CELEX: 32013D0763
Language: en
Date: 2013-12-12 00:00:00
Title: 2013/763/EU: Commission Implementing Decision of 12 December 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) 8743)

17.12.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 338/81
            
         COMMISSION IMPLEMENTING DECISION
   of 12 December 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) 8743)
   (only the Czech, Dutch, English, French, Finnish, German, Greek, Hungarian, Latvian, Portuguese, Romanian, Spanish, Swedish texts are authentic)
   (2013/763/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 twenty-four 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 September 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 French Republic, the Republic of Latvia, the Grand Duchy of Luxembourg, Hungary, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania, the Republic of Finland, the Kingdom of Sweden.
   
      Done at Brussels, 12 December 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: 6500
                     
                  
               
            
                  CZ
               
               
                  Clearance of Accounts - Financial Clearance
               
               
                  2011
               
               
                  administrative errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 121 357,89
               
               
                  0,00
               
               
                  – 121 357,89
               
            
                  TOTAL CZ
               
               
                  EUR
               
               
                  – 121 357,89
               
               
                  0,00
               
               
                  – 121 357,89
               
            
                  
                     6500 TOTAL
               
               
                  EUR
               
               
                  – 121 357,89
               
               
                  0,00
               
               
                  – 121 357,89
               
            
                  
                     BUDGET ITEM: 6701
                     
                  
               
            
                  AT
               
               
                  Direct Decoupled Aid (single payment scheme - SPS)
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 542 856,98
               
               
                  0,00
               
               
                  –1 542 856,98
               
            
                  AT
               
               
                  Direct Decoupled Aid (single payment scheme - SPS)
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 362 356,33
               
               
                  0,00
               
               
                  – 362 356,33
               
            
                  AT
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 322 005,10
               
               
                  0,00
               
               
                  – 322 005,10
               
            
                  TOTAL AT
               
               
                  EUR
               
               
                  –2 227 218,41
               
               
                  0,00
               
               
                  –2 227 218,41
               
            
                  BE
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –8 448,26
               
               
                  –8 448,26
               
               
                  0,00
               
            
                  BE
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 827 309,72
               
               
                  – 827 309,72
               
               
                  0,00
               
            
                  TOTAL BE
               
               
                  EUR
               
               
                  – 835 757,98
               
               
                  – 835 757,98
               
               
                  0,00
               
            
                  DE
               
               
                  Direct Decoupled Aid (single payment scheme - SPS)
               
               
                  2008
               
               
                  Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –51 726,31
               
               
                  0,00
               
               
                  –51 726,31
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –83 286,41
               
               
                  0,00
               
               
                  –83 286,41
               
            
                  DE
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 670,90
               
               
                  –10 670,90
               
               
                  0,00
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  – 145 683,62
               
               
                  –10 670,90
               
               
                  – 135 012,72
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 365 658,89
               
               
                  0,00
               
               
                  – 365 658,89
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 737 372,81
               
               
                  0,00
               
               
                  – 737 372,81
               
            
                  ES
               
               
                  Fruit and Vegetables - Pre-recognised Producer Groups
               
               
                  2007
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 787,28
               
               
                  0,00
               
               
                  –1 787,28
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 145 740,74
               
               
                  0,00
               
               
                  – 145 740,74
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  Specific ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 919 365,27
               
               
                  0,00
               
               
                  – 919 365,27
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 538 517,00
               
               
                  0,00
               
               
                  – 538 517,00
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 875 633,57
               
               
                  0,00
               
               
                  – 875 633,57
               
            
                  ES
               
               
                  Fruit and Vegetables - Pre-recognised Producer Groups
               
               
                  2008
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 135,65
               
               
                  0,00
               
               
                  –3 135,65
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –65 004,15
               
               
                  0,00
               
               
                  –65 004,15
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  Specific ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 143 982,20
               
               
                  0,00
               
               
                  –1 143 982,20
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2009
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 121,76
               
               
                  0,00
               
               
                  –2 121,76
               
            
                  ES
               
               
                  Fruit and Vegetables - Pre-recognised Producer Groups
               
               
                  2009
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 807,57
               
               
                  0,00
               
               
                  –1 807,57
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2009
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 984 848,39
               
               
                  0,00
               
               
                  – 984 848,39
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2009
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –26 937,72
               
               
                  0,00
               
               
                  –26 937,72
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2010
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1 259,51
               
