CELEX: 32019D0949
Language: en
Date: 2019-06-05 00:00:00
Title: Commission Implementing Decision (EU) 2019/949 of 5 June 2019 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2019) 3981)

11.6.2019   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 152/74
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2019/949
         of 5 June 2019
         excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
         
            
               (notified under document C(2019) 3981)
            
         
         (Only the Bulgarian, Czech, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic)
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
         After consulting the Committee on the Agricultural Funds,
         Whereas:
         
                     (1)
                  
                  
                     In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
                  
               
                     (2)
                  
                  
                     The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
                  
               
                     (3)
                  
                  
                     In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
                  
               
                     (4)
                  
                  
                     In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
                  
               
                     (5)
                  
                  
                     The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
                  
               
                     (6)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 April 2019,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
         
         
            Article 2
            This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Slovak Republic.
         
         
            Done at Brussels, 5 June 2019.
            
               
                  For the Commission
               
               Phil HOGAN
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2019)3170272
      
      
         
            ANNEX
            
               Decision: 60
            
            
               Budget Item: 050452
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GR
                        
                     
                     
                        Rural Development EAGGF (2000-2006) - Improving the competitiveness
                     
                     
                        2011
                     
                     
                        Reimbursement following judgment in case C-670/17P
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        72 105 592,41 
                     
                     
                        0,00
                     
                     
                        72 105 592,41 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           72 105 592,41 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           72 105 592,41 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        
                           72 105 592,41 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           72 105 592,41 
                        
                     
                  
               Budget Item: 05070107
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2012
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        9 630 390,11 
                     
                     
                        0,00
                     
                     
                        9 630 390,11 
                     
                  
                         
                     
                     
                        Other Direct Aid - Article 68-72 of Reg. 73/2009
                     
                     
                        2012
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        1 576 620,23 
                     
                     
                        0,00
                     
                     
                        1 576 620,23 
                     
                  
                         
                     
                     
                        Other Direct Aids
                     
                     
                        2012
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        968 446,88 
                     
                     
                        – 0,01
                     
                     
                        968 446,89 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2013
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        9 594 884,58 
                     
                     
                        0,00
                     
                     
                        9 594 884,58 
                     
                  
                         
                     
                     
                        Other Direct Aid - Article 68-72 of Reg. 73/2009
                     
                     
                        2013
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        1 651 565,64 
                     
                     
                        0,00
                     
                     
                        1 651 565,64 
                     
                  
                         
                     
                     
                        Other Direct Aids
                     
                     
                        2013
                     
                     
                        Reimbursement following judgment in case T-156/15
                     
                     
                        FLAT RATE
                     
                     
                        100,00 %
                     
                     
                        EUR
                     
                     
                        930 600,78 
                     
                     
                        0,00
                     
                     
                        930 600,78 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           24 352 508,22 
                        
                     
                     
                        
                           – 0,01
                        
                     
                     
                        
                           24 352 508,23 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        
                           24 352 508,22 
                        
                     
                     
                        
                           – 0,01
                        
                     
                     
                        
                           24 352 508,23 
                        
                     
                  
               Budget Item: 6701
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/001/AT
                        Errors in the EAGF population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 244 593,89 
                     
                     
                        – 124,07
                     
                     
                        – 244 469,82 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 244 593,89 
                        
                     
                     
                        
                           – 124,07
                        
                     
                     
                        
                           – 244 469,82 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in administrative checks in respect of the aid claimed
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 999,05 
                     
                     
                        0,00
                     
                     
                        – 12 999,05 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in administrative checks in respect of the aid claimed
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 27 973,79 
                     
                     
                        0,00
                     
                     
                        – 27 973,79 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in the correct calculation of the aid including administrative reductions and penalties
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 14 715,59 
                     
                     
                        0,00
                     
                     
                        – 14 715,59 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in the correct calculation of the aid including administrative reductions and penalties
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 12 418,85 
                     
                     
                        0,00
                     
                     
                        – 12 418,85 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in the performance of OTSC of sufficient quality
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 29 289,00 
                     
                     
                        0,00
                     
                     
                        – 29 289,00 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in the performance of crosschecks to establish eligibility of the parcel declared
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 191,26 
                     
                     
                        0,00
                     
                     
                        – 2 191,26 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weakness in the performance of OTSC of sufficient quality
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 37 795,75 
                     
