CELEX: 32021D0988
Language: en
Date: 2021-06-16 00:00:00
Title: Commission Implementing Decision (EU) 2021/988 of 16 June 2021 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(2021) 4118) (Only the Czech, Danish, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, Spanish and Swedish texts are authentic)

18.6.2021   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 218/9
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2021/988
         of 16 June 2021
         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(2021) 4118)
            
         
         (Only the Czech, Danish, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, Spanish and 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 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 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.
                  
               
                     (2)
                  
                  
                     The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
                  
               
                     (3)
                  
                  
                     In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.
                  
               
                     (4)
                  
                  
                     In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD.
                  
               
                     (5)
                  
                  
                     The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
                  
               
                     (6)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2021,
                  
               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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania and the Kingdom of Sweden.
         
         
            Done at Brussels, 16 June 2021.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2021)3293265.
      
      
         
            ANNEX
            
               Decision: 66
            
            
               Budget Item: 08020601
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2014
                     
                     
                        Reimbursement following judgment in case C-404/19P
                     
                     
                        FLAT RATE
                     
                     
                        100,00%
                     
                     
                        EUR
                     
                     
                        10 681 575,98 
                     
                     
                        0,00 
                     
                     
                        10 681 575,98 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2015
                     
                     
                        Reimbursement following judgment in case C-404/19P
                     
                     
                        FLAT RATE
                     
                     
                        100,00%
                     
                     
                        EUR
                     
                     
                        9 836 977,73 
                     
                     
                        0,00 
                     
                     
                        9 836 977,73 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           20 518 553,71 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           20 518 553,71 
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Proposed reimbursement to Romania (reductions due to non-respect of payment deadlines, exceeding the ceilings and levies)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        7 520 578,32 
                     
                     
                        0,00 
                     
                     
                        7 520 578,32 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           7 520 578,32 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           7 520 578,32 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        28 039 132,03 
                     
                     
                        0,00 
                     
                     
                        28 039 132,03 
                     
                  
               Budget Item: 08030102
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        2 519,16 
                     
                     
                        0,00 
                     
                     
                        2 519,16 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        125,36 
                     
                     
                        0,00 
                     
                     
                        125,36 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        446,46 
                     
                     
                        0,00 
                     
                     
                        446,46 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           3 090,98 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           3 090,98 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        3 090,98 
                     
                     
                        0,00 
                     
                     
                        3 090,98 
                     
                  
               Budget Item: 6200
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           AT
                        
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        Non-compliant public procurement (promotion programme 534)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -705 438,48 
                     
                     
                        0,00 
                     
                     
                        -705 438,48 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Non-compliant public procurement (promotion programme 534)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -552 415,32 
                     
                     
                        0,00 
                     
                     
                        -552 415,32 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Non-compliant public procurement (promotion programme 534)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -657 329,58 
                     
                     
                        0,00 
                     
                     
                        -657 329,58 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligibility of beneficiaries AT02, AT04 and AT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -177 728,45 
                     
                     
                        0,00 
                     
                     
                        -177 728,45 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Non eligibility of beneficiaries AT02, AT04 and AT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -459 310,56 
                     
                     
                        0,00 
                     
                     
                        -459 310,56 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Non eligibility of beneficiaries AT02, AT04 and AT08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -321 575,98 
                     
                     
                        -5 400,00 
                     
                     
                        -316 175,98 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 873 798,37 
                        
                     
                     
                        
                           -5 400,00 
                        
                     
                     
                        
                           -2 868 398,37 
                        
                     
                  
                        
                           CZ
                        
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Weakness in a key control “Performance of on-the-spot-checks of sufficient quality”
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 476 920,49 
                     
                     
                        -1 527,46 
                     
                     
                        -1 475 393,03 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 476 920,49 
                        
                     
                     
                        
                           -1 527,46 
                        
                     
                     
                        
                           -1 475 393,03 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial Errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -597,25 
                     
                     
                        0,00 
                     
                     
                        -597,25 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weakness in quality of OTSC in 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -512 584,64 
                     
                     
                        0,00 
                     
                     
                        -512 584,64 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weakness in quality of OTSC in 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -736 973,88 
                     
