CELEX: 32016D2018
Language: en
Date: 2016-11-15 00:00:00
Title: Commission Implementing Decision (EU) 2016/2018 of 15 November 2016 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2016) 7232)

18.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 312/26
            
         COMMISSION IMPLEMENTING DECISION (EU) 2016/2018
   of 15 November 2016
   excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   
      
         (notified under document C(2016) 7232)
      
   
   (Only the Bulgarian, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Latvian, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish texts are authentic)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
   After consulting the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3).
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2016,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 15 November 2016.
      
         
            For the Commission
         
         Phil HOGAN
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 347, 20.12.2013, p. 549.
   
      (2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).
   
      (3)  Ares(2016)6109155, 25.10.2016.
   
      ANNEX
      
         Decision: 52
      
      
         Budget Item: 05040501
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LV
                  
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  212 566,45 
               
               
                  0,00
               
               
                  212 566,45 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  92 731,87 
               
               
                  0,00
               
               
                  92 731,87 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 146,35 
               
               
                  0,00
               
               
                  – 1 146,35 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 249,48
               
               
                  0,00
               
               
                  – 249,48
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 425,78
               
               
                  0,00
               
               
                  – 425,78
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 106,22
               
               
                  0,00
               
               
                  – 106,22
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 183,03
               
               
                  0,00
               
               
                  – 183,03
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LV:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     303 187,46 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     303 187,46 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     303 187,46 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     303 187,46 
                  
               
            
         Budget Item: 05070107
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Entitlements
               
               
                  2008
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  9 935 755,68 
               
               
                  4 967 877,84 
               
               
                  4 967 877,84 
               
            
                   
               
               
                  Entitlements
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  9 739 243,02 
               
               
                  0,00
               
               
                  9 739 243,02 
               
            
                   
               
               
                  Entitlements
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  9 691 976,36 
               
               
                  0,00
               
               
                  9 691 976,36 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     29 366 975,06 
                  
               
               
                  
                     4 967 877,84 
                  
               
               
                  
                     24 399 097,22 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LV
                  
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  254 163,51 
               
               
                  0,00
               
               
                  254 163,51 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  181 777,79 
               
               
                  0,00
               
               
                  181 777,79 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  179,81
               
               
                  0,00
               
               
                  179,81
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  100,05
               
               
                  0,00
               
               
                  100,05
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14,86
               
               
                  0,00
               
               
                  – 14,86
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Reimbursement following judgment in case T-661/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  0,19
               
               
                  0,00
               
               
                  0,19
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LV:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     436 206,49 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     436 206,49 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     29 803 181,55 
                  
               
               
                  
                     4 967 877,84 
                  
               
               
                  
                     24 835 303,71 
                  
               
            
         Budget Item: 6701
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     AT
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Assets located outside the POs premises or holdings
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 909 582,50 
               
               
                  0,00
               
               
                  – 1 909 582,50 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Assets located outside the POs premises or holdings
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 864 938,19 
               
               
                  0,00
               
               
                  – 1 864 938,19 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible staff costs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 39 738,41 
               
               
                  0,00
               
               
                  – 39 738,41 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible staff costs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 41 174,87 
               
               
                  0,00
               
               
                  – 41 174,87 
               
            
                   
               
               
                  Irregularities
               
               
                  2012
               
               
                  Non-accrued/reported interest and delays in the recovery procedure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 231,03 
               
               
                  0,00
               
               
                  – 24 231,03 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Unduly recognised POs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 498 721,65 
               
               
                  0,00
               
               
                  – 498 721,65 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Unduly recognised POs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 899 392,44 
               
               
                  0,00
               
               
                  – 899 392,44 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  Unduly recognised POs
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 915 136,70 
               
               
                  0,00
               
               
                  – 915 136,70 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Weaknesses in key control FY2012-3
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 559 871,49 
               
               
                  – 244 804,26 
               
               
                  – 315 067,23 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Weaknesses in key control FY2012-3
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 776 598,77 
               
               
                  – 280 550,55 
               
               
                  – 496 048,22 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  Weakness in key controls FY 2014 only
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 882 206,97 
               
               
                  0,00
               
               
                  – 882 206,97 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 8 411 593,02 
                  
               
               
                  
                     – 525 354,81 
                  
               
               
                  
                     – 7 886 238,21 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BE
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Application of tolerances and leniency of the sanctioning system — CY 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 43 418,70 
               
               
                  – 86,84
               
               
                  – 43 331,86 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Application of tolerances and leniency of the sanctioning system — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 87 826,17 
               
               
                  – 175,65
               
               
                  – 87 650,52 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Application of tolerances and leniency of the sanctioning system — CY 2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 37 343,34 
               
