CELEX: 32008D0068
Language: en
Date: 2007-12-20 00:00:00
Title: 2008/68/EC: Commission Decision of 20 December 2007 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) (notified under document number C(2007) 6514)

23.1.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 18/12
            
         
      COMMISSION DECISION
   
   of 20 December 2007
   excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)
   (notified under document number C(2007) 6514)
   (only the Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Portuguese, Slovenian, Spanish and Swedish texts are authentic)
   (2008/68/EC)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), and in particular Article 5(2)(c) thereof,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (2), and in particular Article 7(4) thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 5 of Regulation (EEC) No 729/70, Article 7 of Regulation (EC) No 1258/1999, and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (3), the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the report issued on the outcome has been examined by the Commission.
            
         
               (3)
            
            
               Under Articles 2 and 3 of Regulation (EEC) No 729/70 and Article 2 of Regulation (EC) No 1258/1999, only refunds on exports to third countries and intervention to stabilise agricultural markets, granted and undertaken respectively according to Community rules within the framework of the common organisation of the agricultural markets, 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 these requirements and cannot, therefore, be financed under the EAGGF Guarantee Section.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section 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 Community rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 3 September 2007 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section shall be excluded from Community financing because it does not comply with Community rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Hungary, the Republic of Malta, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 20 December 2007.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 94, 28.4.1970, p. 13. Regulation as last amended by Regulation (EC) No 1287/95 (OJ L 125, 8.6.1995, p. 1).
   
      (2)  OJ L 160, 26.6.1999, p. 103.
   
      (3)  OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).
   
      ANNEX
      Table of corrections — Budget item 6 7 0 1
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  BE
               
               
                  Financial audit — late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 586,40
               
               
                  0,00
               
               
                  –5 586,40
               
            
                  BE
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 110 897,51
               
               
                  –98 742,45
               
               
                  –12 155,06
               
            
                  BE
               
               
                  RD Guarantee accompanying measures
               
               
                  2001
               
               
                  Shortcomings in cross-checks between the IACS data and AEM (agri-environmental measure) aid applications
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 196 609,00
               
               
                  0,00
               
               
                  – 196 609,00
               
            
                  BE
               
               
                  RD Guarantee accompanying measures
               
               
                  2002
               
               
                  Shortcomings in cross-checks between the IACS data and AEM (agri-environmental measure) aid applications
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 234 328,00
               
               
                  0,00
               
               
                  – 234 328,00
               
            
                  Total BE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 547 420,91
               
               
                  –98 742,45
               
               
                  – 448 678,46
               
            
                  CY
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 161 932,84
               
               
                  – 161 932,84
               
               
                  0,00
               
            
                  Total CY
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 161 932,84
               
               
                  – 161 932,84
               
               
                  0,00
               
            
                  CZ
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –34 749,34
               
               
                  –34 749,34
               
               
                  0,00
               
            
                  CZ
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  CZK
               
               
                  – 897 245,29
               
               
                  0,00
               
               
                  – 897 245,29
               
            
                  Total CZ
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –34 749,34
               
               
                  –34 749,34
               
               
                  0,00
               
            
                  Total CZ
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     CZK
                  
               
               
                  – 897 245,29
               
               
                  0,00
               
               
                  – 897 245,29
               
            
                  DE
               
               
                  Meat premiums — ewes and goats
               
               
                  2003
               
               
                  Payment of aid to farmers with less than 10 premium rights
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –11 491,42
               
               
                  0,00
               
               
                  –11 491,42
               
            
                  DE
               
               
                  Meat premiums — ewes and goats
               
               
                  2004
               
               
                  Payment of aid to farmers with less than 10 premium rights
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –10 441,46
               
               
                  0,00
               
               
                  –10 441,46
               
            
                  DE
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Payment of aid to farmers with less than 10 premium rights
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –9 416,76
               
               
                  0,00
               
               
                  –9 416,76
               
            
                  Total DE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –31 349,64
               
               
                  0,00
               
               
                  –31 349,64
               
            
                  DK
               
               
                  Meat premiums — bovines
               
               
                  2004
               
               
                  Non-respect of six-month retention period and eligibility criteria control data missing
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  – 506 466,84
               
               
                  0,00
               
               
                  – 506 466,84
               
            
                  DK
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  Non-respect of six-month retention period and eligibility criteria control data missing
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  – 851 336,20
               
               
                  0,00
               
               
                  – 851 336,20
               
            
                  Total DK
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     DKK
                  
               
               
                  –1 357 803,04
               
               
                  0,00
               
               
                  –1 357 803,04
               
            
                  ES
               
               
                  Direct payments
               
               
                  2004
               
               
                  Weaknesses in on-the-spot checks (remote sensing and classical field visits)
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –7 998 628,39
               