                     
                        0,00
                     
                     
                        – 37 795,75 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weakness in the performance of OTSC of sufficient quality
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 39 280,16 
                     
                     
                        0,00
                     
                     
                        – 39 280,16 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 176 663,45 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 176 663,45 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BG
                        
                     
                     
                        Promotion Measures
                     
                     
                        2013
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 9 095,98 
                     
                     
                        0,00
                     
                     
                        – 9 095,98 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 59 411,71 
                     
                     
                        0,00
                     
                     
                        – 59 411,71 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 40 564,98 
                     
                     
                        0,00
                     
                     
                        – 40 564,98 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 33 543,97 
                     
                     
                        0,00
                     
                     
                        – 33 543,97 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2017
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 51 618,39 
                     
                     
                        0,00
                     
                     
                        – 51 618,39 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2018
                     
                     
                        competitive selection of implementing bodies
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 28 896,31 
                     
                     
                        0,00
                     
                     
                        – 28 896,31 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 223 131,34 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 223 131,34 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           DE
                        
                     
                     
                        Certification
                     
                     
                        2014
                     
                     
                        financial errors detected by CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 044,54 
                     
                     
                        – 623,96
                     
                     
                        – 1 420,58 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        financial errors detected by CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 49 706,62 
                     
                     
                        0,00
                     
                     
                        – 49 706,62 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        financial errors detected by CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 164,69 
                     
                     
                        – 143,01
                     
                     
                        – 7 021,68 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 58 915,85 
                        
                     
                     
                        
                           – 766,97
                        
                     
                     
                        
                           – 58 148,88 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           ES
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2017
                     
                     
                        1 error coming from substantive testing
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 54 828,84 
                     
                     
                        0,00
                     
                     
                        – 54 828,84 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2017
                     
                     
                        2 errors coming from substantive testing
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 45 558,72 
                     
                     
                        0,00
                     
                     
                        – 45 558,72 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Calculation of administrative reductions for late lodging
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 204,40
                     
                     
                        0,00
                     
                     
                        – 204,40
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Calculation of administrative reductions for late lodging
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 370,28
                     
                     
                        0,00
                     
                     
                        – 370,28
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Calculation of administrative reductions for late lodging
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9,09
                     
                     
                        0,00
                     
                     
                        – 9,09
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Deficiencies in two key controls affecting certain actions OP 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 321 760,21 
                     
                     
                        0,00
                     
                     
                        – 321 760,21 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Deficiencies in two key controls affecting certain actions OP 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 19 356,88 
                     
                     
                        0,00
                     
                     
                        – 19 356,88 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2015
                     
                     
                        Deficiencies in two key controls affecting several type of actions OP 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 308 998,78 
                     
                     
                        0,00
                     
                     
                        – 308 998,78 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Deficiencies in two key controls affecting several type of actions OP 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 25 996,02 
                     
                     
                        0,00
                     
                     
                        – 25 996,02 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Deficiencies in two key controls affecting several types of actions in OP 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 12 943,95 
                     
                     
                        0,00
                     
                     
                        – 12 943,95 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Deficiencies in two key controls affecting several types of actions in OP 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 368 280,61 
                     
                     
                        0,00
                     
                     
                        – 368 280,61 
                     
                  
                         
                     
                     
                        Other Direct Aid - POSEI (2014+)
                     
                     
                        2017
                     
                     
                        Known errors EAGF population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 14 613,06 
                     
                     
                        0,00
                     
                     
                        – 14 613,06 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        MLE
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 71 516,80 
                     
                     
                        – 0,23
                     
                     
                        – 71 516,57 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES01 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 269 821,58 
                     
                     
                        0,00
                     
                     
                        – 269 821,58 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES03 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 98,45
                     
                     
                        0,00
                     
                     
                        – 98,45
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Non eligible cost for environmental action ES04 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 14 818,73 
                     
                     
                        0,00
                     
                     
                        – 14 818,73 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Non eligible cost for environmental action ES07 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 368,84 
                     
                     
                        0,00
                     
                     
                        – 1 368,84 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES07 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 530,89 
                     
                     
                        0,00
                     
                     
                        – 2 530,89 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES08 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 579,72 
                     
