CELEX: 32010D0152
Language: en
Date: 2010-03-11 00:00:00
Title: 2010/152/: Commission Decision of 11 March 2010 excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2010) 1317)

12.3.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 63/7
            
         COMMISSION DECISION
   of 11 March 2010
   excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2010) 1317)
   (Only the Bulgarian, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak, Spanish and Swedish texts are authentic)
   (2010/152/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules 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 EAGGF Guarantee Section, the European Agricultural Guarantee Fund, hereinafter referred to as EAGF, and under the European Agricultural Fund for Rural Development, hereinafter referred to as EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this Decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 September 2009 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Grand Duchy of Luxembourg, the Republic of Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 11 March 2010.
      
         
            For the Commission
         
         Dacian CIOLOŞ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
         BUDGET ITEM 6701
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  BE
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 593,30
               
               
                  – 593,30
               
               
                  0,00
               
            
                  Total BE
               
               
                  – 593,30
               
               
                  – 593,30
               
               
                  0,00
               
            
                  BG
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –10 969,94
               
               
                  –10 969,94
               
               
                  0,00
               
            
                  Total BG
               
               
                  –10 969,94
               
               
                  –10 969,94
               
               
                  0,00
               
            
                  CY
               
               
                  Direct Payments
               
               
                  2005
               
               
                  Law quality and incorrect timing of on-the-spot checks, deficiencies in GAEC criteria controls Weak general control environment
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  – 756 946,49
               
               
                  0,00
               
               
                  – 756 946,49
               
            
                  Total CY
               
               
                  – 756 946,49
               
               
                  0,00
               
               
                  – 756 946,49
               
            
                  DE
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Wrong application of reductions and exclusions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –6 712 699,14
               
               
                  0,00
               
               
                  –6 712 699,14
               
            
                  DE
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –37 390,29
               
               
                  –37 390,29
               
               
                  0,00
               
            
                  Total DE
               
               
                  –6 750 089,43
               
               
                  –37 390,29
               
               
                  –6 712 699,14
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Insufficient quantity and quality of key and ancillary controls
               
               
                  flat-rate
               
               
                  5,00
               
               
                  DKK
               
               
                  –10 302 438,99
               
               
                  0,00
               
               
                  –10 302 438,99
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Insufficient quantity and quality of key and ancillary controls
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  – 495 596,61
               
               
                  0,00
               
               
                  – 495 596,61
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Compensation following adjustments made by the MS in annual declarations
               
               
                   
               
               
                   
               
               
                  DKK
               
               
                  16 823,86
               
               
                  0,00
               
               
                  16 823,86
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Insufficient quantity and quality of key and ancillary controls
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 912 878,81
               
               
                  0,00
               
               
                  –2 912 878,81
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2003
               
               
                  Insufficient quantity of on-the-spot checks
               
               
                  flat-rate
               
               
                  2,00
               
               
                  DKK
               
               
                  –8 883 403,83
               
               
                  0,00
               
               
                  –8 883 403,83
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Insufficient quantity of on-the-spot checks
               
               
                  flat-rate
               
               
                  2,00
               
               
                  DKK
               
               
                  –40 706,28
               
               
                  0,00
               
               
                  –40 706,28
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Non-respect of definition of suckler cow
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 229 600,00
               
               
                  0,00
               
               
                  – 229 600,00
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Insufficient quantity of on-the-spot checks
               
               
                  flat-rate
               
               
                  2,00
               
               
                  DKK
               
               
                  –7 410,47
               
               
                  0,00
               
               
                  –7 410,47
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Compensation following adjustments made by the MS in annual declarations
               
               
                   
               
               
                   
               
               
                  EUR
               
               
                  1 363,55
               
               
                  0,00
               
               
                  1 363,55
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Non-respect of definition of suckler cow
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 164 800,00
               
               
                  0,00
               
               
                  – 164 800,00
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Compensation following adjustments made by the MS in annual declarations
               
               
                   
               
               
                   
               