               
                  – 74,68
               
               
                  – 37 268,66 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 598 444,65 
               
               
                  – 256,81
               
               
                  – 598 187,84 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 193,80
               
               
                  0,00
               
               
                  – 193,80
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 582 487,99 
               
               
                  0,00
               
               
                  – 582 487,99 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 569 653,02 
               
               
                  0,00
               
               
                  – 569 653,02 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 919 367,67 
                  
               
               
                  
                     – 593,98
                  
               
               
                  
                     – 1 918 773,69 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 121,69 
               
               
                  0,00
               
               
                  – 6 121,69 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 397,36 
               
               
                  0,00
               
               
                  – 2 397,36 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2015
               
               
                  Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 65 880,00 
               
               
                  0,00
               
               
                  – 65 880,00 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2016
               
               
                  Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 72 630,00 
               
               
                  0,00
               
               
                  – 72 630,00 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 147 029,05 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 147 029,05 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DK
                  
               
               
                  Certification
               
               
                  2015
               
               
                  Errors detected in the re-performance of OTSC in the EAGF IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 163,98 
               
               
                  0,00
               
               
                  – 3 163,98 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Lack of appropriate reaction by DAFA in relation to the company evading the controls
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 182 151,60 
               
               
                  0,00
               
               
                  – 182 151,60 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 185 315,58 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 185 315,58 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Recoveries
               
               
                  2008
               
               
                  Amounts not traced back in the authorities' declaration of payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 57 499,79 
               
               
                  0,00
               
               
                  – 57 499,79 
               
            
                   
               
               
                  Recoveries
               
               
                  2009
               
               
                  Amounts not traced back in the authorities' declaration of payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 57 499,79 
               
               
                  0,00
               
               
                  – 57 499,79 
               
            
                   
               
               
                  Recoveries
               
               
                  2010
               
               
                  Amounts not traced back in the authorities' declaration of payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 452 132,84 
               
               
                  0,00
               
               
                  – 452 132,84 
               
            
                   
               
               
                  Recoveries
               
               
                  2011
               
               
                  Amounts not traced back in the authorities' declaration of payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  8 118,38 
               
               
                  0,00
               
               
                  8 118,38 
               
            
                   
               
               
                  Recoveries
               
               
                  2012
               
               
                  Amounts not traced back in the authorities' declaration of payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  0,01
               
               
                  0,00
               
               
                  0,01
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 552 942,45 
               
               
                  – 821,75
               
               
                  – 4 552 120,70 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 537,30 
               
               
                  0,00
               
               
                  – 1 537,30 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 172,88 
               
               
                  – 0,06
               
               
                  – 3 172,82 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 507 539,72 
               
               
                  – 84 158,35 
               
               
                  – 4 423 381,37 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Environmental Management of Packaging (EMP)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 10 582,61 
               
               
                  – 10 396,61 
               
               
                  – 186,00
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Environmental Management of Packaging (EMP)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 850 590,17 
               
               
                  – 813 343,56 
               
               
                  – 37 246,61 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Environmental Management of Packaging (EMP)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 9 872,42 
               
               
                  – 8 618,07 
               
               
                  – 1 254,35 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Environmental Management of Packaging (EMP)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 382,39 
               
               
                  – 2 266,08 
               
               
                  – 116,31
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Environmental Management of Packaging (EMP)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 343,30
               
               
                  0,00
               
               
                  – 343,30
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Extrapolated error for EAGF non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 830,81
               
               
                  0,00
               
               
                  – 830,81
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 688 407,59 
               
               
                  – 30 146,05 
               
               
                  – 658 261,54 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Known error identified in the EAGF IACS population. SPS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 353 214,35 
               
               
                  – 1 807,35 
               
               
                  – 351 407,00 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Non-eligible sugar restructuring aid
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 361 413,12 
               
               
                  – 5 268,22 
               
               
                  – 1 356 144,90 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2009
               
               
                  Undue aid payments for leasing arrangements
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 13 336,00 
               
               
                  – 3 289,74 
               
               
                  – 10 046,26 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Weaknesses in eligibility of expenditure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 29 641,68 
               
               
                  – 1 870,43 
               
               
                  – 27 771,25 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Weaknesses in eligibility of expenditure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 92 471,27 
               
               
                  – 558,53
               
               
                  – 91 912,74 
               
            
                   
               
               
                  _Recoveries
               
               
                  2008
               
               
                  Weaknesses in managing irregularities
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 90 579,48 
               
               
                  0,00
               
               
                  – 90 579,48 
               
            
                   
               
               
                  _Recoveries
               
               
                  2009
               
               
                  Weaknesses in managing irregularities
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 91 063,44 
               
               
                  0,00
               
               
                  – 91 063,44 
               
            
                   
               
               
                  _Recoveries
               
               
                  2010
               
               
                  Weaknesses in managing irregularities
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 412 867,62 
               
               
                  0,00
               
               
                  – 412 867,62 
               
            
                   
               
               
                  _Recoveries
               
               
                  2011
               
               
                  Weaknesses in managing irregularities
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 59 631,00 
               
