CELEX: 32020D1734
Language: en
Date: 2020-11-18 00:00:00
Title: Commission Implementing Decision (EU) 2020/1734 of 18 November 2020 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document number C(2020) 7860) (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)

20.11.2020   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 390/10
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2020/1734
         of 18 November 2020
         excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
         
            
               (notified under document number C(2020) 7860)
            
         
         (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Regulation (EU) No 1306/2013 of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,
         After consulting the Committee on the Agricultural Funds,
         Whereas:
         
                     (1)
                  
                  
                     In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.
                  
               
                     (2)
                  
                  
                     The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
                  
               
                     (3)
                  
                  
                     In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.
                  
               
                     (4)
                  
                  
                     In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot therefore be financed under the EAGF and the EAFRD.
                  
               
                     (5)
                  
                  
                     The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.
                  
               
                     (6)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 September 2020,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
         
         
            Article 2
            This Decision is addressed to the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
         
         
            Done at Brussels, 18 November 2020.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2020)5780976.
      
      
         
            ANNEX
            Decision: 64 (budget lines will be aligned with the Annual Budget 2021, where appropriate)
            
               Budget Item: 05046001
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        FY 2017: Lifting of suspensions made by Commission Decision C(2017)6061 for Q4 2016, by Commission Decision C(2018)716 for Q1+Q2 2017 and by Commission Decision C(2018)3699 for Q3 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        -7 674 875,25 
                     
                     
                        7 674 875,25 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        FY2018: Lifting of suspensions made by Commission Decision C(2018)3699 for Q4 2017, by Commission Decision C (2018)7152 for Q1+Q2 2018 and by Commission Decision C(2019)4846 for Q3 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        -10 958 924,68 
                     
                     
                        10 958 924,68 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        FY2019: Lifting of suspensions made by Commission Decision C(2019)4846 for Q4 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 83 675,15
                     
                     
                        83 675,15 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -18 717 475,08 
                        
                     
                     
                        
                           18 717 475,08 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        -18 717 475,08 
                     
                     
                        18 717 475,08 
                     
                  
               Budget Item: 05070107
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2013
                     
                     
                        Reimbursement following judgment in case C-797/18P
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        99 103 011,64 
                     
                     
                        0,00
                     
                     
                        99 103 011,64 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2014
                     
                     
                        Reimbursement following judgment in case C-797/18P
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        30 531 692,80 
                     
                     
                        0,00
                     
                     
                        30 531 692,80 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2014
                     
                     
                        Reimbursement following judgment in case C-797/18P
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        37 163 161,78 
                     
                     
                        0,00
                     
                     
                        37 163 161,78 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           166 797 866,22 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           166 797 866,22 
                        
                     
                  
                        
                           NL
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Soundness of estimates affecting OP2013-2016 in FY2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        801,80
                     
                     
                        0,00
                     
                     
                        801,80
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total NL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           801,80
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           801,80
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        166 798 668,02 
                     
                     
                        0,00
                     
                     
                        166 798 668,02 
                     
                  
               Budget Item: 6701
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           CY
                        
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Market measures – NSP for the wine sector – Restructuring and conversion of vineyards - OTSC covering all payment claims of sufficient quality - FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 622,50
                     
                     
                        0,00
                     
                     
                        - 3 622,50
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Market measures – NSP for the wine sector – Restructuring and conversion of vineyards - OTSC covering all payment claims of sufficient quality - FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 7 110,00
                     
                     
                        0,00
                     
                     
                        - 7 110,00
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CY:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 10 732,50
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 10 732,50
                        
                     
                  
                        
                           CZ
                        
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        claim year 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 89 122,03
                     
                     
                        0,00
                     
                     
                        - 89 122,03
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 160 829,44
                     
                     
                        0,00
                     
                     
                        - 160 829,44
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 254 667,64
                     
                     
                        0,00
                     
                     
                        - 254 667,64
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 504 619,11
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 504 619,11
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Finding "Ex-ante OTSC carried out after the grubbing up"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 26 151,60
                     
                     
                        - 195,22
                     
                     
                        - 25 956,38
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Finding "Ex-ante OTSC carried out after the grubbing up"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 28 896,35
                     
                     
                        - 370,49
                     
                     
                        - 28 525,86
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2019
                     
                     
                        Finding "Ex-ante OTSC carried out after the grubbing up" FY2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 16 753,44
                     
                     
                        0,00
                     
                     
                        - 16 753,44
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Finding 'normal renewal' of vineyards
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 29 094,00
                     
                     
                        0,00
                     
                     
                        - 29 094,00
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Finding 'normal renewal' of vineyards
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 49 005,50
                     
                     
                        0,00
                     
                     
                        - 49 005,50
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 149 900,89
                        
                     
                     
                        
                           - 565,71
                        
                     
                     
                        
                           - 149 335,18
                        
                     
                  
                        
                           EE
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        OTSC CY 2017 insufficient number - SAPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 103 515,20
                     
                     
                        0,00
                     
                     
                        - 103 515,20
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        OTSC CY 2018 insufficient number - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 31 158,56
                     
                     
                        0,00
                     
                     
                        - 31 158,56
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        OTSC CY 2018 insufficient number - SFS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 5 905,31
                     
                     
                        0,00
                     
                     
                        - 5 905,31
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        OTSC CY 2018 insufficient number - VCS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 4 983,35
                     
                     
                        0,00
                     
                     
                        - 4 983,35
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total EE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 145 562,42
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 145 562,42
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Accreditation criteria Action I.1 FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 236 933,85
                     
                     
                        0,00
                     
                     
                        - 236 933,85
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Accreditation criteria Action I.1 FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 211 669,25
                     
                     
                        0,00
                     
                     
                        - 211 669,25
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Accreditation criteria FY2017 Action I.4.2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 326,57
                     
                     
                        0,00
                     
                     
                        - 9 326,57
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Accreditation criteria FY2018 Action I.4.2
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 7 784,16
                     
                     
                        0,00
                     
                     
                        - 7 784,16
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Accreditation criteria Measure II Banana FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 7 325,58
                     
                     
                        0,00
                     
                     
                        - 7 325,58
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Accreditation criteria Measure II Banana FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 24 916,61
                     
                     
                        0,00
                     
                     
                        - 24 916,61
                     
                  
                         
                     
                     
                        POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Accreditation criteria Subaction III.4.1 FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 121 378,07
                     
                     
                        0,00
                     
                     
                        - 121 378,07
                     
                  
                         
                     
                     
                        POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Accreditation criteria Subaction III.4.1 FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 127 384,64
                     
                     
                        0,00
                     
                     
                        - 127 384,64
                     
                  
                         
                     
                     
                        POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Accreditation criteria Subaction III.6.1 FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 132 740,57
                     