                     
                        0,00
                     
                     
                        – 1 579,72 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES10 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 29 651,25 
                     
                     
                        0,00
                     
                     
                        – 29 651,25 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Non eligible cost for environmental action ES13 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 10 261,27 
                     
                     
                        0,00
                     
                     
                        – 10 261,27 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES13 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 291 953,22 
                     
                     
                        0,00
                     
                     
                        – 291 953,22 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Non eligible cost for environmental action ES14 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 430,01
                     
                     
                        0,00
                     
                     
                        – 430,01
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES14 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 57 303,49 
                     
                     
                        0,00
                     
                     
                        – 57 303,49 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES16 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 10 206,61 
                     
                     
                        0,00
                     
                     
                        – 10 206,61 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Non eligible cost for environmental action ES17 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 29 177,46 
                     
                     
                        0,00
                     
                     
                        – 29 177,46 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Non eligible cost for environmental action ES17 - OP 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 462 341,09 
                     
                     
                        0,00
                     
                     
                        – 462 341,09 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Quality of on-the-spot-checks
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 25 491,94 
                     
                     
                        0,00
                     
                     
                        – 25 491,94 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Quality of on-the-spot-checks
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 51 397,83 
                     
                     
                        0,00
                     
                     
                        – 51 397,83 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Quality of on-the-spot-checks
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 062,37 
                     
                     
                        0,00
                     
                     
                        – 3 062,37 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES02
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 389 305,22 
                     
                     
                        0,00
                     
                     
                        – 389 305,22 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES03
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 93 315,18 
                     
                     
                        0,00
                     
                     
                        – 93 315,18 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES04
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 13 113,20 
                     
                     
                        0,00
                     
                     
                        – 13 113,20 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES06
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 340,58 
                     
                     
                        0,00
                     
                     
                        – 1 340,58 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES07
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 453 708,92 
                     
                     
                        0,00
                     
                     
                        – 453 708,92 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES08
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 123 869,40 
                     
                     
                        0,00
                     
                     
                        – 123 869,40 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES09
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 112 568,54 
                     
                     
                        0,00
                     
                     
                        – 112 568,54 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 259 027,07 
                     
                     
                        0,00
                     
                     
                        – 259 027,07 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 87 011,45 
                     
                     
                        0,00
                     
                     
                        – 87 011,45 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 8 781,25 
                     
                     
                        0,00
                     
                     
                        – 8 781,25 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 30 805,25 
                     
                     
                        0,00
                     
                     
                        – 30 805,25 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES14
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 8 098,76 
                     
                     
                        0,00
                     
                     
                        – 8 098,76 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES15
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 135 664,65 
                     
                     
                        0,00
                     
                     
                        – 135 664,65 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES16
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 43 253,37 
                     
                     
                        0,00
                     
                     
                        – 43 253,37 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        SFS ES17
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 254 178,60 
                     
                     
                        0,00
                     
                     
                        – 254 178,60 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Small Farmers Scheme ES01
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 594 286,40 
                     
                     
                        0,00
                     
                     
                        – 1 594 286,40 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 6 114 260,23 
                        
                     
                     
                        
                           – 0,23
                        
                     
                     
                        
                           – 6 114 260,00 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Wine - Investment
                     
                     
                        2014
                     
                     
                        administrative control weakness. Non application of Art. 19 of Reg. 555/2008
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 26 203,46 
                     
                     
                        0,00
                     
                     
                        – 26 203,46 
                     
                  
                         
                     
                     
                        Wine - Investment
                     
                     
                        2015
                     
                     
                        administrative control weakness. Non application of Art. 19 of Reg. 555/2008
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 53 953,04 
                     
                     
                        0,00
                     
                     
                        – 53 953,04 
                     
                  
                         
                     
                     
                        Wine - Investment
                     
                     
                        2016
                     
                     
                        administrative control weakness. Non application of Art. 19 of Reg. 555/2008
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 110 333,61 
                     
                     
                        – 41 120,58 
                     
                     
                        – 69 213,03 
                     
                  
                         
                     
                     
                        Wine - Investment
                     
                     
                        2017
                     
                     
                        administrative control weakness. Non application of Art. 19 of Reg. 555/2008
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 234 535,04 
                     