               
                  0,00
               
               
                  1 259,51
               
            
                  ES
               
               
                  Fruit and Vegetables - Pre-recognised Producer Groups
               
               
                  2010
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 629,62
               
               
                  0,00
               
               
                  –1 629,62
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2010
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 990 175,71
               
               
                  0,00
               
               
                  – 990 175,71
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2010
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  169,58
               
               
                  0,00
               
               
                  169,58
               
            
                  ES
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2011
               
               
                  Deficient key controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 979 171,01
               
               
                  0,00
               
               
                  – 979 171,01
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2007
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 800 115,89
               
               
                  – 506,88
               
               
                  – 799 609,01
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2007
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 000 522,12
               
               
                  0,00
               
               
                  –1 000 522,12
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –5 160,91
               
               
                  –0,21
               
               
                  –5 160,70
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 338 164,02
               
               
                  0,00
               
               
                  – 338 164,02
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 771 505,81
               
               
                  –31,70
               
               
                  – 771 474,11
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –14 378,54
               
               
                  0,00
               
               
                  –14 378,54
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –63 773,71
               
               
                  0,00
               
               
                  –63 773,71
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –78,16
               
               
                  0,00
               
               
                  –78,16
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 318,23
               
               
                  0,00
               
               
                  –2 318,23
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  186,40
               
               
                  0,00
               
               
                  186,40
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 727,03
               
               
                  0,00
               
               
                  – 727,03
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –2 293,81
               
               
                  0,00
               
               
                  –2 293,81
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 468,08
               
               
                  0,00
               
               
                  – 468,08
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  233,66
               
               
                  0,00
               
               
                  233,66
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –6 934,44
               
               
                  0,00
               
               
                  –6 934,44
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 181,82
               
               
                  0,00
               
               
                  – 181,82
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –88 770,49
               
               
                  0,00
               
               
                  –88 770,49
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 526 475,63
               
               
                  –73,61
               
               
                  – 526 402,02
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –25,72
               
               
                  0,00
               
               
                  –25,72
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 493,99
               
               
                  0,00
               
               
                  – 493,99
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –92 270,35
               
               
                  0,00
               
               
                  –92 270,35
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 525 914,47
               
               
                  0,00
               
               
                  – 525 914,47
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 236,54
               
               
                  0,00
               
               
                  – 236,54
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 457,10
               
               
                  0,00
               
               
                  – 457,10
               
            
                  ES
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 210,66
               
               
                  0,00
               
               
                  – 210,66
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 803,64
               
               
                  0,00
               
               
                  – 803,64
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  Recoveries
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 152,70
               
               
                  –0,10
               
               
                  – 152,60
               
            
                  ES
               
               
                  Entitlements
               
               
                  2009
               
               
                  Undue allocation of special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 316 791,79
               
               
                  – 838,16
               
               
                  –1 315 953,63
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  Forage are non-inclusion
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 796 719,30
               
               
                  0,00
               
               
                  –2 796 719,30
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  National reserve olive sector
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 467 764,48
               
               
                  0,00
               
               
                  –1 467 764,48
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  Force majeure in sugar sector
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 169 495,55
               
               
                  0,00
               
               
                  – 169 495,55
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  Recoveries
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 259,91
               
               
                  0,00
               
               
                  – 259,91
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  Special male premium decoupling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 648 647,61
               
               
                  0,00
               
               
                  – 648 647,61
               
            
                  ES
               
               
                  Entitlements
               
               
                  2010
               
               
                  Undue allocation of special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 334 718,15
               
               
                  0,00
               
               
                  –1 334 718,15
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 474 315,16
               
               
                  – 474 315,16
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2011
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 116 322,42
               
               
                  –1 301 665,74
               
               
                  1 185 343,32
               
            
                  ES
               
               
                  Clearance of Accounts - Financial Clearance
               
               
                  2011
               
               
                  ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –18 632,33
               
               
                  –18 632,33
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –42 228,78
               
               
                  –42 228,78
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2011
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 043 215,34
               
               
                  –3 043 215,34
               
               
                  0,00
               
            
                  ES
               
               
                  Milk - Quota
               
               
                  2011
               
               
                  recovery of milk levy
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  135 786,22
               