                     
                        0,00
                     
                     
                        - 132 740,57
                     
                  
                         
                     
                     
                        POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Accreditation criteria Subaction III.6.1 FY2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 144 681,54
                     
                     
                        0,00
                     
                     
                        - 144 681,54
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Correct calculation of the Aid Tolerance of 2% used. Measure II Banana FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 884,68
                     
                     
                        0,00
                     
                     
                        - 9 884,68
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Deficiency in key control for soundness of estimates in OP 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 12 255,46
                     
                     
                        0,00
                     
                     
                        - 12 255,46
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Deficiency in key control for sound of estimates
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 138 476,19
                     
                     
                        0,00
                     
                     
                        - 138 476,19
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Deficiency in key control for sound of estimates
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 129 161,26
                     
                     
                        0,00
                     
                     
                        - 129 161,26
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational Programmes
                     
                     
                        2009
                     
                     
                        Recognition of Producer Organisations and operational programmes
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -3 922 888,80 
                     
                     
                        -2 042 758,51 
                     
                     
                        -1 880 130,29 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational Programmes
                     
                     
                        2010
                     
                     
                        Recognition of Producer Organisations and operational programmes
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -4 917 485,69 
                     
                     
                        -2 566 722,82 
                     
                     
                        -2 350 762,87 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational Programmes
                     
                     
                        2011
                     
                     
                        Recognition of Producer Organisations and operational programmes
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 440 969,18
                     
                     
                        - 220 484,59
                     
                     
                        - 220 484,59
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in OTSC control rates 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 2 666,78
                     
                     
                        0,00
                     
                     
                        - 2 666,78
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in OTSC level / Recovery 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 120 070,59
                     
                     
                        0,00
                     
                     
                        - 120 070,59
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weaknesses in OTSC level / Recovery 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 12 016,35
                     
                     
                        0,00
                     
                     
                        - 12 016,35
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in OTSC level / Recovery 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 950,30
                     
                     
                        0,00
                     
                     
                        - 3 950,30
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in OTSC quality 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 572,07
                     
                     
                        0,00
                     
                     
                        - 572,07
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Weaknesses in OTSC quality 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 16 349,52
                     
                     
                        0,00
                     
                     
                        - 16 349,52
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Weakness on the performance of on the spot checks of sufficient quality FY2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 688 639,58
                     
                     
                        - 11 846,70
                     
                     
                        - 676 792,88
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2018
                     
                     
                        Weakness on the performance of on the spot checks of sufficient quality FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 744 559,27
                     
                     
                        - 10 583,47
                     
                     
                        - 733 975,80
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -12 184 086,56 
                        
                     
                     
                        
                           -4 852 396,09 
                        
                     
                     
                        
                           -7 331 690,47 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2015 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 137 287,03 
                     
                     
                        - 2 030,49
                     
                     
                        -2 135 256,54 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2016 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 695 389,08 
                     
                     
                        - 903,70
                     
                     
                        -1 694 485,38 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Allocations incorrectes de la réserve nationale dans le cadre du Régime de Paiement Unique (RPU) - année de demande 2017 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 410 680,45 
                     
                     
                        0,00
                     
                     
                        -1 410 680,45 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2015 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 385 229,18 
                     
                     
                        - 2 266,04
                     
                     
                        -2 382 963,14 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2016 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 855 381,36 
                     
                     
                        - 988,98
                     
                     
                        -1 854 392,38 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Allocations incorrectes - Paiement des droits avec la valeur la plus élevée - année de demande 2017 - PDB, PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 500 577,81 
                     
                     
                        0,00
                     
                     
                        -1 500 577,81 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - PDB, PV, JA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 562 185,99
                     
                     
                        - 738,93
                     
                     
                        - 561 447,06
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - PV
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 40 506,96
                     
                     
                        0,00
                     
                     
                        - 40 506,96
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - année de demande 2016 - VCS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 44 450,30
                     
                     
                        0,00
                     
                     
                        - 44 450,30
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - année de demande 2017 - PDB, PR, PV, JA
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 651 576,90
                     
                     
                        0,00
                     
                     
                        - 651 576,90
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - année de demande 2017 - VCS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 54 536,29
                     
                     
                        0,00
                     
                     
                        - 54 536,29
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -12 337 801,35 
                        
                     
                     
                        
                           - 6 928,14
                        
                     
                     
                        
                           -12 330 873,21 
                        
                     
                  
                        
                           GB
                        
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        Promotion measures IM 527
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 5 164,44
                     
                     
                        0,00
                     
                     
                        - 5 164,44
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        Promotion measures IM 527
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 18 222,61
                     
                     
                        0,00
                     
                     
                        - 18 222,61
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        Promotion measures IM 527
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 10 127,73
                     
                     
                        0,00
                     
                     
                        - 10 127,73
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Promotion measures IM 527
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 350,41
                     
                     
                        0,00
                     
                     
                        - 3 350,41
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        Promotion measures IM 534
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 290,87
                     
                     
                        0,00
                     
                     
                        - 290,87
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        Promotion measures IM 534
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 590 762,80
                     
                     
                        0,00
                     
                     
                        - 590 762,80
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Promotion measures IM 534
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 623 673,13
                     
                     
                        0,00
                     
                     
                        - 623 673,13
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Promotion measures IM 534
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 266 551,35
                     
                     
                        0,00
                     
                     
                        - 266 551,35
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GB:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 518 143,34 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -1 518 143,34 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2017
                     
                     
                        Deficiencies in 2 key controls, “Performance of administrative checks, including cross-checks, covering all aid applications and payment claims” and “Performance of on-the-spot checks covering all payment claims of sufficient quality”
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 434 307,91
                     
                     
                        0,00
                     
                     
                        - 434 307,91
                     
                  
                         
                     
                     
                        Wine - Restructuring and conversion of vineyards
                     
                     
                        2018
                     
                     
                        Deficiencies in 2 key controls, “Performance of administrative checks, including cross-checks, covering all aid applications and payment claims” and “Performance of on-the-spot checks covering all payment claims of sufficient quality”
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 471 998,56
                     
                     
                        0,00
                     
                     
                        - 471 998,56
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        Follow-up of INT/2015/002/GR
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 593 888,73
                     
                     
                        - 185 182,75
                     
                     
                        - 408 705,98
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Follow-up of INT/2015/002/GR
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 464 287,80
                     
                     
                        0,00
                     
                     
                        - 464 287,80
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Follow-up of INT/2015/002/GR
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 248 834,32
                     
                     
                        0,00
                     
                     
                        - 248 834,32
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Known Errors for EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 049 866,95 
                     
                     
                        - 35 697,15
                     
                     
                        -1 014 169,80 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -3 263 184,27 
                        
                     
                     