               
                  0,00
               
               
                  – 59 631,00 
               
            
                   
               
               
                  _Recoveries
               
               
                  2012
               
               
                  Weaknesses in managing irregularities
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 16 835,39 
               
               
                  0,00
               
               
                  – 16 835,39 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2009
               
               
                  Weaknesses in the control system for the recognition of producer organisations
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 280 031,76 
               
               
                  – 1 691,39 
               
               
                  – 278 340,37 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2009
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 57 063,20 
               
               
                  – 29 708,57 
               
               
                  – 27 354,63 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2010
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 300 020,04 
               
               
                  – 273 601,71 
               
               
                  – 26 418,33 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 205 226,38 
               
               
                  – 205 226,38 
               
               
                  0,00
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 193 521,83 
               
               
                  0,00
               
               
                  – 193 521,83 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 245 200,53 
               
               
                  0,00
               
               
                  – 245 200,53 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 323 602,75 
               
               
                  0,00
               
               
                  – 323 602,75 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2009
               
               
                  Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 652 299,20 
               
               
                  – 180 687,65 
               
               
                  – 471 611,55 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2010
               
               
                  Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 718 821,45 
               
               
                  – 88 990,15 
               
               
                  – 629 831,30 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2011
               
               
                  Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 771 482,90 
               
               
                  – 93 881,68 
               
               
                  – 677 601,22 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2012
               
               
                  Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14 516,85 
               
               
                  0,00
               
               
                  – 14 516,85 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2008
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 668 667,53 
               
               
                  – 588 156,44 
               
               
                  – 80 511,09 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2009
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 680 158,12 
               
               
                  – 237 238,19 
               
               
                  – 442 919,93 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2010
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 736 610,85 
               
               
                  – 91 366,47 
               
               
                  – 645 244,38 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2011
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 718 697,92 
               
               
                  – 127 039,32 
               
               
                  – 591 658,60 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2012
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 706 338,24 
               
               
                  – 26 251,74 
               
               
                  – 680 086,50 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2013
               
               
                  Weaknesses in the management of the risk of double funding
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 599 782,11 
               
               
                  – 23 254,76 
               
               
                  – 576 527,35 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 21 580 310,68 
                  
               
               
                  
                     – 2 929 639,25 
                  
               
               
                  
                     – 18 650 671,43 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n°DAJ2/DPO8492
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 26 750 942,00 
               
               
                  0,00
               
               
                  – 26 750 942,00 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n°GXHP200700062
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 920,03 
               
               
                  0,00
               
               
                  – 2 920,03 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n° LAIT 02836/TR410759
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 144 027,14 
               
               
                  0,00
               
               
                  – 144 027,14 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n°OINP201180010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 38 302,46 
               
               
                  0,00
               
               
                  – 38 302,46 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n°TR2001008
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 50 253,13 
               
               
                  0,00
               
               
                  – 50 253,13 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Case n°TR451024
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 960 918,36 
               
               
                  0,00
               
               
                  – 2 960 918,36 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Cases escaping the application of the 50/50 rule due to their late evaluation
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 569,59 
               
               
                  0,00
               
               
                  – 9 569,59 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 rule
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 884,99 
               
               
                  0,00
               
               
                  – 7 884,99 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  interests not reported in the Annex III table, escaping the application of the 50/50 rule
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 171 977,50 
               
               
                  0,00
               
               
                  – 4 171 977,50 
               
            
                   
               
               
                  Irregularities
               
               
                  2015
               
               
                  Non respect of diligence pursuing to article 32(5) R. 1290/2005
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 402 884,37 
               
               
                  0,00
               
               
                  – 1 402 884,37 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  pre-debts not converted into debts within 1 year after the PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 10 853 421,42 
               
               
                  0,00
               
               
                  – 10 853 421,42 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Unvalued debts, escaping the application of the 50/50 rule
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 653,47 
               
               
                  0,00
               
               
                  – 6 653,47 
               
            
                   
               
               
                  Promotion Measures
               
               
                  2010
               
               
                  weakness in the control of the selection of the implementing body (competitive procedure not adequate)
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 205 820,79 
               
               
                  0,00
               
               
                  – 205 820,79 
               
            
                   
               
               
                  Promotion Measures
               
               
                  2011
               
               
                  weakness in the control of the selection of the implementing body (competitive procedure not adequate)
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 239 784,46 
               
               
                  0,00
               
               
                  – 239 784,46 
               
            
                   
               
               
                  Promotion Measures
               
               
                  2012
               
               
                  weakness in the control of the selection of the implementing body (competitive procedure not adequate)
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 219 122,42 
               
               
                  0,00
               
               
                  – 219 122,42 
               
            
                   
               
               
                  Promotion Measures
               
               
                  2013
               
               
                  weakness in the control of the selection of the implementing body (competitive procedure not adequate)
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 40 407,41 
               
