 105,28
               
               
                  0,00
               
               
                  – 3 244 105,28
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Eligibility of permanent pasture
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 708 898,96
               
               
                  0,00
               
               
                  – 2 708 898,96
               
            
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Incorrect application of 0,1Ha tolerance
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 104 511,69
               
               
                  0,00
               
               
                  – 104 511,69
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Incorrect application of 0,1Ha tolerance
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 35 336,77
               
               
                  0,00
               
               
                  – 35 336,77
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Lack of procedure for intentional non-compliance
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 51 346,95
               
               
                  0,00
               
               
                  – 51 346,95
               
            
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 9 435 935,53
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 9 435 935,53
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LU
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 172 829,19
               
               
                  0,00
               
               
                  – 172 829,19
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 119,86
               
               
                  0,00
               
               
                  – 119,86
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 139,73
               
               
                  0,00
               
               
                  – 139,73
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 525,20
               
               
                  0,00
               
               
                  – 525,20
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 9,14
               
               
                  – 9,14
               
               
                  0,00
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 170 803,10
               
               
                  0,00
               
               
                  – 170 803,10
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 559,72
               
               
                  0,00
               
               
                  – 559,72
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 9,94
               
               
                  0,00
               
               
                  – 9,94
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 11,08
               
               
                  0,00
               
               
                  – 11,08
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 68 099,37
               
               
                  0,00
               
               
                  – 68 099,37
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 22,97
               
               
                  0,00
               
               
                  – 22,97
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls for some SMR, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 4,41
               
               
                  0,00
               
               
                  – 4,41
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls for some SMR, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 67 282,23
               
               
                  0,00
               
               
                  – 67 282,23
               
            
                  
                     Total LU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 480 415,94
                  
               
               
                  
                     – 9,14
                  
               
               
                  
                     – 480 406,80
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Leniency of the sanctioning system, CY 2009
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 336 738,00
               
               
                  – 673,47
               
               
                  – 336 064,53
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Leniency of the sanctioning system, CY 2010
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 404 673,00
               
               
                  – 809,34
               
               
                  – 403 863,66
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Leniency of the sanctioning system, CY 2011
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 231 249,00
               
               
                  – 462,51
               
               
                  – 230 786,49
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Partial control of four SMRs, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 632 040,68
               
               
                  – 1 500,00
               
               
                  – 1 630 540,68
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial control of four SMRs, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 6 702,82
               
               
                  – 182,32
               
               
                  – 6 520,50
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial control of four SMRs, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 631 326,51
               
               
                  0,00
               
               
                  – 1 631 326,51
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Two GAEC missing, partial control of three SMRs, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 607 697,98
               
               
                  – 10 515,98
               
               
                  – 1 597 182,00
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Two GAEC missing, partial control of three SMRs, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 15,53
               
               
                  0,00
               
               
                  – 15,53
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Two GAEC missing, partial control of three SMRs, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 358,24
               
               
                  0,00
               
               
                  – 358,24
               
            
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 850 801,76
                  
               
               
                  
                     – 14 143,62
                  
               
               
                  
                     – 5 836 658,14
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 31 264,18
               
               
                  0,00
               
               
                  – 31 264,18
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 29 697,91
               
               
                  0,00
               
               
                  – 29 697,91
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 18 292,77
               
               
                  0,00
               
               
                  – 18 292,77
               
            
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 63 191,19
               
               
                  0,00
               
               
                  – 63 191,19
               
            
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2009
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 2 931 872,36
               
               
                  0,00
               
               
                  – 2 931 872,36
               
            
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2010
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 9 080 094,98
               
               
                  0,00
               
               
                  – 9 080 094,98
               
            
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2011
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 17 373 186,08
               
               
                  0,00
               
               
                  – 17 373 186,08
               
            
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2012
               
               
                  On-the-spot control weakness — insufficient or inadequate quality of control
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 25 989 900,32
               
               
                  0,00
               
               
                  – 25 989 900,32
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 3 689 271,34
               
