CELEX: 32012D0089
Language: en
Date: 2012-02-14 00:00:00
Title: 2012/89/EU: Commission Implementing Decision of 14 February 2012 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2012) 726)

16.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 43/23
            
         COMMISSION IMPLEMENTING DECISION
   of 14 February 2012
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2012) 726)
   (Only the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Portuguese, Spanish and Swedish texts are authentic)
   (2012/89/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Pursuant to Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 31 October 2011 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 14 February 2012.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
         BUDGET ITEM: 6701
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  BE
               
               
                  Certification
               
               
                  2009
               
               
                  ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 742,94
               
               
                  –4 742,94
               
               
                  0,00
               
            
                  BE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2009
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 364 960,70
               
               
                  – 364 960,70
               
               
                  0,00
               
            
                  BE Total
               
               
                  EUR
               
               
                  – 369 703,64
               
               
                  – 369 703,64
               
               
                  0,00
               
            
                  CY
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 368,21
               
               
                  –24 368,21
               
               
                  0,00
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  CYP
               
               
                  –11 620,70
               
               
                  –1 561,80
               
               
                  –10 058,90
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 180,84
               
               
                  0,00
               
               
                  – 180,84
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –50 451,34
               
               
                  –7 171,08
               
               
                  –43 280,26
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –0,23
               
               
                  0,00
               
               
                  –0,23
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –13,68
               
               
                  0,00
               
               
                  –13,68
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Good Agricultural and Environmental Conditions not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –38 733,21
               
               
                  –4 646,06
               
               
                  –34 087,15
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –0,13
               
               
                  0,00
               
               
                  –0,13
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Good Agricultural and Environmental Conditions not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –18,90
               
               
                  0,00
               
               
                  –18,90
               
            
                  CY Total
               
               
                  CYP
               
               
                  –11 620,70
               
               
                  –1 561,80
               
               
                  –10 058,90
               
            
                  CY Total
               
               
                  EUR
               
               
                  – 113 766,55
               
               
                  –36 185,35
               
               
                  –77 581,19
               
            
                  CZ
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –11 170,27
               
               
                  –11 170,27
               
               
                  0,00
               
            
                  CZ Total
               
               
                  EUR
               
               
                  –11 170,27
               
               
                  –11 170,27
               
               
                  0,00
               
            
                  DE
               
               
                  Clearance of accounts - Conformity Clearance
               
               
                  2010
               
               
                  Reduction in accordance with clearance decision
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –7 108 483,29
               
               
                  –7 108 483,29
               
               
                  0,00
               
            
                  DE
               
               
                  Certification
               
               
                  2008
               
               
                  total error exceeding the level of materiality (EAGF Annex III population)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –36 170,39
               
               
                  0,00
               
               
                  –36 170,39
               
            
                  DE Total
               
               
                  EUR
               
               
                  –7 144 653,68
               
               
                  –7 108 483,29
               
               
                  –36 170,39
               
            
                  DK
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 898,56
               
               
                  – 898,56
               
               
                  0,00
               
            
                  DK Total
               
               
                  EUR
               
               
                  – 898,56
               
               
                  – 898,56
               
               
                  0,00
               
            
                  EE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 003,08
               
               
                  –10 003,08
               
               
                  0,00
               
            
                  EE Total
               
               
                  EUR
               
               
                  –10 003,08
               
               
                  –10 003,08
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 626 687,43
               
               
                  –2 626 687,43
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 646 885,25
               
               
                  –4 646 885,25
               
               
                  0,00
               
            
                  ES
               
               
                  Milk - Quota
               
               
                  2010
               
               
                  recovery of milk levy
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  697 302,87
               
               
                  697 302,87
               
               
                  0,00
               
            
                  ES
               
               
                  Certification
               
               
                  2007
               
               
                  Systematic errors (EAGF non-IACS population)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 125 570,62
               
               
                  0,00
               
               
                  – 125 570,62
               
            
                  ES
               
               
                  Certification
               
               
                  2008
               
               
                  Problems concerning mainly material and known errors in the accounts and/ or debtors (EAGF)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –27 516,38
               
               
                  0,00
               
               
                  –27 516,38
               
            
                  ES
               
               
                  Certification
               
               
                  2008
               
               
                  ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 242 423,55
               
               
                  0,00
               
               
                  – 242 423,55
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2008
               
               
                  overshooting of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 691 056,57
               
               
                  0,00
               
               
                  – 691 056,57
               
            
                  ES
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2006
               
               
                  ineligible expenditure - the interests paid following non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 336,20
               
               
                  0,00
               
               
                  –2 336,20
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2006
               
               
                  ineligible expenditure - the interests paid following non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 148,25
               