                     
                        0,00
                     
                     
                        – 234 535,04 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2015
                     
                     
                        DP - CY 2014 - Deficient scope of SMR 4 checks
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 4 735 519,50 
                     
                     
                        – 652 058,51 
                     
                     
                        – 4 083 460,99 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        DP - CY 2015 - Deficient scope of SMR 4 checks, GAEC not achieving objective
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 6 401 557,55 
                     
                     
                        – 12 509,90 
                     
                     
                        – 6 389 047,65 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        DP - CY 2016 - Deficient scope of SMR 4 checks, GAEC not achieving objective
                     
                     
                        FLAT RATE
                     
                     
                        2,00 %
                     
                     
                        EUR
                     
                     
                        – 6 130 471,10 
                     
                     
                        0,00
                     
                     
                        – 6 130 471,10 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue sur les tests de créances - anomalie ou dossier non présenté
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 626,53 
                     
                     
                        0,00
                     
                     
                        – 3 626,53 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreurs tests de conformité créances
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 299 346,32 
                     
                     
                        0,00
                     
                     
                        – 299 346,32 
                     
                  
                         
                     
                     
                        Milk - Other
                     
                     
                        2016
                     
                     
                        Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        3,49 %
                     
                     
                        EUR
                     
                     
                        – 42 266,97 
                     
                     
                        – 22 568,21 
                     
                     
                        – 19 698,76 
                     
                  
                         
                     
                     
                        Temporary and exceptional support measures
                     
                     
                        2016
                     
                     
                        Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        3,49 %
                     
                     
                        EUR
                     
                     
                        – 33 608,98 
                     
                     
                        – 13 573,20 
                     
                     
                        – 20 035,78 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known errors in EAGF Non-IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 7 737,00 
                     
                     
                        0,00
                     
                     
                        – 7 737,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE EAGF for FY 2016
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 427 577,79 
                     
                     
                        – 1 268 772,69 
                     
                     
                        – 1 158 805,10 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE IN EAGF Non-IACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 8 808 247,56 
                     
                     
                        – 1 834 453,27 
                     
                     
                        – 6 973 794,29 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Payment delays and irregularities
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 827 821,58 
                     
                     
                        0,00
                     
                     
                        – 4 827 821,58 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 34 142 806,03 
                        
                     
                     
                        
                           – 3 845 056,36 
                        
                     
                     
                        
                           – 30 297 749,67 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           GR
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        financial errors resulting from compliance testing and from the substantive established for EAGF non-IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 378 466,15 
                     
                     
                        – 125 695,79 
                     
                     
                        – 252 770,36 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Known errors established for EAGF IACS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 849,56 
                     
                     
                        – 285,01
                     
                     
                        – 4 564,55 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        MLE for the EAGF non-IACS population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 231 590,15 
                     
                     
                        – 164 655,21 
                     
                     
                        – 1 066 934,94 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Most Likely Error (MLE) for the EAGF IACS population.
                        Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as ‘known errors’, as they do not meet all the conditions stipulated in Guideline No 2.
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 191 375,64 
                     
                     
                        – 3 131 051,66 
                     
                     
                        – 6 060 323,98 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        VCS Measure 6 - CY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 106 829,36 
                     
                     
                        – 4 949,59 
                     
                     
                        – 1 101 879,77 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        VCS Measure 6 - CY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 620 098,02 
                     
                     
                        0,00
                     
                     
                        – 620 098,02 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 12 533 208,88 
                        
                     
                     
                        
                           – 3 426 637,26 
                        
                     
                     
                        
                           – 9 106 571,62 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 174 675,42 
                     
                     
                        0,00
                     
                     
                        – 174 675,42 
                     
                  
                         
                     
                     
                        Financial audit - Overshooting
                     
                     
                        2017
                     
                     
                        Overrun of ceiling
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 155 193,34 
                     
                     
                        0,00
                     
                     
                        – 155 193,34 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 329 868,76 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 329 868,76 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                         
                     
                     
                        Irregularities
                     
                     
                        2016
                     
                     
                        Negligence in the debt management for some irregularities
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        HUF
                     
                     
                        – 560 597 219,00 
                     
                     
                        0,00
                     
                     
                        – 560 597 219,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           HUF
                        
                     
                     
                        
                           – 560 597 219,00 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 560 597 219,00 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           IT
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2015
                     