               
                  135 786,22
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –51 193,89
               
               
                  –51 193,89
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –12 288,65
               
               
                  –12 288,65
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 226 009,53
               
               
                  – 226 009,53
               
               
                  0,00
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  –23 606 290,72
               
               
                  –5 035 213,86
               
               
                  –18 571 076,86
               
            
                  FI
               
               
                  Other Direct Aid - Bovines
               
               
                  2009
               
               
                  Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 455,57
               
               
                  0,00
               
               
                  –2 455,57
               
            
                  FI
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –85 467,41
               
               
                  0,00
               
               
                  –85 467,41
               
            
                  FI
               
               
                  Other Direct Aid - Bovines
               
               
                  2010
               
               
                  Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 103,67
               
               
                  0,00
               
               
                  –4 103,67
               
            
                  FI
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2010
               
               
                  Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 130 869,20
               
               
                  0,00
               
               
                  – 130 869,20
               
            
                  FI
               
               
                  Other Direct Aid - Article 68-72 of Reg. (EC) No 73/2009
               
               
                  2011
               
               
                  Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –87 599,21
               
               
                  0,00
               
               
                  –87 599,21
               
            
                  FI
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –73 951,98
               
               
                  –73 951,98
               
               
                  0,00
               
            
                  TOTAL FI
               
               
                  EUR
               
               
                  – 384 447,04
               
               
                  –73 951,98
               
               
                  – 310 495,06
               
            
                  FR
               
               
                  Fruit and Vegetables - Peaches and Pears Processing
               
               
                  2007
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –28 022,33
               
               
                  0,00
               
               
                  –28 022,33
               
            
                  FR
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2007
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –38 019,88
               
               
                  0,00
               
               
                  –38 019,88
               
            
                  FR
               
               
                  Fruit and Vegetables - Nuts
               
               
                  2007
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –14 675,50
               
               
                  0,00
               
               
                  –14 675,50
               
            
                  FR
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2007
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 143 429,40
               
               
                  –4 402 146,54
               
               
                  –5 741 282,86
               
            
                  FR
               
               
                  Fruit and Vegetables - Withdrawals
               
               
                  2007
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 254 741,35
               
               
                  0,00
               
               
                  – 254 741,35
               
            
                  FR
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2008
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –7 013 519,75
               
               
                  –2 358 665,31
               
               
                  –4 654 854,44
               
            
                  FR
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2009
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –93 897,24
               
               
                  0,00
               
               
                  –93 897,24
               
            
                  FR
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2010
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –83 200,09
               
               
                  0,00
               
               
                  –83 200,09
               
            
                  FR
               
               
                  Fruit and Vegetables - Operational Programmes
               
               
                  2011
               
               
                  Deficiencies in providing the members of producer organisations with the technical means
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –30 320,94
               
               
                  0,00
               
               
                  –30 320,94
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –40 391 474,89
               
               
                  –11 821,04
               
               
                  –40 379 653,85
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Linient sanctioning system, late notifications, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –11 039 706,01
               
               
                  –55 198,55
               
               
                  –10 984 507,46
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 157 245,53
               
               
                  0,00
               
               
                  – 157 245,53
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 493,60
               
               
                  –0,28
               
               
                  –9 493,32
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –40 818 770,14
               
               
                  –10 787,66
               
               
                  –40 807 982,48
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Linient sanctioning system, late notifications, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –13 381 038,70
               
               
                  –66 906,21
               
               
                  –13 314 132,49
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –26 673,71
               
               
                  0,00
               
               
                  –26 673,71
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –16 163 000,23
               
               
                  –2 669,27
               
               
                  –16 160 330,96
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 689,23
               
               
                  0,01
               
               
                  –1 689,24
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 628,52
               
               
                  –0,56
               
               
                  –9 627,96
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Linient sanctioning system, late notifications, accumulation of reductions, claim year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –15 761 783,07
               
               
                  –31 523,60
               
               
                  –15 730 259,47
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –9 551,86
               
               
                  – 276,81
               
               
                  –9 275,05
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1 881,20
               
               
                  0,00
               
               
                  1 881,20
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –8 515,33
               
               
                  0,00
               
               
                  –8 515,33
               
            
                  FR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 361 229,20
               
               
                  – 361 229,20
               
               
                  0,00
               
            
                  FR
               
               
                  Clearance of accounts - Conformity Clearance
               
               
                  2009
               
               
                  Error in budgetary allocation: receipts not declared to the Community budget
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –35 069,07
               
               
                  0,00
               
               
                  –35 069,07
               
            
                  FR
               
               
                  Clearance of accounts - Conformity Clearance
               
               
                  2009
               
               
                  Irregularity or negligence in the recovery procedure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –21 037,96
               
