CELEX: 32011D0689
Language: en
Date: 2011-10-14 00:00:00
Title: Commission Implementing Decision of 14 October 2011 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2011) 7105)

15.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 270/33
            
         COMMISSION IMPLEMENTING DECISION
   of 14 October 2011
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2011) 7105)
   (Only the Danish, Dutch, English, Finnish, German, Greek, Italian, Maltese, Polish, Portuguese, Spanish and Swedish texts are authentic)
   (2011/689/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 April 2011 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the Italian Republic, the Republic of Cyprus, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 14 October 2011.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
                  MS
               
               
                  Measure
               
               
                  Financial year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  BUDGET ITEM 6701
               
            
                  AT
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 303 515,38
               
               
                  0,00
               
               
                  –1 303 515,38
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (AT)
               
               
                  EUR
               
               
                  –1 303 515,38
               
               
                  0,00
               
               
                  –1 303 515,38
               
            
                  CY
               
               
                  Direct payments
               
               
                  2006
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  CYP
               
               
                  – 284 123,39
               
               
                  0,00
               
               
                  – 284 123,39
               
            
                  CY
               
               
                  Direct payments
               
               
                  2006
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  CYP
               
               
                  – 757 074,89
               
               
                  0,00
               
               
                  – 757 074,89
               
            
                  CY
               
               
                  Direct decoupled aid (single area payment scheme — SAPS)
               
               
                  2007
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 808 329,75
               
               
                  0,00
               
               
                  –1 808 329,75
               
            
                  CY
               
               
                  Direct decoupled aid (single area payment scheme — SAPS)
               
               
                  2007
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 582 030,50
               
               
                  0,00
               
               
                  – 582 030,50
               
            
                  CY
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 656 910,66
               
               
                  0,00
               
               
                  –1 656 910,66
               
            
                  CY
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 666 122,62
               
               
                  0,00
               
               
                  – 666 122,62
               
            
                  CY
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 474 495,53
               
               
                  0,00
               
               
                  –1 474 495,53
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (CY)
               
               
                  CYP
               
               
                  –1 041 198,28
               
               
                  0,00
               
               
                  –1 041 198,28
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (CY)
               
               
                  EUR
               
               
                  –6 187 889,06
               
               
                  0,00
               
               
                  –6 187 889,06
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  most likely error, known error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 949 205,00
               
               
                  0,00
               
               
                  – 949 205,00
               
            
                  DE
               
               
                  Fruit and vegetables — Operational programmes
               
               
                  2008
               
               
                  ineligible expenditures in 3 producer organisations
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 846 668,37
               
               
                  0,00
               
               
                  – 846 668,37
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (DE)
               
               
                  EUR
               
               
                  –1 795 873,37
               
               
                  0,00
               
               
                  –1 795 873,37
               
            
                  DK
               
               
                  Decoupled direct aids
               
               
                  2006
               
               
                  correction on set-aside, uncultivated areas, permanent pastures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  DKK
               
               
                  –33 186 833,89
               
               
                  0,00
               
               
                  –33 186 833,89
               
            
                  DK
               
               
                  Decoupled direct aids
               
               
                  2006
               
               
                  weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel
               
               
                  ONE-OFF
               
               
                   
               
               
                  DKK
               
               
                  –38 993 246,83
               
               
                  0,00
               
               
                  –38 993 246,83
               
            
                  DK
               
               
                  Direct payments
               
               
                  2007
               
               
                  correction on set-aside, uncultivated areas, permanent pastures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 935 369,61
               
               
                  0,00
               
               
                  –4 935 369,61
               
            
                  DK
               
               
                  Other direct aid — Energy crops
               
               
                  2007
               
               
                  weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –9 726,04
               
               
                  0,00
               
               
                  –9 726,04
               
            
                  DK
               
               
                  Direct payments
               
               
                  2007
               
               
                  weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 669 895,79
               
               
                  0,00
               
               
                  –5 669 895,79
               
            
                  DK
               
               
                  Entitlements
               
               
                  2006
               
               
                  lack of controls on the farmer status of landowners
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  DKK
               
