CELEX: 32017D2014
Language: en
Date: 2017-11-08 00:00:00
Title: Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2017) 7263)

10.11.2017   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 292/61
               
            COMMISSION IMPLEMENTING DECISION (EU) 2017/2014
      of 8 November 2017
      excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
      
         
            (notified under document C(2017) 7263)
         
      
      (Only the Bulgarian, Croatian, Czech, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Latvian, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)
      THE EUROPEAN COMMISSION,
      Having regard to the Treaty on the Functioning of the European Union,
      Having regard to Regulation (EU) No 1306/2013 of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
      After consulting the Committee on the Agricultural Funds,
      Whereas:
      
                  (1)
               
               
                  In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
               
            
                  (2)
               
               
                  The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
               
            
                  (3)
               
               
                  In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
               
            
                  (4)
               
               
                  In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
               
            
                  (5)
               
               
                  The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
               
            
                  (6)
               
               
                  The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
               
            
                  (7)
               
               
                  As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3).
               
            
                  (8)
               
               
                  This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2017,
               
            HAS ADOPTED THIS DECISION:
      Article 1
      The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
      Article 2
      This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, Republic of Croatia, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, and the United Kingdom of Great Britain and Northern Ireland.
      
         Done at Brussels, 8 November 2017.
         
            
               For the Commission
            
            Phil HOGAN
            
               Member of the Commission
            
         
      
      
         (1)  OJ L 347, 20.12.2013, p. 549.
      
         (2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).
      
         (3)  Ares(2017)5181852, 24 October 2017.
      
         ANNEX
         
            Decision: 55
         
         
            Budget Item: 05040501
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BG
                     
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     724 824,25 
                  
                  
                     0,00
                  
                  
                     724 824,25 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     485 042,74 
                  
                  
                     0,00
                  
                  
                     485 042,74 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     Financial effect of Decision C(2015)5692 which partially suspended the interim payments related to the expenditure made in the period between 1 January 2015 and 31 March 2015.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     434 253,44 
                  
                  
                     0,00
                  
                  
                     434 253,44 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BG:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        1 644 120,43 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        1 644 120,43 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DE
                     
                  
                  
                     Rural Development EAFRD Investment — public beneficiaries
                  
                  
                     2014
                  
                  
                     Reimbursement of amounts already credited to the Fund
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     2 606,53 
                  
                  
                     0,00
                  
                  
                     2 606,53 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        2 606,53 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        2 606,53 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GR
                     
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2009
                  
                  
                     Reimbursement following judgment in case T-112/15
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     5 007 867,36 
                  
                  
                     2 318 055,75 
                  
                  
                     2 689 811,61 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        5 007 867,36 
                     
                  
                  
                     
                        2 318 055,75 
                     
                  
                  
                     
                        2 689 811,61 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PL
                     
                  
                  
                     Certification
                  
                  
                     2010
                  
                  
                     Reimbursement to the Fund part of the recovered debts
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     24 776,09 
                  
                  
                     0,00
                  
                  
                     24 776,09 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PL:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        24 776,09 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        24 776,09 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     6 679 370,41 
                  
                  
                     2 318 055,75 
                  
                  
                     4 361 314,66 
                  
               
            Budget Item: 05070107
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        ES
                     
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2010
                  
                  
                     Reimbursement following judgment in case T-143/15
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     1 866 977,31 
                  
                  
                      0,00
                  
                  
                     1 866 977,31 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total ES:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        1 866 977,31 
                     
                  
                  
                      0,00
                     
                  
                  
                     
                        1 866 977,31 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GR
                     
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Claim year 2014: weakness in the definition of eligible permanent pasture
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 18 583 893,42 
                  
                  
                     – 6 101 337,74 
                  
                  
                     – 12 482 555,68 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Financial effect of decision C(2014)8997
                  
                  
                     FLAT RATE
                  
                  
                     0,85 %
                  
                  
                     EUR
                  
                  
                     15 774 333,24 
                  
                  
                      0,00
                  
                  
                     15 774 333,24 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 2 809 560,18 
                     
                  
                  
                     
                        – 6 101 337,74 
                     
                  
                  
                     
                        3 291 777,56 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     – 942 582,87 
                  
                  
                     – 6 101 337,74 
                  
                  
                     5 158 754,87 
                  
               
            Budget Item: 6701
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BE
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Random errors EAGF IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 151,23
                  
                  
                     – 0,30
                  
                  
                     – 150,93
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Random errors EAGF non-IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 946,93 
                  
                  
                     0,00
                  
                  
                     – 2 946,93 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 3 098,16 
                     
                  
                  
                     
                        – 0,30
                     
                  
                  
                     
                        – 3 097,86 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DE
                     
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     animals missing 2 tags
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 141 428,68 
                  
                  
                     0,00
                  
                  
                     – 141 428,68 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 141 428,68 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 141 428,68 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        ES
                     
                  
                  
                     Scrutiny of transactions
                  
                  
                     2015
                  
                  
                     Irreguliarities found by the Certification Body for which no actions were taken by the Paying Agency.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 298 854,63 
                  
                  
                     0,00
                  
                  
                     – 298 854,63 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Substantive testing from Clearance of Accounts
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 56 056,60 
                  
                  
                     0,00
                  
                  
                     – 56 056,60 
                  
               
                      
                  
                  
                     Reimbursement of direct aids in relation to financial discipline
                  
                  
                     2015
                  
                  
                     Substantive testing from financial clearance 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 495,84
                  
                  
                     0,00
                  
                  
                     – 495,84
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total ES:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 355 407,07 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 355 407,07 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FI
                     
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficient checks for SMR 4 and animal welfare in CY 2013 Direct aid
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 038 579,96 
                  
