CELEX: 32016D0417
Language: en
Date: 2016-03-17 00:00:00
Title: Commission Implementing Decision (EU) 2016/417 of 17 March 2016 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2016) 1509)

22.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 75/16
            
         COMMISSION IMPLEMENTING DECISION (EU) 2016/417
   of 17 March 2016
   excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   
      
         (notified under document C(2016) 1509)
      
   
   (Only the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Polish, Portuguese, Romanian, Spanish, Swedish texts are authentic)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
   After consulting the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 December 2015,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 17 March 2016.
      
         
            For the Commission
         
         Phil HOGAN
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 347, 20.12.2013, p. 549.
   
      (2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).
   
      ANNEX
      
         Budget Item: 05070107
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Starch
               
               
                  2003
               
               
                  Reimbursement following judgment in case T-557/13
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  1 901 395,66 
               
               
                  0,00
               
               
                  1 901 395,66 
               
            
                   
               
               
                  Starch
               
               
                  2004
               
               
                  Reimbursement following judgment in case T-557/13
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  1 883 474,60 
               
               
                  0,00
               
               
                  1 883 474,60 
               
            
                   
               
               
                  Starch
               
               
                  2005
               
               
                  Reimbursement following judgment in case T-557/13
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  2 408 081,08 
               
               
                  0,00
               
               
                  2 408 081,08 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     6 192 951,34 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     6 192 951,34 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  4 936 572,90 
               
               
                  55 807,14 
               
               
                  4 880 765,76 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  547,38
               
               
                  751,51
               
               
                  – 204,13
               
            
                   
               
               
                  Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine
               
               
                  2007
               
               
                  Reimbursement following judgment in case T-241/13
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  358 518,51 
               
               
                  0,00
               
               
                  358 518,51 
               
            
                   
               
               
                  Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine
               
               
                  2008
               
               
                  Reimbursement following judgment in case T-241/13
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 12,58
               
               
                  0,00
               
               
                  – 12,58
               
            
                   
               
               
                  Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-241/13
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  1 066,26 
               
               
                  0,00
               
               
                  1 066,26 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     5 296 692,47 
                  
               
               
                  
                     56 558,65 
                  
               
               
                  
                     5 240 133,82 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Irregularities
               
               
                  2007
               
               
                  Reimbursement following judgment in case T-126/14
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  4 703 231,78 
               
               
                  0,00
               
               
                  4 703 231,78 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     4 703 231,78 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     4 703 231,78 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  16 192 875,59 
               
               
                  56 558,65 
               
               
                  16 136 316,94 
               
            
         Budget Item: 05040501
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-124/14
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  32 799,76 
               
               
                  0,00
               
               
                  32 799,76 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-124/14
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  255 575,05 
               
               
                  0,00
               
               
                  255 575,05 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Reimbursement following judgment in case T-124/14
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  301 891,12 
               
               
                  0,00
               
               
                  301 891,12 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Reimbursement following judgment in case T-124/14
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  337 561,65 
               
               
                  0,00
               
               
                  337 561,65 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     927 827,58 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     927 827,58 
                  
               
            
                  
                     GR
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-107/14
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  201 962,44 
               
               
                  0,00
               
               
                  201 962,44 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Reimbursement following judgment in case T-346/13
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  959 020,82 
               
               
                  0,00
               
               
                  959 020,82 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Reimbursement following judgment in case T-346/13
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  992 833,01 
               
               
                  0,00
               
               
                  992 833,01 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     2 153 816,27 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     2 153 816,27 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  3 081 643,85 
               
               
                  0,00
               
               
                  3 081 643,85 
               
            
         Budget Item: 6701
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BE
                  
               
               
                  Irregularities
               
               
                  2012
               
               
                  Clearance of accounts
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 601 619,00 
               
               
                  0,00
               
               
                  – 9 601 619,00 
               
            
                   
               
               
                  Irregularities
               
               
                  2006
               
               
                  Non-reporting of interest (2006)
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 3 717 323,80 
               
               
                  0,00
               
               
                  – 3 717 323,80 
               
            
                   
               
               
                  Irregularities
               
               
                  2007
               
               
                  Non-reporting of interest (2007)
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 1 331,61 
               
               
                  0,00
               
               
                  – 1 331,61 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 13 320 274,41 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 13 320 274,41 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DK
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Recognition and Operational programmes: VMP and PO main activities checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 153 323,91 
               
               
                  – 7 977,91 
               
               
                  – 145 346,00 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Recognition and Operational programmes: VMP and PO main activities checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 98 614,78 
               
               
                  0,00
               
               
                  – 98 614,78 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Recognition and Operational programmes: VMP and PO main activities checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 638,51 
               