               
                  –3 744,13
               
               
                  – 557,28
               
               
                  –3 186,85
               
            
                  DK
               
               
                  Entitlements
               
               
                  2006
               
               
                  non agricultural use of area declared
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  DKK
               
               
                  –19 696,62
               
               
                  –19 696,62
               
               
                  0,00
               
            
                  DK
               
               
                  Entitlements
               
               
                  2007
               
               
                  consequence of the one-off correction under enquiry AA/2006/05/DK
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  – 369,71
               
               
                  369,71
               
            
                  DK
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in controls on the farmer status in case of transfers subject to a private contract clause
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –80 459,15
               
               
                  0,00
               
               
                  –80 459,15
               
            
                  DK
               
               
                  Entitlements
               
               
                  2007
               
               
                  lack of controls on the farmer status of landowners
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 181 248,40
               
               
                  –26 735,94
               
               
                  – 154 512,46
               
            
                  DK
               
               
                  Entitlements
               
               
                  2007
               
               
                  non agricultural use of area declared
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 147 389,20
               
               
                  – 147 389,20
               
               
                  0,00
               
            
                  DK
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in controls on the farmer status in case of transfers subject to a private contract clause
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –80 483,98
               
               
                  0,00
               
               
                  –80 483,98
               
            
                  DK
               
               
                  Entitlements
               
               
                  2008
               
               
                  lack of controls on the farmer status of landowners
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 178 999,72
               
               
                  0,00
               
               
                  – 178 999,72
               
            
                  DK
               
               
                  Entitlements
               
               
                  2008
               
               
                  non agricultural use of area declared
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 142 037,56
               
               
                  0,00
               
               
                  – 142 037,56
               
            
                  DK
               
               
                  Entitlements
               
               
                  2009
               
               
                  deficiencies in controls on the farmer status in case of transfers subject to a private contract clause
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –80 417,10
               
               
                  0,00
               
               
                  –80 417,10
               
            
                  DK
               
               
                  Entitlements
               
               
                  2009
               
               
                  lack of controls on the farmer status of landowners
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 160 151,14
               
               
                  0,00
               
               
                  – 160 151,14
               
            
                  DK
               
               
                  Entitlements
               
               
                  2009
               
               
                  non agricultural use of area declared
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 131 624,35
               
               
                  0,00
               
               
                  – 131 624,35
               
            
                  DK
               
               
                  Entitlements
               
               
                  2010
               
               
                  deficiencies in controls on the farmer status in case of transfers subject to a private contract clause
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –80 598,58
               
               
                  0,00
               
               
                  –80 598,58
               
            
                  DK
               
               
                  Entitlements
               
               
                  2010
               
               
                  lack of controls on the farmer status of landowners
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 173 759,98
               
               
                  0,00
               
               
                  – 173 759,98
               
            
                  DK
               
               
                  Entitlements
               
               
                  2010
               
               
                  non agricultural use of area declared
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 281 759,83
               
               
                  0,00
               
               
                  – 281 759,83
               
            
                  DK
               
               
                  Financial audit — Overshooting
               
               
                  2008
               
               
                  exceeding of financial ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 500,20
               
               
                  –1 353,02
               
               
                  – 147,18
               
            
                  DK
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2008
               
               
                  non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 329 708,43
               
               
                  – 329 708,43
               
               
                  0,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (DK)
               
               
                  DKK
               
               
                  –72 203 521,47
               
               
                  –20 253,90
               
               
                  –72 183 267,57
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (DK)
               
               
                  EUR
               
               
                  –12 665 129,06
               
               
                  – 505 556,30
               
               
                  –12 159 572,76
               
            
                  ES
               
               
                  Clearance of accounts — EAGF
               
               
                  2005
               
               
                  debtors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 277 219,89
               
               
                  0,00
               
               
                  – 277 219,89
               
            
                  ES
               
               
                  Clearance of accounts — EAGF
               
               
                  2005
               
               
                  financial errors — not recovered financial errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –76 518,03
               