               
                  0,00
               
               
                  – 148,25
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  ineligible expenditure - the interests paid following non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –20 720,15
               
               
                  0,00
               
               
                  –20 720,15
               
            
                  ES
               
               
                  _Recoveries
               
               
                  2006
               
               
                  ineligible expenditure - the interests paid following non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 221 965,92
               
               
                  0,00
               
               
                  – 221 965,92
               
            
                  ES
               
               
                  _Recoveries
               
               
                  2007
               
               
                  ineligible expenditure - the interests paid following non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 133 057,74
               
               
                  0,00
               
               
                  – 133 057,74
               
            
                  ES Total
               
               
                  EUR
               
               
                  –8 041 065,19
               
               
                  –6 576 269,81
               
               
                  –1 464 795,38
               
            
                  FI
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –11 361,66
               
               
                  –11 361,66
               
               
                  0,00
               
            
                  FI Total
               
               
                  EUR
               
               
                  –11 361,66
               
               
                  –11 361,66
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –9 281,94
               
               
                  –9 281,94
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 456 625,58
               
               
                  –1 456 625,58
               
               
                  0,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 271 825,45
               
               
                  – 195 560,21
               
               
                  –7 076 265,24
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  14 207,12
               
               
                  0,00
               
               
                  14 207,12
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –10 469 049,05
               
               
                  –90 522,67
               
               
                  –10 378 526,39
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  7 219,27
               
               
                  – 496,31
               
               
                  7 715,58
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –12 452,64
               
               
                  –12 759,95
               
               
                  307,30
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –10 396 466,70
               
               
                  0,00
               
               
                  –10 396 466,70
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –18 620,64
               
               
                  0,00
               
               
                  –18 620,64
               
            
                  GB Total
               
               
                  EUR
               
               
                  –29 612 895,62
               
               
                  –1 765 246,65
               
               
                  –27 847 648,97
               
            
                  HU
               
               
                  Direct Decoupled Aid (single area payment scheme - SAPS)
               
               
                  2007
               
               
                  weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 405 065,12
               
               
                  0,00
               
               
                  –2 405 065,12
               
            
                  HU
               
               
                  Direct Decoupled Aid (single area payment scheme - SAPS)
               
               
                  2008
               
               
                  weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 838 373,29
               
               
                  0,00
               
               
                  –2 838 373,29
               
            
                  HU
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –21 609,30
               
               
                  –21 609,30
               
               
                  0,00
               
            
                  HU Total
               
               
                  EUR
               
               
                  –5 265 047,71
               
               
                  –21 609,30
               
               
                  –5 243 438,41
               
            
                  IE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –95 332,91
               
               
                  –95 332,91
               
               
                  0,00
               
            
                  IE
               
               
                  Public Storage - Sugar
               
               
                  2005
               
               
                  not meeting the regulatory minimum control level
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 983,00
               
               
                  0,00
               
               
                  – 983,00
               
            
                  IE
               
               
                  Public Storage - Sugar
               
               
                  2006
               
               
                  not meeting the regulatory minimum control level
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 392,00
               
               
                  0,00
               
               
                  –3 392,00
               
            
                  IE
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2002
               
               
                  alleged misapplication of agricultural funds (olaf case of/2007/0586)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 101 731,00
               
               
                  0,00
               
               
                  – 101 731,00
               
            
                  IE
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2003
               
               
                  alleged misapplication of agricultural funds (olaf case of/2007/0586)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 697,00
               
               
                  0,00
               
               
                  –8 697,00
               
            
                  IE
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2004
               
               
                  alleged misapplication of agricultural funds (olaf case of/2007/0586)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 697,00
               
               
                  0,00
               
               
                  –8 697,00
               
            
                  IE
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2005
               
               
                  alleged misapplication of agricultural funds (olaf case of/2007/0586)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 697,00
               
               
                  0,00
               
               
                  –8 697,00
               
            
                  IE
               
               
                  Rural Development EAGGF (2000-2006) - Area related measures
               
               
                  2006
               
               
                  alleged misapplication of agricultural funds (olaf case of/2007/0586)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 697,00
               
               
                  0,00
               
               
                  –8 697,00
               
            
                  IE Total
               
               
                  EUR
               
               
                  – 236 226,91
               
               
                  –95 332,91
               
               
                  – 140 894,00
               
            
                  IT
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2007
               
               
                  non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –27 293 119,72
               
               
                  –27 293 119,72
               
               
                  0,00
               
            
                  IT
               
               
                  Financial audit - Overshooting
               
               
                  2009
               
               
                  Exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 207 254,09
               
               
                  – 207 254,09
               
               
                  0,00
               
            
                  IT
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2009
               
               
                  Non-respect of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 543 462,81
               
               
                  –2 543 462,81
               
               
                  0,00
               
            
                  IT
               
               
                  Olive Oil - Production Aid
               
               
                  2005
               
               
                  weaknesses in the controls of mills and compatibility of yields
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 702 915,00
               
