CELEX: 32022D0222
Language: en
Date: 2022-02-16 00:00:00
Title: Commission Implementing Decision (EU) 2022/222 of 16 February 2022 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(2022) 830) (Only the Bulgarian, French, German, Greek, Italian, Lithuanian, Polish, Portuguese, Slovak, Spanish and Swedish texts are authentic)

18.2.2022   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 37/63
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2022/222
         of 16 February 2022
         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(2022) 830)
            
         
         (Only the Bulgarian, French, German, Greek, Italian, Lithuanian, Polish, Portuguese, Slovak, Spanish and 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 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 twenty-four months before the Commission’s written notification of the results of the verifications to the Member States.
                  
               
                     (6)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 September 2021,
                  
               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 Republic of Bulgaria, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Republic of Poland, the Portuguese Republic, the Slovak Republic and the Kingdom of Sweden.
         
         
            Done at Brussels, 16 February 2022.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2022)607918
      
      
         
            ANNEX
            
               
                  Decision: 68
               
            
            
               
                  Budget Item: 08029901
               
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2018
                     
                     
                        With Commission Decision C(2017)2104 the monthly payments to Poland have been suspended by an amount of EUR 526 116,83  (652 883,38  - 126 766,55 ) for the expenditure linked to period from 16 October 2017 to 28 February 2018 (end of suspension)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00 
                     
                     
                        - 526 116,83 
                     
                     
                        526 116,83 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 526 116,83 
                        
                     
                     
                        
                           526 116,83 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00 
                     
                     
                        - 526 116,83 
                     
                     
                        526 116,83 
                     
                  
               
                  Budget Item: 08039901
               
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Clearance of accounts - Conformity Clearance
                     
                     
                        2007
                     
                     
                        Reimbursement following judgment in case T-265/19-1
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        305 122,74 
                     
                     
                        0,00 
                     
                     
                        305 122,74 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           305 122,74 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           305 122,74 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        305 122,74 
                     
                     
                        0,00 
                     
                     
                        305 122,74 
                     
                  
               
                  Budget Item: 6200
               
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           BG
                        
                     
                     
                        Other Direct Aids
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 cotton
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 488,16 
                     
                     
                        0,00 
                     
                     
                        - 488,16 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 GP
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 790 918,72 
                     
                     
                        0,00 
                     
                     
                        - 790 918,72 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 RP
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 296,86 
                     
                     
                        0,00 
                     
                     
                        -2 296,86 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 SAPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 255 109,71 
                     
                     
                        0,00 
                     
                     
                        - 255 109,71 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 VCS M07-M08-M09-M13-M14
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -32 453,31 
                     
                     
                        0,00 
                     
                     
                        -32 453,31 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 VCS M10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 811,26 
                     
                     
                        0,00 
                     
                     
                        -2 811,26 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        all weaknesses (calculated)- CY 2018 YFS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -27 444,70 
                     
                     
                        0,00 
                     
                     
                        -27 444,70 
                     
                  
                         
                     
                     
                        Other Direct Aids
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 cotton
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 091,15 
                     
                     
                        0,00 
                     
                     
                        -8 091,15 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 GP
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 769 681,16 
                     
                     
                        0,00 
                     
                     
                        - 769 681,16 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 RP
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 292,20 
                     
                     
                        0,00 
                     
                     
                        -7 292,20 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 SAPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 190 281,38 
                     
                     
                        0,00 
                     
                     
                        - 190 281,38 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 VCS M07-M08-M09-M13-M14
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -91 885,02 
                     
                     
                        0,00 
                     
                     
                        -91 885,02 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 VCS M10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -15 802,82 
                     
                     
                        0,00 
                     
                     
                        -15 802,82 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2020
                     
                     
                        all weaknesses (calculated)- CY 2019 YFS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 354,01 
                     
                     
                        0,00 
                     
                     
                        -7 354,01 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 201 910,46 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -2 201 910,46 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2018
                     
                     
                        1. Known error FY 2018 - Wine investment TRV-4 + Test de conformité No 17
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 106 457,90 
                     
                     
                        0,00 
                     
                     
                        - 106 457,90 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2018
                     
                     
                        4. Known error FY 2018 - Late payments CMO Wine NSP
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -93 483,34 
                     
                     
                        0,00 
                     
                     
                        -93 483,34 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2018
                     
                     
                        5. Known error FY 2018 - Debt - creances
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 628 488,64 
                     
                     
                        0,00 
                     
                     
                        -1 628 488,64 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        6 - MLE - EAGF Non IACS
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 205 611,35 
                     