               
                  0,00
               
               
                  – 1 638,51 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl. withdrawals
               
               
                  2014
               
               
                  Recognition and Operational programmes: VMP and PO main activities checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 409,20
               
               
                  0,00
               
               
                  – 409,20
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Recognition PO
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 159 558,14 
               
               
                  0,00
               
               
                  – 159 558,14 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DK:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 413 544,54 
                  
               
               
                  
                     – 7 977,91 
                  
               
               
                  
                     – 405 566,63 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2010
               
               
                  Not recovered financial errors from previous years
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 427,16 
               
               
                  0,00
               
               
                  – 7 427,16 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Not recovered financial errors from previous years
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 84,61
               
               
                  0,00
               
               
                  – 84,61
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Not recovered financial errors from previous years
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 363,89
               
               
                  0,00
               
               
                  – 363,89
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 7 875,66 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 7 875,66 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Irregularities
               
               
                  2007
               
               
                  Application of the new PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 28 221,44 
               
               
                  0,00
               
               
                  – 28 221,44 
               
            
                   
               
               
                  Irregularities
               
               
                  2008
               
               
                  Application of the new PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 19 882,61 
               
               
                  0,00
               
               
                  – 19 882,61 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Application of the new PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 50 479,42 
               
               
                  0,00
               
               
                  – 50 479,42 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Application of the new PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 712,91 
               
               
                  0,00
               
               
                  – 3 712,91 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Corrections linked to FY2009
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 46 445,53 
               
               
                  0,00
               
               
                  – 46 445,53 
               
            
                   
               
               
                  Irregularities
               
               
                  2007
               
               
                  Delays in the recovery process
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 376,08 
               
               
                  0,00
               
               
                  – 24 376,08 
               
            
                   
               
               
                  Irregularities
               
               
                  2008
               
               
                  Delays in the recovery process
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 17 173,48 
               
               
                  0,00
               
               
                  – 17 173,48 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Delays in the recovery process
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 43 601,28 
               
               
                  0,00
               
               
                  – 43 601,28 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Delays in the recovery process
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 207,00 
               
               
                  0,00
               
               
                  – 3 207,00 
               
            
                   
               
               
                  Irregularities
               
               
                  2007
               
               
                  Interest calculation for FY2006 and FY2007
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 23 059,55 
               
               
                  0,00
               
               
                  – 23 059,55 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weaknesses in on-the-spot checks
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 510,41 
               
               
                  0,00
               
               
                  – 47 510,41 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2009
               
               
                  Weakness in a key control: overcompensation of flat rates
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 59 660,14 
               
               
                  0,00
               
               
                  – 59 660,14 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2010
               
               
                  Weakness in a key control: overcompensation of flat rates
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 392 719,07 
               
               
                  0,00
               
               
                  – 1 392 719,07 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2011
               
               
                  Weakness in a key control: overcompensation of flat rates
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 2 440 054,08 
               
               
                  – 5,65
               
               
                  – 2 440 048,43 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2012
               
               
                  Weakness in a key control: overcompensation of flat rates
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 13 697 204,46 
               
               
                  0,00
               
               
                  – 13 697 204,46 
               
            
                   
               
               
                  Wine — Restructuring
               
               
                  2013
               
               
                  Weakness in a key control: overcompensation of flat rates
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 16 379 396,64 
               
               
                  – 2 665,74 
               
               
                  – 16 376 730,90 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 34 276 704,10 
                  
               
               
                  
                     – 2 671,39 
                  
               
               
                  
                     – 34 274 032,71 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Correction for failure to start recovery procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 835,62 
               
               
                  0,00
               
               
                  – 7 835,62 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Correction for failure to start recovery procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 11 413,17 
               
               
                  0,00
               
               
                  – 11 413,17 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Correction for failure to start recovery procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 271,91 
               
               
                  0,00
               
               
                  – 1 271,91 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     20 520,70 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     20 520,70 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Irregularities
               
               
                  2009
               
               
                  Amount declared irrecoverable due to bankruptcy of the beneficiary. However, the PA did not participate to the bankruptcy proceedings, due to a late answer
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 40 352,24 
               
               
                  0,00
               
               
                  – 40 352,24 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Debts not valued in the Annex III table, then not recovered due to a decision from the Member State, or where the delays in the recovery procedure are attributable to the Member State
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 268 314,30 
               
               
                  0,00
               
               
                  – 3 268 314,30 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Delays in the follow up of pre-debts
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 375 725,65 
               
               
                  0,00
               
               
                  – 4 375 725,65 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  EAFRD sanctions wrongly calculated or not registered in Annex III table
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 794,08
               