                     
                        0,00 
                     
                     
                        -736 973,88 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 250 155,77 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 250 155,77 
                        
                     
                  
                        
                           DK
                        
                     
                     
                        Young farmers scheme
                     
                     
                        2020
                     
                     
                        all 2 KCs - YFS - CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -316,73 
                     
                     
                        0,00 
                     
                     
                        -316,73 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2020
                     
                     
                        all 2 KCs - BPS- CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 349 880,07 
                     
                     
                        0,00 
                     
                     
                        -3 349 880,07 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2020
                     
                     
                        all 2 KCs -Greening - CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 554 236,10 
                     
                     
                        0,00 
                     
                     
                        -1 554 236,10 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity-BPS-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -474,95 
                     
                     
                        0,00 
                     
                     
                        -474,95 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity - BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -468,19 
                     
                     
                        0,00 
                     
                     
                        -468,19 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -216,72 
                     
                     
                        0,00 
                     
                     
                        -216,72 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -215,28 
                     
                     
                        0,00 
                     
                     
                        -215,28 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -173,92 
                     
                     
                        0,00 
                     
                     
                        -173,92 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -347,85 
                     
                     
                        0,00 
                     
                     
                        -347,85 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        Checks on the entitlement of farmers to be allocated PEs-YFP-CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 461,42 
                     
                     
                        0,00 
                     
                     
                        -5 461,42 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2017
                     
                     
                        Checks on the establishment of the correct value of payment entitlements-BPS-CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 015,83 
                     
                     
                        0,00 
                     
                     
                        -9 015,83 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        Checks on the establishment of the correct value of payment entitlements-BPS-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -10 835 955,13 
                     
                     
                        0,00 
                     
                     
                        -10 835 955,13 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2017
                     
                     
                        Checks on the establishment of the correct value of payment entitlements-GREENING-CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 083,27 
                     
                     
                        0,00 
                     
                     
                        -4 083,27 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Checks on the establishment of the correct value of payment entitlements-GREENING-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 944 446,32 
                     
                     
                        0,00 
                     
                     
                        -4 944 446,32 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies-BPS-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 240,35 
                     
                     
                        0,00 
                     
                     
                        -8 240,35 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies - BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 478,63 
                     
                     
                        0,00 
                     
                     
                        -8 478,63 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2019
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies-FD-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -105,85 
                     
                     
                        0,00 
                     
                     
                        -105,85 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 734,98 
                     
                     
                        0,00 
                     
                     
                        -3 734,98 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 913,26 
                     
                     
                        0,00 
                     
                     
                        -3 913,26 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        Deficient checks concerning the active farmer provision and the connected companies-REIMBURSEMENT OF THE FD-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -98,29 
                     
                     
                        0,00 
                     
                     
                        -98,29 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Deficient checks on the eligibility of the farmer-YFP-CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 307,99 
                     
                     
                        0,00 
                     
                     
                        -3 307,99 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        Incorrect calculation of the unit value of the payment entitlements and their convergence - BPS -CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 258 776,78 
                     
                     
                        0,00 
                     
                     
                        -12 258 776,78 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Incorrect calculation of the unit value of the payment entitlements and their convergence-GREENING-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 636 585,57 
                     
                     
                        0,00 
                     
                     
                        -5 636 585,57 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Incorrect establishment of the reserve in the first year of implementation of the BPS-YFP-CY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 843 019,22 
                     
                     
                        0,00 
                     
                     
                        -1 843 019,22 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2020
                     
                     
                        KC1 -active farmer - reimbursement of FD - CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -151,04 
                     
                     
                        0,00 
                     
                     
                        -151,04 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -40 471 703,74 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -40 471 703,74 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        1. Financial error for EAGF IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 045,31 
                     
                     
                        0,00 
                     
                     
                        -1 045,31 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        All weaknesses for claim years 2016-2018
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -9 136,29 
                     
                     
                        0,00 
                     
                     
                        -9 136,29 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        All weakness for the claim years 2016-2018
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -686 287,55 
                     