                  
                     0,00
                  
                  
                     – 1 038 579,96 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Incorrect application of repetition and tolerance for animal identification, CY 2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 663,95 
                  
                  
                     0,00
                  
                  
                     – 4 663,95 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     Incorrect application of repetition and tolerance for animal identification, CY 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 34 994,74 
                  
                  
                     0,00
                  
                  
                     – 34 994,74 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     weakness in animal welfare checks CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 500 065,51 
                  
                  
                     0,00
                  
                  
                     – 500 065,51 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     Weakness in checks of animal welfare CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 808 590,57 
                  
                  
                     0,00
                  
                  
                     – 808 590,57 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FI:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 2 386 894,73 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 2 386 894,73 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FR
                     
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     administrative management and control weakness
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 263 667,16 
                  
                  
                     – 30 723,67 
                  
                  
                     – 4 232 943,49 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Amount included in the annual declaration not properly justified
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 579,11 
                  
                  
                     0,00
                  
                  
                     – 2 579,11 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Amount included in the annual declaration not properly justified
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 52 039,55 
                  
                  
                     0,00
                  
                  
                     – 52 039,55 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Cancelled debt cases not to be charged to the Funds
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 83 018,34 
                  
                  
                     0,00
                  
                  
                     – 83 018,34 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Control system gravely deficient Corse — Claim year 2013
                  
                  
                     FLAT RATE
                  
                  
                     100,00 %
                  
                  
                     EUR
                  
                  
                     – 15 083 295,06 
                  
                  
                     0,00
                  
                  
                     – 15 083 295,06 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Control system gravely deficient Corse — Claim year 2013
                  
                  
                     FLAT RATE
                  
                  
                     100,00 %
                  
                  
                     EUR
                  
                  
                     – 7 869,63 
                  
                  
                     0,00
                  
                  
                     – 7 869,63 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Control system gravely deficient Corse — Claim year 2014
                  
                  
                     FLAT RATE
                  
                  
                     100,00 %
                  
                  
                     EUR
                  
                  
                     – 13 882 780,77 
                  
                  
                     0,00
                  
                  
                     – 13 882 780,77 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 12 489 249,95 
                  
                  
                     0,00
                  
                  
                     – 12 489 249,95 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 16 147 005,17 
                  
                  
                     0,00
                  
                  
                     – 16 147 005,17 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Determination of ineligible areas (‘landes et parcours’) — Claim year 2013
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 17 694 014,76 
                  
                  
                     0,00
                  
                  
                     – 17 694 014,76 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Determination of ineligible areas (‘landes et parcours’) — Claim year 2013
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 11 620 153,70 
                  
                  
                     0,00
                  
                  
                     – 11 620 153,70 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Determination of ineligible areas (‘landes et parcours’) — Claim year 2014
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 18 969 206,75 
                  
                  
                     0,00
                  
                  
                     – 18 969 206,75 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Determination of ineligible areas (‘landes et parcours’) — Claim year 2014
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 11 545 441,76 
                  
                  
                     0,00
                  
                  
                     – 11 545 441,76 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Error detected in the Annex III tables
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 973,85 
                  
                  
                     0,00
                  
                  
                     – 1 973,85 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Known error for EAGF coming from the substantive testings
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 10 700,41 
                  
                  
                     0,00
                  
                  
                     – 10 700,41 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Old debt cases potentially not recoverable
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 857 310,39 
                  
                  
                     0,00
                  
                  
                     – 2 857 310,39 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Reconciliation — payments done after the legal deadline
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 201 114,38 
                  
                  
                     0,00
                  
                  
                     – 201 114,38 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     the administrative management and control strategy has revealed some weaknesses, regarding lack of control
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 269 267,06 
                  
                  
                     0,00
                  
                  
                     – 269 267,06 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2014
                  
                  
                     the results of the physical controls have not been transmitted entirely
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 50 791,33 
                  
                  
                     0,00
                  
                  
                     – 50 791,33 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 125 231 479,13 
                     
                  
                  
                     
                        – 30 723,67 
                     
                  
                  
                     
                        – 125 200 755,46 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GB
                     
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficient implementation and checks of GAEC standard ‘Minimum soil cover’ — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 79 411,08 
                  
                  
                     0,00
                  
                  
                     – 79 411,08 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Deficient implementation and checks of GAEC standard ‘Minimum soil cover’ — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 74 488,50 
                  
                  
                     0,00
                  
                  
                     – 74 488,50 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 12 184,35 
                  
                  
                     0,00
                  
                  
                     – 12 184,35 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 6 485,17 
                  
                  
                     0,00
                  
                  
                     – 6 485,17 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2015
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 9 995,45 
                  
                  
                     0,00
                  
                  
                     – 9 995,45 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard ‘Minimum soil cover’ — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 49 876,47 
                  
                  
                     0,00
                  
                  
                     – 49 876,47 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard ‘Minimum soil cover’ — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 58 781,72 
                  
                  
                     0,00
                  
                  
                     – 58 781,72 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Tolerance for missing ear tags — SMR 8 — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 262 276,72 
                  
                  
                     0,00
                  
                  
                     – 262 276,72 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Tolerance for missing ear tags — SMR 8 — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 304 474,57 
                  
                  
                     0,00
                  
                  
                     – 304 474,57 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     Tolerance for missing ear tags — SMR 8 — CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 363 936,03 
                  
                  
                     0,00
                  
                  
                     – 363 936,03 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GB:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 221 910,06 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 1 221 910,06 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        HR
                     
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 95 557,12 
                  
                  
                     0,00
                  
                  
                     – 95 557,12 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 157 414,07 
                  
                  
                     0,00
                  
                  
                     – 157 414,07 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — Wine — CY 2015
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 698,38
                  