               
                  0,00
               
               
                  –76 518,03
               
            
                  ES
               
               
                  Clearance of accounts — EAGF
               
               
                  2005
               
               
                  financial errors — most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 103 605,08
               
               
                  0,00
               
               
                  – 103 605,08
               
            
                  ES
               
               
                  Clearance of accounts — EAGF
               
               
                  2006
               
               
                  financial errors — most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 113 321,70
               
               
                  0,00
               
               
                  – 113 321,70
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (ES)
               
               
                  EUR
               
               
                  – 570 664,70
               
               
                  0,00
               
               
                  – 570 664,70
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2007
               
               
                  incorrect application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 268,39
               
               
                  0,00
               
               
                  –10 268,39
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2007
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 188 478,74
               
               
                  0,00
               
               
                  – 188 478,74
               
            
                  FI
               
               
                  Additional Amounts of Aid
               
               
                  2007
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –4 661,37
               
               
                  0,00
               
               
                  –4 661,37
               
            
                  FI
               
               
                  Other direct aid — Energy crops
               
               
                  2007
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 242,40
               
               
                  0,00
               
               
                  – 242,40
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  incorrect application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 285,31
               
               
                  0,00
               
               
                  –8 285,31
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  non-recovered amounts over different years
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –14 577,20
               
               
                  0,00
               
               
                  –14 577,20
               
            
                  FI
               
               
                  Other direct aid — Energy crops
               
               
                  2008
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 171,75
               
               
                  0,00
               
               
                  – 171,75
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 186 113,92
               
               
                  0,00
               
               
                  – 186 113,92
               
            
                  FI
               
               
                  Additional amounts of aid
               
               
                  2008
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –5 698,74
               
               
                  0,00
               
               
                  –5 698,74
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  non-recovered amounts over different years
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –43 442,18
               
               
                  0,00
               
               
                  –43 442,18
               
            
                  FI
               
               
                  Other direct aid — Energy crops
               
               
                  2009
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –26,97
               
               
                  0,00
               
               
                  –26,97
               
            
                  FI
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  weaknesses related to LPIS-GIS Lapland region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2,95
               
               
                  0,00
               
               
                  –2,95
               
            
                  FI
               
               
                  Entitlements
               
               
                  2007
               
               
                  activation of entitlements on vegetable gardens
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 134 535,85
               
               
                  0,00
               
               
                  – 134 535,85
               
            
                  FI
               
               
                  Entitlements
               
               
                  2007
               
               
                  non-recovery of undue payments following the parcels updating process
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 208 560,32
               
               
                  0,00
               
               
                  – 208 560,32
               
            
                  FI
               
               
                  Entitlements
               
               
                  2007
               
               
                  overpayments linked to reference amounts for sugar beet production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 112,98
               
               
                  0,00
               
               
                  –10 112,98
               
            
                  FI
               
               
                  Entitlements
               
               
                  2008
               
               
                  activation of entitlements on vegetable gardens
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 106 422,80
               
               
                  0,00
               
               
                  – 106 422,80
               
            
                  FI
               
               
                  Entitlements
               
               
                  2008
               
               
                  non-recovery of undue payments following the parcels updating process
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –38 963,06
               
               
                  0,00
               
               
                  –38 963,06
               
            
                  FI
               
               
                  Entitlements
               
               
                  2008
               
               
                  overpayments linked to reference amounts for sugar beet production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 092,45
               
               
                  0,00
               
               
                  –10 092,45
               
            
                  FI
               
               
                  Entitlements
               
               
                  2009
               
               
                  overpayments linked to reference amounts for sugar beet production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 117,45
               
               
                  0,00
               
               
                  –10 117,45
               
            
                  FI
               
               
                  Entitlements
               
               
                  2010
               
               
                  overpayments linked to reference amounts for sugar beet production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 135,57
               
               
                  0,00
               
               
                  –10 135,57
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (FI)
               
               
                  EUR
               
               
                  – 990 910,38
               
               
                  0,00
               
               
                  – 990 910,38
               
            
                  GB
               
               
                  Entitlements
               
               
                  2006
               
               
                  deficiencies in controls for new farmers (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  GBP
               