               
                  EUR
               
               
                  2 519,93
               
               
                  0,00
               
               
                  2 519,93
               
            
                  DK
               
               
                  Meat Premiums — Bovines
               
               
                  2006
               
               
                  Compensation following adjustments made by the MS in annual declarations
               
               
                   
               
               
                   
               
               
                  DKK
               
               
                  9 238,20
               
               
                  0,00
               
               
                  9 238,20
               
            
                  Total DK (EUR)
               
               
                  –3 303 395,33
               
               
                  0,00
               
               
                  –3 303 395,33
               
            
                  Total DK (DKK)
               
               
                  –19 703 494,12
               
               
                  0,00
               
               
                  –19 703 494,12
               
            
                  EE
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –30 242,24
               
               
                  –30 242,24
               
               
                  0,00
               
            
                  Total EE
               
               
                  –30 242,24
               
               
                  –30 242,24
               
               
                  0,00
               
            
                  ES
               
               
                  Clearance of accounts
               
               
                  2004
               
               
                  Unrecoverable debt
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –12 466,39
               
               
                  0,00
               
               
                  –12 466,39
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Lack of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  –2 226 313,51
               
               
                  0,00
               
               
                  –2 226 313,51
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Lack of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  –18 615,65
               
               
                  0,00
               
               
                  –18 615,65
               
            
                  ES
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 919 231,56
               
               
                  –4 103 814,39
               
               
                  184 582,83
               
            
                  ES
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Ineligible expenditure, milk levy and failure to repay amounts due to cross-compliance
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  8 318,45
               
               
                  8 318,45
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 823 800,98
               
               
                  – 823 800,98
               
               
                  0,00
               
            
                  ES
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2004
               
               
                  Ineligible cost of environmental management of packaging
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 929 919,02
               
               
                  0,00
               
               
                  –3 929 919,02
               
            
                  ES
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2005
               
               
                  Ineligible cost of environmental management of packaging
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 719 270,21
               
               
                  0,00
               
               
                  –14 719 270,21
               
            
                  ES
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2006
               
               
                  Ineligible cost of environmental management of packaging
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –17 337 716,29
               
               
                  0,00
               
               
                  –17 337 716,29
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2003
               
               
                  Ineligible cost of environmental management of packaging
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 243 226,69
               
               
                  0,00
               
               
                  –1 243 226,69
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2003
               
               
                  Weaknesses in the key control (insufficient checks on double funding)
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 130 607,74
               
               
                  0,00
               
               
                  –2 130 607,74
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2004
               
               
                  Ineligible cost of environmental management of packaging
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 096 997,97
               
               
                  0,00
               
               
                  –1 096 997,97
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2004
               
               
                  Weaknesses in the key control (insufficient checks on double funding)
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 496 111,63
               
               
                  0,00
               
               
                  –2 496 111,63
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2005
               
               
                  Weaknesses in the key control (insufficient checks on double funding)
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 359 546,06
               
               
                  0,00
               
               
                  –2 359 546,06
               
            
                  ES
               
               
                  Fruit and Vegetables — Producer Groups
               
               
                  2006
               
               
                  Weaknesses in the key control (insufficient checks on double funding)
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 148 564,48
               
               
                  0,00
               
               
                  –2 148 564,48
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  1997
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  112 677,49
               
               
                  0,00
               
               
                  112 677,49
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  1998
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  290 132,36
               
               
                  0,00
               
               
                  290 132,36
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  1999
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  220,24
               
               
                  0,00
               
               
                  220,24
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  1999
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  3 135 672,08
               
               
                  0,00
               
               
                  3 135 672,08
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  2000
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  1 417 423,82
               
               
                  0,00
               
               
                  1 417 423,82
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  2001
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  331 466,05
               
               
                  0,00
               
               
                  331 466,05
               
            
                  ES
               
               
                  Hemp — production aid
               
               
                  2002
               
               
                  Reimbursement following judgment of Court of Justice in the case T-259/05
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  –1 014,83
               
