CELEX: 32013D0123
Language: en
Date: 2013-02-26 00:00:00
Title: 2013/123/EU: Commission Implementing Decision of 26 February 2013 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2013) 981)

9.3.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 67/20
            
         COMMISSION IMPLEMENTING DECISION
   of 26 February 2013
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2013) 981)
   (Only the Bulgarian, Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic)
   (2013/123/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 15 October 2012 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 26 February 2013.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
                  Member State
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  
                     BUDGET ITEM: 6701
                     
                  
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –93 217,10
               
               
                  0,00
               
               
                  –93 217,10
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  152,33
               
               
                  0,00
               
               
                  152,33
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 869 463,15
               
               
                  0,00
               
               
                  – 869 463,15
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  4,89
               
               
                  0,00
               
               
                  4,89
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  252,09
               
               
                  0,00
               
               
                  252,09
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 481 485,19
               
               
                  0,00
               
               
                  –1 481 485,19
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not implemented, partial on-the-spot controls, Claim 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  28,08
               
               
                  0,00
               
               
                  28,08
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  19,78
               
               
                  0,00
               
               
                  19,78
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  49,34
               
               
                  0,00
               
               
                  49,34
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  GAEC not implemented, partial on-the-spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –70,55
               
               
                  0,00
               
               
                  –70,55
               
            
                  TOTAL BE
               
               
                  EUR
               
               
                  –2 443 729,48
               
               
                  0,00
               
               
                  –2 443 729,48
               
            
                  CY
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –26,69
               
               
                  –26,69
               
               
                  0,00
               
            
                  TOTAL CY
               
               
                  EUR
               
               
                  –26,69
               
               
                  –26,69
               
               
                  0,00
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 985 525,73
               
               
                  0,00
               
               
                  – 985 525,73
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 355,61
               
               
                  0,00
               
               
                  – 355,61
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 901 569,16
               
               
                  0,00
               
               
                  –1 901 569,16
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –19,89
               
               
                  0,00
               
               
                  –19,89
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 546,95
               
               
                  0,00
               
               
                  –1 546,95
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC non defined, weaknesses in evaluation of non compliances, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 366 879,57
               
               
                  0,00
               
               
                  –2 366 879,57
               
            
                  TOTAL CZ
               
               
                  EUR
               
               
                  –5 255 896,91
               
               
                  0,00
               
               
                  –5 255 896,91
               
            
                  DK
               
               
                  Irregularities
               
               
                  2011
               
               
                  deficiencies in the recovery of a debt case
               
               
                  ONE-OFF
               
               
                   
               
               
                  DKK
               
               
                  – 142 645,00
               
               
                  0,00
               
               
                  – 142 645,00
               
            
                  TOTAL DK
               
               
                  DKK
               
               
                  – 142 645,00
               
               
                  0,00
               
               
                  – 142 645,00
               
            
                  ES
               
               
                  Entitlements
               
               
                  2007
               
               
                  forage area non-inclusion in the calculation of the reference area/ amounts
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 969 526,34
               
               
                  0,00
               
               
                  –1 969 526,34
               
            
                  ES
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in the national reserve allocation for the investments into olive sector
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 435 445,92
               
               
                  0,00
               
               
                  –1 435 445,92
               
            
                  ES
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in the calculation of payment entitlements for bovine premium
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 718 490,48
               
               
                  0,00
               
               
                  – 718 490,48
               
            
                  ES
               
               
                  Entitlements
               
               
                  2007
               
               
                  wrong application of the exceptional circumstances clause in sugar sector
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 107 390,07
               
               
                  0,00
               
               
                  – 107 390,07
               
            
                  ES
               
               
                  Entitlements
               
               
                  2008
               
               
                  forage area non-inclusion in the calculation of the reference area/ amounts
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 140 711,78
               
               
                  0,00
               
               
                  –2 140 711,78
               
            
                  ES
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in the national reserve allocation for the investments into olive sector
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 441 201,28
               
               
                  0,00
               
               
                  –1 441 201,28
               
            
                  ES
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in the calculation of payment entitlements for bovine premium
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 721 414,45
               
               
                  0,00
               
               
                  – 721 414,45
               
            
                  ES
               
               
                  Entitlements
               
               
                  2008
               
               
                  wrong application of the exceptional circumstances clause in sugar sector
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 136 846,50
               
               
                  0,00
               
               
                  – 136 846,50
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  deficiencies in the national reserve allocation for the investments into olive sector
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 453 007,15
               
               
                  0,00
               
               
                  –1 453 007,15
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  forage area non-inclusion in the calculation of the reference area/ amounts
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –5 060 486,51
               
               
                  0,00
               
               
                  –5 060 486,51
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  deficiencies in the calculation of payment entitlements for bovine premium
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 687 715,79
               
               
                  0,00
               
               
                  – 687 715,79
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  wrong application of the exceptional circumstances clause in sugar sector
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 157 667,86
               
               
                  0,00
               
               
                  – 157 667,86
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2002
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 451 439,06
               
               
                  0,00
               
               
                  – 451 439,06
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2002
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 255 792,17
               
               
                  0,00
               
               
                  –8 255 792,17
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2003
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 625 835,59
               
               
                  0,00
               
               
                  – 625 835,59
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2003
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 283 466,31
               
               
                  0,00
               
               
                  – 283 466,31
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2003
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 637 325,71
               