                  
                     0,00
                  
                  
                     – 698,38
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total HR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 253 669,57 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 253 669,57 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        IT
                     
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Claim modification after deadline, claim year 2012, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 28 333 756,03 
                  
                  
                     – 49 039,89 
                  
                  
                     – 28 284 716,14 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Claim modification after deadline, claim year 2012, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 6 796 684,30 
                  
                  
                     – 11 763,67 
                  
                  
                     – 6 784 920,63 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Claim modification after deadline, claim year 2012 and 2013, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 820 022,16 
                  
                  
                     0,00
                  
                  
                     – 1 820 022,16 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Claim modification after deadline, claim year 2012 and 2013, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 193,05 
                  
                  
                     0,00
                  
                  
                     – 13 193,05 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Claim modification after deadline, claim year 2012 and 2013, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 781 890,28 
                  
                  
                     – 3 874,84 
                  
                  
                     – 1 778 015,44 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Claim modification after deadline, claim year 2012 and 2013, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 21 972,95 
                  
                  
                     – 47,79
                  
                  
                     – 21 925,16 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Claim modification after deadline, claim year 2012, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 590,78 
                  
                  
                     – 8 590,78 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/ animals — Deficient checks of SMR 8 — CY 2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 620,40
                  
                  
                     0,00
                  
                  
                     – 620,40
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/ animals — Deficient checks of SMR 8 — CY 2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 561,37
                  
                  
                     0,00
                  
                  
                     – 561,37
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 614 763,69 
                  
                  
                     – 1 165,19 
                  
                  
                     – 613 598,50 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 9 262,34 
                  
                  
                     0,00
                  
                  
                     – 9 262,34 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 291 724,22 
                  
                  
                     0,00
                  
                  
                     – 291 724,22 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 832 447,78 
                  
                  
                     0,00
                  
                  
                     – 832 447,78 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 992,39
                  
                  
                     0,00
                  
                  
                     – 992,39
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 4 635,25 
                  
                  
                     0,00
                  
                  
                     – 4 635,25 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 224,98
                  
                  
                     0,00
                  
                  
                     – 224,98
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 551,97 
                  
                  
                     0,00
                  
                  
                     – 1 551,97 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2012
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 6 799,03 
                  
                  
                     0,00
                  
                  
                     – 6 799,03 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2012
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 957,16 
                  
                  
                     0,00
                  
                  
                     – 1 957,16 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 3 929,05 
                  
                  
                     0,00
                  
                  
                     – 3 929,05 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 968,94
                  
                  
                     0,00
                  
                  
                     – 968,94
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 560 716,80 
                  
                  
                     – 970,50
                  
                  
                     – 559 746,30 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 788,22 
                  
                  
                     – 23,88
                  
                  
                     – 13 764,34 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 550 035,70 
                  
                  
                     – 955,65
                  
                  
                     – 549 080,05 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 664,71 
                  
                  
                     – 23,77
                  
                  
                     – 13 640,94 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 527 012,31 
                  
                  
                     – 360,05
                  
                  
                     – 526 652,26 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 14 541,04 
                  
                  
                     0,00
                  
                  
                     – 14 541,04 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 787 121,19 
                  
                  
                     – 473 849,37 
                  
                  
                     – 313 271,82 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 20 729,68 
                  
                  
                     – 17 912,00 
                  
                  
                     – 2 817,68 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 843 819,49 
                  
                  
                     – 1 734,92 
                  
                  
                     – 842 084,57 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 19 396,34 
                  
                  
                     – 36,52
                  
                  
                     – 19 359,82 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 846 137,92 
                  
                  
                     0,00
                  
                  
                     – 846 137,92 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 23 388,82 
                  
                  
                     0,00
                  
                  
                     – 23 388,82 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 220 531,76 
                  
                  
                     0,00
                  
                  
                     – 1 220 531,76 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 21 920,94 
                  
                  
                     0,00
                  
                  
                     – 21 920,94 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 194 960,01 
                  
                  
                     – 2 598,51 
                  
                  
                     – 1 192 361,50 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 36 509,25 
                  
                  
                     – 79,37
                  
                  
                     – 36 429,88 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 142 899,71 
                  
                  
                     – 1 056,51 
                  
                  
                     – 1 141 843,20 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 32 810,62 
                  
                  
                     – 30,33
                  
                  
                     – 32 780,29 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 26 049,22 
                  
                  
                     0,00
                  
                  
                     – 26 049,22 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 638,50
                  
                  
                     – 10,77
                  
                  
                     – 627,73
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25 241,29 
                  
                  
                     0,00
                  
                  
                     – 25 241,29 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 634,93
                  
                  
                     – 10,59
                  
                  
                     – 624,34
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25 428,14 
                  
                  
                     0,00
                  
                  
                     – 25 428,14 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 693,71
                  
                  
                     0,00
                  
                  
                     – 693,71
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 94 270,59 
                  
                  
                     0,00
                  
                  
                     – 94 270,59 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 325,79 
                  
                  
                     0,00
                  
                  
                     – 2 325,79 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 92 011,95 
                  
                  
                     0,00
                  
                  
                     – 92 011,95 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 203,24 
                  
                  
                     0,00
                  
                  
                     – 2 203,24 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 91 098,43 
                  
                  
                     0,00
                  
                  
                     – 91 098,43 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 583,30 
                  
                  
                     0,00
                  
                  
                     – 2 583,30 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 193,47 
                  
                  
                     0,00
                  
                  
                     – 3 193,47 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 78,20
                  
                  
                     0,00
                  
                  
                     – 78,20
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 164,40 
                  
                  
                     0,00
                  
                  
                     – 3 164,40 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 75,19
                  
                  
                     0,00
                  
                  
                     – 75,19
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 129,97 
                  
                  
                     0,00
                  
                  
                     – 3 129,97 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 89,89
                  
                  
                     0,00
                  
                  
                     – 89,89
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 959,98 
                  
                  
                     – 1 959,98 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 49,52
                  
                  
                     – 49,52
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 918,62 
                  
                  
                     0,00
                  
                  
                     – 1 918,62 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 46,88
                  
                  
                     0,00
                  
                  
                     – 46,88
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 930,09 
                  
                  
                     0,00
                  
                  
                     – 1 930,09 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS abandoned land, claim year 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 52,54
                  