               
                  0,00
               
               
                  –21 037,96
               
            
                  TOTAL FR
               
               
                  EUR
               
               
                  – 155 893 852,33
               
               
                  –7 301 225,02
               
               
                  – 148 592 627,31
               
            
                  GR
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2007
               
               
                  Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 241 950,67
               
               
                  0,00
               
               
                  –1 241 950,67
               
            
                  GR
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2008
               
               
                  Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –2 115 555,01
               
               
                  0,00
               
               
                  –2 115 555,01
               
            
                  GR
               
               
                  Fruit and Vegetables - Tomato Processing
               
               
                  2009
               
               
                  Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 219,00
               
               
                  0,00
               
               
                  –3 219,00
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 162 625,79
               
               
                  – 325,25
               
               
                  – 162 300,54
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 589 848,52
               
               
                  –1 179,70
               
               
                  – 588 668,82
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2009
               
               
                  Bovine Art.69 - Undue payments to individual applicants - claim year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –49 324,00
               
               
                  – 986,48
               
               
                  –48 337,52
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2010
               
               
                  Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 159 662,41
               
               
                  – 660,12
               
               
                  – 159 002,29
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2010
               
               
                  Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 626 203,65
               
               
                  –29 339,23
               
               
                  – 596 864,42
               
            
                  GR
               
               
                  Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines
               
               
                  2011
               
               
                  Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  2 003,17
               
               
                  0,00
               
               
                  2 003,17
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Forage area non inclusion in 2006 - normal entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 020 040,97
               
               
                  –7 020 040,97
               
               
                  0,00
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Forage area non inclusion in 2006 - special entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 982 096,46
               
               
                  0,00
               
               
                  –3 982 096,46
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Deficiencies in the national reserve criteria allocation in 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 935 755,68
               
               
                  –4 967 877,84
               
               
                  –4 967 877,84
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Ineligible beneficiaries of national reserve allocation 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 524 628,25
               
               
                  0,00
               
               
                  – 524 628,25
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Miscalculation of regional average of entitlements 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 674 004,06
               
               
                  0,00
               
               
                  – 674 004,06
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Miscalculation of the regional average value of entitlements 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 786 983,22
               
               
                  0,00
               
               
                  –2 786 983,22
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Partial activation of special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 482 230,85
               
               
                  0,00
               
               
                  –1 482 230,85
               
            
                  GR
               
               
                  Entitlements
               
               
                  2008
               
               
                  reimboursement due to the overlap with the correction under enquiry AA/2007/007/GR
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  – 199 280,78
               
               
                  199 280,78
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Forage area non inclusion in 2006 - normal entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 017 232,96
               
               
                  0,00
               
               
                  –7 017 232,96
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Forage area non inclusion in 2006 - special entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 947 400,93
               
               
                  0,00
               
               
                  –3 947 400,93
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Deficiencies in the national reserve criteria allocation in 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 739 243,02
               
               
                  0,00
               
               
                  –9 739 243,02
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Ineligible beneficiaries of national reserve allocation 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 396 672,82
               
               
                  0,00
               
               
                  – 396 672,82
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Miscalculation of regional average of entitlements 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 599 310,06
               
               
                  0,00
               
               
                  – 599 310,06
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Miscalculation of the regional average value of entitlements 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 730 858,30
               
               
                  0,00
               
               
                  –2 730 858,30
               
            
                  GR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Partial activation of special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 847 858,89
               
               
                  0,00
               
               
                  –1 847 858,89
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Forage area non inclusion in 2006 - normal entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 020 040,97
               
               
                  0,00
               
               
                  –7 020 040,97
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Forage area non inclusion in 2006 - special entitlements
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –3 885 929,66
               
               
                  0,00
               
               
                  –3 885 929,66
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Deficiencies in the national reserve criteria allocation in 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –9 691 976,36
               
               
                  0,00
               
               
                  –9 691 976,36
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Ineligible beneficiaries of national reserve allocation 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 365 638,75
               
               
                  0,00
               
               
                  – 365 638,75
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Miscalculation of regional average of entitlements 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 565 616,36
               
               
                  0,00
               
               
                  – 565 616,36
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Miscalculation of the regional average value of entitlements 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 716 046,60
               
               
                  0,00
               
               
                  –2 716 046,60
               
            
                  GR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Partial activation of special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 884 218,70
               