               
                  – 79,06
               
               
                  – 3 689 192,28
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 3 213,44
               
               
                  0,00
               
               
                  – 3 213,44
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  164,81
               
               
                  0,00
               
               
                  164,81
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 3 120 835,31
               
               
                  – 29 229,92
               
               
                  – 3 091 605,39
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 2 453,25
               
               
                  0,00
               
               
                  – 2 453,25
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 330,26
               
               
                  0,00
               
               
                  – 330,26
               
            
                  Certification
               
               
                  2012
               
               
                  Non-respect of payment deadlines
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 8 334,38
               
               
                  – 8 334,38
               
               
                  0,00
               
            
                  
                     Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 62 341 772,96
                  
               
               
                  
                     – 37 643,36
                  
               
               
                  
                     – 62 304 129,60
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  PLN
               
               
                  0,00
               
               
                  – 180,84
               
               
                  180,84
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  PLN
               
               
                  0,00
               
               
                  – 0,12
               
               
                  0,12
               
            
                  
                     Total PL:
                  
               
               
                  
                     PLN
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 180,96
                  
               
               
                  
                     180,96
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Flax and Hemp
               
               
                  2001
               
               
                  Gravely deficient control system
               
               
                  FLAT RATE
               
               
                  25,00
               
               
                  EUR
               
               
                  – 501 445,57
               
               
                  0,00
               
               
                  – 501 445,57
               
            
                  Irregularities
               
               
                  2007
               
               
                  incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2006
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 159 635,31
               
               
                  0,00
               
               
                  – 159 635,31
               
            
                  Irregularities
               
               
                  2010
               
               
                  incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2007
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 9 699,57
               
               
                  0,00
               
               
                  – 9 699,57
               
            
                  Irregularities
               
               
                  2010
               
               
                  incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2008
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 9 579,02
               
               
                  0,00
               
               
                  – 9 579,02
               
            
                  Irregularities
               
               
                  2007
               
               
                  incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2006
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 15 985,64
               
               
                  0,00
               
               
                  – 15 985,64
               
            
                  Irregularities
               
               
                  2010
               
               
                  incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2008
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 7 183,06
               
               
                  0,00
               
               
                  – 7 183,06
               
            
                  Irregularities
               
               
                  2010
               
               
                  incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2009
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 106 753,07
               
               
                  0,00
               
               
                  – 106 753,07
               
            
                  Other Direct Aid — Bovines
               
               
                  2011
               
               
                  Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 286 265,67
               
               
                  0,00
               
               
                  – 286 265,67
               
            
                  Other Direct Aid — Bovines
               
               
                  2012
               
               
                  Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 2 112,59
               
               
                  0,00
               
               
                  – 2 112,59
               
            
                  Other Direct Aid — Ewe and Goats
               
               
                  2010
               
               
                  Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 1 364 355,53
               
               
                  0,00
               
               
                  – 1 364 355,53
               
            
                  Other Direct Aid — Ewe and Goats
               
               
                  2011
               
               
                  Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 12 406,16
               
               
                  0,00
               
               
                  – 12 406,16
               
            
                  Other Direct Aid — Ewe and Goats
               
               
                  2012
               
               
                  Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 875,95
               
               
                  0,00
               
               
                  – 875,95
               
            
                  Other Direct Aid — Ewe and Goats
               
               
                  2012
               
               
                  Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks
               
               
                  FLAT RATE
               
               
                  25,00
               
               
                  EUR
               
               
                  – 6 882 369,01
               
               
                  0,00
               
               
                  – 6 882 369,01
               
            
                  Other Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS, Coupled Aids CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 3 104 351,60
               
               
                  – 7 964,71
               
               
                  – 3 096 386,89
               
            
                  Other Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, Coupled Aids, CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 22 262,51
               
               
                  0,00
               
               
                  – 22 262,51
               
            
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, Coupled Aids, CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 397,61
               
               
                  0,00
               
               
                  – 397,61
               
            
                  Other Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, Coupled Aids, CY 2010
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 3 075 736,70
               
               
                  0,00
               
               
                  – 3 075 736,70
               
            
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, Coupled Aids, CY 2010
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 5 970,81
               
               
                  0,00
               
               
                  – 5 970,81
               
            
                  Other Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, Coupled Aids, CY 2011
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 3 021 960,91
               
               
                  0,00
               
               
                  – 3 021 960,91
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS, CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 38 487 387,22
               
               
                  0,00
               
               
                  – 38 487 387,22
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 76 959,21
               
               
                  0,00
               
               
                  – 76 959,21
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, CY 2009
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 21 658,30
               