                  
                     0,00
                  
                  
                     – 52,54
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 989 874,51 
                  
                  
                     – 3 444,06 
                  
                  
                     – 1 986 430,45 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 48 931,70 
                  
                  
                     – 84,68
                  
                  
                     – 48 847,02 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 951 969,37 
                  
                  
                     – 3 391,41 
                  
                  
                     – 1 948 577,96 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 48 493,36 
                  
                  
                     – 84,25
                  
                  
                     – 48 409,11 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 870 263,85 
                  
                  
                     – 1 277,74 
                  
                  
                     – 1 868 986,11 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 51 603,34 
                  
                  
                     0,00
                  
                  
                     – 51 603,34 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 67 947,65 
                  
                  
                     – 140,14
                  
                  
                     – 67 807,51 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 787,50 
                  
                  
                     – 1 787,50 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 73 120,03 
                  
                  
                     – 160,49
                  
                  
                     – 72 959,54 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 659,94 
                  
                  
                     – 3,64
                  
                  
                     – 1 656,30 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 73 604,54 
                  
                  
                     0,00
                  
                  
                     – 73 604,54 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 056,98 
                  
                  
                     0,00
                  
                  
                     – 2 056,98 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 156 729,91 
                  
                  
                     0,00
                  
                  
                     – 156 729,91 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 814,91 
                  
                  
                     0,00
                  
                  
                     – 2 814,91 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 153 446,20 
                  
                  
                     – 94 398,39 
                  
                  
                     – 59 047,81 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 688,19 
                  
                  
                     – 1 006,12 
                  
                  
                     – 3 682,07 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 146 761,08 
                  
                  
                     – 135,67
                  
                  
                     – 146 625,41 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 213,24 
                  
                  
                     – 3,89
                  
                  
                     – 4 209,35 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 156 778,05 
                  
                  
                     0,00
                  
                  
                     – 156 778,05 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 842,93 
                  
                  
                     – 3 842,93 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 151 915,49 
                  
                  
                     0,00
                  
                  
                     – 151 915,49 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 821,33 
                  
                  
                     – 1,02
                  
                  
                     – 3 820,31 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 153 040,07 
                  
                  
                     0,00
                  
                  
                     – 153 040,07 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 175,06 
                  
                  
                     0,00
                  
                  
                     – 4 175,06 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 114 317,91 
                  
                  
                     – 114 317,91 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 888,33 
                  
                  
                     – 2 888,33 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 111 904,81 
                  
                  
                     0,00
                  
                  
                     – 111 904,81 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 734,50 
                  
                  
                     0,00
                  
                  
                     – 2 734,50 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 112 574,01 
                  
                  
                     0,00
                  
                  
                     – 112 574,01 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     LPIS overlapping area, claim years 2012-2014, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 064,27 
                  
                  
                     0,00
                  
                  
                     – 3 064,27 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012 and 2013, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 271 670,49 
                  
                  
                     0,00
                  
                  
                     – 271 670,49 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     LPIS overlapping area, claim years 2012 and 2013, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 068,69 
                  
                  
                     0,00
                  
                  
                     – 7 068,69 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012 and 2013, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 265 161,50 
                  
                  
                     0,00
                  
                  
                     – 265 161,50 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     LPIS overlapping area, claim years 2012 and 2013, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 6 696,23 
                  
                  
                     0,00
                  
                  
                     – 6 696,23 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 019 368,88 
                  
                  
                     – 1 764,31 
                  
                  
                     – 1 017 604,57 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25 066,63 
                  
                  
                     – 43,37
                  
                  
                     – 25 023,26 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 999 950,88 
                  
                  
                     – 1 737,35 
                  
                  
                     – 998 213,53 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 24 842,08 
                  
                  
                     – 43,15
                  
                  
                     – 24 798,93 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 958 094,96 
                  
                  
                     – 654,56
                  
                  
                     – 957 440,40 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AGEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 26 435,26 
                  
                  
                     0,00
                  
                  
                     – 26 435,26 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 378,38 
                  
                  
                     – 15,22
                  
                  
                     – 7 363,16 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 194,10
                  
                  
                     – 194,10
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 940,06 
                  
                  
                     – 17,44
                  
                  
                     – 7 922,62 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 180,25
                  
                  
                     – 0,38
                  
                  
                     – 179,87
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 992,67 
                  
                  
                     0,00
                  
                  
                     – 7 992,67 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AGREA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 223,37
                  
                  
                     0,00
                  
                  
                     – 223,37
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 174,58 
                  
                  
                     0,00
                  
                  
                     – 8 174,58 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 215,95
                  
                  
                     0,00
                  
                  
                     – 215,95
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 425,65 
                  
                  
                     0,00
                  
                  
                     – 8 425,65 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 207,76
                  
                  
                     0,00
                  
                  
                     – 207,76
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 403,16 
                  
                  
                     0,00
                  
                  
                     – 8 403,16 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, APPAG
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 217,40
                  