                     
                        0,00 
                     
                     
                        -7 205 611,35 
                     
                  
                         
                     
                     
                        Olive Oil - Work programmes of operators' organisations
                     
                     
                        2018
                     
                     
                        Known error: Olive Oil
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -21 570,66 
                     
                     
                        0,00 
                     
                     
                        -21 570,66 
                     
                  
                         
                     
                     
                        Public Storage (2014+)
                     
                     
                        2018
                     
                     
                        Known error - Storage
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 809,28 
                     
                     
                        0,00 
                     
                     
                        - 809,28 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -9 056 421,17 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -9 056 421,17 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -18 835 747,67 
                     
                     
                        - 363 321,63 
                     
                     
                        -18 472 426,04 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -95 730,79 
                     
                     
                        -1 437,94 
                     
                     
                        -94 292,85 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -19 459 234,95 
                     
                     
                        -4 024,01 
                     
                     
                        -19 455 210,94 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        Deficiencies established in the functioning of key control concerning ‘appropriate performance of the administrative checks to establish the eligibility of operational programmes and the aid applications’ for OP 2017 in FY 2018 – 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 422 233,80 
                     
                     
                        0,00 
                     
                     
                        - 422 233,80 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        Deficiencies established in the functioning of key control concerning ‘appropriate performance of the administrative checks to establish the eligibility of operational programmes and the aid applications’ for OP 2017 in FY 2018 – 2019
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -60 670,77 
                     
                     
                        0,00 
                     
                     
                        -60 670,77 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -38 873 617,98 
                        
                     
                     
                        
                           - 368 783,58 
                        
                     
                     
                        
                           -38 504 834,40 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2018
                     
                     
                        FY 2018 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector
                     
                     
                        FLAT RATE
                     
                     
                        15,00%
                     
                     
                        EUR
                     
                     
                        - 421 099,17 
                     
                     
                        -75 936,18 
                     
                     
                        - 345 162,99 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2020
                     
                     
                        FY 2020 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector
                     
                     
                        FLAT RATE
                     
                     
                        15,00%
                     
                     
                        EUR
                     
                     
                        -6 743,40 
                     
                     
                        0,00 
                     
                     
                        -6 743,40 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 427 842,57 
                        
                     
                     
                        
                           -75 936,18 
                        
                     
                     
                        
                           - 351 906,39 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2019
                     
                     
                        FY 2019 ineligible expenditure F&V
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 445,40 
                     
                     
                        0,00 
                     
                     
                        -1 445,40 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -1 445,40 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -1 445,40 
                        
                     
                  
                        
                           SE
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Recovery of undue payments - payment of the first installment - claim year 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 218 524,00 
                     
                     
                        -33 423,90 
                     
                     
                        - 185 100,10 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in the allocation of payment entitlements - national reserve - new natural pastures - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -47 564,67 
                     
                     
                        0,00 
                     
                     
                        -47 564,67 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in the allocation of payment entitlements - national reserve - new natural pastures - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -47 481,09 
                     
                     
                        - 788,61 
                     
                     
                        -46 692,48 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in the allocation of payment entitlements - national reserve - new natural pastures - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -47 524,69 
                     
                     
                        0,00 
                     
                     
                        -47 524,69 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in the check of payment entitlements - administrative penalties for late submissions - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -8 009,35 
                     
                     
                        0,00 
                     
                     
                        -8 009,35 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weaknesses in the check of payment entitlements - administrative penalties for late submissions - claim years 2015 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -14 680,73 
                     
                     
                        0,00 
                     
                     
                        -14 680,73 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in the check of payment entitlements - administrative penalties for late submissions - claim years 2015 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 054,48 
                     
                     
                        -30,13 
                     
                     
                        -12 024,35 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in the check of payment entitlements - administrative penalties for late submissions - claim years 2015 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 789,35 
                     
                     
                        0,00 
                     
                     
                        -3 789,35 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in the check of payment entitlements - amendments to the claim - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 604,22 
                     