                        
                           - 220 879,90
                        
                     
                     
                        
                           -3 042 304,37 
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Apiculture
                     
                     
                        2017
                     
                     
                        2% flat-rate on submeasures not included in the OTSC sample
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 7 749,01
                     
                     
                        0,00
                     
                     
                        - 7 749,01
                     
                  
                         
                     
                     
                        Apiculture
                     
                     
                        2018
                     
                     
                        2% flat-rate on submeasures not included in the OTSC sample
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 7 637,67
                     
                     
                        0,00
                     
                     
                        - 7 637,67
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 320 152,21
                     
                     
                        - 3,36
                     
                     
                        - 320 148,85
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 1 063,02
                     
                     
                        0,00
                     
                     
                        - 1 063,02
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 835,64
                     
                     
                        0,00
                     
                     
                        - 835,64
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient identification checks under SMR 8 - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 391 144,49
                     
                     
                        - 77,66
                     
                     
                        - 391 066,83
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 1 670,31
                     
                     
                        0,00
                     
                     
                        - 1 670,31
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 407 229,83
                     
                     
                        - 1 272,26
                     
                     
                        - 405 957,57
                     
                  
                         
                     
                     
                        Milk - Other
                     
                     
                        2017
                     
                     
                        Ineligible expenditure - artificial creation of conditions
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 98 179,20
                     
                     
                        0,00
                     
                     
                        - 98 179,20
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Performance of on-the-spot checks to the sufficient number_Greening payment
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 314 162,05 
                     
                     
                        0,00
                     
                     
                        -3 314 162,05 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Performance of on-the-spot checks to the sufficient number_SAPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 624 643,45
                     
                     
                        0,00
                     
                     
                        - 624 643,45
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Performance of on-the-spot checks to the sufficient number_SFS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 253 687,59
                     
                     
                        0,00
                     
                     
                        - 253 687,59
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Performance of on-the-spot checks to the sufficient number_VCS area
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 116 826,70
                     
                     
                        0,00
                     
                     
                        - 116 826,70
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Performance of on-the-spot checks to the sufficient number_YFS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 24 748,23
                     
                     
                        0,00
                     
                     
                        - 24 748,23
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 569 729,40 
                        
                     
                     
                        
                           - 1 353,28
                        
                     
                     
                        
                           -5 568 376,12 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -57 207 673,98 
                     
                     
                        - 158 303,28
                     
                     
                        -57 049 370,70 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -6 356 672,68 
                     
                     
                        - 1 345,65
                     
                     
                        -6 355 327,03 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -1 433 955,02 
                     
                     
                        - 87,51
                     
                     
                        -1 433 867,51 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 211 941,89
                     
                     
                        - 8,17
                     
                     
                        - 211 933,72
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 299 057,90
                     
                     
                        - 68,38
                     
                     
                        - 298 989,52
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 52 414,70
                     
                     
                        - 4,16
                     
                     
                        - 52 410,54
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 183 501,53
                     
                     
                        0,00
                     
                     
                        - 183 501,53
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 20 088,26
                     
                     
                        0,00
                     
                     
                        - 20 088,26
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        Correction for differentiated unit amounts for measure 4 and measure 5 for claim year 2015 - VCS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -13 716 634,39 
                     
                     
                        - 8 541,04
                     
                     
                        -13 708 093,35 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        -4 204 048,56 
                     
                     
                        - 180 938,64
                     
                     
                        -4 023 109,92 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 25 453,31
                     
                     
                        - 859,24
                     
                     
                        - 24 594,07
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 48 651,74
                     
                     
                        - 968,06
                     
                     
                        - 47 683,68
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 48 472,17
                     
                     
                        - 754,00
                     
                     
                        - 47 718,17
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        -4 185 708,70 
                     
                     
                        - 92 838,76
                     
                     
                        -4 092 869,94 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 84 856,70
                     
                     
                        - 1 508,99
                     
                     
                        - 83 347,71
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 129 090,45
                     
                     
                        - 1 536,25
                     
                     
                        - 127 554,20
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 26,21
                     
                     
                        0,00
                     
                     
                        - 26,21
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 935 402,28
                     
                     
                        - 18 762,26
                     
                     
                        - 916 640,02
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 13 435,97
                     
                     
                        - 198,03
                     
                     
                        - 13 237,94
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 3 443,10
                     
                     
                        0,00
                     
                     
                        - 3 443,10
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT01-OTSCs of sufficient quality - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 9 645,61
                     
                     
                        0,00
                     
                     
                        - 9 645,61
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT01-OTSCs of sufficient quality - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 2 702,96
                     
                     
                        0,00
                     
                     
                        - 2 702,96
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT01 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 80 146,75
                     
                     
                        0,00
                     
                     
                        - 80 146,75
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT01 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 61 393,69
                     
                     
                        0,00
                     
                     
                        - 61 393,69
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT-05Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 74 770,86
                     
                     
                        - 1 487,23
                     
                     
                        - 73 283,63
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT05 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 57 659,34
                     
                     
                        0,00
                     
                     
                        - 57 659,34
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT07-OTSCs of sufficient quality - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 884,36
                     
                     
                        0,00
                     
                     
                        - 884,36
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT07-Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 6 917,29
                     
                     
                        0,00
                     
                     
                        - 6 917,29
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT07 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 4 482,30
                     
                     
                        0,00
                     
                     
                        - 4 482,30
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT08-Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 43 411,47
                     
                     
                        0,00
                     
                     
                        - 43 411,47
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT08 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 33 673,96
                     
                     
                        0,00
                     
                     
                        - 33 673,96
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT-10 Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 76 817,63
                     
                     
                        0,00
                     
                     
                        - 76 817,63
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT10 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 55 369,05
                     
                     
                        0,00
                     
                     
                        - 55 369,05
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT23 Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 97 405,92
                     
                     
                        0,00
                     
                     
                        - 97 405,92
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT23 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 72 864,97
                     
                     
                        0,00
                     
                     
                        - 72 864,97
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT24-OTSCs of sufficient quality - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3,01
                     
                     
                        0,00
                     
                     
                        - 3,01
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT24- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 15 708,97
                     
                     
                        0,00
                     
                     
                        - 15 708,97
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT24 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 9 747,84
                     
                     
                        0,00
                     
                     
                        - 9 747,84
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT25- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 5 513,96
                     
                     
                        0,00
                     
                     
                        - 5 513,96
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT25 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 957,63
                     
                     
                        0,00
                     
                     
                        - 3 957,63
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT26-OTSCs of sufficient quality - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 1 030,96
                     
                     
                        0,00
                     
                     
                        - 1 030,96
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT26-OTSCs of sufficient quality - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 262,39
                     
