CELEX: 32012D0336
Language: en
Date: 2012-06-22 00:00:00
Title: 2012/336/EU: Commission Implementing Decision of 22 June 2012 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(2012) 3838)

26.6.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 165/83
            
         COMMISSION IMPLEMENTING DECISION
   of 22 June 2012
   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(2012) 3838)
   (only the Danish, Dutch, English, Estonian, French, German, Greek, Italian, Polish, Portuguese, Romanian, Slovenian and Spanish texts are authentic)
   (2012/336/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 February 2012 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 22 June 2012.
      
         
            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
      
         BUDGET ITEM: 6701
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  overpayments in the EAGF IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –59 318,36
               
               
                  0,00
               
               
                  –59 318,36
               
            
                  Total DE
               
               
                  EUR
               
               
                  –59 318,36
               
               
                  0,00
               
               
                  –59 318,36
               
            
                  DK
               
               
                  Other Direct Aid — Bovines
               
               
                  2007
               
               
                  non-application of sanctions regarding potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –67 797,32
               
               
                  0,00
               
               
                  –67 797,32
               
            
                  DK
               
               
                  Other Direct Aid — Bovines
               
               
                  2008
               
               
                  non-application of sanctions regarding potentially eligible animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –48 411,25
               
               
                  0,00
               
               
                  –48 411,25
               
            
                  Total DK
               
               
                  EUR
               
               
                  – 116 208,57
               
               
                  0,00
               
               
                  – 116 208,57
               
            
                  ES
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  deficiencies in the on-the-spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of agri-environment
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 350 224,00
               
               
                  0,00
               
               
                  – 350 224,00
               
            
                  ES
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  insufficient random selection, deficiencies in the on the spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of less-favoured areas
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 710 805,00
               
               
                  0,00
               
               
                  – 710 805,00
               
            
                  ES
               
               
                  Wine
               
               
                   
               
               
                  plantation of vine without the (re-)plantation rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 131 300 920,00
               
               
                  0,00
               
               
                  – 131 300 920,00
               
            
                  Total ES
               
               
                  EUR
               
               
                  – 132 361 949,00
               
               
                  0,00
               
               
                  – 132 361 949,00
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2005
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –17 088 517,03
               
               
                  0,00
               
               
                  –17 088 517,03
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2005
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –12 394 594,82
               
               
                  0,00
               
               
                  –12 394 594,82
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2006
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –16 233 350,64
               
               
                  0,00
               
               
                  –16 233 350,64
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2006
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 732 969,42
               
               
                  0,00
               
               
                  –8 732 969,42
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2007
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 367 782,68
               
               
                  0,00
               
               
                  –3 367 782,68
               
            
                  FR
               
               
                  Other Direct Aid — Bovines
               
               
                  2007
               
               
                  shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 102 086,06
               
               
                  0,00
               
               
                  –5 102 086,06
               
            
                  Total FR
               
               
                  EUR
               
               
                  –62 919 300,65
               
               
                  0,00
               
               
                  –62 919 300,65
               
            
                  GB
               
               
                  Meat Premiums — Bovines
               
               
                  2004
               
               
                  no sanctions applied in case of non-compliance related to claimed above quota
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –15 517,23
               
               
                  0,00
               
               
                  –15 517,23
               
            
                  GB
               
               
                  Meat Premiums — Ewe and Goats
               
               
                  2004
               
               
                  payments to claimants with less than 10 quota rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –10 647,81
               
               
                  0,00
               
               
                  –10 647,81
               
            
                  GB
               
               
                  Meat Premiums — Bovines
               
               
                  2005
               
               
                  no sanctions applied in case of non-compliance related to claimed above quota
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –6 790,67
               
               
                  0,00
               
               
                  –6 790,67
               
            
                  GB
               
               
                  Meat Premiums — Ewe and Goats
               
               
                  2005
               
               
                  payments to claimants with less than 10 quota rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –3 492,44
               
               
                  0,00
               
               
                  –3 492,44
               
            
                  GB
               
               
                  Meat Premiums — Ewe and Goats
               
               
                  2005
               
               
                  payments to claimants with less than 10 quota rights, penalty for missing animals was not applied to the national envelope
               
               
                  ONE-OFF
               
               
                   
               
               