               
                  0,00
               
               
                  – 21 658,30
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 596 448,77
               
               
                  0,00
               
               
                  – 596 448,77
               
            
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 39 743 230,07
               
               
                  0,00
               
               
                  – 39 743 230,07
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 14 755,30
               
               
                  0,00
               
               
                  – 14 755,30
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 79 741,00
               
               
                  0,00
               
               
                  – 79 741,00
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Weaknesses in LPIS, CY 2011
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 506 205,32
               
               
                  0,00
               
               
                  – 506 205,32
               
            
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, CY 2011
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 39 273 425,47
               
               
                  0,00
               
               
                  – 39 273 425,47
               
            
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 137 389 156,95
                  
               
               
                  
                     – 7 964,71
                  
               
               
                  
                     – 137 381 192,24
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SE
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Accounting correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 162 010,82
               
               
                  0,00
               
               
                  – 162 010,82
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Reduce scope of control for SMR2, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 935 582,59
               
               
                  – 923,22
               
               
                  – 934 659,37
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Reduce scope of control for SMR2, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 937 501,48
               
               
                  0,00
               
               
                  – 937 501,48
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Reduce scope of control for SMR2, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 922 366,51
               
               
                  0,00
               
               
                  – 922 366,51
               
            
                  
                     Total SE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 957 461,40
                  
               
               
                  
                     – 923,22
                  
               
               
                  
                     – 2 956 538,18
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Certification
               
               
                  2013
               
               
                  EAGF IACS known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 285,33
               
               
                  0,00
               
               
                  – 285,33
               
            
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 285,33
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 285,33
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SK
                  
               
               
                  Certification
               
               
                  2012
               
               
                  Extrapolated error in the EAGF non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 195 952,67
               
               
                  0,00
               
               
                  – 195 952,67
               
            
                  Certification
               
               
                  2006
               
               
                  Known error in the EAGF non-IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 96 733,42
               
               
                  0,00
               
               
                  – 96 733,42
               
            
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Non increase of the sample and absence of retroactive recoveries — claim year 2008
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 183 679,07
               
               
                  0,00
               
               
                  – 183 679,07
               
            
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Non increase of the sample and absence of retroactive recoveries — claim year 2009
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 652 124,20
               
               
                  0,00
               
               
                  – 652 124,20
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2011
               
               
                  On-the-spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 160 973,20
               
               
                  0,00
               
               
                  – 160 973,20
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  On-the-spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 310,92
               
               
                  0,00
               
               
                  – 212 310,92
               
            
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  On-the-spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 133,03
               
               
                  0,00
               
               
                  – 133,03
               
            
                  
                     Total SK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 501 906,51
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 501 906,51
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  – 725 462 955,02
               
               
                  – 26 198 272,98
               
               
                  – 699 264 682,04
               
            
                  
                     PLN
                  
               
               
                  0,00
               
               
                  – 180,96
               
               
                  180,96
               
            
         Budget Item: 6711
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BE
                  
               
               
                  Certification
               
               
                  2010
               
               
                  correction for the most likely errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 849 182,72
               
               
                  0,00
               
               
                  – 849 182,72
               
            
                  Certification
               
               
                  2011
               
               
                  most likely error and administrative errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 222 353,90
               
               
                  0,00
               
               
                  – 222 353,90
               
            
                  Certification
               
               
                  2012
               
               
                  most likely error (EARDF non-IACS)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 268 140,00
               
               
                  0,00
               
               
                  – 268 140,00
               
            
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 339 676,62
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 339 676,62
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BG
                  
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  No evaluation of non-compliances, weakness in risk analysis CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 69 011,49
               
               
                  0,00
               
               
                  – 69 011,49
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 16 815,22
               
               
                  – 1 493,59
               
               
                  – 15 321,63
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  2 594,34
               
               
                  0,00
               
               
                  2 594,34
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  374,06
               
               
                  0,00
               
               
                  374,06
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 42 258,52
               
               
                  – 2 078,57
               
               
                  – 40 179,95
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  703,39
               
               
                  0,00
               
               
                  703,39
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  790,42
               
               
                  0,00
               
               
                  790,42
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 42 144,65
               
               
                  – 28 767,01
               
               
                  – 13 377,64
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  1 105,49
               
               
                  55,28
               
               
                  1 050,21
               
            
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 164 662,18
                  
               
               