               
                  0,00
               
               
                  – 794,08
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Financial corrections in relation to EAGF Irregularities: halt in recovery procedures not properly justified and debt not recorded
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 800,42 
               
               
                  0,00
               
               
                  – 1 800,42 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  FR19: Case where the lack of recovery is attributable to the negligence of the Member State (case no FR/1998/054); FR20: Case having escaped the application of the 50/50 rule due to a wrong PACA reported in the Annex III table (case no SHSP1999900001)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 904 968,31 
               
               
                  0,00
               
               
                  – 1 904 968,31 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Interests not reported in the Annex III table, thus escaping the application of the 50/50 rule
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 370,48 
               
               
                  0,00
               
               
                  – 6 370,48 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Leniency of the sanctioning system, CY2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 13 900 346,00 
               
               
                  – 27 800,69 
               
               
                  – 13 872 545,31 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Leniency of the sanctioning system, CY2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 015 760,00 
               
               
                  – 22 903,73 
               
               
                  – 4 992 856,27 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Leniency of the sanctioning system, CY2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 883 866,00 
               
               
                  – 26 488,62 
               
               
                  – 5 857 377,38 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Negligence in the recovery procedure attributable to the Member State authorities: the Paying agency did not participate to debtors' bankruptcy proceedings
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 44 471,48 
               
               
                  0,00
               
               
                  – 44 471,48 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Non-calculation of interests on recovered amounts (pastry butter)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 264 337,54 
               
               
                  0,00
               
               
                  – 264 337,54 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Non-calculation of interests on the Pastry butter measure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 96 600,46 
               
               
                  0,00
               
               
                  – 96 600,46 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 15 999 850,09 
               
               
                  – 287 378,67 
               
               
                  – 15 712 471,42 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  2 342,47 
               
               
                  0,00
               
               
                  2 342,47 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 707,23
               
               
                  0,00
               
               
                  – 707,23
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 167 635,51 
               
               
                  – 8 744,49 
               
               
                  – 158 891,02 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 44 605,02 
               
               
                  – 11 415,70 
               
               
                  – 33 189,32 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 15 835 116,53 
               
               
                  – 136 742,25 
               
               
                  – 15 698 374,28 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 2 104,03 
               
               
                  – 110,28
               
               
                  – 1 993,75 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 253 702,72 
               
               
                  – 11 415,70 
               
               
                  – 242 287,02 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 60 987,30 
               
               
                  – 33,15
               
               
                  – 60 954,15 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 15 882 638,43 
               
               
                  – 346 705,47 
               
               
                  – 15 535 932,96 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Recovery procedures cancelled for formal reasons, where negligence was attributable to the Member State.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 71 193,30 
               
               
                  0,00
               
               
                  – 71 193,30 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 83 119 904,65 
                  
               
               
                  
                     – 879 738,75 
                  
               
               
                  
                     – 82 240 165,90 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weaknesses in LPIS and absence of recoveries, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 41 356 361,86 
               
               
                  0,00
               
               
                  – 41 356 361,86 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weaknesses in LPIS and absence of recoveries, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 37 543,55 
               
               
                  0,00
               
               
                  – 37 543,55 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weaknesses in LPIS and absence of recoveries, CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 40 099 448,21 
               
               
                  0,00
               
               
                  – 40 099 448,21 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2015
               
               
                  Weaknesses in LPIS and absence of recoveries, CY 2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 38 524 608,30 
               
               
                  0,00
               
               
                  – 38 524 608,30 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 120 017 961,92 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 120 017 961,92 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Absence of extrapolation of results
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 095,07 
               
               
                  0,00
               
               
                  – 6 095,07 
               
            
                   
               
               
                  Irregularities
               
               
                  2013
               
               
                  Delays in the recovery procedures and negligence in the follow up of the debts.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 203 932,27 
               
               
                  0,00
               
               
                  – 203 932,27 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Incorrect application of obvious error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 30 000,00 
               
               
                  0,00
               
               
                  – 30 000,00 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Incorrect application of sanctions for late claims
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 985,65
               
               
                  0,00
               
               
                  – 985,65
               
            
                   
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  Non-harvesting operations as of the entry into force of Regulation (EU) No 585/2011 — Scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 240 659,00 
               
               
                  0,00
               
               
                  – 240 659,00 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weakness in the definition of eligible permanent pasture
               
               
                  FLAT RATE
               
               
                  25,00 %
               
               
                  EUR
               
               
                  – 99 103 011,64 
               
               
                  0,00
               
               
                  – 99 103 011,64 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 30 531 692,80 
               
               
                  0,00
               
               
                  – 30 531 692,80 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 37 163 161,78 
               