               
                  – 614 431,29
               
               
                  – 307 215,65
               
               
                  – 307 215,64
               
            
                  GB
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect national reserve allocation under category of investors (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  GBP
               
               
                  – 712 321,41
               
               
                  – 356 160,71
               
               
                  – 356 160,70
               
            
                  GB
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect reduction for national reserve (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  – 100 767,54
               
               
                  0,00
               
               
                  – 100 767,54
               
            
                  GB
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect reduction for national reserve (Scotland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  – 216 419,91
               
               
                  0,00
               
               
                  – 216 419,91
               
            
                  GB
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect reduction for national reserve (Wales)
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –97 813,25
               
               
                  0,00
               
               
                  –97 813,25
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in controls for new farmers (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 900 088,77
               
               
                  – 450 044,39
               
               
                  – 450 044,38
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect national reserve allocation under category of investors (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 037 875,96
               
               
                  – 518 937,98
               
               
                  – 518 937,98
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect reduction for national reserve (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 147 022,79
               
               
                  0,00
               
               
                  – 147 022,79
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect reduction for national reserve (Scotland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 317 354,51
               
               
                  0,00
               
               
                  – 317 354,51
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect reduction for national reserve (Wales)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 145 427,65
               
               
                  0,00
               
               
                  – 145 427,65
               
            
                  GB
               
               
                  Entitlements
               
               
                  2007
               
               
                  overshooting of the regional ceiling (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 321 536,36
               
               
                  0,00
               
               
                  – 321 536,36
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in controls for new farmers (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 896 459,38
               
               
                  0,00
               
               
                  – 896 459,38
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect national reserve allocation under category of investors (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 033 690,98
               
               
                  0,00
               
               
                  –1 033 690,98
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect reduction for national reserve (Scotland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 317 354,51
               
               
                  0,00
               
               
                  – 317 354,51
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect reduction for national reserve (Wales)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 140 080,83
               
               
                  0,00
               
               
                  – 140 080,83
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect reduction for national reserve (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 146 429,96
               
               
                  0,00
               
               
                  – 146 429,96
               
            
                  GB
               
               
                  Entitlements
               
               
                  2008
               
               
                  overshooting of the regional ceiling (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 292 441,14
               
               
                  0,00
               
               
                  – 292 441,14
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (GB)
               
               
                  GBP
               
               
                  –1 741 753,40
               
               
                  – 663 376,36
               
               
                  –1 078 377,04
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (GB)
               
               
                  EUR
               
               
                  –5 695 762,84
               
               
                  – 968 982,37
               
               
                  –4 726 780,47
               
            
                  GR
               
               
                  Entitlements
               
               
                  2007
               
               
                  forage area non-inclusion (ovine producers)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –11 191 152,98
               
               
                  –7 020 040,97
               
               
                  –4 171 112,01
               
            
                  GR
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect calculation of the regional average ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 951 138,27
               
               
                  0,00
               
               
                  –2 951 138,27
               
            
                  GR
               
               
                  Entitlements
               
               
                  2007
               
               
                  national reserve criteria
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –10 460 620,42
               
               
                  –10 460 620,42
               
               
                  0,00
               
            
                  GR
               
               
                  Entitlements
               
               
                  2007
               
               
                  reimbursement based on the reduction of the population at risk subject to a 10 % flat-rate correction under enquiry AA/2007/006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  – 295 113,83
               