                     
                        0,00 
                     
                     
                        -686 287,55 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        All weakness for the claim years 2016-2018
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -681 452,23 
                     
                     
                        -15,77 
                     
                     
                        -681 436,46 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        All weakness for the claim years 2016-2018
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -679 613,13 
                     
                     
                        0,00 
                     
                     
                        -679 613,13 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Non-respect of minimum control rate of on-the-spot checks - claim year 2016 - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 163,63 
                     
                     
                        0,00 
                     
                     
                        -9 163,63 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -214 052,50 
                     
                     
                        0,00 
                     
                     
                        -214 052,50 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -35 154,17 
                     
                     
                        0,00 
                     
                     
                        -35 154,17 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 027,43 
                     
                     
                        0,00 
                     
                     
                        -6 027,43 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES04
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 966,55 
                     
                     
                        0,00 
                     
                     
                        -11 966,55 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -543,35 
                     
                     
                        0,00 
                     
                     
                        -543,35 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -457 825,92 
                     
                     
                        0,00 
                     
                     
                        -457 825,92 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -329 045,88 
                     
                     
                        0,00 
                     
                     
                        -329 045,88 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -161 881,06 
                     
                     
                        0,00 
                     
                     
                        -161 881,06 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -163 135,14 
                     
                     
                        0,00 
                     
                     
                        -163 135,14 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 254,09 
                     
                     
                        0,00 
                     
                     
                        -5 254,09 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -54 253,23 
                     
                     
                        0,00 
                     
                     
                        -54 253,23 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 050,79 
                     
                     
                        0,00 
                     
                     
                        -20 050,79 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES14
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 298,18 
                     
                     
                        0,00 
                     
                     
                        -6 298,18 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 806,42 
                     
                     
                        0,00 
                     
                     
                        -12 806,42 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES16
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -36,81 
                     
                     
                        0,00 
                     
                     
                        -36,81 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 635,60 
                     
                     
                        0,00 
                     
                     
                        -7 635,60 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -946,50 
                     
                     
                        0,00 
                     
                     
                        -946,50 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 243,75 
                     
                     
                        0,00 
                     
                     
                        -1 243,75 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -81 663,54 
                     
                     
                        0,00 
                     
                     
                        -81 663,54 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 515,29 
                     
                     
                        0,00 
                     
                     
                        -2 515,29 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 135,85 
                     
                     
                        0,00 
                     
                     
                        -2 135,85 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 397,41 
                     
                     
                        0,00 
                     
                     
                        -3 397,41 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -93 049,84 
                     
                     
                        0,00 
                     
                     
                        -93 049,84 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 653,81 
                     
                     
                        0,00 
                     
                     
                        -11 653,81 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -56 912,80 
                     
                     
                        0,00 
                     
                     
                        -56 912,80 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -30 388,08 
                     
                     
                        0,00 
                     
                     
                        -30 388,08 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 655,79 
                     
                     
                        0,00 
                     
                     
                        -13 655,79 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -285 076,52 
                     
                     
                        0,00 
                     
                     
                        -285 076,52 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 862,39 
                     
                     
                        0,00 
                     
                     
                        -3 862,39 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -261 712,65 
                     
                     
                        0,00 
                     
                     
                        -261 712,65 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 381,90 
                     
                     
                        0,00 
                     
                     
                        -5 381,90 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -35 032,99 
                     
                     
                        0,00 
                     
                     
                        -35 032,99 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 273,96 
                     
                     
                        0,00 
                     
                     
                        -5 273,96 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES16
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 570,19 
                     
                     
                        0,00 
                     
                     
                        -8 570,19 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES01, ES02, ES07, ES08, ES09, ES11, ES12, ES13, ES14, ES16, ES17
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -928 608,02 
                     
                     
                        0,00 
                     
                     
                        -928 608,02 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES03, ES10, ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -96 216,77 
                     
                     
                        0,00 
                     
                     
                        -96 216,77 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES04
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -48 179,48 
                     