               
                  0,00
               
               
                  – 37 163 161,78 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  Weakness in the remote sensing on-the-spot checks
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 564 313,10 
               
               
                  0,00
               
               
                  – 564 313,10 
               
            
                   
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  Withdrawal operations as of the entry into force of Regulation (EU) No 585/2011
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 84 786,51 
               
               
                  0,00
               
               
                  – 84 786,51 
               
            
                   
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  Withdrawal operations before the entry into force of Regulation (EU) No 585/2011
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 28 125,34 
               
               
                  0,00
               
               
                  – 28 125,34 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 167 956 763,16 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 167 956 763,16 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 65 691,69 
               
               
                  – 10,44
               
               
                  – 65 681,25 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 88 702,46 
               
               
                  – 11,88
               
               
                  – 88 690,58 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 884 942,56 
               
               
                  – 3 768,57 
               
               
                  – 2 881 173,99 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 389 806,32 
               
               
                  – 3 342,68 
               
               
                  – 1 386 463,64 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 243 958,54 
               
               
                  – 3 694,76 
               
               
                  – 1 240 263,78 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 591 374,91 
               
               
                  – 397,18
               
               
                  – 590 977,73 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 649 949,87 
               
               
                  – 218,52
               
               
                  – 649 731,35 
               
            
                   
               
               
                  Milk — Quota
               
               
                  2012
               
               
                  Correction of milk levy
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  229 851,79 
               
               
                  229 851,79 
               
               
                  0,00
               
            
                   
               
               
                  Irregularities
               
               
                  2011
               
               
                  Incorrect reporting in the Annex III table and Negligence in the recovery procedure.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 470 744,00 
               
               
                  0,00
               
               
                  – 5 470 744,00 
               
            
                   
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  Late payment
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 172 870,18 
               
               
                  – 6 305 956,88 
               
               
                  133 086,70 
               
            
                   
               
               
                  Irregularities
               
               
                  2013
               
               
                  Negligence in the recovery procedure
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 63 891 740,43 
               
               
                  0,00
               
               
                  – 63 891 740,43 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Previous corrections CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 372,46
               
               
                  372,46
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Previous corrections CY2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 6 991,99 
               
               
                  6 991,99 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Previous corrections CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 67,76
               
               
                  67,76
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Previous corrections CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 2 534,97 
               
               
                  2 534,97 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 625 639,55 
               
               
                  – 63,25
               
               
                  – 625 576,30 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 602 924,23 
               
               
                  – 214,77
               
               
                  – 602 709,46 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 917 822,51 
               
               
                  0,00
               
               
                  – 1 917 822,51 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 533 726,99 
               
               
                  0,00
               
               
                  – 1 533 726,99 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 081 038,12 
               
               
                  0,00
               
               
                  – 1 081 038,12 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 87 981 080,57 
                  
               
               
                  
                     – 6 097 794,32 
                  
               
               
                  
                     – 81 883 286,25 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     NL
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Financial correction
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 692 849,00 
               
               
                  0,00
               
               
                  – 2 692 849,00 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Insufficient checks on recognition FY 2010-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 267 405,71 
               
               
                  – 13 670,46 
               
               
                  – 1 253 735,25 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Insufficient checks on recognition FY 2010-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 682 681,34 
               
               
                  0,00
               
               
                  – 3 682 681,34 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Insufficient checks on recognition FY 2010-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 608 143,33 
               
               
                  0,00
               
               
                  – 2 608 143,33 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Insufficient checks on recognition FY 2010-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 362 117,22 
               
               
                  0,00
               
               
                  – 362 117,22 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl. withdrawals
               
               
                  2014
               
               
                  Insufficient checks on recognition FY 2014
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 26 061,78 
               
               
                  0,00
               
               
                  – 26 061,78 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total NL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 10 639 258,38 
                  
               
               
                  
                     – 13 670,46 
                  
               
               
                  
                     – 10 625 587,92 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Certification
               
               
                  2009
               
               
                  Amounts recorded in debtor's ledger but not recovered
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 101 980,26 
               
               
                  0,00
               
               
                  – 101 980,26 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Known error EAGF IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 343,56
               
               
                  0,00
               
               
                  – 343,56
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  MLE for EAGF Non-IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 240 677,39 
               
               
                  0,00
               
               
                  – 240 677,39 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009
               
               
                  2011
               
               
                  Non-performance of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 126 701,30 
               
               
                  0,00
               
               
                  – 126 701,30 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009
               
               
                  2012
               
               
                  Non-performance of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 99 604,68 
               
               
                  0,00
               
               
                  – 99 604,68 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009
               
               
                  2013
               
               
                  Non-performance of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 159 456,24 
               