                  
                     – 32 283,89
                  
               
               
                  
                     – 132 378,29
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2010
               
               
                  errors found in the procedure of clearance of accounts for financial year 2010
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 155 205,74
               
               
                  0,00
               
               
                  – 155 205,74
               
            
                  Certification
               
               
                  2012
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 168,71
               
               
                  0,00
               
               
                  – 2 168,71
               
            
                  Certification
               
               
                  2013
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 552,58
               
               
                  0,00
               
               
                  – 2 552,58
               
            
                  Certification
               
               
                  2011
               
               
                  Financial errors in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 281 363,06
               
               
                  0,00
               
               
                  – 1 281 363,06
               
            
                  Certification
               
               
                  2012
               
               
                  Financial errors in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 468 402,54
               
               
                  – 1 572,93
               
               
                  – 466 829,61
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2011
               
               
                  Weakness in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 139 742,70
               
               
                  0,00
               
               
                  – 139 742,70
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2012
               
               
                  Weakness in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 57 671,91
               
               
                  0,00
               
               
                  – 57 671,91
               
            
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 107 107,24
                  
               
               
                  
                     – 1 572,93
                  
               
               
                  
                     – 2 105 534,31
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DK
                  
               
               
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2008
               
               
                  aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 740 432,69
               
               
                  0,00
               
               
                  – 740 432,69
               
            
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2009
               
               
                  aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 1 131 207,95
               
               
                  0,00
               
               
                  – 1 131 207,95
               
            
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2010
               
               
                  aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 159 254,22
               
               
                  0,00
               
               
                  – 159 254,22
               
            
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2008
               
               
                  Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 67 021,43
               
               
                  – 24 903,33
               
               
                  – 42 118,10
               
            
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2009
               
               
                  Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 178 668,72
               
               
                  – 56 560,40
               
               
                  – 122 108,32
               
            
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2010
               
               
                  Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 24 190,83
               
               
                  – 7 962,71
               
               
                  – 16 228,12
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  non-eligible expenditure
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 44 363,28
               
               
                  0,00
               
               
                  – 44 363,28
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  non-eligible expenditure
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 23 894,92
               
               
                  0,00
               
               
                  – 23 894,92
               
            
                  
                     Total DK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 369 034,04
                  
               
               
                  
                     – 89 426,44
                  
               
               
                  
                     – 2 279 607,60
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EE
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2012
               
               
                  Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 30 677,59
               
               
                  0,00
               
               
                  – 30 677,59
               
            
                  
                     Total EE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 30 677,59
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 30 677,59
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2011
               
               
                  Cash payments accepted for amounts higher than EUR 3000
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 429,35
               
               
                  0,00
               
               
                  – 3 429,35
               
            
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  DAS 2012 follow up
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 54 678,48
               
               
                  0,00
               
               
                  – 54 678,48
               
            
                  Certification
               
               
                  2013
               
               
                  EAFRD non-IACS error calculated by Most Likely Error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 13 102,05
               
               
                  0,00
               
               
                  – 13 102,05
               
            
                  Certification
               
               
                  2013
               
               
                  EAFRD non-IACS random errors and EAGF control statistics
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 292 416,33
               
               
                  – 243 453,83
               
               
                  – 48 962,50
               
            
                  Certification
               
               
                  2013
               
               
                  EAGF and EAFRD errors in annex III, known errors and Most Likely Error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 195,17
               
               
                  0,00
               
               
                  – 22 195,17
               
            
                  Certification
               
               
                  2013
               
               
                  EAGF non-IACS and EAFRD non-IACS known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 26 105,45
               
               
                  0,00
               
               
                  – 26 105,45
               
            
                  Clearance of accounts — Financial Clearance
               
               
                  2009
               
               
                  Errors in the measure 123 (Adding value to agricultural and forestry products)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 660 118,11
               
               
                  0,00
               
               
                  – 660 118,11
               
            
                  Certification
               
               
                  2013
               
               
                  Interests not declared on annex III amounts regarding EAFRD
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 524,23
               