               
                  0,00
               
               
                  – 637 325,71
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2003
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 428 368,99
               
               
                  0,00
               
               
                  –10 428 368,99
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 543 032,76
               
               
                  0,00
               
               
                  – 543 032,76
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 612 356,11
               
               
                  0,00
               
               
                  – 612 356,11
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –85 673,90
               
               
                  0,00
               
               
                  –85 673,90
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 420 186,53
               
               
                  0,00
               
               
                  – 420 186,53
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 637 325,72
               
               
                  0,00
               
               
                  – 637 325,72
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2004
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 428 369,25
               
               
                  0,00
               
               
                  –10 428 369,25
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 644 593,50
               
               
                  0,00
               
               
                  – 644 593,50
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 197 102,19
               
               
                  0,00
               
               
                  –1 197 102,19
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –29 829,44
               
               
                  0,00
               
               
                  –29 829,44
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 070,58
               
               
                  0,00
               
               
                  –3 070,58
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –73 612,22
               
               
                  0,00
               
               
                  –73 612,22
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  –79 665,71
               
               
                  0,00
               
               
                  –79 665,71
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2005
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 303 546,06
               
               
                  0,00
               
               
                  –1 303 546,06
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 114 829,31
               
               
                  0,00
               
               
                  – 114 829,31
               
            
                  ES
               
               
                  Export refunds - Live animals
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –12 087,30
               
               
                  0,00
               
               
                  –12 087,30
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 368 662,52
               
               
                  0,00
               
               
                  – 368 662,52
               
            
                  ES
               
               
                  Export refunds - Sugar and isoglucose
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 568 548,49
               
               
                  0,00
               
               
                  –1 568 548,49
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 792,30
               
               
                  0,00
               
               
                  –1 792,30
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 792,30
               
               
                  0,00
               
               
                  –1 792,30
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2006
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 108 785,66
               
               
                  0,00
               
               
                  – 108 785,66
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2007
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 233 717,84
               
               
                  0,00
               
               
                  – 233 717,84
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2007
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –9 738,24
               
               
                  0,00
               
               
                  –9 738,24
               
            
                  ES
               
               
                  Export refunds - Sugar and isoglucose
               
               
                  2007
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 883 426,04
               
               
                  0,00
               
               
                  – 883 426,04
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2007
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 762,46
               
               
                  0,00
               
               
                  – 762,46
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2007
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 676,14
               
               
                  0,00
               
               
                  – 676,14
               
            
                  ES
               
               
                  Export refunds - Non-Annex I
               
               
                  2008
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –47 777,24
               
               
                  0,00
               
               
                  –47 777,24
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2008
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 191 108,96
               
               
                  0,00
               
               
                  – 191 108,96
               
            
                  ES
               
               
                  Export refunds - Sugar and isoglucose
               
               
                  2008
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 310 869,70
               
               
                  0,00
               
               
                  – 310 869,70
               
            
                  ES
               
               
                  Export refunds - other
               
               
                  2008
               
               
                  deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 043,65
               
               
                  0,00
               
               
                  –1 043,65
               
            
                  ES
               
               
                  Irregularities
               
               
                  2007
               
               
                  reimbursment due to rectification of the Annex III table for financial year 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  1 998 905,54
               
               
                  0,00
               
               
                  1 998 905,54
               
            
                  ES
               
               
                  Irregularities
               
               
                  2011
               
               
                  weakness in the recovery procedure of a debt
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 214 008,50
               
               
                  0,00
               
               
                  – 214 008,50
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 049 444,68
               
               
                  – 470,83
               
               
                  –2 048 973,85
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 678,62
               
               
                  0,00
               
               
                  –9 678,62
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  41,87
               
               
                  0,00
               
               
                  41,87
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 385 343,30
               
               
                  – 387,58
               
               
                  –4 384 955,72
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  181,89
               
               
                  0,00
               
               
                  181,89
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 017,65
               
               
                  0,00
               
               
                  –3 017,65
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,84
               
               
                  0,00
               
               
                  0,84
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –35 502,66
               
               
                  –2,94
               
               
                  –35 499,72
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  50,65
               
               
                  0,00
               
               
                  50,65
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 196,12
               
               
                  0,00
               
               
                  –2 196,12
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  30,80
               
               
                  0,00
               
               
                  30,80
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 229,56
               
               
                  0,00
               
               
                  –1 229,56
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, Effectiveness of controls, Application of reduction, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  256,70
               
               
                  0,00
               
               
                  256,70
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  –61 327 066,88
               
               
                  – 861,35
               
               
                  –61 326 205,53
               
            
                  FI
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  errors detected during the certification exercise for financial year 2009 in EAGF population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –64 880,77
               