                     
                        0,00 
                     
                     
                        -48 179,48 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -860,26 
                     
                     
                        0,00 
                     
                     
                        -860,26 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 981,68 
                     
                     
                        0,00 
                     
                     
                        -20 981,68 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 710,14 
                     
                     
                        0,00 
                     
                     
                        -2 710,14 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -359,00 
                     
                     
                        0,00 
                     
                     
                        -359,00 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -553,27 
                     
                     
                        0,00 
                     
                     
                        -553,27 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -47 291,92 
                     
                     
                        0,00 
                     
                     
                        -47 291,92 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 012,34 
                     
                     
                        0,00 
                     
                     
                        -6 012,34 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 670,86 
                     
                     
                        0,00 
                     
                     
                        -4 670,86 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties - claim year 2017 - suckler cow - ES01, ES02, ES03, ES06, ES07, ES08, ES09, ES10, ES11, ES12, ES15, ES16
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -530 033,86 
                     
                     
                        0,00 
                     
                     
                        -530 033,86 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -239 684,98 
                     
                     
                        0,00 
                     
                     
                        -239 684,98 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 526,86 
                     
                     
                        0,00 
                     
                     
                        -26 526,86 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -32 460,71 
                     
                     
                        0,00 
                     
                     
                        -32 460,71 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -285 297,01 
                     
                     
                        0,00 
                     
                     
                        -285 297,01 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 094,93 
                     
                     
                        0,00 
                     
                     
                        -1 094,93 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -103 542,28 
                     
                     
                        0,00 
                     
                     
                        -103 542,28 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 259,62 
                     
                     
                        0,00 
                     
                     
                        -26 259,62 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -116 399,77 
                     
                     
                        0,00 
                     
                     
                        -116 399,77 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 849,00 
                     
                     
                        0,00 
                     
                     
                        -20 849,00 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -66 668,93 
                     
                     
                        0,00 
                     
                     
                        -66 668,93 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -56,17 
                     
                     
                        0,00 
                     
                     
                        -56,17 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 200,51 
                     
                     
                        0,00 
                     
                     
                        -2 200,51 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -359,78 
                     
                     
                        0,00 
                     
                     
                        -359,78 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26,57 
                     
                     
                        0,00 
                     
                     
                        -26,57 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES16
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -58,41 
                     
                     
                        0,00 
                     
                     
                        -58,41 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES17
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -767,53 
                     
                     
                        0,00 
                     
                     
                        -767,53 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2017 - ES13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 968,96 
                     
                     
                        0,00 
                     
                     
                        -3 968,96 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -7 067 838,14 
                        
                     
                     
                        
                           -15,77 
                        
                     
                     
                        
                           -7 067 822,37 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Carton jaune - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -14 235,54 
                     
                     
                        0,00 
                     
                     
                        -14 235,54 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -31 980,15 
                     
                     
                        -37,93 
                     
                     
                        -31 942,22 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -101 402,83 
                     
                     
                        0,00 
                     
                     
                        -101 402,83 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 509 426,92 
                     
                     
                        -1 789,23 
                     
                     
                        -1 507 637,69 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR : Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 796 388,21 
                     
                     
                        0,00 
                     
                     
                        -1 796 388,21 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 600,74 
                     
                     
                        0,00 
                     
                     
                        -26 600,74 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -30 761,29 
                     
                     
                        0,00 
                     
                     
                        -30 761,29 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -358 722,20 
                     
                     
                        0,00 
                     
                     
                        -358 722,20 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -420 468,04 
                     
                     
                        0,00 
                     
                     
                        -420 468,04 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -663 907,15 
                     
                     
                        -787,31 
                     
                     
                        -663 119,84 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -799 447,25 
                     
                     
                        0,00 
                     
                     
                        -799 447,25 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -33 724 151,26 
                     
                     
                        -34 886,38 
                     
                     
                        -33 689 264,88 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -36 712 813,92 
                     