               
                  0,00
               
               
                  – 159 456,24 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 728 763,43 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 728 763,43 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     RO
                  
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  EHEC non-harvesting
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 260,03
               
               
                  0,00
               
               
                  – 260,03
               
            
                   
               
               
                  Irregularities
               
               
                  2013
               
               
                  Recovery procedure not initiated within 1 year from the PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 758,63 
               
               
                  0,00
               
               
                  – 5 758,63 
               
            
                   
               
               
                  Irregularities
               
               
                  2014
               
               
                  Recovery procedure not initiated within 1 year from the PACA
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 12 741,33 
               
               
                  0,00
               
               
                  – 12 741,33 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Shortcomings in the PO recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 8 275,06 
               
               
                  0,00
               
               
                  – 8 275,06 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Shortcomings in the PO recognition
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 56 494,53 
               
               
                  0,00
               
               
                  – 56 494,53 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 83 529,58 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 83 529,58 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SE
                  
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  CY 2011 Weakness in LPIS update after OTSC, lack of retroactive recoveries, cross-checks, non-conforming paper applications
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 851 382,71 
               
               
                  0,00
               
               
                  – 851 382,71 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2013
               
               
                  CY 2012 Weakness in LPIS update after OTSC, lack of retroactive recoveries
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 831 883,84 
               
               
                  0,00
               
               
                  – 831 883,84 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  CY 2013 Lack of retroactive recoveries
               
               
                  ESTIMATED AMOUNT
               
               
                   
               
               
                  EUR
               
               
                  – 414 905,24 
               
               
                  0,00
               
               
                  – 414 905,24 
               
            
                   
               
               
                  Decoupled Direct Aids
               
               
                  2014
               
               
                  CY 2013 Weakness in risk analysis RS + failure to evaluate and update it
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 8 811 286,44 
               
               
                  0,00
               
               
                  – 8 811 286,44 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 10 909 458,23 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 10 909 458,23 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  – 529 475 639,33 
               
               
                  – 7 001 852,83 
               
               
                  – 522 473 786,50 
               
            
         Budget Item: 6711
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     AT
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2012
               
               
                  Scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 70 795,87 
               
               
                  0,00
               
               
                  – 70 795,87 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2013
               
               
                  Scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 142 245,32 
               
               
                  0,00
               
               
                  – 142 245,32 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 213 041,19 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 213 041,19 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Financial errors in the EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 232 843,16 
               
               
                  0,00
               
               
                  – 232 843,16 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Known error in the management of the measure 323-C
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 474,17 
               
               
                  0,00
               
               
                  – 24 474,17 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Known errors resulting from the substantive testing of the IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 19 704,48 
               
               
                  0,00
               
               
                  – 19 704,48 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Most Likely Error (MLE) resulting from the substantive testing of the IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 268 082,29 
               
               
                  0,00
               
               
                  – 268 082,29 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2013
               
               
                  No procurement procedure followed for IT tools purchase
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 706 123,93 
               
               
                  0,00
               
               
                  – 2 706 123,93 
               
            
                   
               
               
                  Certification
               
               
                  2009
               
               
                  Outstanding financial errors from previous year
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 069,40 
               
               
                  0,00
               
               
                  – 5 069,40 
               
            
                   
               
               
                  Certification
               
               
                  2010
               
               
                  Outstanding financial errors from previous year
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 538,21 
               
               
                  0,00
               
               
                  – 4 538,21 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Outstanding financial errors from previous year
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 365,82
               
               
                  0,00
               
               
                  – 365,82
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Outstanding financial errors from previous year
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 560,65
               
               
                  0,00
               
               
                  – 560,65
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Public Procurement Procedures not properly assessed and checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 841 263,73 
               
               
                  0,00
               
               
                  – 841 263,73 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Public Procurement Procedures not properly assessed and checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 543 911,96 
               
               
                  0,00
               
               
                  – 1 543 911,96 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2014
               
               
                  Public Procurement Procedures not properly assessed and checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 441 912,56 
               
               
                  0,00
               
               
                  – 1 441 912,56 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Review of the control statistics
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 69 518,37 
               
               
                  0,00
               
               
                  – 69 518,37 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 7 158 368,73 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 7 158 368,73 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Correction for the known error EAFRD IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 916,99 
               
               
                  0,00
               
               
                  – 2 916,99 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Correction for the known error EAFRD non IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 013,25 
               
               
                  0,00
               
               
                  – 5 013,25 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Correction for the MLE EAFRD IACS
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 20 953,46 
               
               
                  0,00
               
               
                  – 20 953,46 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Payments for the sub-measure of AE — 'Organic farming'
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 9 130,61 
               