                  
                     0,00
                  
                  
                     – 217,40
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 318 606,39 
                  
                  
                     0,00
                  
                  
                     – 318 606,39 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 5 722,21 
                  
                  
                     0,00
                  
                  
                     – 5 722,21 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 311 931,16 
                  
                  
                     – 678,32
                  
                  
                     – 311 252,84 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 9 530,35 
                  
                  
                     – 20,72
                  
                  
                     – 9 509,63 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 298 341,39 
                  
                  
                     – 275,78
                  
                  
                     – 298 065,61 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 564,85 
                  
                  
                     – 7,91
                  
                  
                     – 8 556,94 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 67 892,49 
                  
                  
                     0,00
                  
                  
                     – 67 892,49 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 664,19 
                  
                  
                     – 25,74
                  
                  
                     – 1 638,45 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 65 786,75 
                  
                  
                     0,00
                  
                  
                     – 65 786,75 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 654,81 
                  
                  
                     – 27,62
                  
                  
                     – 1 627,19 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 66 273,76 
                  
                  
                     0,00
                  
                  
                     – 66 273,76 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARPEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 808,00 
                  
                  
                     0,00
                  
                  
                     – 1 808,00 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 892,60 
                  
                  
                     0,00
                  
                  
                     – 13 892,60 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 342,75
                  
                  
                     0,00
                  
                  
                     – 342,75
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 559,76 
                  
                  
                     0,00
                  
                  
                     – 13 559,76 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 324,68
                  
                  
                     0,00
                  
                  
                     – 324,68
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 425,13 
                  
                  
                     0,00
                  
                  
                     – 13 425,13 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, ARTEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 380,71
                  
                  
                     0,00
                  
                  
                     – 380,71
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 27 577,60 
                  
                  
                     0,00
                  
                  
                     – 27 577,60 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 675,22
                  
                  
                     0,00
                  
                  
                     – 675,22
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 27 326,76 
                  
                  
                     0,00
                  
                  
                     – 27 326,76 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 649,34
                  
                  
                     0,00
                  
                  
                     – 649,34
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 27 029,34 
                  
                  
                     0,00
                  
                  
                     – 27 029,34 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, AVEPA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 776,30
                  
                  
                     0,00
                  
                  
                     – 776,30
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 030,44 
                  
                  
                     0,00
                  
                  
                     – 1 030,44 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 26,06
                  
                  
                     0,00
                  
                  
                     – 26,06
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 036,24 
                  
                  
                     0,00
                  
                  
                     – 1 036,24 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25,75
                  
                  
                     0,00
                  
                  
                     – 25,75
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 947,09
                  
                  
                     0,00
                  
                  
                     – 947,09
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Minimum size, claim year 2012-2014, OPPAB
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25,47
                  
                  
                     0,00
                  
                  
                     – 25,47
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012 and 2013, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 23 625,09 
                  
                  
                     – 23 625,09 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2013
                  
                  
                     Minimum size, claim year 2012 and 2013, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 615,77
                  
                  
                     – 615,77
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012 and 2013, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 23 126,42 
                  
                  
                     0,00
                  
                  
                     – 23 126,42 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Minimum size, claim year 2012 and 2013, OPLO
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 582,99
                  
                  
                     0,00
                  
                  
                     – 582,99
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2013
                  
                  
                     Retroactive recoveries, claim year 2012, ARCEA
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 807 207,16 
                  
                  
                     0,00
                  
                  
                     – 807 207,16 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total IT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 62 062 317,48 
                     
                  
                  
                     
                        – 832 859,40 
                     
                  
                  
                     
                        – 61 229 458,08 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        LT
                     
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 406 180,41 
                  
                  
                     0,00
                  
                  
                     – 406 180,41 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 439 963,16 
                  
                  
                     0,00
                  
                  
                     – 439 963,16 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 453 630,71 
                  
                  
                     0,00
                  
                  
                     – 453 630,71 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total LT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 299 774,28 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 1 299 774,28 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        LU
                     
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     CY 2013: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 69 984,30 
                  
                  
                     – 85,03
                  
                  
                     – 69 899,27 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     CY 2014: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 76 422,23 
                  
                  
                     0,00
                  
                  
                     – 76 422,23 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     CY 2015: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 77 038,32 
                  
                  
                     0,00
                  
                  
                     – 77 038,32 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total LU:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 223 444,85 
                     
                  
                  
                     
                        – 85,03
                     
                  
                  
                     
                        – 223 359,82 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        NL
                     
                  
                  
                     Fruit and Vegetables — Operational programmes incl withdrawals
                  
                  
                     2016
                  
                  
                     Weakness in a key control
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 974 343,78 
                  
                  
                     0,00
                  
                  
                     – 1 974 343,78 
                  
               
                      
                  
                  
                     Fruit and Vegetables — Operational programmes incl withdrawals
                  
                  
                     2014
                  
                  
                     Weakness in one key control
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 860 852,99 
                  
                  
                     0,00
                  
                  
                     – 860 852,99 
                  
               
                      
                  
                  
                     Fruit and Vegetables — Operational programmes incl withdrawals
                  
                  
                     2015
                  
                  
                     Weakness in one key control
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 984 619,77 
                  
                  
                     0,00
                  
                  
                     – 1 984 619,77 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total NL:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 4 819 816,54 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 4 819 816,54 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PL
                     
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Checks on the correctness of the calculation of the aid including application of administrative penalties
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 238 400,92 
                  
                  
                     0,00
                  
                  
                     – 238 400,92 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Checks on the correctness of the calculation of the aid including application of administrative penalties
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 238 256,80 
                  
                  
                     0,00
                  
                  
                     – 238 256,80 
                  
               
                      