               
                  0,00
               
               
                  –7 998 628,39
               
            
                  ES
               
               
                  Direct payments
               
               
                  2005
               
               
                  Weaknesses in on-the-spot checks (remote sensing and classical field visits)
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –8 592 899,96
               
               
                  0,00
               
               
                  –8 592 899,96
               
            
                  ES
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 135 287,21
               
               
                  –4 135 287,21
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit — overshooting
               
               
                  2003
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –87 144,50
               
               
                  – 126 355,45
               
               
                  39 210,95
               
            
                  ES
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  678 822,11
               
               
                  678 822,11
               
               
                  0,00
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2000
               
               
                  Shortcomings in checks on crop declarations in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –47 311 467,25
               
               
                  0,00
               
               
                  –47 311 467,25
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2000
               
               
                  No checks on crop declarations and shortcomings in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –93 474,78
               
               
                  0,00
               
               
                  –93 474,78
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2001
               
               
                  Shortcomings in checks on crop declarations in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –15 347 930,92
               
               
                  0,00
               
               
                  –15 347 930,92
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2001
               
               
                  No checks on crop declarations and shortcomings in checks on yields and in monitoring of checks on mills
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  –69 115 466,84
               
               
                  0,00
               
               
                  –69 115 466,84
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2002
               
               
                  Shortcomings in checks on crop declarations in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –47 950 314,63
               
               
                  0,00
               
               
                  –47 950 314,63
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2002
               
               
                  No checks on crop declarations and shortcomings in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  – 937 645,09
               
               
                  0,00
               
               
                  – 937 645,09
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2003
               
               
                  Shortcomings in checks on crop declarations in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –2 606 052,04
               
               
                  0,00
               
               
                  –2 606 052,04
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2003
               
               
                  No checks on crop declarations and shortcomings in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  – 289 665,00
               
               
                  0,00
               
               
                  – 289 665,00
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2004
               
               
                  Shortcomings in checks on crop declarations in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 301 631,26
               
               
                  0,00
               
               
                  – 301 631,26
               
            
                  ES
               
               
                  Olive oil — production aid
               
               
                  2004
               
               
                  No checks on crop declarations and shortcomings in checks on yields and in monitoring of checks on mills
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –11 537,73
               
               
                  0,00
               
               
                  –11 537,73
               
            
                  ES
               
               
                  POSEI RSA
               
               
                  2005
               
               
                  Late payments not justified non-compliant with Article 7(1) of Regulation (EC) No 20/2002
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 011 071,88
               
               
                  0,00
               
               
                  –1 011 071,88
               
            
                  ES
               
               
                  POSEI RSA
               
               
                  2006
               
               
                  Late payments not justified non-compliant with Article 7(1) of Regulation (EC) No 20/2002
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 181 662,46
               
               
                  0,00
               
               
                  – 181 662,46
               
            
                  Total ES
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 205 293 057,83
               
               
                  3 582 820,55
               
               
                  – 201 710 237,28
               
            
                  FI
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –10 098,23
               
               
                  –10 098,23
               
               
                  0,00
               
            
                  FI
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –7 314 447,47
               
               
                  –7 314 447,47
               
               
                  0,00
               
            
                  Total FI
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –7 324 545,70
               
               
                  –7 324 545,70
               
               
                  0,00
               
            
                  FR
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 937 338,17
               
               
                  – 937 338,17
               
               
                  0,00
               
            
                  FR
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –84 733,89
               
               
                  –84 733,89
               
               
                  0,00
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Personnel costs/Unjustified excessive use of lump sums
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 323 232,93
               
               
                  0,00
               
               
                  – 323 232,93
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Personnel costs/Unjustified excessive use of lump sums
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 568 380,73
               
               
                  0,00
               
               
                  –2 568 380,73
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Personnel costs/Unjustified excessive use of lump sums
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 973 197,30
               
               
                  0,00
               
               
                  –2 973 197,30
               
            
                  FR
               
               
                  Fruit and vegetables — producer groups
               
               
                  2004
               
               
                  National instructions on action plans/Late introduction of aid claims
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 429 334,45
               
               
                  0,00
               
               
                  – 429 334,45
               
            
                  FR
               
               
                  Fruit and vegetables — producer groups
               
               
                  2005
               
               
                  National instructions on action plans/Late introduction of aid claims
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 439 621,75
               
               
                  0,00
               
               
                  – 439 621,75
               
            
                  FR
               
               
                  Fruit and vegetables — withdrawals
               
               
                  2004
               
               
                  Weaknesses in quality controls
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  – 510 681,82
               
