CELEX: 32013D0214
Language: en
Date: 2013-05-02 00:00:00
Title: 2013/214/EU: Commission Implementing Decision of 2 May 2013 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2013) 2436)

4.5.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 123/11
            
         COMMISSION IMPLEMENTING DECISION
   of 2 May 2013
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2013) 2436)
   (Only the Czech, Dutch, English, French, German, Greek, Hungarian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian and Spanish texts are authentic)
   (2013/214/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Articles 30 and 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the European Courts in cases pending on 1 February 2013 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the Republic of Lithuania, Hungary, the Republic of Malta, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 2 May 2013.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  
                     BUDGET ITEM: 6701
                     
                  
               
            
                  BE
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  Exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 595 061,63
               
               
                  0,00
               
               
                  – 595 061,63
               
            
                  TOTAL BE
               
               
                  EUR
               
               
                  – 595 061,63
               
               
                  0,00
               
               
                  – 595 061,63
               
            
                  CZ
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –26 676,47
               
               
                  0,00
               
               
                  –26 676,47
               
            
                  TOTAL CZ
               
               
                  EUR
               
               
                  –26 676,47
               
               
                  0,00
               
               
                  –26 676,47
               
            
                  DE
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  Material error found in the EAGF debtor population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –63 112,38
               
               
                  0,00
               
               
                  –63 112,38
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  –63 112,38
               
               
                  0,00
               
               
                  –63 112,38
               
            
                  ES
               
               
                  Other Direct Aid - Bovines
               
               
                  2008
               
               
                  Insufficient rate of on-the-spot checks during the retention period for suckler cow premium
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 167 971,02
               
               
                  0,00
               
               
                  – 167 971,02
               
            
                  ES
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2008
               
               
                  Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –11 498,80
               
               
                  0,00
               
               
                  –11 498,80
               
            
                  ES
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2009
               
               
                  Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –68,10
               
               
                  0,00
               
               
                  –68,10
               
            
                  ES
               
               
                  Other Direct Aid - Bovines
               
               
                  2009
               
               
                  Insufficient rate of on-the-spot checks during the retention period for suckler cow premium
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 807,40
               
               
                  0,00
               
               
                  – 807,40
               
            
                  ES
               
               
                  Other Direct Aid - Article 69 of Regulation (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  Incorrect application of sanctions for Art. 69 payments for suckler cows
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –14 942,25
               
               
                  0,00
               
               
                  –14 942,25
               
            
                  ES
               
               
                  Other Direct Aid - Bovines
               
               
                  2010
               
               
                  Insufficient rate of on-the-spot checks during the retention period for suckler cow premium
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 349,10
               
               
                  0,00
               
               
                  – 349,10
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 278 566,12
               
               
                  –15,91
               
               
                  – 278 550,21
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  10,62
               
               
                  0,00
               
               
                  10,62
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  69,80
               
               
                  0,01
               
               
                  69,79
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 455 159,79
               
               
                  –16,40
               
               
                  – 455 143,39
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  7,84
               
               
                  0,00
               
               
                  7,84
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  46,11
               
               
                  0,00
               
               
                  46,11
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 193 420,77
               
               
                  –64,19
               
               
                  – 193 356,58
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  21,10
               
               
                  0,00
               
               
                  21,10
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 315,09
               
               
                  0,00
               
               
                  – 315,09
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 230,99
               
               
                  0,00
               
               
                  –1 230,99
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  15,27
               
               
                  0,00
               
               
                  15,27
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  11,26
               
               
                  0,00
               
               
                  11,26
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Systematic use of 1 % sanction, CY 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –32 093,42
               
               
                  0,00
               
               
                  –32 093,42
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –9,74
               
               
                  0,00
               
               
                  –9,74
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  8,14
               
               
                  0,00
               
               
                  8,14
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –32,98
               
               
                  0,00
               
               
                  –32,98
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –53,05
               
               
                  0,00
               
               
                  –53,05
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  –1 156 328,48
               
               
                  –96,49
               
               
                  –1 156 231,99
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2004
               
               
                  identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  GBP
               
               
                  –3 740 792,02
               
               
                  0,00
               
               
                  –3 740 792,02
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2004
               
               
                  inadequate application of the concept of "obvious error"
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  – 574 250,30
               