               
                  0,00
               
               
                  –10 702 915,00
               
            
                  IT
               
               
                  Olive Oil - Production Aid
               
               
                  2006
               
               
                  weaknesses in the controls of mills and compatibility of yields
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 752 842,00
               
               
                  0,00
               
               
                  –10 752 842,00
               
            
                  IT Total
               
               
                  EUR
               
               
                  –51 499 593,62
               
               
                  –30 043 836,62
               
               
                  –21 455 757,00
               
            
                  LT
               
               
                  Direct Payments
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  LTL
               
               
                  –7 134 543,98
               
               
                  0,00
               
               
                  –7 134 543,98
               
            
                  LT
               
               
                  Decoupled Direct Aids
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 564 280,33
               
               
                  0,00
               
               
                  –2 564 280,33
               
            
                  LT
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 133,57
               
               
                  0,00
               
               
                  –1 133,57
               
            
                  LT Total
               
               
                  LTL
               
               
                  –7 134 543,98
               
               
                  0,00
               
               
                  –7 134 543,98
               
            
                  LT Total
               
               
                  EUR
               
               
                  –2 565 413,90
               
               
                  0,00
               
               
                  –2 565 413,90
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  MTL
               
               
                  – 498,47
               
               
                  0,00
               
               
                  – 498,47
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1,52
               
               
                  0,00
               
               
                  –1,52
               
            
                  MT Total
               
               
                  MTL
               
               
                  – 498,47
               
               
                  0,00
               
               
                  – 498,47
               
            
                  MT Total
               
               
                  EUR
               
               
                  –1,52
               
               
                  0,00
               
               
                  –1,52
               
            
                  NL
               
               
                  Other Direct Aid - Bovines
               
               
                  2007
               
               
                  Non application of sanctions in the case of potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 918 301,00
               
               
                  0,00
               
               
                  – 918 301,00
               
            
                  NL
               
               
                  Other Direct Aid - Bovines
               
               
                  2008
               
               
                  Non application of sanctions in the case of potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 629 514,00
               
               
                  0,00
               
               
                  – 629 514,00
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 943 408,16
               
               
                  –15 542,27
               
               
                  –1 927 865,89
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 585,00
               
               
                  0,00
               
               
                  –3 585,00
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –4 741 138,56
               
               
                  –42 883,69
               
               
                  –4 698 254,87
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Deficient sanctioning system/ Claim year 2007 first pillar
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –7 793 074,54
               
               
                  –50 000,63
               
               
                  –7 743 073,90
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 280,51
               
               
                  0,00
               
               
                  –9 280,51
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Deficient sanctioning system/ Claim year 2007 first pillar
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –68 832,59
               
               
                  0,00
               
               
                  –68 832,59
               
            
                  NL Total
               
               
                  EUR
               
               
                  –16 107 134,37
               
               
                  – 108 426,60
               
               
                  –15 998 707,77
               
            
                  PL
               
               
                  Certification
               
               
                  2008
               
               
                  non-refunded recoveries (EAGF population)
               
               
                  ONE-OFF
               
               
                   
               
               
                  PLN
               
               
                  –1 245 393,63
               
               
                  0,00
               
               
                  –1 245 393,63
               
            
                  PL Total
               
               
                  PLN
               
               
                  –1 245 393,63
               
               
                  0,00
               
               
                  –1 245 393,63
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2006
               
               
                  deficiencies in the environmental management of packaging
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 208,26
               
               
                  0,00
               
               
                  –1 208,26
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2006
               
               
                  incorrect calculation of the value of the market production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 563,04
               
               
                  0,00
               
               
                  –3 563,04
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  incorrect calculation of the value of the market production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 197,21
               
               
                  0,00
               
               
                  –5 197,21
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  incorrect calculation of the value of the market production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –14 841,09
               
               
                  0,00
               
               
                  –14 841,09
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  incorrect calculation of the value of the market production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 380,72
               
               
                  0,00
               
               
                  –3 380,72
               
            
                  PT
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  incorrect calculation of the value of the market production
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –9 920,19
               