               
                  0,00
               
               
                  –64 880,77
               
            
                  TOTAL FI
               
               
                  EUR
               
               
                  –64 880,77
               
               
                  0,00
               
               
                  –64 880,77
               
            
                  FR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 138 405,90
               
               
                  – 138 405,90
               
               
                  0,00
               
            
                  FR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 233 451,34
               
               
                  –1 233 451,34
               
               
                  0,00
               
            
                  FR
               
               
                  Certification
               
               
                  2008
               
               
                  Ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 108 312,83
               
               
                  0,00
               
               
                  – 108 312,83
               
            
                  FR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2007
               
               
                  non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 552 358,26
               
               
                  –9 314,14
               
               
                  –1 543 044,12
               
            
                  FR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2008
               
               
                  non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 492 340,47
               
               
                  0,00
               
               
                  –1 492 340,47
               
            
                  FR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2009
               
               
                  non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 429 479,12
               
               
                  0,00
               
               
                  –1 429 479,12
               
            
                  FR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2010
               
               
                  non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 109,82
               
               
                  0,00
               
               
                  – 109,82
               
            
                  TOTAL FR
               
               
                  EUR
               
               
                  –5 954 457,74
               
               
                  –1 381 171,38
               
               
                  –4 573 286,36
               
            
                  GB
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –27 569 252,08
               
               
                  –11 938 317,64
               
               
                  –15 630 934,44
               
            
                  GB
               
               
                  Other Direct Aid - Energy Crops
               
               
                  2008
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –99 998,30
               
               
                  0,00
               
               
                  –99 998,30
               
            
                  GB
               
               
                  Other Direct Aids
               
               
                  2008
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –88 938,90
               
               
                  0,00
               
               
                  –88 938,90
               
            
                  GB
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 107 725,59
               
               
                  0,00
               
               
                  – 107 725,59
               
            
                  GB
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –41 109 525,75
               
               
                  0,00
               
               
                  –41 109 525,75
               
            
                  GB
               
               
                  Other Direct Aid - Energy Crops
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –31 594,40
               
               
                  0,00
               
               
                  –31 594,40
               
            
                  GB
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –41 490 749,02
               
               
                  0,00
               
               
                  –41 490 749,02
               
            
                  GB
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 174 763,24
               
               
                  0,00
               
               
                  – 174 763,24
               
            
                  GB
               
               
                  Other Direct Aid - Energy Crops
               
               
                  2010
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –63 023,44
               
               
                  0,00
               
               
                  –63 023,44
               
            
                  GB
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS-GIS, in the on-the-spot checks and payments and sanctions
               
               
                  EXTRAPOLATED
               
               
                  5,19 %
               
               
                  EUR
               
               
                  –16 513 582,57
               
               
                  –1 954 694,52
               
               
                  –14 558 888,05
               
            
                  GB
               
               
                  Irregularities
               
               
                  2011
               
               
                  Deficiencies in the recovery of a debt case
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –1 452 109,17
               
               
                  0,00
               
               
                  –1 452 109,17
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Lenient sanctioning system, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –73 257,36
               
               
                  0,00
               
               
                  –73 257,36
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanctioning system, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 064,43
               
               
                  0,00
               
               
                  –4 064,43
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 643 405,41
               
               
                  – 700,40
               
               
                  –1 642 705,01
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 642 321,16
               
               
                  0,00
               
               
                  – 642 321,16
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 521,54
               
               
                  0,00
               
               
                  – 521,54
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –5 359,10
               
               
                  0,00
               
               
                  –5 359,10
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 712,31
               
               
                  0,00
               
               
                  – 712,31
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 536,91
               
               
                  0,00
               
               
                  – 536,91
               
            
                  TOTAL GB
               
               
                  GBP
               
               
                  –1 452 109,17
               
               
                  0,00
               
               
                  –1 452 109,17
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  – 129 619 331,51
               
               
                  –13 893 712,56
               
               
                  – 115 725 618,95
               
            
                  GR
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 048 593,82
               
               
                  0,00
               
               
                  –4 048 593,82
               
            
                  GR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –11 217,98
               
               
                  –11 217,98
               
               
                  0,00
               
            
                  GR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 148 947,18
               
               
                  – 375 753,63
               
               
                  – 773 193,55
               
            
                  GR
               
               
                  Food Aid within the Community
               
               
                  2006
               
               
                  Overpaid public storage costs
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –58 833,00
               
               
                  0,00
               
               
                  –58 833,00
               
            
                  GR
               
               
                  Public Storage - Rice
               
               
                  2006
               
               
                  Overpaid public storage costs
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 369 174,82
               
               
                  0,00
               
               
                  – 369 174,82
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2007
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 016 633,47
               
               
                  0,00
               
               
                  –1 016 633,47
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2007
               
               
                  change of the eligibility criteria after the end of the claim year 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 246 345,92
               
               
                  0,00
               
               
                  –1 246 345,92
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines
               
               
                  2007
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 358 518,51
               
               
                  0,00
               
               
                  – 358 518,51
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2008
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 125 128,34
               
               
                  0,00
               
               
                  – 125 128,34
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2008
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 567 077,51
               
               
                  0,00
               
               
                  – 567 077,51
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines
               
               
                  2008
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 339 319,37
               
               
                  0,00
               
               
                  – 339 319,37
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines
               
               
                  2008
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  12,58
               
               
                  0,00
               
               
                  12,58
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –23 367,16
               
               
                  0,00
               
               
                  –23 367,16
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines
               
               
                  2009
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –10 743,31
               
               
                  0,00
               
               
                  –10 743,31
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  1 998,07
               
               
                  0,00
               
               
                  1 998,07
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines
               
               
                  2009
               
               
                  control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 066,26
               
               
                  0,00
               
               
                  –1 066,26
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  –9 322 956,00
               
               
                  – 386 971,61
               
               
                  –8 935 984,39
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  8 GAEC not defined, claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  HUF
               
               
                  – 281 162 836,10
               
               
                  –5 622 679,91
               
               
                  – 275 540 156,19
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  8 GAEC not defined, claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 456,02
               