               
                  0,00
               
               
                  – 9 130,61 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Payments to the beneficiaries before the finalisation of the OTSC (AEM)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 106 066,65 
               
               
                  0,00
               
               
                  – 106 066,65 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 144 080,96 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 144 080,96 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Certification
               
               
                  2011
               
               
                  Correction for failure to start recovery procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 28 672,16 
               
               
                  – 108,34
               
               
                  – 28 563,82 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 28 672,16 
                  
               
               
                  
                     – 108,34
                  
               
               
                  
                     – 28 563,82 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Certification
               
               
                  2010
               
               
                  6 yearly grass premium paid instead of 5
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 12 978,78 
               
               
                  0,00
               
               
                  – 12 978,78 
               
            
                   
               
               
                  Certification
               
               
                  2010
               
               
                  Correction for the MLE on the EAFRD-non IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 270 251,62 
               
               
                  0,00
               
               
                  – 1 270 251,62 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2010
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 143 933,09 
               
               
                  – 143 933,09 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2010
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 359 832,71 
               
               
                  0,00
               
               
                  – 359 832,71 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Eligibility criteria not verified
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 20 653,38 
               
               
                  0,00
               
               
                  – 20 653,38 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 653 002,96 
               
               
                  – 653 002,96 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 632 507,39 
               
               
                  – 9 777,90 
               
               
                  – 1 622 729,49 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Eligibility criteria not verified
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 131 070,04 
               
               
                  0,00
               
               
                  – 131 070,04 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 714 128,24 
               
               
                  – 714 128,24 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 785 320,60 
               
               
                  0,00
               
               
                  – 1 785 320,60 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Eligibility criteria not verified
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 149 439,53 
               
               
                  0,00
               
               
                  – 149 439,53 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 179 735,46 
               
               
                  – 179 735,46 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Eligibility criteria not verified
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 449 338,69 
               
               
                  0,00
               
               
                  – 449 338,69 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Eligibility criteria not verified
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 44 643,36 
               
               
                  0,00
               
               
                  – 44 643,36 
               
            
                   
               
               
                  Certification
               
               
                  2010
               
               
                  Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entities
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 813 607,17 
               
               
                  0,00
               
               
                  – 813 607,17 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 728 973,79 
               
               
                  – 87 084,56 
               
               
                  – 641 889,23 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 276 681,27 
               
               
                  – 98 285,34 
               
               
                  – 178 395,93 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 20 437,53 
               
               
                  0,00
               
               
                  – 20 437,53 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 667,67
               
               
                  0,00
               
               
                  – 667,67
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 729 955,39 
               
               
                  0,00
               
               
                  – 729 955,39 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 694 669,61 
               
               
                  – 128 311,12 
               
               
                  – 566 358,49 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 2 004,69 
               
               
                  0,00
               
               
                  – 2 004,69 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 445 542,80 
               
               
                  0,00
               
               
                  – 445 542,80 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 618 564,62 
               
               
                  – 95 434,72 
               
               
                  – 523 129,90 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2010
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 466 051,99 
               
               
                  – 466 051,99 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2010
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 165 129,98 
               
               
                  – 200 489,14 
               
               
                  – 964 640,84 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 318 962,23 
               
               
                  – 1 318 962,23 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 297 405,58 
               
               
                  – 67 253,62 
               
               
                  – 3 230 151,96 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 646 751,71 
               
               
                  – 1 646 751,71 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 116 879,28 
               
               
                  – 62 387,68 
               
               
                  – 4 054 491,60 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 346 040,61 
               
               
                  – 346 040,61 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Reasonableness of costs not checked
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 865 101,55 
               
               
                  – 58 386,10 
               
               
                  – 806 715,45 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 25 100 263,32 
                  
               
               
                  
                     – 6 276 016,47 
                  
               
               
                  
                     – 18 824 246,85 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2012
               
               
                  Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one project
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 791,59 
               
               
                  0,00
               
               
                  – 9 791,59 
               
            
                   
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2012
               
               
                  Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 116 143,13 
               
               
                  – 489,58
               
               
                  – 115 653,55 
               
            
                   
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2013
               
               
                  Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 731 861,46 
               
               
                  0,00
               
               
                  – 1 731 861,46 
               
            
                   
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2014
               
               
                  Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 748 948,33 
               
               
                  0,00
               
               
                  – 748 948,33 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Measure 214: weakness in the administrative cross-check on livestock density
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 121 252,71 
               
               
                  0,00
               
               
                  – 3 121 252,71 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Measure 214: weakness in the administrative cross-check on livestock density
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 258 827,27 
               