               
                  0,00
               
               
                  – 3 524,23
               
            
                  Certification
               
               
                  2010
               
               
                  Known error (EAFRD non-IACS)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 10 900,75
               
               
                  0,00
               
               
                  – 10 900,75
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 21 359,77
               
               
                  0,00
               
               
                  – 21 359,77
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 991,68
               
               
                  0,00
               
               
                  – 991,68
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Limited scope of SMR5 checks, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 17,03
               
               
                  0,00
               
               
                  – 17,03
               
            
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2011
               
               
                  Missing checks on reasonableness of costs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 200 000,00
               
               
                  0,00
               
               
                  – 200 000,00
               
            
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2012
               
               
                  Missing checks on reasonableness of costs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 494 665,62
               
               
                  0,00
               
               
                  – 494 665,62
               
            
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 803 504,02
                  
               
               
                  
                     – 243 453,83
                  
               
               
                  
                     – 1 560 050,19
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 117 417,02
               
               
                  – 1 255,65
               
               
                  – 116 161,37
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  296,44
               
               
                  0,00
               
               
                  296,44
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  119,20
               
               
                  0,00
               
               
                  119,20
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 322 314,30
               
               
                  0,00
               
               
                  – 322 314,30
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 124 630,16
               
               
                  – 1 116,39
               
               
                  – 123 513,77
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  237,29
               
               
                  0,00
               
               
                  237,29
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 322 673,61
               
               
                  0,00
               
               
                  – 322 673,61
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 148 165,33
               
               
                  0,00
               
               
                  – 148 165,33
               
            
                  
                     Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 034 547,49
                  
               
               
                  
                     – 2 372,04
                  
               
               
                  
                     – 1 032 175,45
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Certification
               
               
                  2011
               
               
                  correction of error from previous exercise (FY 2008)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 316,93
               
               
                  0,00
               
               
                  – 316,93
               
            
                  Certification
               
               
                  2011
               
               
                  correction of Most Likely Error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 64 506,94
               
               
                  0,00
               
               
                  – 64 506,94
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2011
               
               
                  Known error (EAFRD Non- IACS)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 782 916,85
               
               
                  0,00
               
               
                  – 782 916,85
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 22 305 396,89
               
               
                  – 2 656 820,83
               
               
                  – 19 648 576,06
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 46 755 450,92
               
               
                  – 9 650 360,15
               
               
                  – 37 105 090,77
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 46 471 360,90
               
               
                  – 4 948 400,38
               
               
                  – 41 522 960,52
               
            
                  Certification
               
               
                  2012
               
               
                  Most Likely Error correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 63 400,43
               
               
                  0,00
               
               
                  – 63 400,43
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2011
               
               
                  Most likely error (EAFRD IACS)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 7 657 843,46
               
               
                  – 7 637 276,78
               
               
                  – 20 566,68
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2011
               
               
                  Most likely error (EAFRD Non- IACS)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 1 750 641,89
               
               
                  – 372 722,18
               
               
                  – 1 377 919,71
               
            
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 125 851 835,21
                  
               
               
                  
                     – 25 265 580,32
                  
               
               
                  
                     – 100 586 254,89
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Financial errors in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 306 993,00
               
               
                  0,00
               
               
                  – 1 306 993,00
               
            
                  Certification
               
               
                  2012
               
               
                  Financial errors in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 596 378,44
               
               
                  0,00
               
               
                  – 1 596 378,44
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 300 348,62
               
               
                  – 3 991,44
               
               
                  – 296 357,18
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 1 413 238,27
               
               
                  0,00
               
               
                  – 1 413 238,27
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 103 768,07
               
               
                  – 99 876,41
               
               
                  – 3 891,66
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 996 703,65
               
               
                  0,00
               
               
                  – 2 996 703,65
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 424,63
               
               
                  – 1 424,63
               
               
                  0,00
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  weaknesses in cross-checks and on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 564 186,68
               
               
                  0,00
               
               
                  – 564 186,68
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in the LPIS-GIS and in the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 655,53
               
               
                  0,00
               
               
                  – 655,53
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in the LPIS-GIS and the in on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 99 876,41
               
               
                  0,00
               
               
                  – 99 876,41
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in the LPIS-GIS and the in on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 75 788,97
               