               
                  0,00
               
               
                  – 574 250,30
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2005
               
               
                  identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  GBP
               
               
                  –4 114 103,86
               
               
                  0,00
               
               
                  –4 114 103,86
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2005
               
               
                  inadequate application of the concept of "obvious error"
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  – 432 462,11
               
               
                  0,00
               
               
                  – 432 462,11
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2006
               
               
                  identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  GBP
               
               
                  –18 601,72
               
               
                  0,00
               
               
                  –18 601,72
               
            
                  GB
               
               
                  Meat Premiums - Bovines
               
               
                  2006
               
               
                  inadequate application of the concept of "obvious error"
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –1 660,87
               
               
                  0,00
               
               
                  –1 660,87
               
            
                  GB
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  – 277 450,62
               
               
                  277 450,62
               
            
                  GB
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –47 756,85
               
               
                  –47 756,85
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 590,98
               
               
                  –3 590,98
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 270 356,10
               
               
                  – 270 356,10
               
               
                  0,00
               
            
                  TOTAL GB
               
               
                  GBP
               
               
                  –8 881 870,88
               
               
                  0,00
               
               
                  –8 881 870,88
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  – 321 703,93
               
               
                  – 599 154,55
               
               
                  277 450,62
               
            
                  GR
               
               
                  Other Direct Aid - Processed dried grape products (other measures)
               
               
                  2008
               
               
                  Non-compliant reduction of the minimum yield for the dried grapes
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –83 614 255,41
               
               
                  0,00
               
               
                  –83 614 255,41
               
            
                  GR
               
               
                  Other Direct Aid - Processed dried grape products (other measures)
               
               
                  2009
               
               
                  Non-compliant reduction of the minimum yield for the dried grapes
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  885,19
               
               
                  0,00
               
               
                  885,19
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2005
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 768 967,30
               
               
                  –71 456,42
               
               
                  –4 697 510,88
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2006
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –68,56
               
               
                  0,00
               
               
                  –68,56
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2006
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –4 726 636,37
               
               
                  – 431 325,20
               
               
                  –4 295 311,17
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2007
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2,53
               
               
                  0,00
               
               
                  –2,53
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2008
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  129 970,98
               
               
                  0,00
               
               
                  129 970,98
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2008
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –28 893,72
               
               
                  – 586,21
               
               
                  –28 307,51
               
            
                  GR
               
               
                  Other Direct Aid - Bovines
               
               
                  2009
               
               
                  weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –8 325,21
               
               
                  0,00
               
               
                  –8 325,21
               
            
                  GR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2006
               
               
                  Flock registers and on-the-spot checks weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –23 930 463,40
               
               
                  –71 791,38
               
               
                  –23 858 672,02
               
            
                  GR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2006
               
               
                  Payments to claimants with less than 10 quota rights (claim year 2005)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –12 269,39
               
               
                  –1 226,94
               
               
                  –11 042,45
               
            
                  GR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2007
               
               
                  Flock registers and on-the-spot checks weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 671,15
               
               
                  –29,01
               
               
                  –9 642,14
               
            
                  GR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2008
               
               
                  Flock registers and on-the-spot checks weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 753,01
               
               
                  0,00
               
               
                  –1 753,01
               
            
                  GR
               
               
                  Other Direct Aid - Ewe and Goats
               
               
                  2009
               
               
                  Flock registers and on-the-spot checks weaknesses (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 110,56
               
               
                  0,00
               
               
                  –2 110,56
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  – 116 972 560,44
               
               
                  – 576 415,16
               
               
                  – 116 396 145,28
               
            
                  HU
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 575,13
               
               
                  – 575,13
               
               
                  0,00
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  – 575,13
               
               
                  – 575,13
               
               
                  0,00
               
            
                  IE
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Two GAEC missing, Arable land, CY 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 345 152,32
               
               
                  0,00
               
               
                  – 345 152,32
               
            
                  IE
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Cases of non compliance not leading to sanctions, CY 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 167 997,40
               