                     
                        0,00
                     
                     
                        - 262,39
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT26 - Performance of the OTSCs in the number required - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 344,44
                     
                     
                        0,00
                     
                     
                        - 1 344,44
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT26 - Performance of the OTSCs in the number required - claim year 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 900,07
                     
                     
                        0,00
                     
                     
                        - 900,07
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT26- Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 2 917,85
                     
                     
                        0,00
                     
                     
                        - 2 917,85
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        IT26 -Weaknesses in the administrative checks, to establish eligibility to the aid (applies to all paying agencies) - claim year 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 2 701,90
                     
                     
                        0,00
                     
                     
                        - 2 701,90
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        IT26 - Weaknesses in the administrative checks, to establish eligibility to the aid - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 907,15
                     
                     
                        0,00
                     
                     
                        - 3 907,15
                     
                  
                         
                     
                     
                        Other Direct Aid - Article 68-72 of Reg.73/2009
                     
                     
                        2015
                     
                     
                        Non application of administrative penalties for late notification of animal movements - VCS - claim year 2014
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 078 125,09 
                     
                     
                        - 17,90
                     
                     
                        -2 078 107,19 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Severe deficiencies in the control and management system
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        -2 037 272,72 
                     
                     
                        0,00
                     
                     
                        -2 037 272,72 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Severe deficiencies in the control and management system
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        -1 445 136,99 
                     
                     
                        0,00
                     
                     
                        -1 445 136,99 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2019
                     
                     
                        Severe deficiencies in the control and management system
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        - 558 152,62
                     
                     
                        0,00
                     
                     
                        - 558 152,62
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -96 005 359,29 
                        
                     
                     
                        
                           - 468 227,55
                        
                     
                     
                        
                           -95 537 131,74 
                        
                     
                  
                        
                           LT
                        
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        Eligibility of support
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 49 470,57
                     
                     
                        0,00
                     
                     
                        - 49 470,57
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        Eligibility of support
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 58 625,32
                     
                     
                        0,00
                     
                     
                        - 58 625,32
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        Eligibility of support
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 76 786,60
                     
                     
                        0,00
                     
                     
                        - 76 786,60
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        Eligibility of support
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 133 293,74
                     
                     
                        0,00
                     
                     
                        - 133 293,74
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        Eligibility of support
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 803,49
                     
                     
                        0,00
                     
                     
                        - 9 803,49
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 39 475,68
                     
                     
                        0,00
                     
                     
                        - 39 475,68
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 620 835,60
                     
                     
                        0,00
                     
                     
                        - 620 835,60
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 412 441,34
                     
                     
                        0,00
                     
                     
                        - 412 441,34
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in administrative checks_Cross-checks_quantity & quality of OTSC_GP_2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 209 218,29
                     
                     
                        0,00
                     
                     
                        - 209 218,29
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weakness in administrative checks_Active Farmer_RDP_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 375,00
                     
                     
                        0,00
                     
                     
                        - 3 375,00
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weakness in administrative checks_Active Farmer_SAPS_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 5 168,37
                     
                     
                        0,00
                     
                     
                        - 5 168,37
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        Weakness in administrative checks_Active Farmer_VCS_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 186,86
                     
                     
                        0,00
                     
                     
                        - 186,86
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        weakness in administrative checks covering the selection of the implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 73 978,25
                     
                     
                        0,00
                     
                     
                        - 73 978,25
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        weakness in administrative checks covering the selection of the implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 173 543,28
                     
                     
                        0,00
                     
                     
                        - 173 543,28
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        weakness in administrative checks covering the selection of the implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 97 558,98
                     
                     
                        0,00
                     
                     
                        - 97 558,98
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        weakness in administrative checks covering the selection of the implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 6 289,26
                     
                     
                        0,00
                     
                     
                        - 6 289,26
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in administrative checks_YFS_2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 32 605,72
                     
                     
                        0,00
                     
                     
                        - 32 605,72
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weakness in administrative checks_YFS_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 571,58
                     
                     
                        0,00
                     
                     
                        - 9 571,58
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weakness in administrative checks_YFS_2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 8 625,60
                     
                     
                        0,00
                     
                     
                        - 8 625,60
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 020 853,53 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -2 020 853,53 
                        
                     
                  
                        
                           NL
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Soundness of estimates affecting OP 2013-Op 2016 affecting FY 2017 - FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -1 082 129,64 
                     
                     
                        0,00
                     
                     
                        -1 082 129,64 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Soundness of estimates affecting OP 2013-Op 2016 affecting FY 2017 - FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 98 284,19
                     
                     
                        0,00
                     
                     
                        - 98 284,19
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Soundness of estimates affecting OP2017 (long term investments approved before national law change)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 68 544,48
                     
                     
                        0,00
                     
                     
                        - 68 544,48
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Soundness of estimates affecting OP2017 (long term investments approved before national law change)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 184 092,35
                     
                     
                        0,00
                     
                     
                        - 184 092,35
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Soundness of estimates affecting OP2018 (long term investments approved before national law change)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 74 582,19
                     
                     
                        0,00
                     
                     
                        - 74 582,19
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Soundness of estimates affecting OP2018 (long term investments approved before national law change)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 116 276,39
                     
                     
                        0,00
                     
                     
                        - 116 276,39
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Soundness of estimates affecting OP2019 (long term investments approved before national law change)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 10 809,34
                     
                     
                        0,00
                     
                     
                        - 10 809,34
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total NL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 634 718,58 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -1 634 718,58 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        EU School Scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in key control "checks to establish the eligibility of the aid". Dairy Products
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 542 928,92
                     
                     
                        0,00
                     
                     
                        - 542 928,92
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in key control "checks to establish the eligibility of the aid". Dairy Products
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 496 701,42
                     
                     
                        0,00
                     
                     
                        - 496 701,42
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in key control "checks to establish the eligibility of the aid". F&V
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 432 805,85
                     
                     
                        0,00
                     
                     
                        - 432 805,85
                     
                  
                         
                     
                     
                        EU School Scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in key control "checks to establish the eligibility of the aid". F&V
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 399 501,54
                     
                     
                        0,00
                     
                     
                        - 399 501,54
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 871 937,73 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -1 871 937,73 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 102 062,86
                     
                     
                        - 88,86
                     
                     
                        - 101 974,00
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 748,35
                     
                     
                        0,00
                     
                     
                        - 748,35
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 102 811,21
                        
                     
                     
                        
                           - 88,86
                        
                     
                     