               
                  0,00
               
               
                  – 75 788,97
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 221 950,51
               
               
                  0,00
               
               
                  – 221 950,51
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 69 387,51
               
               
                  0,00
               
               
                  – 69 387,51
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 160 272,96
               
               
                  0,00
               
               
                  – 160 272,96
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 229 071,45
               
               
                  0,00
               
               
                  – 229 071,45
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010
               
               
                  EXTRAPOLATED
               
               
                  4,93
               
               
                  EUR
               
               
                  – 606 376,23
               
               
                  0,00
               
               
                  – 606 376,23
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010
               
               
                  EXTRAPOLATED
               
               
                  4,93
               
               
                  EUR
               
               
                  – 799,88
               
               
                  0,00
               
               
                  – 799,88
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011
               
               
                  EXTRAPOLATED
               
               
                  7,23
               
               
                  EUR
               
               
                  – 1 313 436,22
               
               
                  0,00
               
               
                  – 1 313 436,22
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012
               
               
                  EXTRAPOLATED
               
               
                  4,93
               
               
                  EUR
               
               
                  – 12 197,20
               
               
                  0,00
               
               
                  – 12 197,20
               
            
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 11 072 854,23
                  
               
               
                  
                     – 105 292,48
                  
               
               
                  
                     – 10 967 561,75
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 153 198,35
               
               
                  – 5 327,59
               
               
                  – 147 870,76
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 187 418,78
               
               
                  0,00
               
               
                  – 187 418,78
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 2 231,63
               
               
                  0,00
               
               
                  – 2 231,63
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 35 104,46
               
               
                  0,00
               
               
                  – 35 104,46
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 204 353,87
               
               
                  0,00
               
               
                  – 204 353,87
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 36 611,23
               
               
                  0,00
               
               
                  – 36 611,23
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 4 633,82
               
               
                  0,00
               
               
                  – 4 633,82
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 61 471,51
               
               
                  0,00
               
               
                  – 61 471,51
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 324 047,75
               
               
                  0,00
               
               
                  – 324 047,75
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Incomplete check for 3 SMR and 1 GAEC, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 24 741,40
               
               
                  0,00
               
               
                  – 24 741,40
               
            
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 033 812,80
                  
               
               
                  
                     – 5 327,59
                  
               
               
                  
                     – 1 028 485,21
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     HU
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective or partial checks for 4 SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 312 467,18
               
               
                  – 0,47
               
               
                  – 312 466,71
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Ineffective or partial checks for 4 SMRs, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 298 558,71
               
               
                  0,00
               
               
                  – 298 558,71
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  No definition of a GAEC standard, CY2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 42 691,18
               
               
                  – 1 096,09
               
               
                  – 41 595,09
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 277 887,36
               
               
                  – 390,56
               
               
                  – 277 496,80
               
            
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 931 604,43
                  
               
               
                  
                     – 1 487,12
                  
               
               
                  
                     – 930 117,31
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 38 931,65
               
               
                  0,00
               
               
                  – 38 931,65
               
            
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2012
               
               
                  Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 220 159,01
               
               
                  0,00
               
               
                  – 220 159,01
               
            
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2013
               
               
                  Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 222 762,74
               
               
                  – 1 364 263,70
               
               
                  1 141 500,96
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 89 263,40
               
               
                  0,00
               
               
                  – 89 263,40
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 561 912,24
               
               
                  0,00
               
               
                  – 561 912,24
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 88 547,61
               
               
                  0,00
               
               
                  – 88 547,61
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 770 037,00
               
               
                  0,00
               
               
                  – 770 037,00
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weakness in the on the spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 6 013,85
               
               
                  0,00
               
               
                  – 6 013,85
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weakness in the on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 475 521,25
               
               
                  0,00
               
               
                  – 475 521,25
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weakness in the on the spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 9 979,46
               
               
                  0,00
               
               
                  – 9 979,46
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weakness in the on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 180 719,23
               
               
                  0,00
               
               
                  – 180 719,23
               
            
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 663 847,44
                  
               
               
                  
                     – 1 364 263,70
                  
               
               
                  
                     – 1 299 583,74
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LT
                  
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2011
               
               
                  deficiencies in the Early Retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 723 284,18
               
               
                  0,00
               
               
                  – 723 284,18
               
            
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2012
               
               
                  deficiencies in the Early Retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 637 047,08
               