               
                  295 113,83
               
            
                  GR
               
               
                  Wine — Distillation
               
               
                  2004
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 252 757,14
               
               
                  0,00
               
               
                  – 252 757,14
               
            
                  GR
               
               
                  Wine — Must
               
               
                  2004
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 341 649,98
               
               
                  0,00
               
               
                  – 341 649,98
               
            
                  GR
               
               
                  Wine — Other distillation
               
               
                  2004
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –28 978,93
               
               
                  0,00
               
               
                  –28 978,93
               
            
                  GR
               
               
                  Wine — Restructuring
               
               
                  2004
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 713 964,37
               
               
                  0,00
               
               
                  – 713 964,37
               
            
                  GR
               
               
                  Wine — Restructuring
               
               
                  2005
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 695 736,36
               
               
                  0,00
               
               
                  – 695 736,36
               
            
                  GR
               
               
                  Wine — Distillation
               
               
                  2005
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 471 948,20
               
               
                  0,00
               
               
                  – 471 948,20
               
            
                  GR
               
               
                  Wine — Must
               
               
                  2005
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 371 061,43
               
               
                  0,00
               
               
                  – 371 061,43
               
            
                  GR
               
               
                  Wine — Other distillation
               
               
                  2005
               
               
                  weaknesses in the key controls, deficiencies in establishment and access to vineyard register
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –41 646,07
               
               
                  0,00
               
               
                  –41 646,07
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (GR)
               
               
                  EUR
               
               
                  –27 520 654,16
               
               
                  –17 775 775,22
               
               
                  –9 744 878,94
               
            
                  IT
               
               
                  Direct decoupled aid (single payment scheme — SPS)
               
               
                  2008
               
               
                  deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 626 678,98
               
               
                  0,00
               
               
                  –6 626 678,98
               
            
                  IT
               
               
                  Clearance of accounts — EAGF
               
               
                  2005
               
               
                  non-paid amount included in annual declaration
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –67 178,23
               
               
                  0,00
               
               
                  –67 178,23
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Abruzzo
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 433 721,00
               
               
                  0,00
               
               
                  –1 433 721,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Lazio
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –9 201,00
               
               
                  0,00
               
               
                  –9 201,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Lazio
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –14 238 138,00
               
               
                  0,00
               
               
                  –14 238 138,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Marche
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 739 456,00
               
               
                  0,00
               
               
                  – 739 456,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Puglia
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –10 869 023,00
               
               
                  0,00
               
               
                  –10 869 023,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2005
               
               
                  late controls — Region Sardegna
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 501 436,00
               
               
                  0,00
               
               
                  –1 501 436,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Abruzzo
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 647 097,00
               
               
                  0,00
               
               
                  –2 647 097,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Calabria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 916 827,00
               
               
                  0,00
               
               
                  – 916 827,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Fruili Venezia Guilia
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 603 613,00
               
               
                  0,00
               
               
                  –1 603 613,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Lazio
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –12 955 974,00
               
               
                  0,00
               
               
                  –12 955 974,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Puglia
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –5 214 971,00
               
               
                  0,00
               
               
                  –5 214 971,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Sardegna
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 592 277,00
               
               
                  0,00
               
               
                  –3 592 277,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2006
               
               
                  late controls — Region Valle D'Aosta
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 212 754,00
               
               
                  0,00
               
               
                  – 212 754,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2007
               
               
                  late controls — Region Calabria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 845 921,00
               
               
                  0,00
               
               
                  – 845 921,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2007
               
               
                  late controls — Region Friuli Venezia Giulia
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 708 423,00
               
               
                  0,00
               
               
                  –3 708 423,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2007
               
               
                  late controls — Region Marche
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 661 562,00
               
               
                  0,00
               
               
                  – 661 562,00
               
            
                  IT
               
               
                  Milk — Quota
               
               
                  2007
               
               
                  late controls — Region Puglia
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 761 988,00
               
               
                  0,00
               
               
                  –9 761 988,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (IT)
               
               
                  EUR
               
               
                  –77 606 239,21
               
               
                  0,00
               
               
                  –77 606 239,21
               
            
                  MT
               
               
                  Other direct aid — Direct payments
               
               
                  2007
               
               
                  weaknesses with respect to LPIS-GIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 934,28
               
               
                  0,00
               
               
                  –24 934,28
               
            
                  MT
               
               
                  Clearance of accounts — EAGF
               
               
                  2007
               
               
                  irregularities / debts
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –38 922,70
               
               
                  0,00
               
               
                  –38 922,70
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (MT)
               