               
                  –1 403,78
               
               
                  –52,24
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  8 GAEC not defined, claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 836 628,70
               
               
                  –21 435,09
               
               
                  –2 815 193,61
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  8 GAEC not defined, claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  23,59
               
               
                  0,00
               
               
                  23,59
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  8 GAEC not defined, claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  387,67
               
               
                  –32,60
               
               
                  420,27
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  8 GAEC not defined, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –5 428 019,24
               
               
                  –28 383,73
               
               
                  –5 399 635,51
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  8 GAEC not defined, claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 101,51
               
               
                  0,00
               
               
                  – 101,51
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  8 GAEC not defined, claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 416,76
               
               
                  0,00
               
               
                  – 416,76
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  8 GAEC not defined, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –8 066,23
               
               
                  0,00
               
               
                  –8 066,23
               
            
                  TOTAL HU
               
               
                  HUF
               
               
                  – 281 162 836,10
               
               
                  –5 622 679,91
               
               
                  – 275 540 156,19
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  –8 274 277,20
               
               
                  –51 255,20
               
               
                  –8 223 022,00
               
            
                  IE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –13 215,75
               
               
                  –13 215,75
               
               
                  0,00
               
            
                  IE
               
               
                  Irregularities
               
               
                  2007
               
               
                  Non-reporting of interest in the Annex III table of financial year 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 606,20
               
               
                  0,00
               
               
                  –3 606,20
               
            
                  IE
               
               
                  Irregularities
               
               
                  2008
               
               
                  Non-reporting of interest in the Annex III table of financial year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 048,99
               
               
                  0,00
               
               
                  –1 048,99
               
            
                  IE
               
               
                  Irregularities
               
               
                  2009
               
               
                  Non-reporting of interest in the Annex III table of financial year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 109,23
               
               
                  0,00
               
               
                  –2 109,23
               
            
                  IE
               
               
                  Irregularities
               
               
                  2010
               
               
                  Non-reporting of interest in the Annex III table of financial year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 892,44
               
               
                  0,00
               
               
                  – 892,44
               
            
                  IE
               
               
                  Irregularities
               
               
                  2011
               
               
                  Negligence in recovering the debt
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –22 624,22
               
               
                  0,00
               
               
                  –22 624,22
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  –43 496,83
               
               
                  –13 215,75
               
               
                  –30 281,08
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 140 320,86
               
               
                  – 521,76
               
               
                  –2 139 799,10
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –17,57
               
               
                  0,00
               
               
                  –17,57
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 799 568,80
               
               
                  – 877,18
               
               
                  –3 798 691,62
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2005
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 588,40
               
               
                  0,00
               
               
                  – 588,40
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 065 635,65
               
               
                  –60 023,03
               
               
                  –7 005 612,62
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –5 975,35
               
               
                  0,00
               
               
                  –5 975,35
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –8 809 763,62
               
               
                  –53 375,69
               
               
                  –8 756 387,93
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –19 257,41
               
               
                  0,00
               
               
                  –19 257,41
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –11 214 946,03
               
               
                  –43 992,23
               
               
                  –11 170 953,80
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 698 146,26
               
               
                  0,00
               
               
                  – 698 146,26
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –14 331 663,30
               
               
                  –48 186,16
               
               
                  –14 283 477,14
               
            
                  IT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 216 402,75
               
               
                  –74,09
               
               
                  – 216 328,66
               
            
                  IT
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 458 104,43
               
               
                  –2 458 104,43
               
               
                  0,00
               
            
                  IT
               
               
                  Milk - Quota
               
               
                  2011
               
               
                  recovery of milk levy
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  163 991,21
               
               
                  163 991,21
               
               
                  0,00
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2007
               
               
                  deficiencies in the accreditation criteria for EAGF
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –3 248,92
               
               
                  0,00
               
               
                  –3 248,92
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2007
               
               
                  deficiencies in the accreditation criteria for EAGF (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –64 771,05
               
               
                  0,00
               
               
                  –64 771,05
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2008
               
               
                  deficiencies in the accreditation criteria for EAGF
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –2 527,19
               
               
                  0,00
               
               
                  –2 527,19
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2008
               
               
                  deficiencies in the accreditation criteria for EAGF (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 119 653,30
               
               
                  0,00
               
               
                  – 119 653,30
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2009
               
               
                  deficiencies in the accreditation criteria for EAGF
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 445 807,98
               
               
                  0,00
               
               
                  – 445 807,98
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2009
               
               
                  deficiencies in the accreditation criteria for EAGF (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 118 662,34
               
               
                  0,00
               
               
                  – 118 662,34
               
            
                  IT
               
               
                  Fruit and Vegetables - Citrus Processing
               
               
                  2005
               
               
                  Gravely deficient control system, fraud
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  –17 098 044,58
               
               
                  0,00
               
               
                  –17 098 044,58
               
            
                  IT
               
               
                  Fruit and Vegetables - Citrus Processing
               
               
                  2006
               
               
                  Gravely deficient control system, fraud
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 817 132,98
               
               
                  0,00
               
               
                  – 817 132,98
               
            
                  IT
               
               
                  Fruit and Vegetables - Citrus Processing
               
               
                  2007
               
               
                  Gravely deficient control system, fraud
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  1 201,24
               
               
                  0,00
               
               
                  1 201,24
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006)* - Area related measures
               
               
                  2006
               
               
                  no cross-checks with the animal database; delayed on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 318 652,00
               