               
                  0,00
               
               
                  – 637 047,08
               
            
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2013
               
               
                  deficiencies in the Early Retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 577 968,82
               
               
                  0,00
               
               
                  – 577 968,82
               
            
                  
                     Total LT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 938 300,08
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 938 300,08
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LU
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Control weaknesses
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 9 535,97
               
               
                  0,00
               
               
                  – 9 535,97
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Control weaknesses
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 10 852,37
               
               
                  0,00
               
               
                  – 10 852,37
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2007
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 698,74
               
               
                  0,00
               
               
                  – 1 698,74
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 81 935,90
               
               
                  0,00
               
               
                  – 81 935,90
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 911,78
               
               
                  0,00
               
               
                  – 15 911,78
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 143 677,09
               
               
                  – 1 058,16
               
               
                  – 142 618,93
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 85 606,50
               
               
                  0,00
               
               
                  – 85 606,50
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Recovery of expenses and payments in installments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 346,10
               
               
                  0,00
               
               
                  – 3 346,10
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 33 426,58
               
               
                  – 756,39
               
               
                  – 32 670,19
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 267,21
               
               
                  0,00
               
               
                  – 267,21
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 73,03
               
               
                  0,00
               
               
                  – 73,03
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  4,54
               
               
                  0,00
               
               
                  4,54
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 37 044,42
               
               
                  – 724,56
               
               
                  – 36 319,86
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 795,19
               
               
                  0,00
               
               
                  – 795,19
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls and sanctions for many SMR, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 17,23
               
               
                  0,00
               
               
                  – 17,23
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 127,36
               
               
                  0,00
               
               
                  – 1 127,36
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 14 826,04
               
               
                  – 190,28
               
               
                  – 14 635,76
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls for some SMR, CY2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 43,48
               
               
                  0,00
               
               
                  – 43,48
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Weaknesses in controls for some SMR, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 16,59
               
               
                  0,00
               
               
                  – 16,59
               
            
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in controls for some SMR, CY2012
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 14 920,14
               
               
                  – 70,99
               
               
                  – 14 849,15
               
            
                  
                     Total LU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 455 117,18
                  
               
               
                  
                     – 2 800,38
                  
               
               
                  
                     – 452 316,80
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Most likely error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 42 793,00
               
               
                  0,00
               
               
                  – 42 793,00
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Partial control of four SMRs, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 43 836,31
               
               
                  0,00
               
               
                  – 43 836,31
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Partial control of four SMRs, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 73 073,89
               
               
                  0,00
               
               
                  – 73 073,89
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Two GAEC missing, partial control of three SMRs, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 34 616,83
               
               
                  0,00
               
               
                  – 34 616,83
               
            
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 194 320,03
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 194 320,03
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 920 956,49
               
               
                  – 2 599,64
               
               
                  – 918 356,85
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 1 637,99
               
               
                  0,00
               
               
                  – 1 637,99
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  1 GAEC not adequately defined and not controlled, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  829,37
               
               
                  0,00
               
               
                  829,37
               
            
                  Cross Compliance
               
               
                  2009
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 859 668,25
               
               
                  – 17 327,49
               
               
                  – 842 340,76
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 671,06
               
               
                  0,00
               
               
                  – 671,06
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  3 GAEC not defined or controlled, incorrect application of repetition, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  1 493,39
               
               
                  0,00
               
               
                  1 493,39
               
            
                  
                     Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 780 611,03
                  
               
               
                  
                     – 19 927,13
                  
               
               
                  
                     – 1 760 683,90
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in LPIS, RD, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 4 465 827,52
               
               
                  – 816 938,24
               
               
                  – 3 648 889,28
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS, RD, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 780 072,82
               
               
                  – 449 485,15
               
               
                  – 2 330 587,67
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS, RD, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 82 221,34
               
               
                  0,00
               
               
                  – 82 221,34
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS, RD, CY2009
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 14 201,20
               
               
                  0,00
               
               
                  – 14 201,20
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS, RD, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 749 104,01
               
               
                  0,00
               
               
                  – 3 749 104,01
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS, RD, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 4 067 474,49
               
               
                  0,00
               
               
                  – 4 067 474,49
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS, RD, CY2010
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 229 875,48
               