               
                  0,00
               
               
                  – 510 681,82
               
            
                  FR
               
               
                  Fruit and vegetables — withdrawals
               
               
                  2004
               
               
                  Community withdrawal compensation paid to individual producers
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 103 558,53
               
               
                  0,00
               
               
                  – 103 558,53
               
            
                  FR
               
               
                  Fruit and vegetables — withdrawals
               
               
                  2005
               
               
                  Community withdrawal compensation paid to individual producers
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –85 710,57
               
               
                  0,00
               
               
                  –85 710,57
               
            
                  FR
               
               
                  POSEI
               
               
                  2003
               
               
                  Shortcomings in physical checks on quantities of sugar cane delivered for processing and/or covered by transport aid
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –82 207,54
               
               
                  0,00
               
               
                  –82 207,54
               
            
                  FR
               
               
                  POSEI
               
               
                  2003
               
               
                  Shortcomings in physical checks on quantities of sugar cane delivered for processing and/or covered by transport aid
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 296 953,32
               
               
                  0,00
               
               
                  – 296 953,32
               
            
                  FR
               
               
                  POSEI
               
               
                  2004
               
               
                  Shortcomings in physical checks on quantities of sugar cane delivered for processing and/or covered by transport aid
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 617 486,18
               
               
                  0,00
               
               
                  – 617 486,18
               
            
                  FR
               
               
                  POSEI
               
               
                  2004
               
               
                  Shortcomings in physical checks on quantities of sugar cane delivered for processing and/or covered by transport aid
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 185 876,12
               
               
                  0,00
               
               
                  – 185 876,12
               
            
                  FR
               
               
                  POSEI
               
               
                  2005
               
               
                  Shortcomings in physical checks on quantities of sugar cane delivered for processing and/or covered by transport aid
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 658 067,18
               
               
                  0,00
               
               
                  – 658 067,18
               
            
                  Total FR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –10 296 380,48
               
               
                  –1 022 072,06
               
               
                  –9 274 308,42
               
            
                  GR
               
               
                  Fruit and vegetables — citrus processing
               
               
                  1998
               
               
                  Shortcomings in checks — payments effected by cheques impeding the quality of controls performed
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 213 766,07
               
               
                  0,00
               
               
                  – 213 766,07
               
            
                  GR
               
               
                  Fruit and vegetables — citrus processing
               
               
                  1999
               
               
                  Shortcomings in checks — payments effected by cheques impeding the quality of controls performed
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 131 493,86
               
               
                  0,00
               
               
                  – 131 493,86
               
            
                  GR
               
               
                  RD Guarantee accompanying measures
               
               
                  2003
               
               
                  Cross-checks not completely satisfactory
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 358 060,00
               
               
                  0,00
               
               
                  – 358 060,00
               
            
                  GR
               
               
                  RD Guarantee accompanying measures
               
               
                  2004
               
               
                  Cross-checks not completely satisfactory
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 972 987,00
               
               
                  0,00
               
               
                  – 972 987,00
               
            
                  GR
               
               
                  Financial audit late payments
               
               
                  2004
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 279 881,28
               
               
                  –5 299 887,55
               
               
                  20 006,27
               
            
                  Total GR
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –6 956 188,21
               
               
                  –5 299 887,55
               
               
                  –1 656 300,66
               
            
                  IE
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 702 633,30
               
               
                  – 702 633,30
               
               
                  0,00
               
            
                  IE
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –40 077,18
               
               
                  –40 077,18
               
               
                  0,00
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Weaknesses concerning on-the-spot checks and administrative operations
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 279 728,23
               
               
                  0,00
               
               
                  – 279 728,23
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Weaknesses concerning on-the-spot checks and administrative operations
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 281 792,50
               
               
                  0,00
               
               
                  – 281 792,50
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Weaknesses concerning on-the-spot checks and administrative operations
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  – 110 165,90
               
               
                  0,00
               
               
                  – 110 165,90
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2007
               
               
                  Weaknesses concerning on-the-spot checks and administrative operations
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –59 137,95
               
               
                  0,00
               
               
                  –59 137,95
               
            
                  Total IE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –1 473 535,06
               
               
                  – 742 710,48
               
               
                  – 730 824,58
               
            
                  IT
               
               
                  Fruit and vegetables — tomato processing
               
               
                  2003
               
               
                  Shortcomings in administrative and accounting checks at one tomato processor; records kept by the processor not in conformity with the relevant regulations
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –7 583,76
               
               
                  0,00
               
               
                  –7 583,76
               
            
                  IT
               
               
                  Fruit and vegetables — tomato processing
               
               
                  2004
               
               
                  Shortcomings in administrative and accounting checks at one tomato processor; records kept by the processor not in conformity with the relevant regulations
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  – 130 795,56
               