               
                  0,00
               
               
                  –1 014,83
               
            
                  Total ES
               
               
                  –49 167 492,52
               
               
                  –4 919 296,92
               
               
                  –44 248 195,60
               
            
                  FI
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 432,42
               
               
                  –2 432,42
               
               
                  0,00
               
            
                  Total FI
               
               
                  –2 432,42
               
               
                  –2 432,42
               
               
                  0,00
               
            
                  FR
               
               
                  Clearance of accounts
               
               
                  2002
               
               
                  Debts management: non-recovery of debts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 256 801,47
               
               
                  0,00
               
               
                  – 256 801,47
               
            
                  FR
               
               
                  Clearance of accounts
               
               
                  2002
               
               
                  Overshooting of ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 464 310,98
               
               
                  0,00
               
               
                  – 464 310,98
               
            
                  FR
               
               
                  Clearance of accounts
               
               
                  2004
               
               
                  Most likely error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 178 075,49
               
               
                  0,00
               
               
                  – 178 075,49
               
            
                  FR
               
               
                  Clearance of accounts
               
               
                  2005
               
               
                  Debts management: non-recovery of debts
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –66 012,51
               
               
                  0,00
               
               
                  –66 012,51
               
            
                  FR
               
               
                  Clearance of accounts
               
               
                  2005
               
               
                  Systematic error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –62 342,03
               
               
                  0,00
               
               
                  –62 342,03
               
            
                  FR
               
               
                  Dried Fodder
               
               
                  2005
               
               
                  Insufficient quantity of samples taken and low quality of their examination
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  – 680 596,08
               
               
                  0,00
               
               
                  – 680 596,08
               
            
                  FR
               
               
                  Dried Fodder
               
               
                  2006
               
               
                  Insufficient quantity of samples taken and low quality of their examination
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –1 514 646,79
               
               
                  0,00
               
               
                  –1 514 646,79
               
            
                  FR
               
               
                  Dried Fodder
               
               
                  2007
               
               
                  Insufficient quantity of samples taken and low quality of their examination
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  – 849 968,48
               
               
                  0,00
               
               
                  – 849 968,48
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2006
               
               
                  Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 205 654,66
               
               
                  0,00
               
               
                  – 205 654,66
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 402 146,53
               
               
                  0,00
               
               
                  –4 402 146,53
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 250 805,13
               
               
                  0,00
               
               
                  –2 250 805,13
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2003
               
               
                  Weaknes on the application of sanctions at national level
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 175 736,00
               
               
                  0,00
               
               
                  –2 175 736,00
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Weaknes on the application of sanctions at national level
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 586 850,00
               
               
                  0,00
               
               
                  –1 586 850,00
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Very weak control environment and absence of the suckler cow status of the herd
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  –1 825 745,07
               
               
                  0,00
               
               
                  –1 825 745,07
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Very weak control environment
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  – 161 858,24
               
               
                  0,00
               
               
                  – 161 858,24
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Very weak control environment and absence of the suckler cow status of the herd
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  –1 835 682,64
               
               
                  0,00
               
               
                  –1 835 682,64
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Very weak control environment
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  – 171 143,00
               
               
                  0,00
               
               
                  – 171 143,00
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2006
               
               
                  Very weak control environment
               
               
                  flat-rate
               
               
                  25,00
               
               
                  EUR
               
               
                  –8 361,56
               
               
                  0,00
               
               
                  –8 361,56
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2006
               
               
                  Very weak control environment
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –86 986,20
               
               
                  0,00
               
               
                  –86 986,20
               
            
                  FR
               
               
                  Meat Premiums — Bovines
               
               
                  2006
               
               
                  Very weak control environment
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  – 722 979,52
               
               
                  0,00
               
               
                  – 722 979,52
               
            
                  Total FR
               
               
                  –19 506 702,38
               
               
                  0,00
               
               
                  –19 506 702,38
               
            
                  GB
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Incorrect application of reductions and exclusions
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –8 122,33
               
               
                  0,00
               
               
                  –8 122,33
               
            
                  GB
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Incorrect application of reductions and exclusions
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –9 623,98
               