               
                  0,00
               
               
                  – 40 407,41 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 47 104 889,54 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 47 104 889,54 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Certification
               
               
                  2012
               
               
                  Adjustments regarding the reimbursements to the Paying Agency
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 10 766,00 
               
               
                  – 236,42
               
               
                  – 10 529,58 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 819 832,00 
               
               
                  0,00
               
               
                  – 819 832,00 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 830 598,00 
                  
               
               
                  
                     – 236,42
                  
               
               
                  
                     – 830 361,58 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     HU
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 345 104,16 
               
               
                  0,00
               
               
                  – 345 104,16 
               
            
                   
               
               
                  Wine — Investment
               
               
                  2013
               
               
                  Deficiency of control on the eligibility criteria of the investment
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 141 511,53 
               
               
                  0,00
               
               
                  – 141 511,53 
               
            
                   
               
               
                  Wine — Investment
               
               
                  2014
               
               
                  Deficiency of control on the eligibility criteria of the investment
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 132 732,62 
               
               
                  0,00
               
               
                  – 132 732,62 
               
            
                   
               
               
                  Wine — Investment
               
               
                  2015
               
               
                  Deficiency of control on the eligibility criteria of the investment
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 65 771,82 
               
               
                  0,00
               
               
                  – 65 771,82 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  lack of retroactive procedure 2008 — 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 27 454 967,41 
               
               
                  0,00
               
               
                  – 27 454 967,41 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  lack of retroactive procedure 2008 — 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 205 419,21 
               
               
                  0,00
               
               
                  – 1 205 419,21 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 85 272,17 
               
               
                  0,00
               
               
                  – 85 272,17 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 840,41 
               
               
                  0,00
               
               
                  – 47 840,41 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Parcel identification for claim years 2011 and 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 473,33 
               
               
                  0,00
               
               
                  – 7 473,33 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Parcel identification for claim years 2011 and 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 473,32 
               
               
                  0,00
               
               
                  – 7 473,32 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Deficiencies in risk analysis, claim years 2011, 2012 and 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 038 944,95 
               
               
                  0,00
               
               
                  – 7 038 944,95 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Deficiencies in risk analysis, claim years 2011, 2012 and 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 371 318,84 
               
               
                  0,00
               
               
                  – 3 371 318,84 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Deficiencies in risk analysis, claim years 2011, 2012 and 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 348 980,52 
               
               
                  0,00
               
               
                  – 1 348 980,52 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Deficiencies in risk analysis, claim years 2012 and 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 038 944,95 
               
               
                  0,00
               
               
                  – 7 038 944,95 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Deficiencies in risk analysis, claim years 2012 and 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 10 410 263,79 
               
               
                  0,00
               
               
                  – 10 410 263,79 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 58 702 019,03 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 58 702 019,03 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Certification
               
               
                  2013
               
               
                  20 % recovery costs discounted too late
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 65 518,44 
               
               
                  0,00
               
               
                  – 65 518,44 
               
            
                   
               
               
                  School Fruit Scheme
               
               
                  2012
               
               
                  Absence of checks in communication costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 54 596,43 
               
               
                  0,00
               
               
                  – 54 596,43 
               
            
                   
               
               
                  School Fruit Scheme
               
               
                  2013
               
               
                  Absence of checks in communication costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 43 039,98 
               
               
                  0,00
               
               
                  – 43 039,98 
               
            
                   
               
               
                  School Fruit Scheme
               
               
                  2014
               
               
                  Absence of checks in communication costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 56 718,12 
               
               
                  0,00
               
               
                  – 56 718,12 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2012
               
               
                  Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 851,44
               
               
                  0,00
               
               
                  – 851,44
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2013
               
               
                  Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 354 700,47 
               
               
                  0,00
               
               
                  – 354 700,47 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2014
               
               
                  Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 360 360,05 
               
               
                  0,00
               
               
                  – 360 360,05 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Incorrect application of reductions
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 558,38 
               
               
                  0,00
               
               
                  – 6 558,38 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Incorrect calculation of reductions
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 334,77
               
               
                  0,00
               
               
                  – 334,77
               
            
                   
               
               
                  School Fruit Scheme
               
               
                  2012
               
               
                  Non compliance with public procurement provisions
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 4 170 834,38 
               
               
                  0,00
               
               
                  – 4 170 834,38 
               
            
                   
               
               
                  School Fruit Scheme
               
               
                  2013
               
               
                  Non compliance with public procurement provisions
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 4 779 213,02 
               
               
                  0,00
               
               
                  – 4 779 213,02 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Payment of ineligible animals
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 935,59
               
               
                  0,00
               
               
                  – 935,59
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Payment of ineligible animals
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 139,51 
               
               
                  0,00
               
               
                  – 1 139,51 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  problem to respect aids payment within five working days
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 37 986,20 
               