               
                  0,00
               
               
                  – 318 652,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006)* - Area related measures
               
               
                  2006
               
               
                  delayed on-the-spot checks; insufficient checks of the use of fertilisers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –50 391,00
               
               
                  0,00
               
               
                  –50 391,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006)* - Area related measures
               
               
                  2006
               
               
                  no cross-checks with the animal database; delayed on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 625 923,00
               
               
                  0,00
               
               
                  – 625 923,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006)* - Area related measures
               
               
                  2007
               
               
                  no cross-checks with the animal database; delayed on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  4 073,00
               
               
                  0,00
               
               
                  4 073,00
               
            
                  TOTAL IT
               
               
                  EUR
               
               
                  –70 255 939,32
               
               
                  –2 501 163,36
               
               
                  –67 754 775,96
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  26,70
               
               
                  0,00
               
               
                  26,70
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Three GAEC missing, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –28 566,80
               
               
                  – 545,96
               
               
                  –28 020,84
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 154 416,57
               
               
                  0,00
               
               
                  – 154 416,57
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not defined (1st pillar only), claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 404 835,64
               
               
                  0,00
               
               
                  – 404 835,64
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,83
               
               
                  0,00
               
               
                  0,83
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  1 014,70
               
               
                  0,00
               
               
                  1 014,70
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Three GAEC missing, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 216,86
               
               
                  –3,40
               
               
                  – 213,46
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 200,95
               
               
                  0,00
               
               
                  – 200,95
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 204 161,54
               
               
                  0,00
               
               
                  – 204 161,54
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not defined (1st pillar only), claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 468 159,50
               
               
                  0,00
               
               
                  – 468 159,50
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –0,01
               
               
                  0,00
               
               
                  –0,01
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  164,08
               
               
                  0,00
               
               
                  164,08
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  37,58
               
               
                  0,00
               
               
                  37,58
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Three GAEC missing, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –13,95
               
               
                  0,00
               
               
                  –13,95
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –24,21
               
               
                  0,00
               
               
                  –24,21
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 188,77
               
               
                  0,00
               
               
                  – 188,77
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  5,41
               
               
                  0,00
               
               
                  5,41
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  29,86
               
               
                  0,00
               
               
                  29,86
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  29,88
               
               
                  0,00
               
               
                  29,88
               
            
                  TOTAL LT
               
               
                  EUR
               
               
                  –1 259 475,76
               
               
                  – 549,36
               
               
                  –1 258 926,40
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 853,65
               
               
                  0,00
               
               
                  –7 853,65
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –20,61
               
               
                  0,00
               
               
                  –20,61
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –13 568,05
               
               
                  0,00
               
               
                  –13 568,05
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2,90
               
               
                  0,00
               
               
                  –2,90
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –88,08
               
               
                  0,00
               
               
                  –88,08
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –16 838,20
               
               
                  0,00
               
               
                  –16 838,20
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  142,32
               
               
                  0,00
               
               
                  142,32
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –26,86
               
               
                  0,00
               
               
                  –26,86
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –26,01
               
               
                  0,00
               
               
                  –26,01
               
            
                  TOTAL MT
               
               
                  EUR
               
               
                  –38 282,04
               
               
                  0,00
               
               
                  –38 282,04
               
            
                  NL
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  known error related to the use of bumble bees for pollination
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 688 510,00
               
               
                  0,00
               
               
                  – 688 510,00
               
            
                  TOTAL NL
               
               
                  EUR
               
               
                  – 688 510,00
               
               
                  0,00
               
               
                  – 688 510,00
               
            
                  PL
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2007
               
               
                  weaknesses in the controls checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  PLN
               
               
                  –1 166 100,45
               
               
                  –8 151,74
               
               
                  –1 157 948,71
               
            
                  PL
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2007
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  PLN
               
               
                  – 163 034,87
               
               
                  0,00
               
               
                  – 163 034,87
               
            
                  PL
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2008
               
               
                  weaknesses in the controls checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 340 453,82
               
               
                  0,00
               
               
                  – 340 453,82
               
            
                  TOTAL PL
               
               
                  PLN
               
               
                  –1 329 135,32
               
               
                  –8 151,74
               
               
                  –1 320 983,58
               
            
                  TOTAL PL
               
               
                  EUR
               
               
                  – 340 453,82
               
               
                  0,00
               
               
                  – 340 453,82
               
            
                  RO
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –82 812,73
               
               
                  –82 812,73
               
               
                  0,00
               
            
                  TOTAL RO
               
               
                  EUR
               
               
                  –82 812,73
               
               
                  –82 812,73
               
               
                  0,00
               
            
                  SE
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 013,42
               
               
                  –3 013,42
               
               
                  0,00
               
            
                  TOTAL SE
               
               
                  EUR
               
               
                  –3 013,42
               
               
                  –3 013,42
               
               
                  0,00
               
            
                  SI
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2007
               
               
                  Failure to achieve the minimum rate of on-the-spot checks for ovine throughout the retention period and higher level of reductions and exclusions established during on-the-spot checks in the random sample than in the risk analysis sample
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –37 036,67
               
               
                  0,00
               
               
                  –37 036,67
               
            
                  SI
               
               
                  Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines
               
               
                  2008
               
               
                  Non application of eligibility sanctions in case of late tagging of calves
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –61 130,59
               