               
                  EUR
               
               
                  –63 856,98
               
               
                  0,00
               
               
                  –63 856,98
               
            
                  NL
               
               
                  Entitlements
               
               
                  2007
               
               
                  forage area non-inclusive — farmers without census
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 196 376,29
               
               
                  – 928,45
               
               
                  – 195 447,84
               
            
                  NL
               
               
                  Entitlements
               
               
                  2007
               
               
                  overshoot of national ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 400 132,00
               
               
                  0,00
               
               
                  –1 400 132,00
               
            
                  NL
               
               
                  Entitlements
               
               
                  2007
               
               
                  simultaneously granting of reference amounts from National reserve from different categories
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 164,44
               
               
                  –29,15
               
               
                  –6 135,29
               
            
                  NL
               
               
                  Entitlements
               
               
                  2007
               
               
                  systematic error in the calculation of flax and hemp
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 732,46
               
               
                  –36,56
               
               
                  –7 695,90
               
            
                  NL
               
               
                  Entitlements
               
               
                  2008
               
               
                  forage area non-inclusive — farmers without census
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 196 376,29
               
               
                  0,00
               
               
                  – 196 376,29
               
            
                  NL
               
               
                  Entitlements
               
               
                  2008
               
               
                  simultaneously granting of reference amounts from National reserve from different categories
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 982,28
               
               
                  0,00
               
               
                  –6 982,28
               
            
                  NL
               
               
                  Entitlements
               
               
                  2008
               
               
                  systematic error in the calculation of flax and hemp
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 732,46
               
               
                  0,00
               
               
                  –7 732,46
               
            
                  NL
               
               
                  Entitlements
               
               
                  2009
               
               
                  forage area non-inclusive — farmers without census
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 196 376,29
               
               
                  0,00
               
               
                  – 196 376,29
               
            
                  NL
               
               
                  Entitlements
               
               
                  2009
               
               
                  simultaneously granting of reference amounts from National reserve from different categories
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 982,28
               
               
                  0,00
               
               
                  –6 982,28
               
            
                  NL
               
               
                  Entitlements
               
               
                  2009
               
               
                  systematic error in the calculation of flax and hemp
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 732,46
               
               
                  0,00
               
               
                  –7 732,46
               
            
                  NL
               
               
                  Entitlements
               
               
                  2010
               
               
                  forage area non-inclusive — farmers without census
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 196 376,29
               
               
                  0,00
               
               
                  – 196 376,29
               
            
                  NL
               
               
                  Entitlements
               
               
                  2010
               
               
                  simultaneously granting of reference amounts from National reserve from different categories
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 681,11
               
               
                  0,00
               
               
                  –6 681,11
               
            
                  NL
               
               
                  Entitlements
               
               
                  2010
               
               
                  systematic error in the calculation of flax and hemp
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 732,46
               
               
                  0,00
               
               
                  –7 732,46
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (NL)
               
               
                  EUR
               
               
                  –2 243 377,11
               
               
                  – 994,16
               
               
                  –2 242 382,95
               
            
                  PT
               
               
                  Clearance of accounts — EAGF
               
               
                  2007
               
               
                  financial errors in the EAGF IACS population — systematic error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 179 421,00
               
               
                  0,00
               
               
                  – 179 421,00
               
            
                  PT
               
               
                  Fruit and vegetables — Tomato processing
               
               
                  2007
               
               
                  deficiencies in checking the processing yield
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 674 661,75
               
               
                  0,00
               
               
                  – 674 661,75
               
            
                  PT
               
               
                  Fruit and vegetables — Tomato processing
               
               
                  2008
               
               
                  deficiencies in checking the processing yield
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 974,43
               
               
                  0,00
               
               
                  –2 974,43
               
            
                  PT
               
               
                  Rural Development EAGGF (2000-2006) — Area-related measures
               
               
                  2006
               
               
                  deficiencies in the scope of the on-the-spot checks in AEM
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 412 286,78
               