                     
                        OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 221 515,41 
                     
                     
                        0,00
                     
                     
                        – 221 515,41 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        OP 2015 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 354 973,50 
                     
                     
                        0,00
                     
                     
                        – 354 973,50 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        OP 2016 - Weakness in key control ‘1.1 - Checks to establish the access to the aid claimed’ - Soundness of estimates and aid plan.
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 572 955,52 
                     
                     
                        0,00
                     
                     
                        – 572 955,52 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2011
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 224 182,53 
                     
                     
                        0,00
                     
                     
                        – 224 182,53 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2012
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 759 468,11 
                     
                     
                        0,00
                     
                     
                        – 759 468,11 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2013
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 1 271 140,33 
                     
                     
                        0,00
                     
                     
                        – 1 271 140,33 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2014
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 1 503 826,13 
                     
                     
                        0,00
                     
                     
                        – 1 503 826,13 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2015
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 1 515 488,76 
                     
                     
                        0,00
                     
                     
                        – 1 515 488,76 
                     
                  
                         
                     
                     
                        Promotion Measures
                     
                     
                        2016
                     
                     
                        wide-spread irregularities affecting the competitive selection procedues
                     
                     
                        FLAT RATE
                     
                     
                        25,00 %
                     
                     
                        EUR
                     
                     
                        – 1 734 102,30 
                     
                     
                        0,00
                     
                     
                        – 1 734 102,30 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 8 157 652,59 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 8 157 652,59 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PL
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/073/PL - errors in the EAGF population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 671 437,45 
                     
                     
                        0,00
                     
                     
                        – 671 437,45 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        effectiveness of the/absence of effective risk factors CY2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 2 113 458,68 
                     
                     
                        0,00
                     
                     
                        – 2 113 458,68 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        effectiveness of the/absence of effective risk factors CY2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 3 418,28 
                     
                     
                        0,00
                     
                     
                        – 3 418,28 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        effectiveness of the/absence of effective risk factors CY2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 642,19
                     
                     
                        0,00
                     
                     
                        – 642,19
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        effectiveness of the/absence of effective risk factors CY2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 2 145 081,96 
                     
                     
                        0,00
                     
                     
                        – 2 145 081,96 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        effectiveness of the/absence of effective risk factors CY2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 2 027,32 
                     
                     
                        0,00
                     
                     
                        – 2 027,32 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2017
                     
                     
                        effectiveness of the/absence of effective risk factors FD
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 62 762,45 
                     
                     
                        0,00
                     
                     
                        – 62 762,45 
                     
                  
                         
                     
                     
                        Reimbursement of direct aids in relation to financial discipline
                     
                     
                        2018
                     
                     
                        effectiveness of the/absence of effective risk factors FD
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 61 383,50 
                     
                     
                        0,00
                     
                     
                        – 61 383,50 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 5 060 211,83 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 5 060 211,83 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           SK
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/080/SK - Known error in EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 19 782,57 
                     
                     
                        – 0,65
                     
                     
                        – 19 781,92 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 19 782,57 
                        
                     
                     
                        
                           – 0,65
                        
                     
                     
                        
                           – 19 781,92 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        
                           – 67 061 095,42 
                        
                     
                     
                        
                           – 7 272 585,54 
                        
                     
                     
                        
                           – 59 788 509,88 
                        
                     
                  
                        
                           HUF
                        
                     
                     
                        
                           – 560 597 219,00 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 560 597 219,00 
                        
                     
                  
               Budget Item: 6711
               
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/001/AT
                        Errors in the EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 47,27
                     
                     
                        0,00
                     
                     
                        – 47,27
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 47,27
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 47,27
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BE
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2015
                     
                     
                        M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 22 522,68 
                     
                     
                        0,00
                     
                     
                        – 22 522,68 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 6 053,91 
                     
                     
                        0,00
                     
                     
                        – 6 053,91 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        M10: Contrôles des critères d'admissibilité - année de demande 2017 - année financière 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 200,25
                     
                     
                        0,00
                     
                     
                        – 200,25
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 445,12 
                     
                     
                        0,00
                     
                     
                        – 2 445,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 862,56
                     
                     
                        0,00
                     
                     
                        – 862,56
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        M10-M11: Qualité suffisante des contrôles sur place - année de demande 2017 - année financière 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 656 898,08 
                     