                     
                        0,00 
                     
                     
                        - 604,22 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2020
                     
                     
                        Weaknesses in the check of payment entitlements - amendments to the claim - claim year 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 604,64 
                     
                     
                        0,00 
                     
                     
                        - 604,64 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in the check of payment entitlements - amendments to the claim - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 084,26 
                     
                     
                        -81,45 
                     
                     
                        -5 002,81 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in the check of payment entitlements - amendments to the claim - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 603,67 
                     
                     
                        0,00 
                     
                     
                        - 603,67 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in the check of payment entitlements - ineligible area - claim year 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 287 914,15 
                     
                     
                        0,00 
                     
                     
                        - 287 914,15 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in the check of payment entitlements - ineligible area - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 262 533,62 
                     
                     
                        -34 201,12 
                     
                     
                        - 228 332,50 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in the check of payment entitlements - ineligible area - claim years 2016 - 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 297 135,54 
                     
                     
                        0,00 
                     
                     
                        - 297 135,54 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2019
                     
                     
                        Weaknesses in the checks of payment entitlements - transfers of payment entitlements - claim year 2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -28 016,98 
                     
                     
                        0,00 
                     
                     
                        -28 016,98 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weaknesses in the checks of payment entitlements - transfers of payment entitlements - claim years 2015 -2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -8 324,40 
                     
                     
                        - 968,23 
                     
                     
                        -7 356,17 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        Weaknesses in the checks of payment entitlements - transfers of payment entitlements - claim years 2015 -2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -9 236,78 
                     
                     
                        - 185,33 
                     
                     
                        -9 051,45 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2018
                     
                     
                        Weaknesses in the checks of payment entitlements - transfers of payment entitlements - claim years 2015 -2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -27 694,71 
                     
                     
                        0,00 
                     
                     
                        -27 694,71 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - BPS replaces component 21
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 302 333,83 
                     
                     
                        -24 512,69 
                     
                     
                        -1 277 821,14 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - BPS replaces component 21
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 114 025,28 
                     
                     
                        - 112,18 
                     
                     
                        - 113 913,10 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - BPS replaces component 21
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -35 301,40 
                     
                     
                        0,00 
                     
                     
                        -35 301,40 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - BPS replaces component 21
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 804,03 
                     
                     
                        0,00 
                     
                     
                        -4 804,03 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2016
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 461 886,05 
                     
                     
                        -46 204,97 
                     
                     
                        - 415 681,08 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 958,64 
                     
                     
                        -94,52 
                     
                     
                        - 864,12 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 201,44 
                     
                     
                        0,00 
                     
                     
                        - 201,44 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -51,52 
                     
                     
                        0,00 
                     
                     
                        -51,52 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2016
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -31 867,21 
                     
                     
                        - 566,59 
                     
                     
                        -31 300,62 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -6 200,27 
                     
                     
                        -5,96 
                     
                     
                        -6 194,31 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 436,33 
                     
                     
                        0,00 
                     
                     
                        -1 436,33 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2015 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 621,64 
                     
                     
                        0,00 
                     
                     
                        - 621,64 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 495 017,09 
                     
                     
                        -1 237,54 
                     
                     
                        - 493 779,55 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 225,43 
                     
                     
                        0,00 
                     
                     
                        -7 225,43 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 355,36 
                     
                     
                        0,00 
                     
                     
                        - 355,36 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 333 124,26 
                     
                     
                        -42 469,11 
                     
                     
                        - 290 655,15 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -5 162,62 
                     
                     
                        0,00 
                     
                     
                        -5 162,62 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 285,26 
                     
                     
                        0,00 
                     
                     
                        - 285,26 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2017
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -24 135,76 
                     
                     
                        - 187,65 
                     
                     
                        -23 948,11 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 227,71 
                     
                     
                        0,00 
                     
                     
                        - 227,71 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2016 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -70,23 
                     
                     
                        0,00 
                     
                     
                        -70,23 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 371 321,31 
                     
                     
                        0,00 
                     
                     
                        - 371 321,31 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 573,87 
                     
                     
                        0,00 
                     
                     
                        - 573,87 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 215 755,46 
                     
                     
                        0,00 
                     
                     
                        - 215 755,46 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 772,51 
                     
                     
                        0,00 
                     
                     
                        - 772,51 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2018
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -19 346,94 
                     
                     
                        0,00 
                     
                     
                        -19 346,94 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2017 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 126,92 
                     