               
                  0,00
               
               
                  –9 623,98
               
            
                  GB
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 180 950,72
               
               
                  –14 311 495,63
               
               
                  130 544,91
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 262 732,55
               
               
                  – 262 732,55
               
               
                  0,00
               
            
                  GB
               
               
                  Rural Development EAGGF Axis 2
               
               
                  2005
               
               
                  Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database
               
               
                  flat-rate
               
               
                  5,00
               
               
                  GBP
               
               
                  –36 364,00
               
               
                  0,00
               
               
                  –36 364,00
               
            
                  GB
               
               
                  Rural Development EAGGF Axis 2
               
               
                  2006
               
               
                  Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database
               
               
                  flat-rate
               
               
                  5,00
               
               
                  GBP
               
               
                  –3 254 010,00
               
               
                  0,00
               
               
                  –3 254 010,00
               
            
                  Total GB (GBP)
               
               
                  –3 308 120,31
               
               
                  0,00
               
               
                  –3 308 120,31
               
            
                  Total GB (EUR)
               
               
                  –14 443 683,27
               
               
                  –14 574 228,18
               
               
                  130 544,91
               
            
                  GR
               
               
                  Food Aid within the Community
               
               
                  2005
               
               
                  Ineligible costs resulting from late withdrawals and late distribution
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 310 306,02
               
               
                  0,00
               
               
                  –1 310 306,02
               
            
                  GR
               
               
                  Food Aid within the Community
               
               
                  2006
               
               
                  Ineligible costs resulting from late withdrawals and late distribution
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –6 799 511,68
               
               
                  0,00
               
               
                  –6 799 511,68
               
            
                  GR
               
               
                  Food Aid within the Community
               
               
                  2007
               
               
                  Ineligible costs of storage resulting from late withdrawals
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 220 830,34
               
               
                  0,00
               
               
                  – 220 830,34
               
            
                  GR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2005
               
               
                  Value of Marketed Production (VMP), used for calculating Community aid, wrongly established
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –38 933,40
               
               
                  0,00
               
               
                  –38 933,40
               
            
                  GR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2006
               
               
                  Value of Marketed Production (VMP), used for calculating Community aid, wrongly established
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 127 757,63
               
               
                  0,00
               
               
                  – 127 757,63
               
            
                  GR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Value of Marketed Production (VMP), used for calculating Community aid, wrongly established
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 148 714,80
               
               
                  0,00
               
               
                  – 148 714,80
               
            
                  GR
               
               
                  Cotton
               
               
                  2004
               
               
                  Weak control system. Deficiencies in the control of area and environmental measures
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –12 022,67
               
               
                  0,00
               
               
                  –12 022,67
               
            
                  GR
               
               
                  Cotton
               
               
                  2004
               
               
                  Overshooting the production quantities permitted by the Regulations
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –37 392,00
               
               
                  0,00
               
               
                  –37 392,00
               
            
                  GR
               
               
                  Cotton
               
               
                  2005
               
               
                  Weak control system. Deficiencies in the control of area and environmental measures
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –34 573 887,48
               
               
                  0,00
               
               
                  –34 573 887,48
               
            
                  GR
               
               
                  Cotton
               
               
                  2005
               
               
                  Overshooting the production quantities permitted by the Regulations
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 284 276,00
               
               
                  0,00
               
               
                  –1 284 276,00
               
            
                  GR
               
               
                  Cotton
               
               
                  2006
               
               
                  Weak control system. Deficiencies in the control of area and environmental measures
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –68 134 305,29
               
               
                  0,00
               
               
                  –68 134 305,29
               
            
                  GR
               
               
                  Cotton
               
               
                  2006
               
               
                  Weak control system. Deficiencies in the control of area and environmental measures
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 411 287,00
               
               
                  0,00
               
               
                  –1 411 287,00
               
            
                  GR
               
               
                  Olive Oil — Consumption Aid
               
               
                  1996
               
               
                  Reimbursement following judgment of Court of Justice in the case T-243/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  67 626,66
               
               
                  0,00
               
               
                  67 626,66
               
            
                  GR
               
               
                  Olive Oil — Consumption Aid
               
               
                  1997
               
               
                  Reimbursement following judgment of Court of Justice in the case T-243/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  116 091,92
               