                     
                        0,00
                     
                     
                        – 656 898,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 501 261,87 
                     
                     
                        – 19 909,38 
                     
                     
                        – 481 352,49 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 591 934,60 
                     
                     
                        0,00
                     
                     
                        – 591 934,60 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 19 091,54 
                     
                     
                        0,00
                     
                     
                        – 19 091,54 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 1 981,00 
                     
                     
                        0,00
                     
                     
                        – 1 981,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 803 251,61 
                        
                     
                     
                        
                           – 19 909,38 
                        
                     
                     
                        
                           – 1 783 342,23 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           BG
                        
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 884 875,78 
                     
                     
                        – 105 195,63 
                     
                     
                        – 4 779 680,15 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 8 519 759,96 
                     
                     
                        0,00
                     
                     
                        – 8 519 759,96 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 13 404 635,74 
                        
                     
                     
                        
                           – 105 195,63 
                        
                     
                     
                        
                           – 13 299 440,11 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           CZ
                        
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2015
                     
                     
                        M313: Deficiency in one key control - FY 2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 158 095,58 
                     
                     
                        0,00
                     
                     
                        – 158 095,58 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 158 095,58 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 158 095,58 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           DE
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        financial errors detected by CB
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 48 037,60 
                     
                     
                        – 34 606,25 
                     
                     
                        – 13 431,35 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 48 037,60 
                        
                     
                     
                        
                           – 34 606,25 
                        
                     
                     
                        
                           – 13 431,35 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           DK
                        
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 29 636,79 
                     
                     
                        0,00
                     
                     
                        – 29 636,79 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK
                     
                     
                        FLAT RATE
                     
                     
                        10,00 %
                     
                     
                        EUR
                     
                     
                        – 18 068,66 
                     
                     
                        0,00
                     
                     
                        – 18 068,66 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 26 643,18 
                     
                     
                        0,00
                     
                     
                        – 26 643,18 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 74 348,63 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 74 348,63 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           ES
                        
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2017
                     
                     
                        known errors in EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 401 981,04 
                     
                     
                        0,00
                     
                     
                        – 401 981,04 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        MLE
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 28 886,62 
                     
                     
                        0,00
                     
                     
                        – 28 886,62 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        MLE in EAFRD population
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 21 548,63 
                     
                     
                        0,00
                     
                     
                        – 21 548,63 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 452 416,29 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 452 416,29 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue 5T adjacente HSIGC_32
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 516,32 
                     
                     
                        0,00
                     
                     
                        – 3 516,32 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_107
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 22 243,89 
                     
                     
                        0,00
                     
                     
                        – 22 243,89 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_111
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 11 776,80 
                     
                     
                        0,00
                     
                     
                        – 11 776,80 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_114
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 9 277,33 
                     
                     
                        0,00
                     
                     
                        – 9 277,33 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_117
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 2 595,00 
                     
                     
                        – 51,90
                     
                     
                        – 2 543,10 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_125
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 110,00 
                     
                     
                        0,00
                     
                     
                        – 3 110,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_96
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 5 667,02 
                     
                     
                        0,00
                     
                     
                        – 5 667,02 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test HSIGC_97
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 110 670,00 
                     
                     
                        0,00
                     
                     
                        – 110 670,00 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test SIGC_45
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 33,69
                     
                     
                        0,00
                     
                     
                        – 33,69
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur connue - test SIGC_48
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 85,08
                     
                     
                        0,00
                     
                     
                        – 85,08
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        Erreur extrapolée - 5eme trimestre de l'EF2015 - Agence de Services et de Paiement
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 10 386 236,30 
                     
                     
                        – 4 267 954,16 
                     
                     
                        – 6 118 282,14 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur la plus probable – 16.10.2014-15.10.2015
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 49 445 057,00 
                     
                     
                        – 13 827 302,63 
                     
                     
                        – 35 617 754,37 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur test de conformité avance no 3
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 10 666,80 
                     
                     
                        0,00
                     
                     
                        – 10 666,80 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2015
                     
                     
                        Erreur test de conformité no 21
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 60 000,00 
                     
                     
                        0,00
                     
                     
                        – 60 000,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Technical Assistance (2007-2013)
                     