               
                  0,00
               
               
                  – 3 258 827,27 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Measure 214: weakness in the administrative cross-check on livestock density
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 291 507,12 
               
               
                  0,00
               
               
                  – 1 291 507,12 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2012
               
               
                  Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 70 521,65 
               
               
                  0,00
               
               
                  – 70 521,65 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2013
               
               
                  Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 761 093,10 
               
               
                  0,00
               
               
                  – 761 093,10 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 733 293,71 
               
               
                  0,00
               
               
                  – 733 293,71 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2012
               
               
                  Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 42 403,20 
               
               
                  0,00
               
               
                  – 42 403,20 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2013
               
               
                  Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 364 039,25 
               
               
                  0,00
               
               
                  – 364 039,25 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 366 157,36 
               
               
                  0,00
               
               
                  – 366 157,36 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 12 615 839,88 
                  
               
               
                  
                     – 489,58
                  
               
               
                  
                     – 12 615 350,30 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Inappropriate application of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 506 480,19 
               
               
                  0,00
               
               
                  – 506 480,19 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Inappropriate application of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 699 174,68 
               
               
                  0,00
               
               
                  – 699 174,68 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Inappropriate application of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 002 840,61 
               
               
                  0,00
               
               
                  – 1 002 840,61 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Inappropriate application of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 899 008,70 
               
               
                  0,00
               
               
                  – 899 008,70 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Sanction policy is not effective, proportionate and dissuasive
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 536 620,15 
               
               
                  0,00
               
               
                  – 536 620,15 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Sanction policy is not effective, proportionate and dissuasive
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 100 072,61 
               
               
                  0,00
               
               
                  – 100 072,61 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Sanction policy is not effective, proportionate and dissuasive
               
               
                  ONE OFF
               
               
                  0,00 %
               
               
                  EUR
               
               
                  – 136 263,56 
               
               
                  0,00
               
               
                  – 136 263,56 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 880 460,50 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 3 880 460,50 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 78 405,91 
               
               
                  0,00
               
               
                  – 78 405,91 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 38 637,69 
               
               
                  0,00
               
               
                  – 38 637,69 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 143 572,52 
               
               
                  0,00
               
               
                  – 143 572,52 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 100 094,63 
               
               
                  0,00
               
               
                  – 100 094,63 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 134 296,47 
               
               
                  – 3 255,87 
               
               
                  – 131 040,60 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 42 005,10 
               
               
                  0,00
               
               
                  – 42 005,10 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 43 429,85 
               
               
                  0,00
               
               
                  – 43 429,85 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Previous corrections CY2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 13 570,69 
               
               
                  13 570,69 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Previous corrections CY2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,00
               
               
                  – 12 124,12 
               
               
                  12 124,12 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 19 365,24 
               
               
                  0,00
               
               
                  – 19 365,24 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 23 218,80 
               
               
                  0,00
               
               
                  – 23 218,80 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 90 181,34 
               
               
                  0,00
               
               
                  – 90 181,34 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 96 173,02 
               
               
                  0,00
               
               
                  – 96 173,02 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Weaknesses in report of eligibility checks, farmers without animals, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 104 882,23 
               
               
                  0,00
               
               
                  – 104 882,23 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls — Measure 211
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  540,56
               
               
                  0,00
               
               
                  540,56
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses on the on-the-spot controls — Measure 211
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 248 449,43 
               
               
                  0,00
               
               
                  – 248 449,43 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Weaknesses on the on-the-spot controls — Measure 211
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 215 733,48 
               
               
                  0,00
               
               
                  – 215 733,48 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Weaknesses on the on-the-spot controls — Measure 211
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 175 805,33 
               
               
                  0,00
               
               
                  – 175 805,33 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses on the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  193,13
               
               
                  0,00
               
               
                  193,13
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses on the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 341 406,39 
               
               
                  0,00
               
               
                  – 341 406,39 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Weaknesses on the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 416 214,54 
               
               
                  0,00
               
               
                  – 416 214,54 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Weaknesses on the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 454 241,45 
               
               
                  0,00
               
               
                  – 454 241,45 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 765 379,73 
                  
               
               
                  
                     – 28 950,68 
                  
               
               
                  
                     – 2 736 429,05 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LT
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 84 153,64 
               
               
                  0,00
               
               
                  – 84 153,64 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in the on-the-spot controls — Measure 214
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 144 593,73 
               
               
                  0,00
               
               
                  – 144 593,73 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total LT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 228 747,37 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 228 747,37 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2010
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 234 331,35 
               
               
                  0,00
               
               
                  – 234 331,35 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2010
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 515 081,52 
               
               
                  0,00
               
               
                  – 3 515 081,52 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2011
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 675 353,06 
               