               
                  0,00
               
               
                  –1 884 218,70
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Weaknesses in the cross-compliance control system - Claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –5 325 926,19
               
               
                  – 484 087,90
               
               
                  –4 841 838,29
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the cross-compliance control system - Claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –29 319,70
               
               
                  –46,06
               
               
                  –29 273,64
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –11 421 885,77
               
               
                  – 624 482,52
               
               
                  –10 797 403,25
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –4 936 572,90
               
               
                  –55 807,14
               
               
                  –4 880 765,76
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –20 694,01
               
               
                  –14 620,62
               
               
                  –6 073,39
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 107 029,89
               
               
                  –14 138,96
               
               
                  –92 890,93
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 547,38
               
               
                  – 751,51
               
               
                  204,13
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the cross-compliance control system - Claim Year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –57,69
               
               
                  0,00
               
               
                  –57,69
               
            
                  GR
               
               
                  Milk - Quota
               
               
                  2008
               
               
                  Correction of milk levy
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  347,11
               
               
                  347,11
               
               
                  0,00
               
            
                  GR
               
               
                  Financial audit - Overshooting
               
               
                  2008
               
               
                  Exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 737 200,95
               
               
                  – 825 060,11
               
               
                  87 859,16
               
            
                  GR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2008
               
               
                  excess of late payments deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 174 948,49
               
               
                  – 174 948,49
               
               
                  0,00
               
            
                  GR
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2008
               
               
                  excess of payment deadlines
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 448 650,32
               
               
                  –2 448 650,32
               
               
                  0,00
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  – 108 962 655,93
               
               
                  –16 861 936,89
               
               
                  –92 100 719,04
               
            
                  HU
               
               
                  Clearance of Accounts - Conformity Clearance
               
               
                  2011
               
               
                  known error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 336 450,00
               
               
                  0,00
               
               
                  – 336 450,00
               
            
                  HU
               
               
                  Clearance of Accounts - Conformity Clearance
               
               
                  2011
               
               
                  known error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 781,00
               
               
                  0,00
               
               
                  – 781,00
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  – 337 231,00
               
               
                  0,00
               
               
                  – 337 231,00
               
            
                  IE
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –41 641,57
               
               
                  –41 641,57
               
               
                  0,00
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  –41 641,57
               
               
                  –41 641,57
               
               
                  0,00
               
            
                  LU
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 161 186,50
               
               
                  0,00
               
               
                  – 161 186,50
               
            
                  LU
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –12 003,27
               
               
                  0,00
               
               
                  –12 003,27
               
            
                  LU
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2010
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –15 096,97
               
               
                  0,00
               
               
                  –15 096,97
               
            
                  LU
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 597,78
               
               
                  –2 597,78
               
               
                  0,00
               
            
                  TOTAL LU
               
               
                  EUR
               
               
                  – 190 884,52
               
               
                  –2 597,78
               
               
                  – 188 286,74
               
            
                  LV
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –95,96
               
               
                  –95,96
               
               
                  0,00
               
            
                  TOTAL LV
               
               
                  EUR
               
               
                  –95,96
               
               
                  –95,96
               
               
                  0,00
               
            
                  NL
               
               
                  Other Direct Aids
               
               
                  2009
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  –15 979,71
               
               
                  0,00
               
               
                  –15 979,71
               
            
                  NL
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  –20 461 767,83
               
               
                  – 209,47
               
               
                  –20 461 558,36
               
            
                  NL
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  –31 702,54
               
               
                  0,00
               
               
                  –31 702,54
               
            
                  NL
               
               
                  Other Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  –42,24
               
               
                  0,00
               
               
                  –42,24
               
            
                  NL
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  FLAT RATE
               
               
                  3,00 %
               
               
                  EUR
               
               
                  –1 678,57
               
               
                  0,00
               
               
                  –1 678,57
               
            
                  NL
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Inaccuracy of LPIS-GIS, claim year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 047 207,00
               
               
                  0,00
               
               
                  –5 047 207,00
               
            
                  NL
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Inaccuracy of LPIS-GIS, claim year 2010
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 750 000,00
               
               
                  0,00
               
               
                  – 750 000,00
               
            
                  NL
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –33 831,72
               
               
                  –33 831,72
               
               
                  0,00
               
            
                  NL
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –91 159,06
               
               
                  –91 159,06
               
               
                  0,00
               
            
                  NL
               
               
                  Irregularities
               
               
                  2007
               
               
                  Non-reporting of interest in the Annex III table for financial year 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 890 879,11
               