                     
                        0,00 
                     
                     
                        -36 712 813,92 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -777 291,49 
                     
                     
                        -921,77 
                     
                     
                        -776 369,72 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -754 499,17 
                     
                     
                        0,00 
                     
                     
                        -754 499,17 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 248,76 
                     
                     
                        0,00 
                     
                     
                        -20 248,76 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -21 879,81 
                     
                     
                        0,00 
                     
                     
                        -21 879,81 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -25 632,12 
                     
                     
                        0,00 
                     
                     
                        -25 632,12 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -39 768,97 
                     
                     
                        0,00 
                     
                     
                        -39 768,97 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 529,80 
                     
                     
                        0,00 
                     
                     
                        -3 529,80 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 140,56 
                     
                     
                        0,00 
                     
                     
                        -4 140,56 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -460,63 
                     
                     
                        0,00 
                     
                     
                        -460,63 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -807,93 
                     
                     
                        0,00 
                     
                     
                        -807,93 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 214,75 
                     
                     
                        0,00 
                     
                     
                        -6 214,75 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 913,60 
                     
                     
                        0,00 
                     
                     
                        -3 913,60 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -324,22 
                     
                     
                        0,00 
                     
                     
                        -324,22 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 603,18 
                     
                     
                        0,00 
                     
                     
                        -3 603,18 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 233,91 
                     
                     
                        0,00 
                     
                     
                        -1 233,91 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 072,92 
                     
                     
                        0,00 
                     
                     
                        -1 072,92 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -182 643,56 
                     
                     
                        0,00 
                     
                     
                        -182 643,56 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -248 842,16 
                     
                     
                        0,00 
                     
                     
                        -248 842,16 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -15 120,68 
                     
                     
                        0,00 
                     
                     
                        -15 120,68 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 140,66 
                     
                     
                        0,00 
                     
                     
                        -12 140,66 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -46 504,41 
                     
                     
                        0,00 
                     
                     
                        -46 504,41 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -44 556,14 
                     
                     
                        0,00 
                     
                     
                        -44 556,14 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 603,68 
                     
                     
                        0,00 
                     
                     
                        -4 603,68 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 328,35 
                     
                     
                        0,00 
                     
                     
                        -12 328,35 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 644,99 
                     
                     
                        0,00 
                     
                     
                        -6 644,99 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 198,81 
                     
                     
                        0,00 
                     
                     
                        -6 198,81 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR - erreurs connues FEAGA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -50 964,12 
                     
                     
                        -67,02 
                     
                     
                        -50 897,10 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR - erreurs detectees dans l'echantillon FEAGA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 673,45 
                     
                     
                        -4,84 
                     
                     
                        -3 668,61 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR - erreurs tests de creances FEAGA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -165 404,70 
                     
                     
                        0,00 
                     
                     
                        -165 404,70 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR: known errors for the EAFRD population - assigned revenues
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -133 114,04 
                     
                     
                        0,00 
                     
                     
                        -133 114,04 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Erreurs connues dans le FEAGA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -139 426,05 
                     
                     
                        0,00 
                     
                     
                        -139 426,05 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Mesure 24 - année de demande 2017 (année financière 2018)
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        53,00%
                     
                     
                        EUR
                     
                     
                        -45 271 396,43 
                     
                     
                        0,00 
                     
                     
                        -45 271 396,43 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Mesure 24 - année de demande 2017 (année financière 2019)
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -598 593,76 
                     
                     
                        0,00 
                     
                     
                        -598 593,76 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -124 797 083,31 
                        
                     
                     
                        
                           -38 494,48 
                        
                     
                     
                        
                           -124 758 588,83 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Correct calculation of the aid including administrative reductions and penalties 2018 (Category a)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -10 345,75 
                     
                     
                        0,00 
                     
                     
                        -10 345,75 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2015
                     
                     
                        Correct calculation of the aid including administrative reductions and penalties (key control) 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 677,00 
                     
                     
                        -175,41 
                     
                     
                        -26 501,59 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2016
                     
                     
                        Correct calculation of the aid including administrative reductions and penalties (key control) 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -33 712,20 
                     
                     
                        -284,94 
                     
                     
                        -33 427,26 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Correct calculation of the aid including administrative reductions and penalties (key control) 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -39 290,65 
                     
                     
                        -248,30 
                     
                     
                        -39 042,35 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2018 (Category b)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24 029,40 
                     
                     
                        0,00 
                     
                     
                        -24 029,40 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2019
                     
                     
                        Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -42 963,50 
                     
                     
                        0,00 
                     
                     
                        -42 963,50 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2020
                     
                     
                        Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2020
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -26 892,93 
                     