               
                  0,00
               
               
                  116 091,92
               
            
                  GR
               
               
                  Olive Oil — Consumption Aid
               
               
                  1998
               
               
                  Reimbursement following judgment of Court of Justice in the case T-243/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  16 428,10
               
               
                  0,00
               
               
                  16 428,10
               
            
                  GR
               
               
                  RD Guarantee (area related measures)
               
               
                  2005
               
               
                  Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  –8 498 907,00
               
               
                  0,00
               
               
                  –8 498 907,00
               
            
                  GR
               
               
                  RD Guarantee (area related measures)
               
               
                  2006
               
               
                  Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  – 349 453,00
               
               
                  0,00
               
               
                  – 349 453,00
               
            
                  GR
               
               
                  RD Guarantee (area related measures)
               
               
                  2006
               
               
                  Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  –6 168 408,00
               
               
                  0,00
               
               
                  –6 168 408,00
               
            
                  GR
               
               
                  RD Guarantee new measures
               
               
                  2005
               
               
                  Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  – 690 219,00
               
               
                  0,00
               
               
                  – 690 219,00
               
            
                  GR
               
               
                  RD Guarantee new measures
               
               
                  2006
               
               
                  Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks
               
               
                  flat-rate
               
               
                  10,00
               
               
                  EUR
               
               
                  –2 816 729,00
               
               
                  0,00
               
               
                  –2 816 729,00
               
            
                  Total GR
               
               
                  – 132 422 793,63
               
               
                  0,00
               
               
                  – 132 422 793,63
               
            
                  HU
               
               
                  Rural Development Guarantee
               
               
                  2005
               
               
                  Reimbursement due to double correction (under Commission Decision 2009/721/EC and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001)
               
               
                  one-off
               
               
                   
               
               
                  HUF
               
               
                  42 638 662,00
               
               
                  0,00
               
               
                  42 638 662,00
               
            
                  Total HU
               
               
                  42 638 662,00
               
               
                  0,00
               
               
                  42 638 662,00
               
            
                  IE
               
               
                  Dairy premium
               
               
                  2005
               
               
                  Non-application of aid reductions towards farmers lodging their aid applications after deadline
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 367 181,29
               
               
                  0,00
               
               
                  – 367 181,29
               
            
                  IE
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 152 676,24
               
               
                  – 152 676,24
               
               
                  0,00
               
            
                  Total IE
               
               
                  – 519 857,53
               
               
                  – 152 676,24
               
               
                  – 367 181,29
               
            
                  IT
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Ineligible expenditure
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –9 345,00
               
               
                  –9 345,00
               
               
                  0,00
               
            
                  IT
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 877 812,65
               
               
                  –1 877 812,65
               
               
                  0,00
               
            
                  IT
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Ineligible expenditure
               
               
                   
               
               
                   
               
               
                  EUR
               
               
                  –18 750,00
               
               
                  0,00
               
               
                  –18 750,00
               
            
                  Total IT
               
               
                  –1 905 907,65
               
               
                  –1 887 157,65
               
               
                  –18 750,00
               
            
                  LU
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 273,90
               
               
                  –1 273,90
               
               
                  0,00
               
            
                  LU
               
               
                  Meat Premiums — Bovines
               
               
                  2001
               
               
                  Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –18 292,47
               
               
                  0,00
               
               
                  –18 292,47
               
            
                  LU
               
               
                  Meat Premiums — Bovines
               
               
                  2002
               
               
                  Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 973,52
               
               
                  0,00
               
               
                  –3 973,52
               
            
                  LU
               
               
                  Meat Premiums — Bovines
               
               
                  2003
               
               
                  Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 150 184,70
               
               
                  0,00
               
               
                  – 150 184,70
               
            
                  LU
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 190 950,23
               
               
                  0,00
               
               
                  – 190 950,23
               
            
                  Total LU
               
               
                  – 364 674,82
               
               
                  –1 273,90
               
               
                  – 363 400,92
               
            
                  NL
               
               
                  Clearance of accounts
               
               
                  2000-04
               
               
                  Tested population errors
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 481 542,94
               