               
                  0,00
               
               
                  – 167 997,40
               
            
                  IE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Two GAEC missing, Arable land, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 588 528,41
               
               
                  0,00
               
               
                  – 588 528,41
               
            
                  IE
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Cases of non compliance not leading to sanctions, CY 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 139 818,63
               
               
                  0,00
               
               
                  – 139 818,63
               
            
                  IE
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Two GAEC missing, Arable land, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 657 665,13
               
               
                  0,00
               
               
                  – 657 665,13
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  –1 899 161,89
               
               
                  0,00
               
               
                  –1 899 161,89
               
            
                  MT
               
               
                  Entitlements
               
               
                  2008
               
               
                  Weaknesses in the establishment of the payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –55 495,24
               
               
                  – 277,48
               
               
                  –55 217,76
               
            
                  MT
               
               
                  Entitlements
               
               
                  2009
               
               
                  Weaknesses in the establishment of the payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –28 426,43
               
               
                  – 142,14
               
               
                  –28 284,29
               
            
                  MT
               
               
                  Entitlements
               
               
                  2010
               
               
                  Weaknesses in the establishment of the payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –7 763,34
               
               
                  –38,82
               
               
                  –7 724,52
               
            
                  TOTAL MT
               
               
                  EUR
               
               
                  –91 685,01
               
               
                  – 458,44
               
               
                  –91 226,57
               
            
                  PL
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  unaccounted recoveries
               
               
                  ONE-OFF
               
               
                   
               
               
                  PLN
               
               
                  –4 462,70
               
               
                  0,00
               
               
                  –4 462,70
               
            
                  PL
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  unaccounted recoveries
               
               
                  ONE-OFF
               
               
                   
               
               
                  PLN
               
               
                  –90 495,14
               
               
                  0,00
               
               
                  –90 495,14
               
            
                  TOTAL PL
               
               
                  PLN
               
               
                  –94 957,84
               
               
                  0,00
               
               
                  –94 957,84
               
            
                  PT
               
               
                  Export refunds - other
               
               
                  2006
               
               
                  weaknesses in the selection of the export declarations for the physical checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 156,84
               
               
                  0,00
               
               
                  –3 156,84
               
            
                  PT
               
               
                  Export refunds - other
               
               
                  2007
               
               
                  weaknesses in the selection of the export declarations for the physical checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –17 242,40
               
               
                  0,00
               
               
                  –17 242,40
               
            
                  PT
               
               
                  Export refunds - other
               
               
                  2008
               
               
                  weaknesses in the selection of the export declarations for the physical checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 585,11
               
               
                  0,00
               
               
                  –10 585,11
               
            
                  TOTAL PT
               
               
                  EUR
               
               
                  –30 984,35
               
               
                  0,00
               
               
                  –30 984,35
               
            
                  SI
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2008
               
               
                  Correction of the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 010,62
               
               
                  0,00
               
               
                  –6 010,62
               
            
                  TOTAL SI
               
               
                  EUR
               
               
                  –6 010,62
               
               
                  0,00
               
               
                  –6 010,62
               
            
                  
                     6701 TOTAL
               
               
                  GBP
               
               
                  –8 881 870,88
               
               
                  0,00
               
               
                  –8 881 870,88
               
            
                  
                     6701 TOTAL
               
               
                  PLN
               
               
                  –94 957,84
               
               
                  0,00
               
               
                  –94 957,84
               
            
                  
                     6701 TOTAL
               
               
                  EUR
               
               
                  – 121 163 860,33
               
               
                  –1 176 699,77
               
               
                  – 119 987 160,56
               
            
                   
               
            
                  
                     BUDGET ITEM: 05 07 01 07
                  
               
            
                  GR
               
               
                   
               
               
                   
               
               
                  reimbursement following the judgement issued in case T-158/09
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  820 821,99
               
               
                  0,00
               
               
                  820 821,99
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  820 821,99
               
               
                  0,00
               
               
                  820 821,99
               
            
                  05 07 01 07 TOTAL
               
               
                  EUR
               
               
                  820 821,99
               
               
                  0,00
               
               
                  820 821,99
               
            
                   
               
            