               
                  0,00
               
               
                  – 37 986,20 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2012
               
               
                  Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 035 878,67 
               
               
                  – 6 474,85 
               
               
                  – 2 029 403,82 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 366 823,40 
               
               
                  – 29,48
               
               
                  – 366 793,92 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2014
               
               
                  Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 360 765,32 
               
               
                  0,00
               
               
                  – 360 765,32 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 12 696 254,17 
                  
               
               
                  
                     – 6 504,33 
                  
               
               
                  
                     – 12 689 749,84 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Irregularities
               
               
                  2010
               
               
                  No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 424 837,90 
               
               
                  0,00
               
               
                  – 424 837,90 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 424 837,90 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 424 837,90 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Cases for which the PA decided not to pursue a recovery
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 11 155,11 
               
               
                  0,00
               
               
                  – 11 155,11 
               
            
                   
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2012
               
               
                  Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 64 974 750,82 
               
               
                  – 25 989 900,32 
               
               
                  – 38 984 850,50 
               
            
                   
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2013
               
               
                  Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 76 816 098,12 
               
               
                  0,00
               
               
                  – 76 816 098,12 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 141 802 004,05 
                  
               
               
                  
                     – 25 989 900,32 
                  
               
               
                  
                     – 115 812 103,73 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Other Direct Aid — POSEI
               
               
                  2012
               
               
                  Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 460 202,73 
               
               
                  0,00
               
               
                  – 460 202,73 
               
            
                   
               
               
                  Other Direct Aid — POSEI
               
               
                  2013
               
               
                  Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 200 000,00 
               
               
                  0,00
               
               
                  – 200 000,00 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2010
               
               
                  weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 390 318,22 
               
               
                  0,00
               
               
                  – 390 318,22 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2011
               
               
                  weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 374 320,14 
               
               
                  0,00
               
               
                  – 374 320,14 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2012
               
               
                  weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 381 406,97 
               
               
                  0,00
               
               
                  – 381 406,97 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 806 248,06 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 806 248,06 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     RO
                  
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 21 404,36 
               
               
                  – 25,22
               
               
                  – 21 379,14 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 14 469,30 
               
               
                  – 19,41
               
               
                  – 14 449,89 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 651 591,27 
               
               
                  – 874,73
               
               
                  – 650 716,54 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Animals not in the herd register
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 121,04 
               
               
                  0,00
               
               
                  – 1 121,04 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2014
               
               
                  Animals not in the herd register
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 285,82
               
               
                  0,00
               
               
                  – 285,82
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2013
               
               
                  Deficient on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 43 624,29 
               
               
                  0,00
               
               
                  – 43 624,29 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2014
               
               
                  Deficient on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 135 630,95 
               
               
                  0,00
               
               
                  – 135 630,95 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2015
               
               
                  Deficient on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 237 720,00 
               
               
                  0,00
               
               
                  – 237 720,00 
               
            
                   
               
               
                  Certification
               
               
                  2010
               
               
                  error in the debt management system FY2010 EAGF
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 776,25 
               
               
                  0,00
               
               
                  – 2 776,25 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  error in the debt management system FY2011 EAGF
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 261,10 
               
               
                  0,00
               
               
                  – 1 261,10 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2010
               
               
                  Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 49 843,71 
               
               
                  0,00
               
               
                  – 49 843,71 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2011
               
               
                  Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 239 834,11 
               
               
                  0,00
               
               
                  – 239 834,11 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2012
               
               
                  Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 55 896,10 
               
               
                  0,00
               
               
                  – 55 896,10 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 455 458,30 
                  
               
               
                  
                     – 919,36
                  
               
               
                  
                     – 1 454 538,94 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SE
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  unduly recognition
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 451 853,95 
               
               
                  0,00
               
               
                  – 451 853,95 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  unduly recognition
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 349 305,95 
               
               
                  0,00
               
               
                  – 349 305,95 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 27 794,70 
               
               
                  – 7 638,10 
               
               
                  – 20 156,60 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 383 072,07 
               
               
                  – 29 585,26 
               
               
                  – 353 486,81 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 117 435,73 
               
               
                  – 17 465,30 
               
               
                  – 99 970,43 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 329 462,40 
                  
               
               
                  
                     – 54 688,66 
                  
               
               
                  
                     – 1 274 773,74 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 590,84 
               
               
                  0,00
               
               
                  – 1 590,84 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 19,96
               
               
                  0,00
               
               
                  – 19,96
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 280 043,67 
               
               
                  0,00
               
               
                  – 280 043,67 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 8 439,51 
               
               
                  0,00
               
               
                  – 8 439,51 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 271 939,48 
               
               
                  – 68,42
               
               
                  – 271 871,06 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 562 033,46 
                  
               
               
                  
                     – 68,42
                  
               
               