               
                  0,00
               
               
                  – 481 542,94
               
            
                  NL
               
               
                  Clearance of accounts
               
               
                  2004
               
               
                  Tested population errors
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –46 697,81
               
               
                  0,00
               
               
                  –46 697,81
               
            
                  NL
               
               
                  Clearance of accounts
               
               
                  2005
               
               
                  Tested population errors
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 402 695,00
               
               
                  0,00
               
               
                  – 402 695,00
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2003
               
               
                  Insuficient number of sustitution checks performed
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –4 037 899,76
               
               
                  0,00
               
               
                  –4 037 899,76
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2003
               
               
                  Insuficient number of sustitution checks performed
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –4 083 396,09
               
               
                  0,00
               
               
                  –4 083 396,09
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2004
               
               
                  Insuficient number of sustitution checks performed
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –1 062 605,20
               
               
                  0,00
               
               
                  –1 062 605,20
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2004
               
               
                  Insuficient number of sustitution checks performed
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 193 119,34
               
               
                  0,00
               
               
                  –1 193 119,34
               
            
                  NL
               
               
                  Export Refunds
               
               
                  2005
               
               
                  Insuficient number of sustitution checks performed
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –31 195,10
               
               
                  0,00
               
               
                  –31 195,10
               
            
                  NL
               
               
                  Financial audit — Overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 914,70
               
               
                  0,00
               
               
                  – 914,70
               
            
                  NL
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Ineligible expenditure
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –91 807,12
               
               
                  –91 807,12
               
               
                  0,00
               
            
                  NL
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  Weaknesses in the management of the herd registers and of the supporting documents
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –3 214 925,84
               
               
                  0,00
               
               
                  –3 214 925,84
               
            
                  NL
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  Weaknesses in the management of the herd registers and of the supporting documents
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –3 559 908,74
               
               
                  0,00
               
               
                  –3 559 908,74
               
            
                  NL
               
               
                  Meat Premiums — Bovines
               
               
                  2006
               
               
                  Weaknesses in the management of the herd registers and of the supporting documents
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –19 171,10
               
               
                  0,00
               
               
                  –19 171,10
               
            
                  Total NL
               
               
                  –18 225 878,74
               
               
                  –91 807,12
               
               
                  –18 134 071,62
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2005
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  flat-rate
               
               
                  5,00
               
               
                  PLN
               
               
                  –1 408 667,08
               
               
                  0,00
               
               
                  –1 408 667,08
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  2,70
               
               
                  PLN
               
               
                  –18 510 167,85
               
               
                  0,00
               
               
                  –18 510 167,85
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  3,00
               
               
                  PLN
               
               
                  –87 534 475,32
               
               
                  0,00
               
               
                  –87 534 475,32
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  flat-rate
               
               
                  5,00
               
               
                  PLN
               
               
                  –80 963 313,58
               
               
                  0,00
               
               
                  –80 963 313,58
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  2,20
               
               
                  PLN
               
               
                  –12 919 019,99
               
               
                  0,00
               
               
                  –12 919 019,99
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  2,50
               
               
                  EUR
               
               
                  –23 256 069,07
               
               
                  0,00
               
               
                  –23 256 069,07
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  2,70
               
               
                  PLN
               
               
                  –24 369,25
               
               
                  0,00
               
               
                  –24 369,25
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  one-off
               
               
                  3,00
               
               
                  EUR
               
               
                  –34 508,87
               
               
                  0,00
               
               
                  –34 508,87
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 293 418,87
               
               
                  0,00
               
               
                  –2 293 418,87
               
            
                  PL
               
               
                  Direct Payments
               
               
                  2007
               
               
                  Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance
               
               
                  flat-rate
               
               
                  5,00
               
               
                  PLN
               
               
                  –78 434 429,08
               
               
                  0,00
               
               
                  –78 434 429,08
               
            
                  PL
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  –1 894 213,61
               
               
                  1 894 213,61
               
            
                  Total PL (PLN)
               