                        
                           - 102 722,35
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 248 639,42
                     
                     
                        - 8 388,50
                     
                     
                        - 240 250,92
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 1 451,96
                     
                     
                        - 224,37
                     
                     
                        - 1 227,59
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 714,39
                     
                     
                        0,00
                     
                     
                        - 714,39
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 402,63
                     
                     
                        0,00
                     
                     
                        - 402,63
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 5 430,87
                     
                     
                        0,00
                     
                     
                        - 5 430,87
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 266,88
                     
                     
                        - 209,13
                     
                     
                        - 57,75
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 265,78
                     
                     
                        0,00
                     
                     
                        - 265,78
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 4,81
                     
                     
                        0,00
                     
                     
                        - 4,81
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -2 496 645,82 
                     
                     
                        - 501 675,79
                     
                     
                        -1 994 970,03 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 67 910,73
                     
                     
                        0,00
                     
                     
                        - 67 910,73
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 1 988,30
                     
                     
                        0,00
                     
                     
                        - 1 988,30
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 859 587,27
                     
                     
                        - 183 274,97
                     
                     
                        - 676 312,30
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 6 518,19
                     
                     
                        0,00
                     
                     
                        - 6 518,19
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 589,98
                     
                     
                        0,00
                     
                     
                        - 589,98
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2016 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 275,15
                     
                     
                        - 3,04
                     
                     
                        - 272,11
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -2 922 285,34 
                     
                     
                        - 181 552,32
                     
                     
                        -2 740 733,02 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 714,31
                     
                     
                        - 730,62
                     
                     
                        - 2 983,69
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2016 without animals
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 3 180,82
                     
                     
                        - 544,67
                     
                     
                        - 2 636,15
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 without animals
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        -1 681 451,90 
                     
                     
                        - 164 039,67
                     
                     
                        -1 517 412,23 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 without animals
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 3 294,85
                     
                     
                        - 1 690,84
                     
                     
                        - 1 604,01
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -8 304 619,40 
                        
                     
                     
                        
                           -1 042 333,92 
                        
                     
                     
                        
                           -7 262 285,48 
                        
                     
                  
                        
                           SK
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 572 600,01 
                     
                     
                        0,00
                     
                     
                        -1 572 600,01 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 758 332,91
                     
                     
                        0,00
                     
                     
                        - 758 332,91
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        GP _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 449 388,18
                     
                     
                        0,00
                     
                     
                        - 449 388,18
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        GP_weakness in the control of EFA catch crops CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 855 243,91 
                     
                     
                        0,00
                     
                     
                        -1 855 243,91 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        GP_weakness in the control of EFA catch crops CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 918 227,39 
                     
                     
                        0,00
                     
                     
                        -2 918 227,39 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        GP_weakness in the control of EFA catch crops CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 328 818,22 
                     
                     
                        0,00
                     
                     
                        -5 328 818,22 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -28 251 689,38 
                     
                     
                        - 660,91
                     
                     
                        -28 251 028,47 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 426 441,30 
                     
                     
                        - 184,84
                     
                     
                        -4 426 256,46 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SAPS _ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 862 418,07 
                     
                     
                        0,00
                     
                     
                        -2 862 418,07 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 831 209,59
                     
                     
                        0,00
                     
                     
                        - 831 209,59
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 842 673,44
                     
                     
                        0,00
                     
                     
                        - 842 673,44
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M04 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 13 464,69
                     
                     
                        0,00
                     
                     
                        - 13 464,69
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M04 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 119,49
                     
                     
                        0,00
                     
                     
                        - 119,49
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M05 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 55 815,21
                     
                     
                        0,00
                     
                     
                        - 55 815,21
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M05 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 238,50
                     
                     
                        0,00
                     
                     
                        - 3 238,50
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M06 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 86,20
                     
                     
                        0,00
                     
                     
                        - 86,20
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M06 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 98,61
                     
                     
                        0,00
                     
                     
                        - 98,61
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M07 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 777,37
                     
                     
                        0,00
                     
                     
                        - 777,37
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M07 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 2 002,21
                     
                     
                        0,00
                     
                     
                        - 2 002,21
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M08 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 111,15
                     
                     
                        0,00
                     
                     
                        - 111,15
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M08 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 879,22
                     
                     
                        0,00
                     
                     
                        - 879,22
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS_M10 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 4 070,30
                     
                     
                        0,00
                     
                     
                        - 4 070,30
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2018
                     
                     
                        VCS_M10 Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 6 028,45
                     
                     
                        0,00
                     
                     
                        - 6 028,45
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        VCS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 97 240,99
                     
                     
                        0,00
                     
                     
                        - 97 240,99
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        XC - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 387,15
                     
                     
                        0,00
                     
                     
                        - 387,15
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        XC - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 642 230,14
                     
                     
                        - 19 629,83
                     
                     
                        - 622 600,31
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        XC - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 6 368,54
                     
                     
                        0,00
                     
                     
                        - 6 368,54
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        XC - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 436,37
                     
                     
                        - 2,38
                     
                     
                        - 433,99
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        XC - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 646 578,56
                     
                     
                        - 14 298,20
                     
                     
                        - 632 280,36
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 5 670,08
                     
                     
                        0,00
                     
                     
                        - 5 670,08
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 724,57
                     
                     
                        0,00
                     
                     
                        - 3 724,57
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        YFS_ Weaknesses in LPIS update-quality, quality of OTC and instigation of recoveries CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 076,38
                     
                     
                        0,00
                     
                     
                        - 3 076,38
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -51 589 446,58 
                        
                     
                     
                        
                           - 34 776,16
                        
                     
                     
                        
                           -51 554 670,42 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        - 197 213 506,16 
                     
                     
                        -6 627 549,61 
                     
                     
                        - 190 585 956,55 
                     
                  
               Budget Item: 6711
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           BG
                        
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        Deficiency to cost reasonableness (SCO) for M19.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 929,57
                     
                     
                        - 1 164,27
                     
                     
                        - 2 765,30
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Deficiency to cost reasonableness (SCO) for M19.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 424,12
                     
                     
                        - 424,12
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD Investment - public beneficiaries
                     
                     
                        2014
                     
                     
                        Financial errors in public procurements audited
                     
                     
                        FLAT RATE
                     
                     
                        4,95%
                     
                     
                        EUR
                     
                     
                        -1 169 370,25 
                     
                     
                        -1 155 315,23 
                     
                     
                        - 14 055,02
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        Financial errors in public procurements audited
                     
                     
                        FLAT RATE
                     
                     
                        4,95%
                     
                     
                        EUR
                     
                     
                        -4 388 017,09 
                     
                     
                        -1 888 177,50 
                     
                     
                        -2 499 839,59 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        Financial errors in public procurements audited
                     
                     
                        FLAT RATE
                     
                     
                        4,95%
                     
                     
                        EUR
                     
                     
                        - 122 639,68
                     
                     
                        - 52 772,24
                     
                     
                        - 69 867,44
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Financial errors in public procurements audited
                     