               
                  0,00
               
               
                  –4 890 879,11
               
            
                  NL
               
               
                  Irregularities
               
               
                  2009
               
               
                  Non-reporting of interest in the Annex III table for financial year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 346,88
               
               
                  0,00
               
               
                  –5 346,88
               
            
                  NL
               
               
                  Irregularities
               
               
                  2009
               
               
                  Non-reporting of interest in the Annex III table for financial year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 459,54
               
               
                  0,00
               
               
                  –10 459,54
               
            
                  NL
               
               
                  Irregularities
               
               
                  2010
               
               
                  Non-reporting of interest in the Annex III table for financial year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 310 112,90
               
               
                  0,00
               
               
                  – 310 112,90
               
            
                  NL
               
               
                  Irregularities
               
               
                  2011
               
               
                  Interest not charged on the amounts recovered in financial years 2006-2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –60 779,00
               
               
                  0,00
               
               
                  –60 779,00
               
            
                  TOTAL NL
               
               
                  EUR
               
               
                  –31 710 946,10
               
               
                  – 125 200,25
               
               
                  –31 585 745,85
               
            
                  RO
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2012
               
               
                  late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –65 967,69
               
               
                  –65 967,69
               
               
                  0,00
               
            
                  TOTAL RO
               
               
                  EUR
               
               
                  –65 967,69
               
               
                  –65 967,69
               
               
                  0,00
               
            
                  SE
               
               
                  Financial audit - Overshooting
               
               
                  2012
               
               
                  exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 704,47
               
               
                  –24 704,47
               
               
                  0,00
               
            
                  TOTAL SE
               
               
                  EUR
               
               
                  –24 704,47
               
               
                  –24 704,47
               
               
                  0,00
               
            
                  
                     6701 TOTAL
               
               
                  EUR
               
               
                  – 324 427 377,34
               
               
                  –30 378 964,35
               
               
                  – 294 048 412,99
               
            
                  
                     BUDGET ITEM: 05070107
                     
                  
               
            
                  PT
               
               
                  POSEI
               
               
                  2006
               
               
                  reimbursement following judgement in case T-2/11
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  239 045,63
               
               
                  0,00
               
               
                  239 045,63
               
            
                  PT
               
               
                  Other Direct Aid - Plant Products (POSEI)
               
               
                  2007
               
               
                  reimbursement following judgement in case T-2/11
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  266 137,96
               
               
                  0,00
               
               
                  266 137,96
               
            
                  TOTAL PT
               
               
                  EUR
               
               
                  505 183,59
               
               
                  0,00
               
               
                  505 183,59
               
            
                  
                     05070107 TOTAL
               
               
                  EUR
               
               
                  505 183,59
               
               
                  0,00
               
               
                  505 183,59
               
            
                  
                     BUDGET ITEM: 6711
                     
                  
               
            
                  AT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 349 639,44
               
               
                  0,00
               
               
                  –1 349 639,44
               
            
                  AT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 535,35
               
               
                  0,00
               
               
                  –24 535,35
               
            
                  AT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 349,54
               
               
                  0,00
               
               
                  –24 349,54
               
            
                  TOTAL AT
               
               
                  EUR
               
               
                  –1 398 524,33
               
               
                  0,00
               
               
                  –1 398 524,33
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –9 971,25
               
               
                  0,00
               
               
                  –9 971,25
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 630,34
               
               
                  0,00
               
               
                  –6 630,34
               
            
                  DE
               
               
                  Clearance of accounts - Financial Clearance
               
               
                  2009
               
               
                  Most Likely Error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 138 837,34
               
               
                  0,00
               
               
                  – 138 837,34
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  – 155 438,93
               
               
                  0,00
               
               
                  – 155 438,93
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2007
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –11 246,42
               
               
                  0,00
               
               
                  –11 246,42
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –65 926,15
               
               
                  0,00
               
               
                  –65 926,15
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –46 397,27
               
               
                  0,00
               
               
                  –46 397,27
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 290,19
               
               
                  0,00
               
               
                  –3 290,19
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 287,56
               
               
                  0,00
               
               
                  – 287,56
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 303,12
               
               
                  0,00
               
               
                  – 303,12
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  18,30
               
               
                  0,00
               
               
                  18,30
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –12 901,26
               
               
                  0,00
               
               
                  –12 901,26
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2008
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 720,07
               