               
                  – 279 794 442,15
               
               
                  0,00
               
               
                  – 279 794 442,15
               
            
                  Total PL (EUR)
               
               
                  –25 583 996,81
               
               
                  –1 894 213,61
               
               
                  –23 689 783,20
               
            
                  SE
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Insufficient quantity and quality of key and ancillary controls
               
               
                  flat-rate
               
               
                  5,00
               
               
                  SEK
               
               
                  –9 218 825,98
               
               
                  0,00
               
               
                  –9 218 825,98
               
            
                  SE
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Insufficient quantity and quality of key and ancillary controls
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 137 710,17
               
               
                  0,00
               
               
                  –2 137 710,17
               
            
                  SE
               
               
                  Financial audit — payment deadlines
               
               
                  2008
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –35 584,38
               
               
                  –35 584,38
               
               
                  0,00
               
            
                  SE
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –44,84
               
               
                  –44,84
               
               
                  0,00
               
            
                  Total SE (SEK)
               
               
                  –9 218 825,98
               
               
                  0,00
               
               
                  –9 218 825,98
               
            
                  Total SE (EUR)
               
               
                  –2 173 339,39
               
               
                  –35 629,22
               
               
                  –2 137 710,17
               
            
         
      
         BUDGET ITEM 6500
         
      
      
                  MS
               
               
                  Programme
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  SK
               
               
                  RD Guarantee (programme 2004 SK 06 GDO 001)
               
               
                  2005
               
               
                  Incorrect control procedure resulting in insufficient controls within chosen samples
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –1 249 561,00
               
               
                  0,00
               
               
                  –1 249 561,00
               
            
                  SK
               
               
                  RD Guarantee (programme 2004 SK 06 GDO 001)
               
               
                  2006
               
               
                  Incorrect control procedure resulting in insufficient controls within chosen samples
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  –1 784 419,00
               
               
                  0,00
               
               
                  –1 784 419,00
               
            
                  SK
               
               
                  RD Guarantee (programme 2004 SK 06 GDO 001)
               
               
                  2007
               
               
                  Incorrect control procedure resulting in insufficient controls within chosen samples
               
               
                  flat-rate
               
               
                  2,00
               
               
                  EUR
               
               
                  – 933,00
               
               
                  0,00
               
               
                  – 933,00
               
            
                  Total SK
               
               
                  –3 034 913,00
               
               
                  0,00
               
               
                  –3 034 913,00
               
            
         
      
         BUDGET ITEM 6711
         
      
      
                  MS
               
               
                  Programme
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  GB
               
               
                  Rural Development Programme 2007UK06RPO001
               
               
                  2007
               
               
                  Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database
               
               
                  flat-rate
               
               
                  5,00
               
               
                  EUR
               
               
                  –39 244,00
               
               
                  0,00
               
               
                  –39 244,00
               
            
                  Total GB
               
               
                  –39 244,00
               
               
                  0,00
               
               
                  –39 244,00
               
            
         
      
         BUDGET ITEM 05 07 01 07
      
      
                  MS
               
               
                  Programme
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  HU
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Ineligible expenditure
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 622,81
               
               
                  –5 622,81
               
               
                  0,00
               
            
                  HU
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  21 511,01
               
               
                  –5 432,55
               
               
                  26 943,56
               
            
                  Total HU (EUR)
               
               
                  15 888,20
               
               
                  –11 055,36
               
               
                  26 943,56
               
            
                  PT
               
               
                  Direct Payments
               
               
                  2004
               
               
                  Reimbursement following judgment of Court of Justice in the case T-50/07
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  1 983 698,00
               
               
                  0,00
               
               
                  1 983 698,00
               
            
                  PT
               
               
                  Flax — Production Aid
               
               
                  2001
               
               
                  Reimbursement following judgment of Court of Justice in the case T-183/06
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  3 135 348,71
               
               
                   
               
               
                  3 135 348,71
               
            
                  Total PT
               
               
                  
                     5 119 046,71
                  
               
               
                  0,00
               
               
                  5 119 046,71