                     
                        0,00 
                     
                     
                        -26 892,93 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -203 911,43 
                        
                     
                     
                        
                           -708,65 
                        
                     
                     
                        
                           -203 202,78 
                        
                     
                  
                        
                           IE
                        
                     
                     
                        Basic Payment Scheme
                     
                     
                        2017
                     
                     
                        Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 071 349,51 
                     
                     
                        -961,62 
                     
                     
                        -1 070 387,89 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2017
                     
                     
                        Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -471 879,09 
                     
                     
                        -421,69 
                     
                     
                        -471 457,40 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -200 026,28 
                     
                     
                        -458,71 
                     
                     
                        -199 567,57 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 059 616,05 
                     
                     
                        -548,15 
                     
                     
                        -1 059 067,90 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -466 146,19 
                     
                     
                        -241,93 
                     
                     
                        -465 904,26 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24 974,53 
                     
                     
                        -43,81 
                     
                     
                        -24 930,72 
                     
                  
                         
                     
                     
                        Basic Payment Scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 041 919,68 
                     
                     
                        0,00 
                     
                     
                        -1 041 919,68 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -458 332,84 
                     
                     
                        0,00 
                     
                     
                        -458 332,84 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -25 326,47 
                     
                     
                        0,00 
                     
                     
                        -25 326,47 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -4 819 570,64 
                        
                     
                     
                        
                           -2 675,91 
                        
                     
                     
                        
                           -4 816 894,73 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Irregularities
                     
                     
                        2016
                     
                     
                        Point 2 of the Action Plan ‘Managing the debtors' ledger’ - EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 766 412,74 
                     
                     
                        0,00 
                     
                     
                        -5 766 412,74 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2017
                     
                     
                        Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -17 609 461,77 
                     
                     
                        -70 724,39 
                     
                     
                        -17 538 737,38 
                     
                  
                         
                     
                     
                        Voluntary coupled support
                     
                     
                        2018
                     
                     
                        Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 563 198,85 
                     
                     
                        -46 269,22 
                     
                     
                        -11 516 929,63 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -34 939 073,36 
                        
                     
                     
                        
                           -116 993,61 
                        
                     
                     
                        
                           -34 822 079,75 
                        
                     
                  
                        
                           LU
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial and known errors EAGF IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -464,32 
                     
                     
                        0,00 
                     
                     
                        -464,32 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -464,32 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -464,32 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/073/PL – Financial errors in the substantive testing of the EAGF IACS and non-IACS population (Paying Agency PL01 ARMA)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 815,32 
                     
                     
                        0,00 
                     
                     
                        -12 815,32 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/074/PL – MLE in the substantive testing of the EAGF non-IACS population (Paying Agency PL02 AMA)
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 981 810,82 
                     
                     
                        0,00 
                     
                     
                        -1 981 810,82 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 994 626,14 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 994 626,14 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Absence in 2 key controls:
                        Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -471 057,91 
                     
                     
                        0,00 
                     
                     
                        -471 057,91 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Absence in 2 key controls:
                        Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -1 040 676,60 
                     
                     
                        0,00 
                     
                     
                        -1 040 676,60 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Absence in 2 key controls:
                        Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -1 031 787,76 
                     
                     
                        0,00 
                     
                     
                        -1 031 787,76 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Absence in 2 key controls:
                        Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019)
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -924 650,85 
                     
                     
                        0,00 
                     
                     
                        -924 650,85 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Ineligible amount action 2.2.4 FY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -146 631,15 
                     
                     
                        0,00 
                     
                     
                        -146 631,15 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Ineligible amount action 2.2.4 FY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -270 249,24 
                     
                     
                        0,00 
                     
                     
                        -270 249,24 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Ineligible amount action 2.2.4 FY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -484,84 
                     
                     
                        0,00 
                     
                     
                        -484,84 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2015 - FY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -29 711,13 
                     
                     
                        0,00 
                     
                     
                        -29 711,13 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2016 - FY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 316 748,42 
                     