               
                  0,00
               
               
                  –61 130,59
               
            
                  SI
               
               
                  Entitlements
               
               
                  2008
               
               
                  Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –25 453,98
               
               
                  0,00
               
               
                  –25 453,98
               
            
                  SI
               
               
                  Entitlements
               
               
                  2009
               
               
                  Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –13 990,92
               
               
                  0,00
               
               
                  –13 990,92
               
            
                  SI
               
               
                  Entitlements
               
               
                  2010
               
               
                  Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 148 484,50
               
               
                  0,00
               
               
                  – 148 484,50
               
            
                  TOTAL SI
               
               
                  EUR
               
               
                  – 286 096,66
               
               
                  0,00
               
               
                  – 286 096,66
               
            
                  SK
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 346 334,22
               
               
                  – 346 334,22
               
               
                  0,00
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  GAEC not defined, weaknesses in on the spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 398 260,86
               
               
                  0,00
               
               
                  – 398 260,86
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not defined, weaknesses in on the spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –23,84
               
               
                  0,00
               
               
                  –23,84
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not defined, weaknesses in on the spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 779 668,89
               
               
                  0,00
               
               
                  – 779 668,89
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not defined, weaknesses in on the spot controls, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –8,91
               
               
                  0,00
               
               
                  –8,91
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not defined, weaknesses in on the spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 796,00
               
               
                  0,00
               
               
                  – 796,00
               
            
                  TOTAL SK
               
               
                  EUR
               
               
                  –1 525 092,72
               
               
                  – 346 334,22
               
               
                  –1 178 758,50
               
            
                  
                     6701 TOTAL
               
               
                  DKK
               
               
                  – 142 645,00
               
               
                  0,00
               
               
                  – 142 645,00
               
            
                  
                     6701 TOTAL
               
               
                  GBP
               
               
                  –1 452 109,17
               
               
                  0,00
               
               
                  –1 452 109,17
               
            
                  
                     6701 TOTAL
               
               
                  HUF
               
               
                  – 281 162 836,10
               
               
                  –5 622 679,91
               
               
                  – 275 540 156,19
               
            
                  
                     6701 TOTAL
               
               
                  PLN
               
               
                  –1 329 135,32
               
               
                  –8 151,74
               
               
                  –1 320 983,58
               
            
                  
                     6701 TOTAL
               
               
                  EUR
               
               
                  – 296 785 796,48
               
               
                  –18 661 087,63
               
               
                  – 278 124 708,85
               
            
                   
               
            
                  
                     BUDGET ITEM: 6711
                     
                  
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not implemented, partial on the spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –31 470,12
               
               
                  0,00
               
               
                  –31 470,12
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not implemented, partial on the spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 440,26
               
               
                  0,00
               
               
                  –1 440,26
               
            
                  BE
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  GAEC not implemented, partial on the spot controls, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 352,15
               
               
                  0,00
               
               
                  – 352,15
               
            
                  TOTAL BE
               
               
                  EUR
               
               
                  –33 262,53
               
               
                  0,00
               
               
                  –33 262,53
               
            
                  BG
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in timinig of the on-the-spot checks and sample selection
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –40 146,27
               
               
                  0,00
               
               
                  –40 146,27
               
            
                  BG
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  deficiencies in timinig of the on-the-spot checks and sample selection
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  17 174,46
               
               
                  0,00
               
               
                  17 174,46
               
            
                  TOTAL BG
               
               
                  EUR
               
               
                  –22 971,81
               
               
                  0,00
               
               
                  –22 971,81
               
            
                  CY
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Late administrative checks and inappropriate timing of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 062,12
               
               
                  0,00
               
               
                  –2 062,12
               
            
                  CY
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Late administrative checks and inappropriate timing of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –97 678,93
               
               
                  0,00
               
               
                  –97 678,93
               
            
                  TOTAL CY
               
               
                  EUR
               
               
                  –99 741,05
               
               
                  0,00
               
               
                  –99 741,05
               
            
                  CZ
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Lack of on-the-spot checks on livestock density
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 153 061,12
               
               
                  –10 764,12
               
               
                  –2 142 297,00
               
            
                  CZ
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Lack of on-the-spot checks on livestock density
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 321 491,75
               
               
                  –11 607,46
               
               
                  –2 309 884,29
               
            
                  CZ
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Lack of on-the-spot checks on livestock density
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 418,58
               
               
                  0,00
               
               
                  –2 418,58
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 621 456,24
               
               
                  0,00
               
               
                  – 621 456,24
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9,15
               
               
                  0,00
               
               
                  –9,15
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –10 682,73
               
               
                  0,00
               
               
                  –10 682,73
               
            
                  CZ
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 669 467,88
               
               
                  0,00
               
               
                  – 669 467,88
               
            
                  TOTAL CZ
               
               
                  EUR
               
               
                  –5 778 587,45
               
               
                  –22 371,58
               
               
                  –5 756 215,87
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2007
               
               
                  weaknesses in selection among eligible applications
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 130 781,57
               
               
                  0,00
               
               
                  – 130 781,57
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2007
               
               
                  Payments including ineligible VAT
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 698 127,96
               
               
                  0,00
               
               
                  –2 698 127,96
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  weaknesses in selection among eligible applications
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 105 424,95
               
               
                  0,00
               
               
                  – 105 424,95
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  weaknesses in selection among eligible applications
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 804 414,05
               
               
                  0,00
               
               
                  – 804 414,05
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  –3 738 748,53
               