                  
                     – 561 965,04 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SK
                  
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 591 159,40 
               
               
                  – 8 695,79 
               
               
                  – 1 582 463,61 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 181,65 
               
               
                  – 11,91
               
               
                  – 2 169,74 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 734,05
               
               
                  0,00
               
               
                  – 734,05
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 995,21 
               
               
                  0,00
               
               
                  – 2 995,21 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 534,75
               
               
                  0,00
               
               
                  – 534,75
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 764 473,62 
               
               
                  0,00
               
               
                  – 1 764 473,62 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 798,08
               
               
                  0,00
               
               
                  – 798,08
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 965,25
               
               
                  0,00
               
               
                  – 965,25
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 985,39
               
               
                  0,00
               
               
                  – 985,39
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 740 795,43 
               
               
                  0,00
               
               
                  – 740 795,43 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 105 622,83 
                  
               
               
                  
                     – 8 707,70 
                  
               
               
                  
                     – 4 096 915,13 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     – 303 063 043,74 
                  
               
               
                  
                     – 29 516 613,25 
                  
               
               
                  
                     – 273 546 430,49 
                  
               
            
         Budget Item: 6711
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BE
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Known error for EAFRD IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 230,01 
               
               
                  – 48,86
               
               
                  – 24 181,15 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  MLE for the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 123 429,41 
               
               
                  0,00
               
               
                  – 123 429,41 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  MLE for the EAFRD IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 110 788,10 
               
               
                  – 223,42
               
               
                  – 110 564,68 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 19 570,41 
               
               
                  0,00
               
               
                  – 19 570,41 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  280,00
               
               
                  0,00
               
               
                  280,00
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1,07
               
               
                  0,00
               
               
                  1,07
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 16 006,55 
               
               
                  0,00
               
               
                  – 16 006,55 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 293 743,41 
                  
               
               
                  
                     – 272,28
                  
               
               
                  
                     – 293 471,13 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BG
                  
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2015
               
               
                  Lack of checks on requirement for semi-subsistence holdings to market part of their output
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 187 091,42 
               
               
                  0,00
               
               
                  – 187 091,42 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2013
               
               
                  Lack of checks on requirement for semi-subsistence holdings to market part of their output
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 365 906,63 
               
               
                  0,00
               
               
                  – 365 906,63 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2014
               
               
                  Lack of checks on requirement for semi-subsistence holdings to market part of their output
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 812 405,82 
               
               
                  0,00
               
               
                  – 812 405,82 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Preferential sales price of electricity not included in the check against double financing
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 436 311,22 
               
               
                  0,00
               
               
                  – 436 311,22 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Preferential sales price of electricity not included in the check against double financing
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 218 840,38 
               
               
                  0,00
               
               
                  – 3 218 840,38 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Preferential sales price of electricity not included in the check against double financing
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 121 595,00 
               
               
                  0,00
               
               
                  – 1 121 595,00 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 6 142 150,47 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 6 142 150,47 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 977,11
               
               
                  0,00
               
               
                  – 977,11
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Financial errors identified by the Certification Body
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 708,76
               
               
                  0,00
               
               
                  – 708,76
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Financial errors identified by the CB
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 496,49
               
               
                  0,00
               
               
                  – 496,49
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 182,36 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 182,36 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DK
                  
               
               
                  Certification
               
               
                  2012
               
               
                  EAFRD MLE
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 001 809,47 
               
               
                  – 307 761,24 
               
               
                  – 694 048,23 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Error detected in the re-performance of OTSC in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2,01
               
               
                  0,00
               
               
                  – 2,01
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Errors detected in the re-performance of OTSC in the EAFRD IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 93,35
               
               
                  0,00
               
               
                  – 93,35
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Financial errors identified in the compliance testing for the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 126,37
               
               
                  – 3,35
               
               
                  – 123,02
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  MLE for the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 837 801,30 
               
               
                  – 15 027,43 
               
               
                  – 822 773,87 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  MLE in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 193 310,80 
               
               
                  – 4 445,75 
               
               
                  – 188 865,05 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Not recovered financial errors from FY2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 105,59
               
               
                  – 0,63
               
               
                  – 104,96
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 033 248,89 
                  
               
               
                  
                     – 327 238,40 
                  
               
               
                  
                     – 1 706 010,49 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 218 631,80 
               
               
                  0,00
               
               
                  – 218 631,80 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 43 203,42 
               
               
                  0,00
               
               
                  – 43 203,42 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5,43
               
               
                  0,00
               
               
                  – 5,43
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 171 297,45 
               
               
                  0,00
               
               
                  – 171 297,45 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  EAFRD non-IACS population outstanding corrections from previous years.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 13 337,67 
               
               
                  – 13 324,84 
               
               
                  – 12,83
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Errors identified in the substantive testing of EAFRD non-IACS population. MLE.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 110 102,63 
               
               
                  – 4 469,05 
               
               
                  – 105 633,58 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Extrapolated error for EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 532 066,96 
               
               
                  – 494 665,62 
               
               
                  – 2 037 401,34 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  M125: the controls on the eligibility of the projects under M125 not satisfactory
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 5 995,99 
               