                     
                        FLAT RATE
                     
                     
                        4,95%
                     
                     
                        EUR
                     
                     
                        -8 419 789,55 
                     
                     
                        -4 914 689,05 
                     
                     
                        -3 505 100,50 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Financial errors in public procurements audited
                     
                     
                        FLAT RATE
                     
                     
                        4,95%
                     
                     
                        EUR
                     
                     
                        - 209 060,84
                     
                     
                        - 122 030,25
                     
                     
                        - 87 030,59
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 9 852,87
                     
                     
                        - 4 197,32
                     
                     
                        - 5 655,55
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 312,42
                     
                     
                        - 180,54
                     
                     
                        - 131,88
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 643,81
                     
                     
                        - 190,75
                     
                     
                        - 453,06
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 13 471,39
                     
                     
                        0,00
                     
                     
                        - 13 471,39
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        KC cost reasonableness M431 - evaluation of the costs by calculating the average of the costs in budget +10%
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 21 735,69
                     
                     
                        0,00
                     
                     
                        - 21 735,69
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -14 359 247,28 
                        
                     
                     
                        
                           -8 139 141,27 
                        
                     
                     
                        
                           -6 220 106,01 
                        
                     
                  
                        
                           CY
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 6 011,03
                     
                     
                        0,00
                     
                     
                        - 6 011,03
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 42 004,29
                     
                     
                        0,00
                     
                     
                        - 42 004,29
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 238 263,25
                     
                     
                        0,00
                     
                     
                        - 238 263,25
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2020
                     
                     
                        RD-NIACS - Weaknesses in the verification of payment claims and insufficient quality of OTSC for M4.1
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 32 429,36
                     
                     
                        0,00
                     
                     
                        - 32 429,36
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CY:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 318 707,93
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 318 707,93
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2011
                     
                     
                        Appropriate evaluation of the reasonableness of costs (M121)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 4,73
                     
                     
                        0,00
                     
                     
                        - 4,73
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2014
                     
                     
                        Appropriate evaluation of the reasonableness of costs (M121)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 4 452,93
                     
                     
                        0,00
                     
                     
                        - 4 452,93
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        Appropriate evaluation of the reasonableness of costs (M121)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 52 344,94
                     
                     
                        0,00
                     
                     
                        - 52 344,94
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Appropriate evaluation of the reasonableness of costs (M121)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 228 356,95
                     
                     
                        0,00
                     
                     
                        - 228 356,95
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Appropriate evaluation of the reasonableness of costs (M121)
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 637,66
                     
                     
                        0,00
                     
                     
                        - 3 637,66
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        deficiency in the key control of cost reasonableness M19 for 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 9 558,30
                     
                     
                        0,00
                     
                     
                        - 9 558,30
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        deficiency in the key control of cost reasonableness M19 for 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 70 644,65
                     
                     
                        0,00
                     
                     
                        - 70 644,65
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 84 296,18
                     
                     
                        0,00
                     
                     
                        - 84 296,18
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 109 955,36
                     
                     
                        0,00
                     
                     
                        - 109 955,36
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        deficiency in the key control of cost reasonableness M4(4.1, 4.2, 4.3) for 2017, 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 32 176,95
                     
                     
                        0,00
                     
                     
                        - 32 176,95
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 22 094,27
                     
                     
                        0,00
                     
                     
                        - 22 094,27
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 4 612,18
                     
                     
                        0,00
                     
                     
                        - 4 612,18
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2019
                     
                     
                        deficiency in the key control of cost reasonableness M8.6 for 2017 , 2018 and 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 5 556,58
                     
                     
                        0,00
                     
                     
                        - 5 556,58
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        eligibility criteria of the aid scheme and/or support measure (M123)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 274 107,83
                     
                     
                        0,00
                     
                     
                        - 274 107,83
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        M8: reasonableness of cost (same observation than in RD1/2017/854/ES)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 50 628,33
                     
                     
                        0,00
                     
                     
                        - 50 628,33
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        M8: reasonableness of cost (same observation than in RD1/2017/854/ES)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 20 607,65
                     
                     
                        0,00
                     
                     
                        - 20 607,65
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2015
                     
                     
                        M8: verification of payment claims and selection of projects - CY2015 and 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 259 954,93
                     
                     
                        0,00
                     
                     
                        - 259 954,93
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        M8: verification of payment claims and selection of projects - CY2015 and 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 85 816,77
                     
                     
                        0,00
                     
                     
                        - 85 816,77
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        M8: verification of payment claims and selection of projects - CY2015 and 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -1 101 757,25 
                     
                     
                        0,00
                     
                     
                        -1 101 757,25 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 420 564,44 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -2 420 564,44 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 1 525,60
                     
                     
                        0,00
                     
                     
                        - 1 525,60
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 13 793,08
                     
                     
                        - 1 735,70
                     
                     
                        - 12 057,38
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 652,10
                     
                     
                        0,00
                     
                     
                        - 652,10
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2016
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 1 212,58
                     
                     
                        0,00
                     
                     
                        - 1 212,58
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 3 518,84
                     
                     
                        0,00
                     
                     
                        - 3 518,84
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 31 200,35
                     
                     
                        - 23 839,06
                     
                     
                        - 7 361,29
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 4 627,96
                     
                     
                        0,00
                     
                     
                        - 4 627,96
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2017
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 3 551,37
                     
                     
                        0,00
                     
                     
                        - 3 551,37
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 577,19
                     
                     
                        0,00
                     
                     
                        - 577,19
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 6 443,02
                     
                     
                        0,00
                     
                     
                        - 6 443,02
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 72 044,31
                     
                     
                        0,00
                     
                     
                        - 72 044,31
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2018
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 10 672,35
                     
                     
                        0,00
                     
                     
                        - 10 672,35
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2018
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 5 915,01
                     
                     
                        0,00
                     
                     
                        - 5 915,01
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 4 100,29
                     
                     
                        0,00
                     
                     
                        - 4 100,29
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2019
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 4 482,00
                     
                     
                        0,00
                     
                     
                        - 4 482,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 68 152,62
                     
                     
                        0,00
                     
                     
                        - 68 152,62
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2019
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 13 535,65
                     
                     
                        0,00
                     
                     
                        - 13 535,65
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2019
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 5 427,03
                     
                     
                        0,00
                     
                     
                        - 5 427,03
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        Serious weaknesses in public procurement checks
                     
                     
                        FLAT RATE
                     
                     
                        0,64%
                     
                     
                        EUR
                     
                     
                        - 12 282,93
                     
                     
                        0,00
                     
                     
                        - 12 282,93
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - années de demande 2016 - ICHN
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 046,82
                     
                     
                        0,00
                     
                     
                        - 3 046,82
                     
                  
                         
                     
                     