                     
                        0,00 
                     
                     
                        -1 316 748,42 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2017 - FY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -671 699,25 
                     
                     
                        0,00 
                     
                     
                        -671 699,25 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2018 - FY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -62 985,60 
                     
                     
                        0,00 
                     
                     
                        -62 985,60 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 966 682,75 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -5 966 682,75 
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Administrative reductions and sanctions (yellow card)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -278 144,56 
                     
                     
                        0,00 
                     
                     
                        -278 144,56 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Administrative sanctions (greening)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -244 836,94 
                     
                     
                        0,00 
                     
                     
                        -244 836,94 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -522 981,50 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -522 981,50 
                        
                     
                  
                        
                           SE
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Absence in key control OP 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -219 890,43 
                     
                     
                        0,00 
                     
                     
                        -219 890,43 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Absence in key control OP 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -189 572,40 
                     
                     
                        0,00 
                     
                     
                        -189 572,40 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2020
                     
                     
                        Absence in key control OP 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -9 450,77 
                     
                     
                        0,00 
                     
                     
                        -9 450,77 
                     
                  
                         
                     
                     
                        Milk - Other
                     
                     
                        2017
                     
                     
                        Non-compliance with payment deadlines laid down by Union regulation
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -671 973,41 
                     
                     
                        0,00 
                     
                     
                        -671 973,41 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 090 887,01 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 090 887,01 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -227 475 696,97 
                     
                     
                        -165 815,88 
                     
                     
                        -227 309 881,09 
                     
                  
               Budget Item: 6201
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        EAFRD Non IACS. Known error
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -50 990,65 
                     
                     
                        0,00 
                     
                     
                        -50 990,65 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Financial Errors in EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -133 058,69 
                     
                     
                        0,00 
                     
                     
                        -133 058,69 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -184 049,34 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -184 049,34 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        3. Known errors for EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -126 913,18 
                     
                     
                        0,00 
                     
                     
                        -126 913,18 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Known error for EAFRD IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 478,85 
                     
                     
                        0,00 
                     
                     
                        -5 478,85 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        MLE (Most Likely Error) for EAFRD NIACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -223 512,07 
                     
                     
                        0,00 
                     
                     
                        -223 512,07 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -7 522,39 
                     
                     
                        0,00 
                     
                     
                        -7 522,39 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -6 322,39 
                     
                     
                        0,00 
                     
                     
                        -6 322,39 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                     
                        0,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -369 748,88 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -369 748,88 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR: known errors for the EAFRD population - expenditure compliance
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -20 311,72 
                     
                     
                        -2,63 
                     
                     
                        -20 309,09 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR: known errors for the EAFRD population - reverifications for 2015 and 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -464 982,24 
                     
                     
                        -455,42 
                     
                     
                        -464 526,82 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR: most likely error in the EAFRD IACS population - FY 2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -406 496,92 
                     
                     
                        0,00 
                     
                     
                        -406 496,92 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/047/FR: most likely error in the EAFRD non IACS population - FY 2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 734 347,25 
                     
                     
                        -125 481,98 
                     
                     
                        -2 608 865,27 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        One off correction for financial clearance of FY2019 (FR18 - ODARC)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -147 941,42 
                     
                     
                        0,00 
                     
                     
                        -147 941,42 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -3 774 079,55 
                        
                     
                     
                        
                           -125 940,03 
                        
                     
                     
                        
                           -3 648 139,52 
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2018
                     
                     
                        FY2018 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -30 830,45 
                     
                     
                        0,00 
                     
                     
                        -30 830,45 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2019
                     
                     
                        FY2019 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -297 119,87 
                     
                     
                        0,00 
                     
                     
                        -297 119,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2020
                     
                     
                        FY 2020 - Key control "Verification that public procurement procedures are in compliance with national and Union Regulation"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -51 790,08 
                     
                     
                        0,00 
                     
                     
                        -51 790,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Ineligible amount due to double funding between afforestation and greening - FY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -410 888,30 
                     
                     
                        -7,73 
                     
                     
                        -410 880,57 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Ineligible amount due to double funding between afforestation and greening - FY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -313 860,00 
                     