                  
                  
                     Fruit and Vegetables — Pre-recognised Producer Groups
                  
                  
                     2014
                  
                  
                     Deficiencies in the national control system as regards its key and ancillary controls
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 48 319 598,14 
                  
                  
                     – 1 791,35 
                  
                  
                     – 48 317 806,79 
                  
               
                      
                  
                  
                     Fruit and Vegetables — Pre-recognised Producer Groups
                  
                  
                     2015
                  
                  
                     Deficiencies in the national control system as regards its key and ancillary controls
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 26 638 201,22 
                  
                  
                     0,00
                  
                  
                     – 26 638 201,22 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2008
                  
                  
                     Reimbursement to the Fund part of the recovered debts
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     16,95
                  
                  
                     0,00
                  
                  
                     16,95
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2010
                  
                  
                     Reimbursement to the Fund part of the recovered debts
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     10 806,72 
                  
                  
                     0,00
                  
                  
                     10 806,72 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PL:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 75 423 633,41 
                     
                  
                  
                     
                        – 1 791,35 
                     
                  
                  
                     
                        – 75 421 842,06 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PT
                     
                  
                  
                     Wine — Restructuring
                  
                  
                     2010
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 485,18
                  
                  
                     0,00
                  
                  
                     – 485,18
                  
               
                      
                  
                  
                     Wine — Restructuring
                  
                  
                     2011
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 3 064,87 
                  
                  
                     – 153,24
                  
                  
                     – 2 911,63 
                  
               
                      
                  
                  
                     Wine — Restructuring
                  
                  
                     2012
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 170 324,30 
                  
                  
                     – 930,25
                  
                  
                     – 169 394,05 
                  
               
                      
                  
                  
                     Wine — Restructuring
                  
                  
                     2013
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 015 606,43 
                  
                  
                     0,00
                  
                  
                     – 1 015 606,43 
                  
               
                      
                  
                  
                     Wine — Restructuring
                  
                  
                     2014
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 753 322,89 
                  
                  
                     0,00
                  
                  
                     – 753 322,89 
                  
               
                      
                  
                  
                     Wine — Restructuring
                  
                  
                     2015
                  
                  
                     Shortcomings in ex-ante OTSC
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 125 604,54 
                  
                  
                     0,00
                  
                  
                     – 125 604,54 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 2 068 408,21 
                     
                  
                  
                     
                        – 1 083,49 
                     
                  
                  
                     
                        – 2 067 324,72 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        RO
                     
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2014
                  
                  
                     Weaknesses in the OTSC
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 11 835 286,14 
                  
                  
                     0,00
                  
                  
                     – 11 835 286,14 
                  
               
                      
                  
                  
                     Decoupled Direct Aids
                  
                  
                     2015
                  
                  
                     Weaknesses in the OTSC
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 174,48 
                  
                  
                     0,00
                  
                  
                     – 3 174,48 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 11 838 460,62 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 11 838 460,62 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        SK
                     
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2014
                  
                  
                     Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeure
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 508 621,21 
                  
                  
                     – 1 017,24 
                  
                  
                     – 507 603,97 
                  
               
                      
                  
                  
                     Other Direct Aid — Article 68-72 of Reg.73/2009
                  
                  
                     2015
                  
                  
                     Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeure
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 833 552,05 
                  
                  
                     0,00
                  
                  
                     – 833 552,05 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total SK:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 342 173,26 
                     
                  
                  
                     
                        – 1 017,24 
                     
                  
                  
                     
                        – 1 341 156,02 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     – 288 671 916,05 
                  
                  
                     – 867 560,48 
                  
                  
                     – 287 804 355,57 
                  
               
            Budget Item: 6711
            
         
         
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BE
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Known errors EAFRD IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 248 145,47 
                  
                  
                     0,00
                  
                  
                     – 248 145,47 
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Known errors EAFRD non-IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 97 101,16 
                  
                  
                     0,00
                  
                  
                     – 97 101,16 
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     MLE EAFRD IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 801 534,18 
                  
                  
                     0,00
                  
                  
                     – 801 534,18 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     MLE EAFRD non IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 11 819,23 
                  
                  
                     0,00
                  
                  
                     – 11 819,23 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 158 600,04 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 1 158 600,04 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        BG
                     
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 622 950,13 
                  
                  
                     – 13 953,35 
                  
                  
                     – 1 608 996,78 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 4 257 763,81 
                  
                  
                     – 33 684,68 
                  
                  
                     – 4 224 079,13 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficiency in key control ‘Sufficient quality of on-the-spot checks’ and deficiency in key control ‘Adequate verification of payment claims’
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 5 216 784,13 
                  
                  
                     – 225 270,66 
                  
                  
                     – 4 991 513,47 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 9 463,52 
                  
                  
                     0,00
                  
                  
                     – 9 463,52 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 7 640,32 
                  
                  
                     0,00
                  
                  
                     – 7 640,32 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 20 290,80 
                  
                  
                     0,00
                  
                  
                     – 20 290,80 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 14 082,10 
                  
                  
                     0,00
                  
                  
                     – 14 082,10 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 10 814,82 
                  
                  
                     0,00
                  
                  
                     – 10 814,82 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to direct purchases
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 2 123,56 
                  
                  
                     0,00
                  
                  
                     – 2 123,56 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 339,27 
                  
                  
                     0,00
                  
                  
                     – 1 339,27 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 61 239,27 
                  
                  
                     0,00
                  
                  
                     – 61 239,27 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficinency in key control ‘Approproate evaluation of reasonableness of costs’ — expenditure related to evaluation committee
                  