                  GBP
               
               
                  –9 451,43
               
               
                  0,00
               
               
                  –9 451,43
               
            
                  GB
               
               
                  Sugar — Production refunds
               
               
                  2007
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –19,13
               
               
                  0,00
               
               
                  –19,13
               
            
                  GB
               
               
                  Sugar — other than Export refunds (2007+)
               
               
                  2007
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –26,49
               
               
                  0,00
               
               
                  –26,49
               
            
                  GB
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2007
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 726,63
               
               
                  0,00
               
               
                  – 726,63
               
            
                  GB
               
               
                  Export refunds — other
               
               
                  2007
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 227,75
               
               
                  0,00
               
               
                  – 227,75
               
            
                  GB
               
               
                  Export refunds — other
               
               
                  2008
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –26,39
               
               
                  0,00
               
               
                  –26,39
               
            
                  GB
               
               
                  Sugar — Production refunds
               
               
                  2008
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,86
               
               
                  0,00
               
               
                  0,86
               
            
                  GB
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2008
               
               
                  deficiency in substitution checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 557,68
               
               
                  0,00
               
               
                  – 557,68
               
            
                  Total GB
               
               
                  GBP
               
               
                  –45 899,58
               
               
                  0,00
               
               
                  –45 899,58
               
            
                  Total GB
               
               
                  EUR
               
               
                  –1 583,21
               
               
                  0,00
               
               
                  –1 583,21
               
            
                  GR
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2006
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –1 800 082,70
               
               
                  0,00
               
               
                  –1 800 082,70
               
            
                  GR
               
               
                  Export refunds — Non-Annex I
               
               
                  2006
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –12 890,85
               
               
                  0,00
               
               
                  –12 890,85
               
            
                  GR
               
               
                  Export refunds — Non-Annex I
               
               
                  2006
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  –66 216,34
               
               
                  0,00
               
               
                  –66 216,34
               
            
                  GR
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2006
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  15,00 %
               
               
                  EUR
               
               
                  –7 117 284,53
               
               
                  0,00
               
               
                  –7 117 284,53
               
            
                  GR
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2007
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 522 082,75
               
               
                  0,00
               
               
                  –2 522 082,75
               
            
                  GR
               
               
                  Export refunds — Non-Annex I
               
               
                  2007
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –57 587,78
               
               
                  0,00
               
               
                  –57 587,78
               
            
                  GR
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2008
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 515,62
               
               
                  0,00
               
               
                  – 515,62
               
            
                  GR
               
               
                  Export refunds — Non-Annex I
               
               
                  2008
               
               
                  absence of production and storage control systems
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 633,19
               
               
                  0,00
               
               
                  –3 633,19
               
            
                  GR
               
               
                  Other Direct Aid — Processed dried grape products (other measures)
               
               
                  2007
               
               
                  weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –71 253 223,81
               
               
                  0,00
               
               
                  –71 253 223,81
               
            
                  GR
               
               
                  Other Direct Aid — Processed dried grape products (other measures)
               
               
                  2008
               
               
                  weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 250 325,81
               
               
                  0,00
               
               
                  – 250 325,81
               
            
                  GR
               
               
                  Other Direct Aid — Processed dried grape products (other measures)
               
               
                  2009
               
               
                  weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 192,34
               
               
                  0,00
               
               
                  –2 192,34
               
            
                  GR
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2007
               
               
                  Insufficient number of administrative controls and non-application of sanctions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 255 264,74
               
               
                  0,00
               
               
                  – 255 264,74
               
            
                  GR
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2008
               
               
                  Insufficient number of administrative controls and non-application of sanctions
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 258 047,81
               
               
                  0,00
               
               
                  – 258 047,81
               
            
                  GR
               
               
                  Wine
               
               
                   
               
               
                  plantation of vine without the (re-)plantation rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –21 336 120,00
               
               
                  0,00
               
               
                  –21 336 120,00
               
            
                  Total GR
               
               
                  EUR
               
               
                  – 104 935 468,27
               
               
                  0,00
               
               
                  – 104 935 468,27
               
            
                  IT
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2006
               
               
                  weaknesses in the control system (administrative and accounting checks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 683 981,22
               
               
                  0,00
               
               
                  –1 683 981,22
               
            
                  IT
               
               
                  Fruit and Vegetables — Citrus Processing
               
               
                  2007
               
               
                  weaknesses in the control system (administrative and accounting checks)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 100 328,66
               