               
                  0,00
               
               
                  – 229 875,48
               
            
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 15 388 776,86
                  
               
               
                  
                     – 1 266 423,39
                  
               
               
                  
                     – 14 122 353,47
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     RO
                  
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Verification of the eligibility criteria for SME
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 355 151,85
               
               
                  0,00
               
               
                  – 3 355 151,85
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Verification of the eligibility criteria for SME
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 287 527,73
               
               
                  0,00
               
               
                  – 287 527,73
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of traceability of checks carried out on the spot
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 2 731 178,66
               
               
                  – 2 731 178,66
               
               
                  0,00
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  non-efficient eligibility check and non-efficient cost reasonableness verification
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 1 133 070,66
               
               
                  0,00
               
               
                  – 1 133 070,66
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  non-efficient eligibility check and non-efficient cost reasonableness verification
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 5 770 820,63
               
               
                  0,00
               
               
                  – 5 770 820,63
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  non-efficient eligibility check and non-efficient cost reasonableness verification
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 950 205,57
               
               
                  0,00
               
               
                  – 950 205,57
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  non-efficient eligibility check and non-efficient cost reasonableness verification
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 7 608 827,95
               
               
                  0,00
               
               
                  – 7 608 827,95
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Not enough control on the reasonableness of the costs (purchases of goods)
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 2 620 758,90
               
               
                  – 2 620 758,90
               
               
                  0,00
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Not enough control on the reasonableness of the costs (purchases of goods)
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 4 160 449,26
               
               
                  – 4 160 449,26
               
               
                  0,00
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Not enough control on the reasonableness of the costs (purchases of goods)
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 638 274,92
               
               
                  0,00
               
               
                  – 3 638 274,92
               
            
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Not enough control on the reasonableness of the costs (purchases of goods)
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 3 118 370,51
               
               
                  0,00
               
               
                  – 3 118 370,51
               
            
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 35 374 636,64
                  
               
               
                  
                     – 9 512 386,82
                  
               
               
                  
                     – 25 862 249,82
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SE
                  
               
               
                  Clearance of Accounts — Conformity Clearance
               
               
                  2013
               
               
                  Known Error (EAFRD-IACS population)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 488,09
               
               
                  0,00
               
               
                  – 488,09
               
            
                  Certification
               
               
                  2011
               
               
                  Most Likely Error (EAFRD non-IACS)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 649 879,53
               
               
                  0,00
               
               
                  – 1 649 879,53
               
            
                  Clearance of Accounts — Conformity Clearance
               
               
                  2013
               
               
                  Most Likely Error (EAFRD non-IACS population)
               
               
                  ONE OFF
               
               
                  0,00
               
               
                  EUR
               
               
                  – 730 668,81
               
               
                  0,00
               
               
                  – 730 668,81
               
            
                  Cross Compliance
               
               
                  2010
               
               
                  Reduce scope of control for SMR2, RD, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 138 868,55
               
               
                  0,00
               
               
                  – 138 868,55
               
            
                  Cross Compliance
               
               
                  2011
               
               
                  Reduce scope of control for SMR2, RD, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 189 154,34
               
               
                  0,00
               
               
                  – 189 154,34
               
            
                  Cross Compliance
               
               
                  2012
               
               
                  Reduce scope of control for SMR2, RD, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 196 441,61
               
               
                  0,00
               
               
                  – 196 441,61
               
            
                  
                     Total SE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 905 500,93
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 905 500,93
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction (%)
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Certification
               
               
                  2013
               
               
                  EAFRD debts prematurely declared irrecoverable
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 214,10
               
               
                  0,00
               
               
                  – 1 214,10
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of administrative checks — crop rotation
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 136 630,13
               
               
                  0,00
               
               
                  – 136 630,13
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of administrative checks related to specific commitments under certain agro-environement measures (214)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 476,10
               
               
                  0,00
               
               
                  – 9 476,10
               
            
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Lack of administrative checks related to specific commitments under certain agro-environement measures (214)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 463,42
               
               
                  0,00
               
               
                  – 9 463,42
               
            
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 156 783,75
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 156 783,75
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  – 208 597 209,79
               
               
                  – 37 912 598,06
               
               
                  – 170 684 611,73