                  
                     FLAT RATE
                  
                  
                     15,00 %
                  
                  
                     EUR
                  
                  
                     – 501 851,89 
                  
                  
                     0,00
                  
                  
                     – 501 851,89 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 127 056,53 
                  
                  
                     0,00
                  
                  
                     – 127 056,53 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficinency in key control ‘Verification of eligibility of investment’. Correction of ineligible aid.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 309 809,43 
                  
                  
                     0,00
                  
                  
                     – 309 809,43 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total BG:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 12 163 209,58 
                     
                  
                  
                     
                        – 272 908,69 
                     
                  
                  
                     
                        – 11 890 300,89 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        CZ
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Financial errors in the EAFRD Non-IACS population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 771 065,76 
                  
                  
                     0,00
                  
                  
                     – 771 065,76 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total CZ:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 771 065,76 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 771 065,76 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        DE
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Financial errors in the EAFRD Non-IACS population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 56 245,50 
                  
                  
                     0,00
                  
                  
                     – 56 245,50 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total DE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 56 245,50 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 56 245,50 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        ES
                     
                  
                  
                     Rural Development EAFRD Investment — public beneficiaries
                  
                  
                     2014
                  
                  
                     Financing of ineligible VAT
                  
                  
                     FLAT RATE
                  
                  
                     100,00 %
                  
                  
                     EUR
                  
                  
                     – 1 021 311,75 
                  
                  
                     0,00
                  
                  
                     – 1 021 311,75 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — public beneficiaries
                  
                  
                     2014
                  
                  
                     Lack of justification of winning tender selection
                  
                  
                     FLAT RATE
                  
                  
                     25,00 %
                  
                  
                     EUR
                  
                  
                     – 7 297,53 
                  
                  
                     0,00
                  
                  
                     – 7 297,53 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total ES:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 028 609,28 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 1 028 609,28 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FI
                     
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 325 599,65 
                  
                  
                     0,00
                  
                  
                     – 325 599,65 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 155 351,64 
                  
                  
                     0,00
                  
                  
                     – 155 351,64 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     weakness in animal welfare checks CY 2014 RD
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 283 404,93 
                  
                  
                     0,00
                  
                  
                     – 283 404,93 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     weakness in animal welfare checks CY 2014 RD
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 101 146,89 
                  
                  
                     0,00
                  
                  
                     – 101 146,89 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FI:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 865 503,11 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 865 503,11 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        FR
                     
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Known error detected during substantive testing — test n°SIGC_09
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 109,74
                  
                  
                     0,00
                  
                  
                     – 109,74
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Known error — test EAFRD IACS 76
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4,28
                  
                  
                     0,00
                  
                  
                     – 4,28
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Known error — test EAFRD NIACS_127
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 174,19 
                  
                  
                     0,00
                  
                  
                     – 3 174,19 
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Most Likely Error calculated for the RDR 3 (2014-2020 program), for FY2015, EAFRD IACS.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 43 665,75 
                  
                  
                     0,00
                  
                  
                     – 43 665,75 
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Most Likely Error — FEADER SIGC — 2014-2020
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 13 127 243,30 
                  
                  
                     0,00
                  
                  
                     – 13 127 243,30 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total FR:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 13 174 197,26 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 13 174 197,26 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        GB
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Financial errors EAFRD population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 144 040,03 
                  
                  
                     0,00
                  
                  
                     – 144 040,03 
                  
               
                      
                  
                  
                     Clearance of Accounts — Financial Clearance
                  
                  
                     2015
                  
                  
                     Financial errors EAFRD population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 796,44 
                  
                  
                     0,00
                  
                  
                     – 4 796,44 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Measure 212 — Not respect of the livestock density
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 311,97
                  
                  
                     0,00
                  
                  
                     – 311,97
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 212 — Not respect of the livestock density
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 16 634,06 
                  
                  
                     0,00
                  
                  
                     – 16 634,06 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 214 — Lack of Documentation concerning the on-the-spot checks (Follow up of RD2/2011/017/UK)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 2 372,97 
                  
                  
                     – 2 372,97 
                  
                  
                     0,00
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 110 769,34 
                  
                  
                     – 2 493,67 
                  
                  
                     – 108 275,67 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2015
                  
                  
                     Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 344 025,95 
                  
                  
                     0,00
                  
                  
                     – 344 025,95 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 562 686,14 
                  
                  
                     0,00
                  
                  
                     – 562 686,14 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2015
                  
                  
                     Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 271 381,75 
                  
                  
                     0,00
                  
                  
                     – 271 381,75 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2013
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 39 988,91 
                  
                  
                     0,00
                  
                  
                     – 39 988,91 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2014
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 565 888,19 
                  
                  
                     0,00
                  
                  
                     – 565 888,19 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 027,58 
                  
                  
                     0,00
                  
                  
                     – 1 027,58 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 25 274,32 
                  
                  
                     0,00
                  
                  
                     – 25 274,32 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) forestry measures
                  
                  
                     2015
                  
                  
                     Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2015)
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 56 264,65 
                  
                  
                     0,00
                  
                  
                     – 56 264,65 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Measure 221 — Lack of check of eligibility conditions for the prior use of land
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 3 385,42 
                  
                  
                     – 0,38
                  
                  
                     – 3 385,04 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 221 — Lack of check of eligibility conditions for the prior use of land
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 81 064,20 
                  
                  
                     – 223,91
                  
                  
                     – 80 840,29 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2013
                  
                  
                     Measure 221 — No in-situ visits regarding planting the trees (Title II requirement)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 8 949,14 
                  
                  
                     0,00
                  
                  
                     – 8 949,14 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 2 (2007-2013, area related measures)
                  
                  
                     2014
                  
                  
                     Measure 221 — No in-situ visits regarding planting the trees (Title II requirement)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 211 518,40 
                  