                        Rural Développent EAFRD mesures subject to IACS
                     
                     
                        2018
                     
                     
                        Vérifications concernant le statut d'agriculteur actif - années de demande 2017 - ICHN
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 4 070,28
                     
                     
                        0,00
                     
                     
                        - 4 070,28
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 270 831,38
                        
                     
                     
                        
                           - 25 574,76
                        
                     
                     
                        
                           - 245 256,62
                        
                     
                  
                        
                           GB
                        
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2017
                     
                     
                        Damage of Agricultural potential not at least 30%
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 299 951,04
                     
                     
                        0,00
                     
                     
                        - 299 951,04
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2018
                     
                     
                        Damage of Agricultural potential not at least 30%
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 32 647,89
                     
                     
                        0,00
                     
                     
                        - 32 647,89
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2019
                     
                     
                        Damage of Agricultural potential not at least 30%
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 18 627,64
                     
                     
                        0,00
                     
                     
                        - 18 627,64
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GB:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 351 226,57
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 351 226,57
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Known Errors for EAGF and EAFRD
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 514,89
                     
                     
                        0,00
                     
                     
                        - 514,89
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 514,89
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 514,89
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 15 743,77
                     
                     
                        - 118,95
                     
                     
                        - 15 624,82
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 752,38
                     
                     
                        - 31,39
                     
                     
                        - 720,99
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 114,22
                     
                     
                        0,00
                     
                     
                        - 114,22
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient identification checks under SMR 8 - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 63 199,04
                     
                     
                        - 95,82
                     
                     
                        - 63 103,22
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 2 611,68
                     
                     
                        0,00
                     
                     
                        - 2 611,68
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient identification checks under SMR 8 - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 69 154,67
                     
                     
                        0,00
                     
                     
                        - 69 154,67
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 151 575,76
                        
                     
                     
                        
                           - 246,16
                        
                     
                     
                        
                           - 151 329,60
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2016
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 698 173,47
                     
                     
                        - 54 690,31
                     
                     
                        - 643 483,16
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 5 726,26
                     
                     
                        0,00
                     
                     
                        - 5 726,26
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 859 330,86
                     
                     
                        - 29 891,01
                     
                     
                        - 829 439,85
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 14 798,78
                     
                     
                        0,00
                     
                     
                        - 14 798,78
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2017
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 748 894,88
                     
                     
                        0,00
                     
                     
                        - 748 894,88
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 203 389,34
                     
                     
                        - 44,80
                     
                     
                        - 203 344,54
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 1 949,02
                     
                     
                        0,00
                     
                     
                        - 1 949,02
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2018
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 617 826,69
                     
                     
                        0,00
                     
                     
                        - 617 826,69
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        0,00
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 138 591,33
                     
                     
                        0,00
                     
                     
                        - 138 591,33
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 4 957,08
                     
                     
                        0,00
                     
                     
                        - 4 957,08
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2019
                     
                     
                        Checks concerning the active farmer provision - art 9(2)(c) and 9(3)(b) - claim year 2015 - BPS, Young+greening+small, VCS, RD M3+M6+M11+M13+M14
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 179 968,19
                     
                     
                        0,00
                     
                     
                        - 179 968,19
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 482 440,06
                     
                     
                        - 6 383,47
                     
                     
                        - 476 056,59
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 325 959,84
                     
                     
                        - 4 311,75
                     
                     
                        - 321 648,09
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2015 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 85 009,56
                     
                     
                        - 1 180,87
                     
                     
                        - 83 828,69
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 682 559,13
                     
                     
                        - 5 587,19
                     
                     
                        - 676 971,94
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of SMRs 7,8,9; deficient instructions to vets; OTSC not carried out within the same calendar year - Deficient reporting by vets to the PA - No adequate supervision procedures - CY 2016 + late payments
                     
                     
                        FLAT RATE
                     
                     
                        7,00%
                     
                     
                        EUR
                     
                     
                        - 382 990,87
                     
                     
                        - 2 161,24
                     
                     
                        - 380 829,63
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 4 503,90
                     
                     
                        - 77,77
                     
                     
                        - 4 426,13
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 66,44
                     
                     
                        - 0,78
                     
                     
                        - 65,66
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 28 425,60
                     
                     
                        - 165,22
                     
                     
                        - 28 260,38
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 10 242,85
                     
                     
                        - 29,09
                     
                     
                        - 10 213,76
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        Deficient checks of timeliness of notifications of animal events (SMR 7) - Deficient distribution of OTSC throughout the year - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 492,31
                     
                     
                        - 4,12
                     
                     
                        - 488,19
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 476 296,46 
                        
                     
                     
                        
                           - 104 527,62
                        
                     
                     
                        
                           -5 371 768,84 
                        
                     
                  
                        
                           LT
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Weakness in administrative checks_Active Farmer_EAFRD_ANC_2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 156,94
                     
                     
                        0,00
                     
                     
                        - 156,94
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 156,94
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 156,94
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 9 165,26
                     
                     
                        - 1,31
                     
                     
                        - 9 163,95
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 1 738,51
                     
                     
                        - 443,65
                     
                     
                        - 1 294,86
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 10 903,77
                        
                     
                     
                        
                           - 444,96
                        
                     
                     
                        
                           - 10 458,81
                        
                     
                  
                        
                           RO
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Animal welfare: overestimated payment rates (FY 2017 and 2018)
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        -7 674 875,25 
                     
                     
                        0,00
                     
                     
                        -7 674 875,25 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Animal welfare: overestimated payment rates (FY 2017 and 2018)
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        -10 958 924,68 
                     
                     
                        0,00
                     
                     
                        -10 958 924,68 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Animal welfare: overestimated payment rates - FY2019
                     
                     
                        FLAT RATE
                     
                     
                        25,00%
                     
                     
                        EUR
                     
                     
                        - 83 675,15
                     
                     
                        0,00
                     
                     
                        - 83 675,15
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 330 539,56
                     
                     
                        - 35 411,56
                     
                     
                        - 295 128,00
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 510 986,67
                     
                     
                        - 62 682,26
                     
                     
                        - 448 304,41
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 601,19
                     
                     
                        - 764,29
                     
                     
                        - 2 836,90
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2014 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 7 660,64
                     
                     
                        - 1 915,16
                     
                     
                        - 5 745,48
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 6 938,29
                     
                     
                        0,00
                     
                     
                        - 6 938,29
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 162,96
                     
                     
                        0,00
                     
                     
                        - 162,96
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 21,82
                     
                     
                        0,00
                     
                     
                        - 21,82
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2014 without animals 3%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 7,49
                     