               
                  –1 412 286,78
               
               
                  0,00
               
            
                  PT
               
               
                  Rural Development EAGGF (2000-2006) — Area-related measures
               
               
                  2006
               
               
                  deficiencies in the scope of the on-the-spot checks in LFA
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 323 588,00
               
               
                  –1 323 588,00
               
               
                  0,00
               
            
                  PT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  late application of the sanction system and recovery procedures in Afforestation measure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 157 547,00
               
               
                  0,00
               
               
                  – 157 547,00
               
            
                  PT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2007
               
               
                  deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –46 042,43
               
               
                  –46 042,43
               
               
                  0,00
               
            
                  PT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2007
               
               
                  deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –40 691,34
               
               
                  –40 691,34
               
               
                  0,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (PT)
               
               
                  EUR
               
               
                  –3 837 212,73
               
               
                  –2 822 608,55
               
               
                  –1 014 604,18
               
            
                  SE
               
               
                  Direct payments
               
               
                  2006
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  SEK
               
               
                  – 223 191 203,03
               
               
                  0,00
               
               
                  – 223 191 203,03
               
            
                  SE
               
               
                  Rural Development EAGGF (2000-2006) — Improving the competitiveness
               
               
                  2006
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  SEK
               
               
                  – 145 546,50
               
               
                  0,00
               
               
                  – 145 546,50
               
            
                  SE
               
               
                  Rural Development EAGGF (2000-2006) — Area-related measures
               
               
                  2006
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  SEK
               
               
                  –18 707 318,95
               
               
                  0,00
               
               
                  –18 707 318,95
               
            
                  SE
               
               
                  Rural Development EAGGF (2000-2006) — Non-area-related measures)
               
               
                  2006
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  SEK
               
               
                  –23 524,74
               
               
                  0,00
               
               
                  –23 524,74
               
            
                  SE
               
               
                  Decoupled direct aids
               
               
                  2007
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –23 916 240,00
               
               
                  0,00
               
               
                  –23 916 240,00
               
            
                  SE
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –22 173 168,00
               
               
                  0,00
               
               
                  –22 173 168,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (SE)
               
               
                  SEK
               
               
                  – 242 067 593,22
               
               
                  0,00
               
               
                  – 242 067 593,22
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (SE)
               
               
                  EUR
               
               
                  –46 089 408,00
               
               
                  0,00
               
               
                  –46 089 408,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6701
               
               
                  CYP
               
               
                  –1 041 198,28
               
               
                  0,00
               
               
                  –1 041 198,28
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6701
               
               
                  DKK
               
               
                  –72 203 521,47
               
               
                  –20 253,90
               
               
                  –72 183 267,57
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6701
               
               
                  GBP
               
               
                  –1 741 753,40
               
               
                  – 663 376,36
               
               
                  –1 078 377,04
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6701
               
               
                  SEK
               
               
                  – 242 067 593,22
               
               
                  0,00
               
               
                  – 242 067 593,22
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6701
               
               
                  EUR
               
               
                  – 186 570 492,99
               
               
                  –22 073 916,60
               
               
                  – 164 496 576,39
               
            
                  BUDGET ITEM 6500
               
            
                  CY
               
               
                  Rural development — Transitional instrument
               
               
                  2006
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 887 611,15
               
               
                  0,00
               
               
                  – 887 611,15
               
            
                  CY
               
               
                  Rural development — Transitional instrument
               
               
                  2006
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 333 112,47
               
               
                  0,00
               
               
                  – 333 112,47
               
            
                  CY
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 420 652,93
               
               
                  0,00
               
               
                  – 420 652,93
               
            
                  CY
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 135 391,70
               
               
                  0,00
               
               
                  – 135 391,70
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (CY)
               
               
                  EUR
               
               
                  –1 776 768,25
               
               
                  0,00
               
               
                  –1 776 768,25
               
            
                  MT
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  weaknesses with respect to LPIS-GIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 196 874,70
               
               
                  0,00
               
               
                  – 196 874,70
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (MT)
               