                     
                        2014
                     
                     
                        Projets assujettis aux règles des marchés publics - Assistance Technique - année 2014
                     
                     
                        FLAT RATE
                     
                     
                        7,00 %
                     
                     
                        EUR
                     
                     
                        – 20 326,87 
                     
                     
                        – 3,61
                     
                     
                        – 20 323,26 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016
                     
                     
                        FLAT RATE
                     
                     
                        7,00 %
                     
                     
                        EUR
                     
                     
                        – 162 511,43 
                     
                     
                        0,00
                     
                     
                        – 162 511,43 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016
                     
                     
                        FLAT RATE
                     
                     
                        7,00 %
                     
                     
                        EUR
                     
                     
                        – 461 686,57 
                     
                     
                        0,00
                     
                     
                        – 461 686,57 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Technical Assistance (2007-2013)
                     
                     
                        2014
                     
                     
                        Projets non assujettis aux règles des marchés publics - Assistance Technique - année 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 35 958,05 
                     
                     
                        – 6,38
                     
                     
                        – 35 951,67 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2015
                     
                     
                        Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 143 907,17 
                     
                     
                        0,00
                     
                     
                        – 143 907,17 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 68 193,15 
                     
                     
                        0,00
                     
                     
                        – 68 193,15 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 60 963 518,47 
                        
                     
                     
                        
                           – 18 095 318,68 
                        
                     
                     
                        
                           – 42 868 199,79 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           HU
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 260,01
                     
                     
                        – 8,67
                     
                     
                        – 251,34
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 1 532 196,09 
                     
                     
                        – 51 073,21 
                     
                     
                        – 1 481 122,88 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 348 959,87 
                     
                     
                        – 11 632,00 
                     
                     
                        – 337 327,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 5 380,04 
                     
                     
                        – 179,34
                     
                     
                        – 5 200,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 7 499,04 
                     
                     
                        – 249,97
                     
                     
                        – 7 249,07 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Deficiencies in key control ‘verification that public procurement procedures are in compliance with relevant procurement rules’
                     
                     
                        FLAT RATE
                     
                     
                        3,00 %
                     
                     
                        EUR
                     
                     
                        – 682,47
                     
                     
                        – 22,75
                     
                     
                        – 659,72
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Financial errors detected for the EAFRD during the certification of EAFRD FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 3 291,78 
                     
                     
                        0,00
                     
                     
                        – 3 291,78 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 1 898 269,30 
                        
                     
                     
                        
                           – 63 165,94 
                        
                     
                     
                        
                           – 1 835 103,36 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PL
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        CEB/2018/073/PL - errors in the EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 51 877,48 
                     
                     
                        0,00
                     
                     
                        – 51 877,48 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 51 877,48 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 51 877,48 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PT
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        The reasonableness of the costs is not properly assessed
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 219 054,43 
                     
                     
                        – 17 662,44 
                     
                     
                        – 201 391,99 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        The reasonableness of the costs is not properly assessed
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 88 055,91 
                     
                     
                        – 5 225,71 
                     
                     
                        – 82 830,20 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        The reasonableness of the costs is not properly assessed
                     
                     
                        FLAT RATE
                     
                     
                        5,00 %
                     
                     
                        EUR
                     
                     
                        – 20 221,69 
                     
                     
                        0,00
                     
                     
                        – 20 221,69 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 327 332,03 
                        
                     
                     
                        
                           – 22 888,15 
                        
                     
                     
                        
                           – 304 443,88 
                        
                     
                  
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           SK
                        
                     
                     
                        Certification
                     
                     
                        2016
                     
                     
                        CEB/2017/080/SK - MLE in EAFRD
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 4 112 948,58 
                     
                     
                        0,00
                     
                     
                        – 4 112 948,58 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2015
                     
                     
                        FY 2015 one-off SME criterea
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 739 799,46 
                     
                     
                        0,00
                     
                     
                        – 739 799,46 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        FY 2017 one-off SME criterea
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        – 177 375,00 
                     
                     
                        0,00
                     
                     
                        – 177 375,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           – 5 030 123,04 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           – 5 030 123,04 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        
                           – 84 211 953,04 
                        
                     
                     
                        
                           – 18 341 084,03 
                        
                     
                     
                        
                           – 65 870 869,01