               
                  0,00
               
               
                  – 5 995,99 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  M125: the controls on the eligibility of the projects under M125 not satisfactory
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 227 944,41 
               
               
                  0,00
               
               
                  – 227 944,41 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 2 758,71 
               
               
                  – 1 090,07 
               
               
                  – 1 668,64 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5 565,88 
               
               
                  0,00
               
               
                  – 5 565,88 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 397 882,31 
               
               
                  0,00
               
               
                  – 397 882,31 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 11 170,64 
               
               
                  0,00
               
               
                  – 11 170,64 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 528 198,12 
               
               
                  0,00
               
               
                  – 1 528 198,12 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 91 853,90 
               
               
                  0,00
               
               
                  – 91 853,90 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 574 201,32 
               
               
                  0,00
               
               
                  – 1 574 201,32 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 51 302,36 
               
               
                  0,00
               
               
                  – 51 302,36 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 022 883,10 
               
               
                  0,00
               
               
                  – 1 022 883,10 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 8 008 402,10 
                  
               
               
                  
                     – 513 549,58 
                  
               
               
                  
                     – 7 494 852,52 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2012
               
               
                  Weakness in verification of the reasonableness of costs in Measure 413
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 166 858,19 
               
               
                  0,00
               
               
                  – 166 858,19 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 166 858,19 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 166 858,19 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2013
               
               
                  Lack of appropriate checks on double financing (key control)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 008,34 
               
               
                  0,00
               
               
                  – 3 008,34 
               
            
                   
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2013
               
               
                  Lack of appropriate checks on the eligibility of the costs of the operation (key control)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 204 505,57 
               
               
                  0,00
               
               
                  – 204 505,57 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 207 513,91 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 207 513,91 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IE
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Known errors identified in the EAFRD IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 006,11 
               
               
                  0,00
               
               
                  – 4 006,11 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Known errors identified in the EAFRD Non IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 553,44 
               
               
                  – 62,31
               
               
                  – 7 491,13 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 11 559,55 
                  
               
               
                  
                     – 62,31
                  
               
               
                  
                     – 11 497,24 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Number of errors in the files resulting from a weak control system.
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 322 955,33 
               
               
                  – 119 880,04 
               
               
                  – 203 075,29 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2012
               
               
                  Number of errors in the files resulting from a weak control system.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 17 259,86 
               
               
                  0,00
               
               
                  – 17 259,86 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Number of errors in the files resulting from a weak control system.
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 048 678,11 
               
               
                  – 105 713,76 
               
               
                  – 942 964,35 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Number of errors in the files resulting from a weak control system.
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 610 347,46 
               
               
                  – 8 580,00 
               
               
                  – 1 601 767,46 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 (2007-2013)
               
               
                  2007
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 9 065,98 
               
               
                  – 1 091,16 
               
               
                  – 7 974,82 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 407,39
               
               
                  0,00
               
               
                  – 407,39
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 4 029,20 
               
               
                  – 588,01
               
               
                  – 3 441,19 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 45 823,63 
               
               
                  – 2 648,46 
               
               
                  – 43 175,17 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 93 330,46 
               
               
                  – 3 893,24 
               
               
                  – 89 437,22 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 320 482,97 
               
               
                  – 25 971,96 
               
               
                  – 294 511,01 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 424 992,50 
               
               
                  – 47 702,52 
               
               
                  – 377 289,98 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  On-the-spot checks risk analysis not properly updated
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 178 543,97 
               
               
                  – 21 276,84 
               
               
                  – 157 267,13 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 (2007-2013)
               
               
                  2007
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 727,89 
               
               
                  0,00
               
               
                  – 2 727,89 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 470,04 
               
               
                  0,00
               
               
                  – 1 470,04 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 6 621,14 
               
               
                  0,00
               
               
                  – 6 621,14 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 9 733,10 
               
               
                  0,00
               
               
                  – 9 733,10 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 64 929,91 
               
               
                  0,00
               
               
                  – 64 929,91 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 119 256,29 
               
               
                  0,00
               
               
                  – 119 256,29 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  Reasonableness of the costs not properly assessed
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 53 192,08 
               
               
                  0,00
               
               
                  – 53 192,08 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 333 847,31 
                  
               
               
                  
                     – 337 345,99 
                  
               
               
                  
                     – 3 996 501,32 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     MT
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 73 406,00 
               
               
                  0,00
               
               
                  – 73 406,00 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total MT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 73 406,00 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 73 406,00 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Exclude expenditure due to lack of procurement procedure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 85 000,00 
               
               
                  0,00
               
               
                  – 85 000,00 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2014
               
               
                  Weaknesses in the checks of the procurement correction based on the recalculation of the error rate
               