               
                  EUR
               
               
                  – 196 874,70
               
               
                  0,00
               
               
                  – 196 874,70
               
            
                  PL
               
               
                  Clearance of accounts
               
               
                  2006
               
               
                  material error in the population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 454 236,65
               
               
                  0,00
               
               
                  – 454 236,65
               
            
                  PL
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  Measure E(LFA) — weaknesses in sanction system on Usual Good Farming Practices (UGFP)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –5 324 873,00
               
               
                  –5 324 873,00
               
               
                  0,00
               
            
                  PL
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  Measure F (AEM) — weaknesses in sanction system on Usual Good Farming Practices (UGFP)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 011 045,00
               
               
                  –2 011 045,00
               
               
                  0,00
               
            
                  PL
               
               
                  Rural development — Transitional instrument
               
               
                  2005
               
               
                  Measure H (afforestation) — lack of an environmental impact assessment in projects below 20ha
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –40 254,00
               
               
                  –20 127,00
               
               
                  –20 127,00
               
            
                  PL
               
               
                  Rural development — Transitional instrument
               
               
                  2006
               
               
                  Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 197 006,00
               
               
                  –98 503,00
               
               
                  –98 503,00
               
            
                  PL
               
               
                  Rural development — Transitional instrument
               
               
                  2007
               
               
                  Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 164 908,00
               
               
                  –82 454,00
               
               
                  –82 454,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (PL)
               
               
                  EUR
               
               
                  –8 192 322,65
               
               
                  –7 537 002,00
               
               
                  – 655 320,65
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6500
               
               
                  EUR
               
               
                  –10 165 965,60
               
               
                  –7 537 002,00
               
               
                  –2 628 963,60
               
            
                  BUDGET ITEM 6711
               
            
                  CY
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  LPIS deficiencies and weaknesses in on-the-spot controls
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 582 867,03
               
               
                  0,00
               
               
                  – 582 867,03
               
            
                  CY
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 234 328,21
               
               
                  0,00
               
               
                  – 234 328,21
               
            
                  CY
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 184 341,03
               
               
                  0,00
               
               
                  – 184 341,03
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (CY)
               
               
                  EUR
               
               
                  –1 001 536,27
               
               
                  0,00
               
               
                  –1 001 536,27
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  materiality breach for the EAFRD non-IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 696 861,00
               
               
                  0,00
               
               
                  – 696 861,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (DE)
               
               
                  EUR
               
               
                  – 696 861,00
               
               
                  0,00
               
               
                  – 696 861,00
               
            
                  IT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 980 405,64
               
               
                  0,00
               
               
                  – 980 405,64
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (IT)
               
               
                  EUR
               
               
                  – 980 405,64
               
               
                  0,00
               
               
                  – 980 405,64
               
            
                  PT
               
               
                  Clearance of accounts
               
               
                  2007
               
               
                  financial errors in the EAFRD non-IACS populations — most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 151 837,24
               
               
                  0,00
               
               
                  – 151 837,24
               
            
                  PT
               
               
                  Clearance of accounts
               
               
                  2007
               
               
                  financial errors in the EAFRD non-IACS populations — systematic error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –69 343,67
               
               
                  0,00
               
               
                  –69 343,67
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2007
               
               
                  deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 381 557,00
               
               
                  0,00
               
               
                  – 381 557,00
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2007
               
               
                  deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 116 522,00
               
               
                  0,00
               
               
                  – 116 522,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (PT)
               
               
                  EUR
               
               
                  – 719 259,91
               
               
                  0,00
               
               
                  – 719 259,91
               
            
                  SE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2007
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 985 365,00
               
               
                  0,00
               
               
                  –1 985 365,00
               
            
                  SE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  weaknesses in the LPIS-GIS, administrative controls and sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 316 185,00
               
               
                  0,00
               
               
                  –1 316 185,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL (SE)
               
               
                  EUR
               
               
                  –3 301 550,00
               
               
                  0,00
               
               
                  –3 301 550,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  TOTAL 6711
               
               
                  EUR
               
               
                  –6 699 612,82
               
               
                  0,00
               
               
                  –6 699 612,82