                     
                        -13,08 
                     
                     
                        -313 846,92 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Ineligible amount due to double funding between afforestation and greening - FY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -661 737,44 
                     
                     
                        -43,39 
                     
                     
                        -661 694,05 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2019
                     
                     
                        Ineligible amount due to double funding between afforestation and greening - FY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -501 206,83 
                     
                     
                        0,00 
                     
                     
                        -501 206,83 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 267 432,97 
                        
                     
                     
                        
                           -64,20 
                        
                     
                     
                        
                           -2 267 368,77 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Irregularities
                     
                     
                        2016
                     
                     
                        Point 2 of the Action Plan ‘Managing the debtors' ledger’ - EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -38 489,08 
                     
                     
                        0,00 
                     
                     
                        -38 489,08 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -38 489,08 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -38 489,08 
                        
                     
                  
                        
                           LU
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Known errors in EAFRD IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -64,71 
                     
                     
                        0,00 
                     
                     
                        -64,71 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2019
                     
                     
                        Projected incompliance rate EAFRD IACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -119 766,41 
                     
                     
                        0,00 
                     
                     
                        -119 766,41 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -119 831,12 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -119 831,12 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/073/PL – MLE in the substantive testing of the EAFRD IACS and non-IACS population (Paying Agency PL01 ARMA)
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 765 280,37 
                     
                     
                        0,00 
                     
                     
                        -4 765 280,37 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2014
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -662 410,42 
                     
                     
                        -662 410,42 
                     
                     
                        0,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2014
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -9 498 218,43 
                     
                     
                        -3 485 907,49 
                     
                     
                        -6 012 310,94 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -594 068,74 
                     
                     
                        -60 690,62 
                     
                     
                        -533 378,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -5 484 327,62 
                     
                     
                        0,00 
                     
                     
                        -5 484 327,62 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -883 871,27 
                     
                     
                        -335 428,88 
                     
                     
                        -548 442,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -2 102 790,81 
                     
                     
                        0,00 
                     
                     
                        -2 102 790,81 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -527 937,17 
                     
                     
                        0,00 
                     
                     
                        -527 937,17 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -64 748,49 
                     
                     
                        0,00 
                     
                     
                        -64 748,49 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -280 277,13 
                     
                     
                        0,00 
                     
                     
                        -280 277,13 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Deficiency in one key control and continuation of financial correction
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -40 535,53 
                     
                     
                        0,00 
                     
                     
                        -40 535,53 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -24 904 465,98 
                        
                     
                     
                        
                           -4 544 437,41 
                        
                     
                     
                        
                           -20 360 028,57 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -72 599,43 
                     
                     
                        0,00 
                     
                     
                        -72 599,43 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2016
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -18 801,77 
                     
                     
                        -7 276,30 
                     
                     
                        -11 525,47 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 246,96 
                     
                     
                        0,00 
                     
                     
                        -6 246,96 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -589 503,93 
                     
                     
                        0,00 
                     
                     
                        -589 503,93 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2017
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -535 380,85 
                     
                     
                        -18 303,33 
                     
                     
                        -517 077,52 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 524,57 
                     
                     
                        0,00 
                     
                     
                        -5 524,57 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -52 367,30 
                     
                     
                        0,00 
                     
                     
                        -52 367,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -19 346,03 
                     
                     
                        0,00 
                     
                     
                        -19 346,03 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2018
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -332 859,08 
                     
                     
                        0,00 
                     
                     
                        -332 859,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -176 581,51 
                     
                     
                        0,00 
                     
                     
                        -176 581,51 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 750,00 
                     
                     
                        0,00 
                     
                     
                        -12 750,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2019
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -145 701,21 
                     
                     
                        0,00 
                     
                     
                        -145 701,21 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2020
                     
                     
                        Deficiencies in 4 key controls
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -9 616,66 
                     
                     
                        0,00 
                     
                     
                        -9 616,66 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 977 279,30 
                        
                     
                     
                        
                           -25 579,63 
                        
                     
                     
                        
                           -1 951 699,67 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -33 635 376,22 
                     
                     
                        -4 696 021,27 
                     
                     
                        -28 939 354,95