               
                  0,00
               
               
                  –3 738 748,53
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2009)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –90 572,51
               
               
                  0,00
               
               
                  –90 572,51
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2010)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 126 456,16
               
               
                  0,00
               
               
                  – 126 456,16
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses on the on-the-spot controls, lack of traceability (claim year 2010 paid in financial year 2010)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 125 866,86
               
               
                  0,00
               
               
                  – 125 866,86
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2011)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  536,22
               
               
                  0,00
               
               
                  536,22
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls, lack of traceability (claim year 2010 paid in financial year 2011)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –36 730,38
               
               
                  0,00
               
               
                  –36 730,38
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  – 379 089,69
               
               
                  0,00
               
               
                  – 379 089,69
               
            
                  FI
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  errors detected during the certification exercise for financial year 2009 in EAFRD population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 766,40
               
               
                  0,00
               
               
                  –1 766,40
               
            
                  TOTAL FI
               
               
                  EUR
               
               
                  –1 766,40
               
               
                  0,00
               
               
                  –1 766,40
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 (2007-2013)
               
               
                  2007
               
               
                  Non-exhaustive administrative control of the preferential loans invoices and late audits in banks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 678 837,27
               
               
                  0,00
               
               
                  –2 678 837,27
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Non-exhaustive administrative control of the preferential loans invoices and late audits in banks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 015 793,65
               
               
                  0,00
               
               
                  –1 015 793,65
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  Non-exhaustive administrative control of the preferential loans invoices and late audits in banks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 386 514,48
               
               
                  0,00
               
               
                  –1 386 514,48
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Non-exhaustive administrative control of the preferential loans invoices and late audits in banks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 125 462,91
               
               
                  0,00
               
               
                  – 125 462,91
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Non-exhaustive administrative control of the preferential loans invoices and late audits in banks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 246 558,73
               
               
                  0,00
               
               
                  –1 246 558,73
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  deficiencies in the on the spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –21 056 869,75
               
               
                  0,00
               
               
                  –21 056 869,75
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in the on the spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 898 813,60
               
               
                  0,00
               
               
                  –7 898 813,60
               
            
                  TOTAL FR
               
               
                  EUR
               
               
                  –35 408 850,39
               
               
                  0,00
               
               
                  –35 408 850,39
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 355 672,24
               
               
                  –16 180,58
               
               
                  – 339 491,66
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 288 122,53
               
               
                  0,00
               
               
                  – 288 122,53
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 298 761,99
               
               
                  – 293 852,81
               
               
                  –4 909,18
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS-GIS, on-the-spot checks and payments and sanctions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 173 720,59
               
               
                  0,00
               
               
                  –1 173 720,59
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  deficiencies in the Agri-environment measures
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 235 955,12
               
               
                  –17 650,45
               
               
                  –3 218 304,67
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in the Agri-environment measures
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 117 396,52
               
               
                  –4 828,16
               
               
                  –1 112 568,36
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –5 741,43
               
               
                  0,00
               
               
                  –5 741,43
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –77 419,70
               
               
                  0,00
               
               
                  –77 419,70
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –22 884,24
               
               
                  0,00
               
               
                  –22 884,24
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  32,09
               
               
                  0,00
               
               
                  32,09
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –31,12
               
               
                  0,00
               
               
                  –31,12
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –70,69
               
               
                  0,00
               
               
                  –70,69
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  –6 575 744,08
               
               
                  – 332 512,00
               
               
                  –6 243 232,08
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  8 GAEC not defined, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –79 998,57
               
               
                  0,00
               
               
                  –79 998,57
               
            
                  HU
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  8 GAEC not defined, claim year 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –21 025,02
               
               
                  0,00
               
               
                  –21 025,02
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  – 101 023,59
               
               
                  0,00
               
               
                  – 101 023,59
               
            
                  IE
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  Known Error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 197 620,52
               
               
                  0,00
               
               
                  – 197 620,52
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2007
               
               
                  weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 122,22
               
               
                  0,00
               
               
                  –10 122,22
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 115 125,00
               
               
                  0,00
               
               
                  – 115 125,00
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –31 262,80
               
               
                  0,00
               
               
                  –31 262,80
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 134 055,00
               
               
                  0,00
               
               
                  – 134 055,00
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –20 795,07
               
               
                  0,00
               
               
                  –20 795,07
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –55 436,25
               
               
                  0,00
               
               
                  –55 436,25
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –19 051,20
               
               
                  0,00
               
               
                  –19 051,20
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –11 113,21
               
               
                  0,00
               
               
                  –11 113,21
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  – 594 581,27
               
               
                  0,00
               
               
                  – 594 581,27
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2008
               
               
                  deficiencies in the accreditation criteria for EAFRD
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –2 885 304,84
               
               
                  0,00
               
               
                  –2 885 304,84
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2009
               
               
                  deficiencies in the accreditation criteria for EAFRD
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –2 709 857,58
               
               
                  0,00
               
               
                  –2 709 857,58
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2009
               
               
                  deficiencies in the accreditation criteria for EAFRD (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  –4 279,19
               
               
                  0,00
               
               
                  –4 279,19
               
            
                  IT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  delayed on-the-spot checks; insufficient checks of the use of fertilisers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 886,00
               
               
                  0,00
               
               
                  –7 886,00
               
            
                  IT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  no cross-checks with the animal database; delayed on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 246 930,00
               