                     
                        0,00 
                     
                     
                        - 126,92 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2018 - BPS
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 360 907,10 
                     
                     
                        0,00 
                     
                     
                        - 360 907,10 
                     
                  
                         
                     
                     
                        Greening Payment
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2018 - Greening
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 196 896,21 
                     
                     
                        0,00 
                     
                     
                        - 196 896,21 
                     
                  
                         
                     
                     
                        Young farmers scheme
                     
                     
                        2019
                     
                     
                        Weaknesses in the recovery of payment entitlements (point 1.3.1.) - claim year 2018 - YF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -41 327,16 
                     
                     
                        0,00 
                     
                     
                        -41 327,16 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 359 700,17 
                        
                     
                     
                        
                           - 185 069,98 
                        
                     
                     
                        
                           -5 174 630,19 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -55 920 937,75 
                     
                     
                        - 629 789,74 
                     
                     
                        -55 291 148,01 
                     
                  
               
                  Budget Item: 6201
               
            
            
                        
                           Member State
                        
                     
                     
                        
                           Measure
                        
                     
                     
                        
                           FY
                        
                     
                     
                        
                           Reason
                        
                     
                     
                        
                           Type
                        
                     
                     
                        
                           Correction %
                        
                     
                     
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           BG
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        MEA (calculated)- CY 2018 RD-IACS M10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -4 715,00 
                     
                     
                        0,00 
                     
                     
                        -4 715,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        MEA (calculated)- CY 2018 RD-IACS M11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 802,16 
                     
                     
                        0,00 
                     
                     
                        -12 802,16 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        MEA (calculated)- CY 2018 RD-IACS M12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -11 475,12 
                     
                     
                        0,00 
                     
                     
                        -11 475,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        MEA (calculated)- CY 2018 RD-IACS M13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -29 591,28 
                     
                     
                        0,00 
                     
                     
                        -29 591,28 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        MEA (calculated)- CY 2019 RD-IACS M10
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 178,75 
                     
                     
                        0,00 
                     
                     
                        -1 178,75 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        MEA (calculated)- CY 2019 RD-IACS M11
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -3 200,54 
                     
                     
                        0,00 
                     
                     
                        -3 200,54 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        MEA (calculated)- CY 2019 RD-IACS M12
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -2 868,78 
                     
                     
                        0,00 
                     
                     
                        -2 868,78 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        MEA (calculated)- CY 2019 RD-IACS M13
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -7 397,82 
                     
                     
                        0,00 
                     
                     
                        -7 397,82 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total BG:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -73 229,45 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -73 229,45 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        Deficiency in 1 key controls
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        -72 280,21 
                     
                     
                        0,00 
                     
                     
                        -72 280,21 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2018
                     
                     
                        Deficiency in 1 key controls
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 596 582,30 
                     
                     
                        0,00 
                     
                     
                        - 596 582,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2019
                     
                     
                        Deficiency in 1 key controls
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 762 719,01 
                     
                     
                        0,00 
                     
                     
                        - 762 719,01 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2020
                     
                     
                        Deficiency in 1 key controls
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 793 697,16 
                     
                     
                        0,00 
                     
                     
                        - 793 697,16 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -2 225 278,68 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -2 225 278,68 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Conformity issue identified by the CB for EAFRD Non-IACS population – Key control “Appropriate evaluation of the reasonableness of costs”
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -21 466,34 
                     
                     
                        0,00 
                     
                     
                        -21 466,34 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2019
                     
                     
                        Conformity issue identified by the CB for EAFRD Non-IACS population – Key control “Appropriate evaluation of the reasonableness of costs”
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 307 579,64 
                     
                     
                        0,00 
                     
                     
                        - 307 579,64 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        Conformity issue identified by the CB for EAFRD Non-IACS population – Key control “Appropriate evaluation of the reasonableness of costs”
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 210 011,01 
                     
                     
                        0,00 
                     
                     
                        - 210 011,01 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 539 056,99 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           - 539 056,99 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        M13 - claim year 2017, ASP: FR-19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -63 593,57 
                     
                     
                        -7,54 
                     
                     
                        -63 586,03 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        M13 - claim year 2017, ODARC: FR-18
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -40 768,35 
                     