               
                  0,00
               
               
                  –1 100 328,66
               
            
                  IT
               
               
                  Fruit and Vegetables — Tomato Processing
               
               
                  2006
               
               
                  insufficient check of tomato production yield
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 510 182,04
               
               
                  0,00
               
               
                  –3 510 182,04
               
            
                  IT
               
               
                  Fruit and Vegetables — Tomato Processing
               
               
                  2007
               
               
                  insufficient check of tomato production yield
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 679 963,75
               
               
                  0,00
               
               
                  –2 679 963,75
               
            
                  IT
               
               
                  Fruit and Vegetables — Tomato Processing
               
               
                  2008
               
               
                  insufficient check of tomato production yield
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 556 488,30
               
               
                  0,00
               
               
                  –2 556 488,30
               
            
                  IT
               
               
                  Olive Oil — Work programmes of operators' organisations
               
               
                  2007
               
               
                  payments made after the regulatory deadline
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 515 252,59
               
               
                  0,00
               
               
                  – 515 252,59
               
            
                  IT
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2005
               
               
                  Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 160 616,00
               
               
                  0,00
               
               
                  – 160 616,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –60 045,00
               
               
                  0,00
               
               
                  –60 045,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 308 332,00
               
               
                  0,00
               
               
                  – 308 332,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2006
               
               
                  late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –82 920,00
               
               
                  0,00
               
               
                  –82 920,00
               
            
                  IT
               
               
                  Rural Development EAGGF (2000-2006) — Area related measures
               
               
                  2007
               
               
                  late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 985,00
               
               
                  0,00
               
               
                  –3 985,00
               
            
                  IT
               
               
                  Wine
               
               
                   
               
               
                  plantation of vine without the (re-)plantation rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –98 881 120,00
               
               
                  0,00
               
               
                  –98 881 120,00
               
            
                  Total IT
               
               
                  EUR
               
               
                  – 111 543 214,56
               
               
                  0,00
               
               
                  – 111 543 214,56
               
            
                  NL
               
               
                  Clearance of accounts
               
               
                  2007
               
               
                  wrongful transfer of the rights of one certificate leading to wrongful payment of export refunds
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –81 004,00
               
               
                  0,00
               
               
                  –81 004,00
               
            
                  Total NL
               
               
                  EUR
               
               
                  –81 004,00
               
               
                  0,00
               
               
                  –81 004,00
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  some GAEC not defined and weaknesses in sanctioning system (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  PLN
               
               
                  –9 462 163,58
               
               
                  – 298 039,22
               
               
                  –9 164 124,36
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  some GAEC not defined (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 231 141,53
               
               
                  –76 634,50
               
               
                  –3 154 507,03
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  some GAEC not defined and weaknesses in sanctioning system (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 730,29
               
               
                  – 117,50
               
               
                  –3 612,79
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  some GAEC not defined (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  3 168,04
               
               
                  0,00
               
               
                  3 168,04
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  some GAEC not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –6 242 027,29
               
               
                  0,00
               
               
                  –6 242 027,29
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  some GAEC not defined and weaknesses in sanctioning system (claim year 2005)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 602,58
               
               
                  0,00
               
               
                  – 602,58
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  some GAEC not defined (claim year 2006)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 585,38
               
               
                  0,00
               
               
                  – 585,38
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  some GAEC not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 875,92
               
               
                  0,00
               
               
                  –7 875,92
               
            
                  Total PL
               
               
                  PLN
               
               
                  –9 462 163,58
               
               
                  – 298 039,22
               
               
                  –9 164 124,36
               
            
                  Total PL
               
               
                  EUR
               
               
                  –9 482 794,95
               
               
                  –76 752,00
               
               
                  –9 406 042,95
               
            
                  PT
               
               
                  Other Direct Aid — Bovines
               
               
                  2005
               
               
                  population excluded from on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –43 659,00
               
               
                  0,00
               
               
                  –43 659,00
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2007
               
               
                  amounts paid for less than 10 quota rights
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 831,83
               
               
                  0,00
               
               
                  – 831,83
               
            
                  PT
               
               
                  Other Direct Aid — Bovines
               
               
                  2007
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 450,00
               
               
                  0,00
               
               
                  –24 450,00
               
            
                  PT
               
               
                  Other Direct Aid — Bovines
               
               
                  2008
               
               
                  non-application of sanctions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –41 350,00
               