               
                  0,00
               
               
                  – 246 930,00
               
            
                  TOTAL IT
               
               
                  EUR
               
               
                  –5 854 257,61
               
               
                  0,00
               
               
                  –5 854 257,61
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Weak control system on eligibility of beneficiaries
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –14 686,92
               
               
                  0,00
               
               
                  –14 686,92
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Weak control system on eligibility of beneficiaries
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 848 148,40
               
               
                  0,00
               
               
                  – 848 148,40
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Weak control system on eligibility of beneficiaries
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 766 818,02
               
               
                  0,00
               
               
                  – 766 818,02
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –98 669,98
               
               
                  0,00
               
               
                  –98 669,98
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 743,38
               
               
                  0,00
               
               
                  –1 743,38
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 101 975,29
               
               
                  0,00
               
               
                  – 101 975,29
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  392,93
               
               
                  0,00
               
               
                  392,93
               
            
                  LT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 382,94
               
               
                  0,00
               
               
                  – 382,94
               
            
                  TOTAL LT
               
               
                  EUR
               
               
                  –1 832 032,00
               
               
                  0,00
               
               
                  –1 832 032,00
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –6 858,55
               
               
                  0,00
               
               
                  –6 858,55
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –8 803,69
               
               
                  0,00
               
               
                  –8 803,69
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –33,58
               
               
                  0,00
               
               
                  –33,58
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 232,55
               
               
                  0,00
               
               
                  – 232,55
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 078,01
               
               
                  0,00
               
               
                  –2 078,01
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –12 545,31
               
               
                  0,00
               
               
                  –12 545,31
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 239,50
               
               
                  0,00
               
               
                  – 239,50
               
            
                  MT
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system, claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –53,44
               
               
                  0,00
               
               
                  –53,44
               
            
                  TOTAL MT
               
               
                  EUR
               
               
                  –30 844,63
               
               
                  0,00
               
               
                  –30 844,63
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 253 108,80
               
               
                  0,00
               
               
                  – 253 108,80
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 868 306,45
               
               
                  0,00
               
               
                  –9 868 306,45
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 627 971,30
               
               
                  0,00
               
               
                  – 627 971,30
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 761 030,13
               
               
                  0,00
               
               
                  –9 761 030,13
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 498 848,26
               
               
                  0,00
               
               
                  – 498 848,26
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 753 973,66
               
               
                  0,00
               
               
                  –7 753 973,66
               
            
                  TOTAL PL
               
               
                  EUR
               
               
                  –28 763 238,60
               
               
                  0,00
               
               
                  –28 763 238,60
               
            
                  RO
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  weaknesses in the controls of a risk of creation of artificial conditions, eligibility of the beneficiary, eligibility of expenses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 579 714,82
               
               
                  0,00
               
               
                  –3 579 714,82
               
            
                  RO
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  weaknesses in the controls of a risk of creation of artificial conditions, eligibility of the beneficiary, eligibility of expenses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –8 921 103,16
               
               
                  0,00
               
               
                  –8 921 103,16
               
            
                  RO
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Incomplete checks on parcels and on logbooks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 239 090,38
               
               
                  –2 239 090,38
               
               
                  0,00
               
            
                  RO
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Incomplete checks on parcels and on logbooks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 959 592,24
               
               
                  0,00
               
               
                  –2 959 592,24
               
            
                  TOTAL RO
               
               
                  EUR
               
               
                  –17 699 500,60
               
               
                  –2 239 090,38
               
               
                  –15 460 410,22
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  GAEC not defined, on-the-spot checks weaknesses - claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 378 504,46
               
               
                  0,00
               
               
                  – 378 504,46
               
            
                  SK
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  GAEC not defined, on-the-spot checks weaknesses - claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 787,35
               
               
                  0,00
               
               
                  – 787,35
               
            
                  TOTAL SK
               
               
                  EUR
               
               
                  – 379 291,81
               
               
                  0,00
               
               
                  – 379 291,81
               
            
                  
                     6711 TOTAL
               
               
                  EUR
               
               
                  – 107 293 532,04
               
               
                  –2 593 973,96
               
               
                  – 104 699 558,08
               
            
                   
               
            
                  
                     BUDGET ITEM: 6500
                     
                  
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weak control system on eligibility of beneficiaries
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 428 809,33
               
               
                  0,00
               
               
                  – 428 809,33
               
            
                  LT
               
               
                  Rural Development - Transitional Instrument
               
               
                  2008
               
               
                  Weak control system on eligibility of beneficiaries
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 974 546,18
               
               
                  0,00
               
               
                  – 974 546,18
               
            
                  TOTAL LT
               
               
                  EUR
               
               
                  –1 403 355,51
               
               
                  0,00
               
               
                  –1 403 355,51
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 422 645,43
               
               
                  0,00
               
               
                  –4 422 645,43
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2008
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 271 573,68
               
               
                  0,00
               
               
                  –1 271 573,68
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2009
               
               
                  Weakness in management of the early retirement scheme
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  5 778,15
               
               
                  0,00
               
               
                  5 778,15
               
            
                  TOTAL PL
               
               
                  EUR
               
               
                  –5 688 440,96
               
               
                  0,00
               
               
                  –5 688 440,96
               
            
                  
                     6500 TOTAL
               
               
                  EUR
               
               
                  –7 091 796,47
               
               
                  0,00
               
               
                  –7 091 796,47