                     
                        0,00
                     
                     
                        - 7,49
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -1 009 903,02 
                     
                     
                        - 23 388,35
                     
                     
                        - 986 514,67
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 97 233,46
                     
                     
                        - 1 115,90
                     
                     
                        - 96 117,56
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 2 886,36
                     
                     
                        - 296,15
                     
                     
                        - 2 590,21
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 153 352,67
                     
                     
                        0,00
                     
                     
                        - 153 352,67
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 22 532,73
                     
                     
                        - 0,01
                     
                     
                        - 22 532,72
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015 without animals 6%
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 400,46
                     
                     
                        0,00
                     
                     
                        - 400,46
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -1 580 384,82 
                     
                     
                        - 161 851,02
                     
                     
                        -1 418 533,80 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 with animals
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 57 298,98
                     
                     
                        - 13 261,54
                     
                     
                        - 44 037,44
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016 without animals
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 304 240,59
                     
                     
                        - 0,18
                     
                     
                        - 304 240,41
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016 without animals
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 1 267,01
                     
                     
                        0,00
                     
                     
                        - 1 267,01
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total RO:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -22 806 893,80 
                        
                     
                     
                        
                           - 300 686,42
                        
                     
                     
                        
                           -22 506 207,38 
                        
                     
                  
                        
                           SE
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 31 714,13
                     
                     
                        0,00
                     
                     
                        - 31 714,13
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 21 318,45
                     
                     
                        0,00
                     
                     
                        - 21 318,45
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 30 889,17
                     
                     
                        0,00
                     
                     
                        - 30 889,17
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Appropriate checks on the compliance with long-term commitments are not yet carried out for all sub-measures of measure 10, except for management of wetlands (FABOD) and endangered breeds (RBETE) - CYs 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 36 269,25
                     
                     
                        0,00
                     
                     
                        - 36 269,25
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 547 798,93
                     
                     
                        0,00
                     
                     
                        - 547 798,93
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 368 234,12
                     
                     
                        0,00
                     
                     
                        - 368 234,12
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 533 549,38
                     
                     
                        0,00
                     
                     
                        - 533 549,38
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 10.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 626 479,57
                     
                     
                        0,00
                     
                     
                        - 626 479,57
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 115 579,22
                     
                     
                        0,00
                     
                     
                        - 115 579,22
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 77 693,13
                     
                     
                        0,00
                     
                     
                        - 77 693,13
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 112 572,73
                     
                     
                        0,00
                     
                     
                        - 112 572,73
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 11.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 132 179,92
                     
                     
                        0,00
                     
                     
                        - 132 179,92
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 514 310,19
                     
                     
                        0,00
                     
                     
                        - 514 310,19
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 116 008,24
                     
                     
                        0,00
                     
                     
                        - 116 008,24
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 331 326,49
                     
                     
                        0,00
                     
                     
                        - 331 326,49
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Implementation of an appropriate sanction system - CYs 2015, 2016, 2017 and 2018 - Measure 13.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 299 524,08
                     
                     
                        0,00
                     
                     
                        - 299 524,08
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Lack of respect of the requirement to have a commitment plan for sub-measure grazing land (BETE) - CY 2015 - Measure 10 - Sub-measure BETE.
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 272 245,00 
                     
                     
                        0,00
                     
                     
                        -1 272 245,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 1 620,30
                     
                     
                        0,00
                     
                     
                        - 1 620,30
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 3 148,63
                     
                     
                        0,00
                     
                     
                        - 3 148,63
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Timing between counting of animals and on-the-spot controls - CYs 2016, 2017 and 2018 - Measure 14.
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 2 997,07
                     
                     
                        0,00
                     
                     
                        - 2 997,07
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 175 458,00 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           -5 175 458,00 
                        
                     
                  
                        
                           SK
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M04
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 668 120,35
                     
                     
                        - 554 421,53
                     
                     
                        - 113 698,82
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M04
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        -1 844 723,48 
                     
                     
                        - 606 628,56
                     
                     
                        -1 238 094,92 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M04
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        -3 005 072,38 
                     
                     
                        0,00
                     
                     
                        -3 005 072,38 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M06
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 81 950,91
                     
                     
                        - 26 698,41
                     
                     
                        - 55 252,50
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2018
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M06
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 868 287,06
                     
                     
                        0,00
                     
                     
                        - 868 287,06
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M08
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 206 730,08
                     
                     
                        - 206 730,08
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M08
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        -1 256 240,23 
                     
                     
                        -1 256 240,23 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M08
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 583 234,61
                     
                     
                        0,00
                     
                     
                        - 583 234,61
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M19
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 25 779,79
                     
                     
                        - 8 398,67
                     
                     
                        - 17 381,12
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Calculated financial correction for deficiencies related to public procurement verification - M19
                     
                     
                        FLAT RATE
                     
                     
                        4,72%
                     
                     
                        EUR
                     
                     
                        - 9 898,71
                     
                     
                        0,00
                     
                     
                        - 9 898,71
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 317 444,02
                     
                     
                        0,00
                     
                     
                        - 317 444,02
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 396 604,86
                     
                     
                        0,00
                     
                     
                        - 396 604,86
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Measure 10 'Agri-environment-climate' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 418 697,42
                     
                     
                        0,00
                     
                     
                        - 418 697,42
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 270 123,96
                     
                     
                        0,00
                     
                     
                        - 270 123,96
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 291 093,34
                     
                     
                        0,00
                     
                     
                        - 291 093,34
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Measure 11 'Organic farming' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 301 664,42
                     
                     
                        0,00
                     
                     
                        - 301 664,42
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 644,37
                     
                     
                        0,00
                     
                     
                        - 644,37
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 779,43
                     
                     
                        0,00
                     
                     
                        - 779,43
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Measure 12 'Natura 2000 and Water Framework Directive' ''payments' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 530,27
                     
                     
                        0,00
                     
                     
                        - 530,27
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 655 404,94 
                     
                     
                        0,00
                     
                     
                        -1 655 404,94 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 682 955,26 
                     
                     
                        0,00
                     
                     
                        -1 682 955,26 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Measure 13 'Payments to areas facing natural or other specific constraints' Weaknesses in LPIS update-quality and instigation of recoveries CY 2015-2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 681 029,33 
                     
                     
                        0,00
                     
                     
                        -1 681 029,33 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        XC - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 150 350,62
                     
                     
                        - 9 540,10
                     
                     
                        - 140 810,52
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        XC - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 4 213,83
                     
                     
                        - 60,22
                     
                     
                        - 4 153,61
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        XC - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 160 926,82
                     
                     
                        - 4 144,06
                     
                     
                        - 156 782,76
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -15 882 500,49 
                        
                     
                     
                        
                           -2 672 861,86 
                        
                     
                     
                        
                           -13 209 638,63 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -67 224 877,71 
                     
                     
                        -11 243 483,05 
                     
                     
                        -55 981 394,66