               
                  0,00
               
               
                  –41 350,00
               
            
                  Total PT
               
               
                  EUR
               
               
                  – 110 290,83
               
               
                  0,00
               
               
                  – 110 290,83
               
            
                  SI
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  non-recovered amounts for errors in the EAGF IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 014,42
               
               
                  0,00
               
               
                  –8 014,42
               
            
                  Total SI
               
               
                  EUR
               
               
                  –8 014,42
               
               
                  0,00
               
               
                  –8 014,42
               
            
                  
                     6701 Total
               
               
                  GBP
               
               
                  –45 899,58
               
               
                  0,00
               
               
                  –45 899,58
               
            
                  PLN
               
               
                  –9 462 163,58
               
               
                  – 298 039,22
               
               
                  –9 164 124,36
               
            
                  EUR
               
               
                  – 421 619 146,82
               
               
                  –76 752,00
               
               
                  – 421 542 394,82
               
            
         
      
         BUDGET ITEM: 6711
         
      
      
                  MS
               
               
                  Measure
               
               
                  Financial year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  known errors in the EAFRD IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 599,05
               
               
                  0,00
               
               
                  –4 599,05
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  known errors in the EAFRD non-IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –99 505,49
               
               
                  0,00
               
               
                  –99 505,49
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2007
               
               
                  overpayments in the EAFRD
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 422,93
               
               
                  0,00
               
               
                  –6 422,93
               
            
                  Total DE
               
               
                  EUR
               
               
                  – 110 527,47
               
               
                  0,00
               
               
                  – 110 527,47
               
            
                  EE
               
               
                  Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 219 399,90
               
               
                  0,00
               
               
                  – 219 399,90
               
            
                  EE
               
               
                  Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 432 949,15
               
               
                  0,00
               
               
                  – 432 949,15
               
            
                  EE
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2009
               
               
                  control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –54 631,06
               
               
                  0,00
               
               
                  –54 631,06
               
            
                  EE
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2010
               
               
                  control weaknesses
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –90 905,20
               
               
                  0,00
               
               
                  –90 905,20
               
            
                  Total EE
               
               
                  EUR
               
               
                  – 797 885,31
               
               
                  0,00
               
               
                  – 797 885,31
               
            
                  IT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –46 958,00
               
               
                  0,00
               
               
                  –46 958,00
               
            
                  Total IT
               
               
                  EUR
               
               
                  –46 958,00
               
               
                  0,00
               
               
                  –46 958,00
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  some GAEC not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 577 692,31
               
               
                  0,00
               
               
                  –1 577 692,31
               
            
                  PL
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  some GAEC not defined (claim year 2007)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 873,42
               
               
                  0,00
               
               
                  –2 873,42
               
            
                  Total PL
               
               
                  EUR
               
               
                  –1 580 565,73
               
               
                  0,00
               
               
                  –1 580 565,73
               
            
                  PT
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 507 308,00
               
               
                  0,00
               
               
                  – 507 308,00
               
            
                  PT
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  systematic error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 897 367,00
               
               
                  0,00
               
               
                  – 897 367,00
               
            
                  PT
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  systematic error - RURIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 590,00
               
               
                  0,00
               
               
                  – 590,00
               
            
                  Total PT
               
               
                  EUR
               
               
                  –1 405 265,00
               
               
                  0,00
               
               
                  –1 405 265,00
               
            
                  SI
               
               
                  Clearance of accounts — Financial Clearance
               
               
                  2008
               
               
                  known error found in the completeness test of Annex II and III A
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 010,62
               
               
                  0,00
               
               
                  –6 010,62
               
            
                  Total SI
               
               
                  EUR
               
               
                  –6 010,62
               
               
                  0,00
               
               
                  –6 010,62
               
            
                  
                     6711 Total
               
               
                  EUR
               
               
                  –3 947 212,13
               
               
                  0,00
               
               
                  –3 947 212,13
               
            
         
      
         BUDGET ITEM: 05 07 01 07
      
      
                  MS
               
               
                  Measure
               
               
                  Financial year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  RO
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2009
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –7 674 175,73
               
               
                  –9 399 922,54
               
               
                  1 725 746,81
               
            
                  Total RO
               
               
                  EUR
               
               
                  –7 674 175,73
               
               
                  –9 399 922,54
               
               
                  1 725 746,81
               
            
                  05 07 01 07 Total
               
               
                  EUR
               
               
                  –7 674 175,73
               
               
                  –9 399 922,54
               
               
                  1 725 746,81