                     
                        0,00 
                     
                     
                        -40 768,35 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        M13 - claim year 2018, ASP: FR-19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 991 638,70 
                     
                     
                        0,00 
                     
                     
                        - 991 638,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        M13 - claim year 2018, ODARC: FR-18
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -84 349,02 
                     
                     
                        0,00 
                     
                     
                        -84 349,02 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        M13 - claim year 2019, ASP: FR-19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -1 017 097,75 
                     
                     
                        0,00 
                     
                     
                        -1 017 097,75 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        M13 - claim year 2019, ODARC: FR-18
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 230 763,83 
                     
                     
                        0,00 
                     
                     
                        - 230 763,83 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2021
                     
                     
                        M13 - claim year 2020, ASP: FR-19
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 919 463,31 
                     
                     
                        0,00 
                     
                     
                        - 919 463,31 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2021
                     
                     
                        M13 - claim year 2020, ODARC: FR-18
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 124 176,52 
                     
                     
                        0,00 
                     
                     
                        - 124 176,52 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -3 471 851,05 
                        
                     
                     
                        
                           -7,54 
                        
                     
                     
                        
                           -3 471 843,51 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -1 911 484,32 
                     
                     
                        0,00 
                     
                     
                        -1 911 484,32 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 568 398,69 
                     
                     
                        0,00 
                     
                     
                        - 568 398,69 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 136 198,28 
                     
                     
                        0,00 
                     
                     
                        - 136 198,28 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -2 440 863,11 
                     
                     
                        0,00 
                     
                     
                        -2 440 863,11 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2019
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        -77 353,93 
                     
                     
                        0,00 
                     
                     
                        -77 353,93 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -5 134 298,33 
                        
                     
                     
                        
                           0,00 
                        
                     
                     
                        
                           -5 134 298,33 
                        
                     
                  
                        
                           LT
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        M13 - CY2017 - Incorrect calculation of payment
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -68 244,07 
                     
                     
                        -0,22 
                     
                     
                        -68 243,85 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        M13 - CY2018 - Incorrect calculation of payment
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 194 286,84 
                     
                     
                        0,00 
                     
                     
                        - 194 286,84 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        M13 - CY2019 - Incorrect calculation of payment
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 271 147,38 
                     
                     
                        0,00 
                     
                     
                        - 271 147,38 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total LT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 533 678,29 
                        
                     
                     
                        
                           -0,22 
                        
                     
                     
                        
                           - 533 678,07 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        FY 2018 weakness M8
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 380 798,16 
                     
                     
                        - 114,47 
                     
                     
                        - 380 683,69 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2019
                     
                     
                        FY 2019 weakness M6
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -16 924,06 
                     
                     
                        0,00 
                     
                     
                        -16 924,06 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2019
                     
                     
                        FY 2019 weakness M8
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 204 827,39 
                     
                     
                        0,00 
                     
                     
                        - 204 827,39 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2020
                     
                     
                        FY 2020 weakness M8
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 308 488,53 
                     
                     
                        0,00 
                     
                     
                        - 308 488,53 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 911 038,14 
                        
                     
                     
                        
                           - 114,47 
                        
                     
                     
                        
                           - 910 923,67 
                        
                     
                  
                        
                           SK
                        
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Weakness in the calculation methodology for sanctions in M13 when degressive amounts of aid are used - CY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -19 180,02 
                     
                     
                        - 871,32 
                     
                     
                        -18 308,70 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2019
                     
                     
                        Weakness in the calculation methodology for sanctions in M13 when degressive amounts of aid are used - CY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -21 987,05 
                     
                     
                        0,00 
                     
                     
                        -21 987,05 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2020
                     
                     
                        Weakness in the calculation methodology for sanctions in M13 when degressive amounts of aid are used - CY 2019
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        -12 256,20 
                     
                     
                        0,00 
                     
                     
                        -12 256,20 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           -53 423,27 
                        
                     
                     
                        
                           - 871,32 
                        
                     
                     
                        
                           -52 551,95 
                        
                     
                  
               
            
                        
                           Currency
                        
                     
                     
                        
                           Amount
                        
                     
                     
                        
                           Deductions
                        
                     
                     
                        
                           Financial Impact
                        
                     
                  
                        
                           EUR
                        
                     
                     
                        -12 941 854,20 
                     
                     
                        - 993,55 
                     
                     
                        -12 940 860,65