                  
                     BUDGET ITEM: 6500
                     
                  
               
            
                  PL
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  unaccounted recoveries for TRDI
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 464 767,83
               
               
                  0,00
               
               
                  – 464 767,83
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 624 539,65
               
               
                  0,00
               
               
                  –2 624 539,65
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2007
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  –3 243 813,05
               
               
                  0,00
               
               
                  –3 243 813,05
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2008
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 153 939,94
               
               
                  0,00
               
               
                  –1 153 939,94
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2008
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  –1 426 217,90
               
               
                  0,00
               
               
                  –1 426 217,90
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2009
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  69 646,57
               
               
                  0,00
               
               
                  69 646,57
               
            
                  PL
               
               
                  Rural Development - Transitional Instrument
               
               
                  2009
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  86 080,03
               
               
                  0,00
               
               
                  86 080,03
               
            
                  TOTAL PL
               
               
                  EUR
               
               
                  –8 757 551,77
               
               
                  0,00
               
               
                  –8 757 551,77
               
            
                  
                     6500 TOTAL
               
               
                  EUR
               
               
                  –8 757 551,77
               
               
                  0,00
               
               
                  –8 757 551,77
               
            
                   
               
            
                  
                     BUDGET ITEM: 6711
                     
                  
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Lack of 100 % verification of the parcels for Agri-environment measure
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 953,69
               
               
                  0,00
               
               
                  –1 953,69
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Lack of 100 % verification of the parcels for Agri-environment measure
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 338 482,03
               
               
                  0,00
               
               
                  – 338 482,03
               
            
                  DE
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  Most Likely Error correction for the EAFRD Non-IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 171 305,80
               
               
                  0,00
               
               
                  – 171 305,80
               
            
                  DE
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  Most Likely Error correction for the EAFRD Non-IACS population and Annex III correction
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 700 856,93
               
               
                  0,00
               
               
                  – 700 856,93
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  –1 212 598,45
               
               
                  0,00
               
               
                  –1 212 598,45
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –0,58
               
               
                  0,00
               
               
                  –0,58
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –20 558,89
               
               
                  0,00
               
               
                  –20 558,89
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –8 501,05
               
               
                  0,00
               
               
                  –8 501,05
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 551,07
               
               
                  0,00
               
               
                  – 551,07
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –83,31
               
               
                  0,00
               
               
                  –83,31
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –58,17
               
               
                  0,00
               
               
                  –58,17
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –88,59
               
               
                  0,00
               
               
                  –88,59
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  –29 841,66
               
               
                  0,00
               
               
                  –29 841,66
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  deficiencies in the scope of the on-the-spot checks, controllability and risk analysis
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 928,36
               
               
                  –1 928,36
               
               
                  0,00
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in the scope of the on-the-spot checks, controllability and risk analysis
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 820 649,49
               
               
                  – 819 434,95
               
               
                  –1 214,54
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  deficiencies in the scope of the on-the-spot checks, controllability and risk analysis
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 107 312,97
               
               
                  –1 107 270,18
               
               
                  –42,79
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  –1 929 890,82
               
               
                  –1 928 633,49
               
               
                  –1 257,33
               
            
                  GR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 959 020,82
               
               
                  0,00
               
               
                  – 959 020,82
               
            
                  GR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 369 009,27
               
               
                  0,00
               
               
                  –2 369 009,27
               
            
                  GR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 992 833,01
               
               
                  0,00
               
               
                  – 992 833,01
               
            
                  GR
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses on the on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 854 231,39
               
               
                  0,00
               
               
                  –1 854 231,39
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  –6 175 094,49
               
               
                  0,00
               
               
                  –6 175 094,49
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness in the on-the-spot controls: checks of commitments and use of fertilisers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 192 017,09
               
               
                  0,00
               
               
                  – 192 017,09
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness in the on-the-spot control of an eligibility criterion
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –82 671,20
               
               
                  0,00
               
               
                  –82 671,20
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness in the on-the-spot controls: number of parcels checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –78 104,23
               
               
                  0,00
               
               
                  –78 104,23
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness in the on-the-spot control of an eligibility criterion
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –77 995,30
               