               
                  0,00
               
               
                  – 675 353,06 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2011
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 10 229 852,44 
               
               
                  0,00
               
               
                  – 10 229 852,44 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2012
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 717 693,11 
               
               
                  0,00
               
               
                  – 717 693,11 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2012
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 10 110 275,83 
               
               
                  0,00
               
               
                  – 10 110 275,83 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2013
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 758 347,29 
               
               
                  0,00
               
               
                  – 758 347,29 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2013
               
               
                  Weaknesses in early retirement scheme payments
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 11 230 876,11 
               
               
                  0,00
               
               
                  – 11 230 876,11 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2011
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 614 511,65 
               
               
                  0,00
               
               
                  – 3 614 511,65 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2011
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  ONE OFF
               
               
                  11,00 %
               
               
                  EUR
               
               
                  – 4 467 373,95 
               
               
                  0,00
               
               
                  – 4 467 373,95 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2012
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 619,90
               
               
                  0,00
               
               
                  – 619,90
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2012
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  ONE OFF
               
               
                  11,00 %
               
               
                  EUR
               
               
                  – 766,17
               
               
                  0,00
               
               
                  – 766,17
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2013
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  7 909,14 
               
               
                  0,00
               
               
                  7 909,14 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2013
               
               
                  Weaknesses in the semi-subsistence farming scheme
               
               
                  ONE OFF
               
               
                  11,00 %
               
               
                  EUR
               
               
                  9 775,34 
               
               
                  0,00
               
               
                  9 775,34 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2011
               
               
                  Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 046 731,11 
               
               
                  0,00
               
               
                  – 2 046 731,11 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2012
               
               
                  Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5 369 057,29 
               
               
                  0,00
               
               
                  – 5 369 057,29 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2013
               
               
                  Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 857 372,46 
               
               
                  0,00
               
               
                  – 3 857 372,46 
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2014
               
               
                  Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 437 316,75 
               
               
                  0,00
               
               
                  – 437 316,75 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 57 247 875,51 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 57 247 875,51 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Certification
               
               
                  2009
               
               
                  known error EAFRD IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 74 565,74 
               
               
                  – 5 457,44 
               
               
                  – 69 108,30 
               
            
                   
               
               
                  Certification
               
               
                  2009
               
               
                  known error EAFRD non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 487,20
               
               
                  – 11,93
               
               
                  – 475,27
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 75 052,94 
                  
               
               
                  
                     – 5 469,37 
                  
               
               
                  
                     – 69 583,57 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     RO
                  
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2010
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 837 667,96 
               
               
                  0,00
               
               
                  – 3 837 667,96 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 362 166,32 
               
               
                  0,00
               
               
                  – 362 166,32 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2011
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 30 088 395,70 
               
               
                  0,00
               
               
                  – 30 088 395,70 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 835 357,49 
               
               
                  0,00
               
               
                  – 4 835 357,49 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2012
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 26 711 026,12 
               
               
                  0,00
               
               
                  – 26 711 026,12 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2013
               
               
                  Insufficient checks on the public procurement procedure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 15 638 250,66 
               
               
                  0,00
               
               
                  – 15 638 250,66 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2010
               
               
                  No penalties applied when end-of-works dates are exceeded
               
               
                  EXTRAPOLATED
               
               
                  2,44 %
               
               
                  EUR
               
               
                  – 959 810,35 
               
               
                  0,00
               
               
                  – 959 810,35 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2011
               
               
                  No penalties applied when end-of-works dates are exceeded
               
               
                  EXTRAPOLATED
               
               
                  2,44 %
               
               
                  EUR
               
               
                  – 7 525 183,01 
               
               
                  0,00
               
               
                  – 7 525 183,01 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2012
               
               
                  No penalties applied when end-of-works dates are exceeded
               
               
                  EXTRAPOLATED
               
               
                  2,44 %
               
               
                  EUR
               
               
                  – 8 104 689,34 
               
               
                  0,00
               
               
                  – 8 104 689,34 
               
            
                   
               
               
                  Rural Development EAFRD Investment — public beneficiaries
               
               
                  2013
               
               
                  No penalties applied when end-of-works dates are exceeded
               
               
                  EXTRAPOLATED
               
               
                  2,44 %
               
               
                  EUR
               
               
                  – 5 405 977,31 
               
               
                  0,00
               
               
                  – 5 405 977,31 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Late initiation of recovery procedures under EAFRD
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 084,36 
               
               
                  0,00
               
               
                  – 7 084,36 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   Total RO:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 103 475 608,62 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 103 475 608,62 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  – 212 933 390,91 
               
               
                  – 6 311 034,44 
               
               
                  – 206 622 356,47