               
                  0,00
               
               
                  –1 720,07
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –3 376,04
               
               
                  0,00
               
               
                  –3 376,04
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –18 020,14
               
               
                  0,00
               
               
                  –18 020,14
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 222,49
               
               
                  0,00
               
               
                  – 222,49
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Weakness of on the spot check, claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –61,33
               
               
                  0,00
               
               
                  –61,33
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  – 163 733,74
               
               
                  0,00
               
               
                  – 163 733,74
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  weaknesses in verifying reasonableness of costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 504,30
               
               
                  – 504,30
               
               
                  0,00
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  non-compliance with Art.55 of Reg. (EC) No 1974/2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –32 799,76
               
               
                  0,00
               
               
                  –32 799,76
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  weaknesses in verifying reasonableness of costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –4 953,65
               
               
                  –4 953,65
               
               
                  0,00
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  non-compliance with Art.55 of Reg. (EC) No 1974/2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 255 575,05
               
               
                  0,00
               
               
                  – 255 575,05
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  weaknesses in verifying reasonableness of costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –3 752,32
               
               
                  –3 752,32
               
               
                  0,00
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  non-compliance with Art.55 of Reg. (EC) No 1974/2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 301 891,12
               
               
                  0,00
               
               
                  – 301 891,12
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  weaknesses in verifying reasonableness of costs
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  –4 998,04
               
               
                  –4 998,04
               
               
                  0,00
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
               
               
                  2012
               
               
                  non-compliance with Art.55 of Reg. (EC) No 1974/2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 337 561,65
               
               
                  0,00
               
               
                  – 337 561,65
               
            
                  TOTAL FI
               
               
                  EUR
               
               
                  – 942 035,89
               
               
                  –14 208,31
               
               
                  – 927 827,58
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 900 274,20
               
               
                  – 105 512,31
               
               
                  – 794 761,89
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –1 375 559,77
               
               
                  0,00
               
               
                  –1 375 559,77
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 597 967,90
               
               
                  0,00
               
               
                  – 597 967,90
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –13 298,28
               
               
                  0,00
               
               
                  –13 298,28
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 840 454,15
               
               
                  –39 517,83
               
               
                  – 800 936,32
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 293 991,73
               
               
                  0,00
               
               
                  – 293 991,73
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –9 888,16
               
               
                  0,00
               
               
                  –9 888,16
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –7 095,86
               
               
                  0,00
               
               
                  –7 095,86
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Deficiencies in controls of some SMR, claim year 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  –1 266,06
               
               
                  0,00
               
               
                  –1 266,06
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  –2 174,86
               
               
                  0,00
               
               
                  –2 174,86
               
            
                  FR
               
               
                  Clearance of accounts - Conformity Clearance
               
               
                  2009
               
               
                  Irregularity or negligence in the recovery procedure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –4 751,99
               
               
                  0,00
               
               
                  –4 751,99
               
            
                  TOTAL FR
               
               
                  EUR
               
               
                  –4 046 722,96
               
               
                  – 145 030,14
               
               
                  –3 901 692,82
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the cross-compliance control system - Claim year 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 201 962,44
               
               
                  0,00
               
               
                  – 201 962,44
               
            
                  GR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Weaknesses in the cross-compliance control system - Claim year 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 186 826,13
               
               
                  0,00
               
               
                  – 186 826,13
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  – 388 788,57
               
               
                  0,00
               
               
                  – 388 788,57
               
            
                  LU
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –24 894,97
               
               
                  0,00
               
               
                  –24 894,97
               
            
                  LU
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 068,61
               
               
                  0,00
               
               
                  –2 068,61
               
            
                  LU
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  retroactive recovery/ineligible features/intentionality, claim year 2010
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 293,52
               
               
                  0,00
               
               
                  –2 293,52
               
            
                  TOTAL LU
               
               
                  EUR
               
               
                  –29 257,10
               
               
                  0,00
               
               
                  –29 257,10
               
            
                  NL
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2009
               
               
                  Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 816 688,00
               
               
                  – 183 660,73
               
               
                  –3 633 027,27
               
            
                  TOTAL NL
               
               
                  EUR
               
               
                  –3 816 688,00
               
               
                  – 183 660,73
               
               
                  –3 633 027,27
               
            
                  
                     6711 TOTAL
               
               
                  EUR
               
               
                  –10 941 189,52
               
               
                  – 342 899,18
               
               
                  –10 598 290,34