               
                  0,00
               
               
                  – 130 795,56
               
            
                  IT
               
               
                  Fruit and vegetables — tomato processing
               
               
                  2005
               
               
                  Shortcomings in administrative and accounting checks at one tomato processor; records kept by the processor not in conformity with the relevant regulations
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  – 128 059,54
               
               
                  0,00
               
               
                  – 128 059,54
               
            
                  IT
               
               
                  Exceptional support measures
               
               
                  2003
               
               
                  Lack of precise control instructions failure to provide reliable information shortcomings in on-the-spot checks
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 276 238,95
               
               
                  0,00
               
               
                  – 276 238,95
               
            
                  IT
               
               
                  Exceptional support measures
               
               
                  2003
               
               
                  Lack of precise control instructions failure to provide reliable information shortcomings in on-the-spot checks
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –1 175 882,02
               
               
                  0,00
               
               
                  –1 175 882,02
               
            
                  IT
               
               
                  Tobacco premiums
               
               
                  2003
               
               
                  Weaknesses in management and control of quota system
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 501 699,22
               
               
                  0,00
               
               
                  –4 501 699,22
               
            
                  IT
               
               
                  Tobacco premiums
               
               
                  2004
               
               
                  Weaknesses in management and control of quota system
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 957 257,02
               
               
                  0,00
               
               
                  –5 957 257,02
               
            
                  Total IT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –12 177 516,07
               
               
                  0,00
               
               
                  –12 177 516,07
               
            
                  MT
               
               
                  Direct payments
               
               
                  2005
               
               
                  On-the-spot checks not carried out in compliance with the standard required and not effective
               
               
                  flat rate
               
               
                  10
               
               
                  MTL
               
               
                  –5 830,91
               
               
                  0,00
               
               
                  –5 830,91
               
            
                  MT
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  MTL
               
               
                  –7 570,93
               
               
                  0,00
               
               
                  –7 570,93
               
            
                  MT
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  Ineligible expenditure (payments for animals slaughtered before accession to the EU)
               
               
                  one-off
               
               
                   
               
               
                  MTL
               
               
                  –24 957,38
               
               
                  0,00
               
               
                  –24 957,38
               
            
                  Total MT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     MTL
                  
               
               
                  –38 359,22
               
               
                  0,00
               
               
                  –38 359,22
               
            
                  PT
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –49 554,59
               
               
                  –49 554,59
               
               
                  0,00
               
            
                  PT
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –29 853,58
               
               
                  –29 853,58
               
               
                  0,00
               
            
                  Total PT
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –79 408,17
               
               
                  –79 408,17
               
               
                  0,00
               
            
                  SE
               
               
                  RD Guarantee accompanying measures
               
               
                  2004
               
               
                  Checks on good farming practices not satisfactory
               
               
                  one-off
               
               
                   
               
               
                  SEK
               
               
                  – 225 832,00
               
               
                  0,00
               
               
                  – 225 832,00
               
            
                  SE
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 501 359,87
               
               
                  – 501 359,87
               
               
                  0,00
               
            
                  Total SE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     SEK
                  
               
               
                  – 225 832,00
               
               
                  0,00
               
               
                  – 225 832,00
               
            
                  Total SE
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  – 501 359,87
               
               
                  – 501 359,87
               
               
                  0,00
               
            
                  SI
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –66 375,30
               
               
                  –66 375,30
               
               
                  0,00
               
            
                  SI
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  SIT
               
               
                  –1 241 956,08
               
               
                  0,00
               
               
                  –1 241 956,08
               
            
                  Total SI
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –66 375,30
               
               
                  –66 375,30
               
               
                  0,00
               
            
                  Total SI
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     SIT
                  
               
               
                  –1 241 956,08
               
               
                  0,00
               
               
                  –1 241 956,08
               
            
         
      Table of corrections — Budget item 05 07 01 07
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  GB
               
               
                  Financial audit — late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –9 745 763,94
               
               
                  –10 193 240,48
               
               
                  447 476,54
               
            
                  GB
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –70 017,95
               
               
                  –70 017,95
               
               
                  0,00
               
            
                  Total GB
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –9 815 781,89
               
               
                  –10 263 258,43
               
               
                  447 476,54
               
            
                  HU
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –43 174,16
               
               
                  –43 174,16
               
               
                  0,00
               
            
                  HU
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 126 881,93
               
               
                  –1 175 988,98
               
               
                  49 107,05
               
            
                  Total HU
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     EUR
                  
               
               
                  –1 170 056,09
               
               
                  –1 219 163,14
               
               
                  49 107,05