               
                  0,00
               
               
                  –9 920,19
               
            
                  PT Total
               
               
                  EUR
               
               
                  –38 110,51
               
               
                  0,00
               
               
                  –38 110,51
               
            
                  SE
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –15 111,28
               
               
                  –15 111,28
               
               
                  0,00
               
            
                  SE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –29 000,06
               
               
                  –29 000,06
               
               
                  0,00
               
            
                  SE
               
               
                  Other Direct Aid - Bovines
               
               
                  2007
               
               
                  Non application of sanctions regarding potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –34 718,00
               
               
                  0,00
               
               
                  –34 718,00
               
            
                  SE
               
               
                  Other Direct Aid - Bovines
               
               
                  2008
               
               
                  Non application of sanctions regarding potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –72 854,00
               
               
                  0,00
               
               
                  –72 854,00
               
            
                  SE Total
               
               
                  EUR
               
               
                  – 151 683,34
               
               
                  –44 111,34
               
               
                  – 107 572,00
               
            
                  6 7 0 1 Total
               
               
                  CYP
               
               
                  –11 620,70
               
               
                  –1 561,80
               
               
                  –10 058,90
               
            
                  6 7 0 1 Total
               
               
                  LTL
               
               
                  –7 134 543,98
               
               
                  0,00
               
               
                  –7 134 543,98
               
            
                  6 7 0 1 Total
               
               
                  MTL
               
               
                  – 498,47
               
               
                  0,00
               
               
                  – 498,47
               
            
                  6 7 0 1 Total
               
               
                  PLN
               
               
                  –1 245 393,63
               
               
                  0,00
               
               
                  –1 245 393,63
               
            
                  6 7 0 1 Total
               
               
                  EUR
               
               
                  – 121 178 730,12
               
               
                  –46 202 639,08
               
               
                  –74 976 091,04
               
            
         
      
         BUDGET ITEM: 6803
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  IT
               
               
                  Sugar - Assigned Revenue_
               
               
                  2009
               
               
                  Sugar temporary restructuring
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 732 481,49
               
               
                  –5 732 481,49
               
               
                  0,00
               
            
                  IT Total
               
               
                  EUR
               
               
                  –5 732 481,49
               
               
                  –5 732 481,49
               
               
                  0,00
               
            
                  6 8 0 3 Total
               
               
                  EUR
               
               
                  –5 732 481,49
               
               
                  –5 732 481,49
               
               
                  0,00
               
            
         
      
         BUDGET ITEM: 6711
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  BE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 841 698,00
               
               
                  0,00
               
               
                  – 841 698,00
               
            
                  BE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 990 437,00
               
               
                  0,00
               
               
                  – 990 437,00
               
            
                  BE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 929 676,00
               
               
                  0,00
               
               
                  – 929 676,00
               
            
                  BE Total
               
               
                  EUR
               
               
                  –2 761 811,00
               
               
                  0,00
               
               
                  –2 761 811,00
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Good Agricultural and Environment Conditions not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –7 242,86
               
               
                  – 533,72
               
               
                  –6 709,14
               
            
                  CY
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Good Agricultural and Environment Conditions not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 170,90
               
               
                  0,00
               
               
                  –1 170,90
               
            
                  CY Total
               
               
                  EUR
               
               
                  –8 413,76
               
               
                  – 533,72
               
               
                  –7 880,04
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2007
               
               
                  Ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –22 419,00
               
               
                  0,00
               
               
                  –22 419,00
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –22 445,00
               
               
                  0,00
               
               
                  –22 445,00
               
            
                  FI Total
               
               
                  EUR
               
               
                  –44 864,00
               
               
                  0,00
               
               
                  –44 864,00
               
            
                  FR
               
               
                  Certification
               
               
                  2008
               
               
                  known error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –12 464,23
               
               
                  0,00
               
               
                  –12 464,23
               
            
                  FR
               
               
                  Certification
               
               
                  2008
               
               
                  most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –33 128,12
               
               
                  0,00
               
               
                  –33 128,12
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 3 (2007-2013)
               
               
                  2007
               
               
                  weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –26 631,89
               
               
                  0,00
               
               
                  –26 631,89
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 (2007-2013)
               
               
                  2007
               
               
                  weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 139 159,62
               
               
                  0,00
               
               
                  – 139 159,62
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 425 812,37
               
               
                  0,00
               
               
                  – 425 812,37
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 172 239,16
               
               
                  0,00
               
               
                  – 172 239,16
               
            
                  FR Total
               
               
                  EUR
               
               
                  – 809 435,38
               
               
                  0,00
               
               
                  – 809 435,38
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  Weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –17 599,91
               
               
                  0,00
               
               
                  –17 599,91
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –17 278,26
               
               
                  0,00
               
               
                  –17 278,26
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Weaknesses in key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 215 112,69
               