               
                  0,00
               
               
                  –77 995,30
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness in the on-the-spot controls: checks of commitments and use of fertilisers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 388 259,62
               
               
                  0,00
               
               
                  –1 388 259,62
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness in the on-the-spot controls: number of parcels checked
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 156 283,74
               
               
                  0,00
               
               
                  – 156 283,74
               
            
                  LT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness in the on-the-spot controls: checks of commitments and use of fertilisers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 473 178,82
               
               
                  0,00
               
               
                  –1 473 178,82
               
            
                  TOTAL LT
               
               
                  EUR
               
               
                  –3 448 510,00
               
               
                  0,00
               
               
                  –3 448 510,00
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –12 142 330,51
               
               
                  0,00
               
               
                  –12 142 330,51
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  –15 007 374,79
               
               
                  0,00
               
               
                  –15 007 374,79
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 619 133,12
               
               
                  0,00
               
               
                  –9 619 133,12
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  –11 888 816,22
               
               
                  0,00
               
               
                  –11 888 816,22
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –10 265 369,46
               
               
                  0,00
               
               
                  –10 265 369,46
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Deficiencies in the check of the initial application and in the approval of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  –12 687 535,29
               
               
                  0,00
               
               
                  –12 687 535,29
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Lack of verification of 100 % of the parcels for AEM
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 558 083,72
               
               
                  0,00
               
               
                  – 558 083,72
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness in the sanction system for sub measure 7 of Agri-environment measure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 128 160,62
               
               
                  0,00
               
               
                  – 128 160,62
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Lack of verification of 100 % of the parcels for Agri-environment measure
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 235 465,50
               
               
                  0,00
               
               
                  –1 235 465,50
               
            
                  PL
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  unaccounted recoveries
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 192 783,22
               
               
                  0,00
               
               
                  – 192 783,22
               
            
                  TOTAL PL
               
               
                  EUR
               
               
                  –73 725 052,45
               
               
                  0,00
               
               
                  –73 725 052,45
               
            
                  SI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  deficiencies in the administrative checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 172 157,18
               
               
                  0,00
               
               
                  – 172 157,18
               
            
                  SI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  no cross-checks with the database for assessment of the livestock density
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 148 151,34
               
               
                  0,00
               
               
                  – 148 151,34
               
            
                  SI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  deficiencies in the administrative checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 148 762,78
               
               
                  0,00
               
               
                  – 148 762,78
               
            
                  SI
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  no cross-checks with the database for assessment of the livestock density
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –84 932,61
               
               
                  0,00
               
               
                  –84 932,61
               
            
                  SI
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2008
               
               
                  Reimbursement correcting the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  6 010,62
               
               
                  0,00
               
               
                  6 010,62
               
            
                  TOTAL SI
               
               
                  EUR
               
               
                  – 547 993,29
               
               
                  0,00
               
               
                  – 547 993,29
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  lack of timing of on-the-spot controls for organic farming
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –28 024,87
               
               
                  0,00
               
               
                  –28 024,87
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  lack of timing of on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 559 889,71
               
               
                  0,00
               
               
                  – 559 889,71
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  lack of cross checks for livestock verification
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 547 079,42
               
               
                  0,00
               
               
                  – 547 079,42
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  lack of timing of on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 641,64
               
               
                  0,00
               
               
                  –3 641,64
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2009
               
               
                  Lack of verification of minimum standards for animal welfare
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 176 405,60
               
               
                  0,00
               
               
                  – 176 405,60
               
            
                  SK
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2010
               
               
                  Lack of verification of minimum standards for animal welfare
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 224 457,67
               
               
                  0,00
               
               
                  – 224 457,67
               
            
                  SK
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2010
               
               
                  financial error in the EAFRD accounts
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 764 408,41
               
               
                  0,00
               
               
                  –1 764 408,41
               
            
                  TOTAL SK
               
               
                  EUR
               
               
                  –3 303 907,32
               
               
                  0,00
               
               
                  –3 303 907,32
               
            
                  
                     6711 TOTAL
               
               
                  EUR
               
               
                  –90 372 888,48
               
               
                  –1 928 633,49
               
               
                  –88 444 254,99