               
                  EXTRAPOLATED
               
               
                  0,81 %
               
               
                  EUR
               
               
                  – 105 036,34 
               
               
                  0,00
               
               
                  – 105 036,34 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Weaknesses in the checks of the public procurement, based on the recalculation of the error rate
               
               
                  EXTRAPOLATED
               
               
                  0,81 %
               
               
                  EUR
               
               
                  – 116 704,26 
               
               
                  – 328,69
               
               
                  – 116 375,57 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2014
               
               
                  Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 709 760,04 
               
               
                  0,00
               
               
                  – 709 760,04 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 788 603,51 
               
               
                  – 2 221,05 
               
               
                  – 786 382,46 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 805 104,15 
                  
               
               
                  
                     – 2 549,74 
                  
               
               
                  
                     – 1 802 554,41 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2010
               
               
                  Insufficient assessment of the reasonableness of the investment costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 278 756,48 
               
               
                  0,00
               
               
                  – 278 756,48 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Insufficient assessment of the reasonableness of the investment costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 757 851,45 
               
               
                  – 271 077,60 
               
               
                  – 486 773,85 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Insufficient assessment of the reasonableness of the investment costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 419 869,93 
               
               
                  – 55 060,96 
               
               
                  – 364 808,97 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Insufficient assessment of the reasonableness of the investment costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 324 408,44 
               
               
                  0,00
               
               
                  – 324 408,44 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  Insufficient assessment of the reasonableness of the investment costs
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 209 924,00 
               
               
                  0,00
               
               
                  – 209 924,00 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 990 810,30 
                  
               
               
                  
                     – 326 138,56 
                  
               
               
                  
                     – 1 664 671,74 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     RO
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 97 630,09 
               
               
                  0,00
               
               
                  – 97 630,09 
               
            
                   
               
               
                  Certification
               
               
                  2010
               
               
                  MLE EAFRD Non-IACS population FY2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 653 241,82 
               
               
                  – 275 778,82 
               
               
                  – 4 377 463,00 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  MLE EAFRD Non-IACS population FY2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 210 679,11 
               
               
                  – 267 668,25 
               
               
                  – 2 943 010,86 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 887 541,50 
               
               
                  0,00
               
               
                  – 887 541,50 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 24 239,06 
               
               
                  0,00
               
               
                  – 24 239,06 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 950 060,57 
               
               
                  0,00
               
               
                  – 950 060,57 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 390 637,48 
               
               
                  0,00
               
               
                  – 390 637,48 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Non respect of 5 year commitment for AEM
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 975 531,89 
               
               
                  – 33 285,00 
               
               
                  – 942 246,89 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Non respect of 5 year commitment for AEM
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 798 686,77 
               
               
                  – 89 934,34 
               
               
                  – 1 708 752,43 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Non respect of 5 year commitment for AEM
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 866 913,52 
               
               
                  – 15 400,00 
               
               
                  – 2 851 513,52 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — others (2007-2013)
               
               
                  2012
               
               
                  Weaknesses in: artificial conditions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 148 810,96 
               
               
                  0,00
               
               
                  – 148 810,96 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 11 702,85 
               
               
                  0,00
               
               
                  – 11 702,85 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 321 762,57 
               
               
                  0,00
               
               
                  – 321 762,57 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 14 714 299,52 
               
               
                  0,00
               
               
                  – 14 714 299,52 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 7 046 834,54 
               
               
                  0,00
               
               
                  – 7 046 834,54 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 5 791 393,96 
               
               
                  0,00
               
               
                  – 5 791 393,96 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 43 889 966,21 
                  
               
               
                  
                     – 682 066,41 
                  
               
               
                  
                     – 43 207 899,80 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 63 628,41 
               
               
                  0,00
               
               
                  – 63 628,41 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  151,64
               
               
                  0,00
               
               
                  151,64
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 135 503,29 
               
               
                  0,00
               
               
                  – 135 503,29 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 72 243,26 
               
               
                  0,00
               
               
                  – 72 243,26 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 271 223,32 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 271 223,32 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SK
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Financial clearance, EAFRD Non-IACS population Most Likely Error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 697 749,56 
               
               
                  0,00
               
               
                  – 697 749,56 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 540 903,88 
               
               
                  0,00
               
               
                  – 540 903,88 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 718,01 
               
               
                  0,00
               
               
                  – 4 718,01 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  41,95
               
               
                  0,00
               
               
                  41,95
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 24,22
               
               
                  0,00
               
               
                  – 24,22
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 538 813,81 
               
               
                  0,00
               
               
                  – 538 813,81 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 195,01 
               
               
                  0,00
               
               
                  – 1 195,01 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 17,66
               
               
                  0,00
               
               
                  – 17,66
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 179 779,34 
               
               
                  0,00
               
               
                  – 179 779,34 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 963 159,54 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 963 159,54 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     – 71 193 175,71 
                  
               
               
                  
                     – 2 189 223,27 
                  
               
               
                  
                     – 69 003 952,44