               
                  –92 864,27
               
               
                  – 122 248,42
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 368 239,54
               
               
                  0,00
               
               
                  – 368 239,54
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 286 742,05
               
               
                  0,00
               
               
                  – 286 742,05
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 646 960,52
               
               
                  0,00
               
               
                  – 646 960,52
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 382,74
               
               
                  0,00
               
               
                  –1 382,74
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 394 353,28
               
               
                  0,00
               
               
                  – 394 353,28
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 635,68
               
               
                  0,00
               
               
                  –1 635,68
               
            
                  GB Total
               
               
                  EUR
               
               
                  –1 949 304,67
               
               
                  –92 864,27
               
               
                  –1 856 440,40
               
            
                  NL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2007
               
               
                  Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 494 059,00
               
               
                  0,00
               
               
                  – 494 059,00
               
            
                  NL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 874 038,00
               
               
                  –21 831,00
               
               
                  – 852 207,00
               
            
                  NL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 672 205,00
               
               
                  0,00
               
               
                  – 672 205,00
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Deficient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –16 005,09
               
               
                  0,00
               
               
                  –16 005,09
               
            
                  NL
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Deficient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –22 593,38
               
               
                  –4 366,14
               
               
                  –18 227,24
               
            
                  NL Total
               
               
                  EUR
               
               
                  –2 078 900,47
               
               
                  –26 197,14
               
               
                  –2 052 703,33
               
            
                  6 7 1 1 Total
               
               
                  EUR
               
               
                  –7 652 729,28
               
               
                  – 119 595,13
               
               
                  –7 533 134,15
               
            
         
      
         BUDGET ITEM: 6500
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS - RD measure E
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 945 870,52
               
               
                  0,00
               
               
                  – 945 870,52
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS - RD measure H
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –24 632,19
               
               
                  0,00
               
               
                  –24 632,19
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS - RD measure F
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 309 889,54
               
               
                  0,00
               
               
                  – 309 889,54
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 651 604,16
               
               
                  0,00
               
               
                  – 651 604,16
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS - RD measure E
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 985 316,48
               
               
                  0,00
               
               
                  – 985 316,48
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS - RD measure F
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 445 708,09
               
               
                  0,00
               
               
                  – 445 708,09
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS - RD measure H
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –45 653,14
               
               
                  0,00
               
               
                  –45 653,14
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 523 102,07
               
               
                  0,00
               
               
                  – 523 102,07
               
            
                  LT Total
               
               
                  EUR
               
               
                  –3 931 776,19
               
               
                  0,00
               
               
                  –3 931 776,19
               
            
                  6 5 0 0 Total
               
               
                  EUR
               
               
                  –3 931 776,19
               
               
                  0,00
               
               
                  –3 931 776,19
               
            
         
      
         BUDGET ITEM: 05 07 01 07
      
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  GR
               
               
                  Financial audit - Overshooting
               
               
                  2009
               
               
                  overshooting of financial ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 190 168,38
               
               
                  0,00
               
               
                  – 190 168,38
               
            
                  GR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2009
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 005 611,96
               
               
                  –5 147 574,91
               
               
                  141 962,95
               
            
                  GR
               
               
                  Financial audit - Overshooting
               
               
                  2009
               
               
                  overshooting of financial ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 666 203,72
               
               
                  –3 666 203,72
               
               
                  0,00
               
            
                  GR
               
               
                  Meat Premiums - Bovines
               
               
                  2001
               
               
                  Reimbursement following judgement of the General Court in case T-344/05
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  16 220 422,60
               
               
                  0,00
               
               
                  16 220 422,60
               
            
                  GR
               
               
                  Meat Premiums - Bovines
               
               
                  2002
               
               
                  Reimbursement following judgement of the General Court in case T-344/05
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  17 243 903,60
               
               
                  0,00
               
               
                  17 243 903,60
               
            
                  GR
               
               
                  Meat Premiums - Bovines
               
               
                  2003
               
               
                  Reimbursement following judgement of the General Court in case T-344/05
               
               
                  FLAT RATE
               
               
                  100,00 %
               
               
                  EUR
               
               
                  1 066 391,49
               
               
                  0,00
               
               
                  1 066 391,49
               
            
                  GR Total
               
               
                  EUR
               
               
                  25 668 733,63
               
               
                  –8 813 778,63
               
               
                  34 482 512,26
               
            
                  05 07 01 07 Total
               
               
                  EUR
               
               
                  25 668 733,63
               
               
                  –8 813 778,63
               
               
                  34 482 512,26