                  
                     0,00
                  
                  
                     – 211 518,40 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total GB:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 2 450 379,46 
                     
                  
                  
                     
                        – 5 090,93 
                     
                  
                  
                     
                        – 2 445 288,53 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        IE
                     
                  
                  
                     Rural Development EAFRD Axis 4 LEADER (2007-2013)
                  
                  
                     2014
                  
                  
                     weaknesses in key and ancillary controls
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 4 342,61 
                  
                  
                     0,00
                  
                  
                     – 4 342,61 
                  
               
                      
                  
                  
                     Rural Development EAFRD Leader
                  
                  
                     2015
                  
                  
                     weaknesses in key and ancillary controls
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 23 101,13 
                  
                  
                     0,00
                  
                  
                     – 23 101,13 
                  
               
                      
                  
                  
                     Rural Development EAFRD Leader
                  
                  
                     2016
                  
                  
                     weaknesses in key and ancillary controls
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 98 336,23 
                  
                  
                     0,00
                  
                  
                     – 98 336,23 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total IE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 125 779,97 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 125 779,97 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        IT
                     
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 11 166,67 
                  
                  
                     – 10 455,61 
                  
                  
                     – 711,06
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 32 387,90 
                  
                  
                     – 605,55
                  
                  
                     – 31 782,35 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Campania Region: absence of the ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 12 665,03 
                  
                  
                     – 274,75
                  
                  
                     – 12 390,28 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2011
                  
                  
                     Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 54 949,44 
                  
                  
                     0,00
                  
                  
                     – 54 949,44 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 52 201,97 
                  
                  
                     0,00
                  
                  
                     – 52 201,97 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 373,74 
                  
                  
                     0,00
                  
                  
                     – 1 373,74 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2016
                  
                  
                     Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 373,74 
                  
                  
                     0,00
                  
                  
                     – 1 373,74 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2012
                  
                  
                     Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2 305,14 
                  
                  
                     0,00
                  
                  
                     – 2 305,14 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 3 959,82 
                  
                  
                     0,00
                  
                  
                     – 3 959,82 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 513,87 
                  
                  
                     0,00
                  
                  
                     – 1 513,87 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 382,10
                  
                  
                     0,00
                  
                  
                     – 382,10
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2016
                  
                  
                     Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 255,01
                  
                  
                     0,00
                  
                  
                     – 255,01
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 29 480,21 
                  
                  
                     0,00
                  
                  
                     – 29 480,21 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 24 874,24 
                  
                  
                     0,00
                  
                  
                     – 24 874,24 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 30 810,51 
                  
                  
                     0,00
                  
                  
                     – 30 810,51 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2012
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 21 989,78 
                  
                  
                     0,00
                  
                  
                     – 21 989,78 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2012
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 33 052,52 
                  
                  
                     0,00
                  
                  
                     – 33 052,52 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 14 961,86 
                  
                  
                     0,00
                  
                  
                     – 14 961,86 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 29 996,97 
                  
                  
                     0,00
                  
                  
                     – 29 996,97 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 11 218,44 
                  
                  
                     0,00
                  
                  
                     – 11 218,44 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 27 630,58 
                  
                  
                     0,00
                  
                  
                     – 27 630,58 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 3 049,69 
                  
                  
                     0,00
                  
                  
                     – 3 049,69 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 13 853,16 
                  
                  
                     0,00
                  
                  
                     – 13 853,16 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support
                  
                  
                     2014
                  
                  
                     FY2014 — young farmers: non-respect of 18-month rule
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 027,12 
                  
                  
                     0,00
                  
                  
                     – 1 027,12 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     FY2015 — young farmers: non-respect of 18-month rule
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 331 985,98 
                  
                  
                     0,00
                  
                  
                     – 331 985,98 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2016
                  
                  
                     FY2016 — young farmers: non-respect of 18-month rule
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 126 856,36 
                  
                  
                     0,00
                  
                  
                     – 126 856,36 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2017
                  
                  
                     FY2017 — young farmers: non-respect of 18-month rule
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 9 087,54 
                  
                  
                     0,00
                  
                  
                     – 9 087,54 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 5 824,38 
                  
                  
                     – 2 995,30 
                  
                  
                     – 2 829,08 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 17 149,42 
                  
                  
                     – 4 505,32 
                  
                  
                     – 12 644,10 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Sicily: absence of ancillary control ‘adequate audit trail for administrative checks’ (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 10 570,48 
                  
                  
                     – 6 469,36 
                  
                  
                     – 4 101,12 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 25 043,61 
                  
                  
                     – 3 091,72 
                  
                  
                     – 21 951,89 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 35 827,50 
                  
                  
                     – 3 447,07 
                  
                  
                     – 32 380,43 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 38 552,45 
                  
                  
                     0,00
                  
                  
                     – 38 552,45 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2016
                  
                  
                     Sicily: deficiency in key control ‘evaluation of the reasonableness of costs’ (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 41 499,54 
                  
                  
                     0,00
                  
                  
                     – 41 499,54 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2012
                  
                  
                     Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 4 250,18 
                  
                  
                     0,00
                  
                  
                     – 4 250,18 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 19 540,68 
                  
                  
                     0,00
                  
                  
                     – 19 540,68 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 11 263,30 
                  
                  
                     0,00
                  
                  
                     – 11 263,30 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2015
                  
                  
                     Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 16 173,40 
                  
                  
                     0,00
                  
                  
                     – 16 173,40 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Investment — public beneficiaries
                  
                  
                     2016
                  
                  
                     Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 8 607,11 
                  
                  
                     0,00
                  
                  
                     – 8 607,11 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2013
                  
                  
                     Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 61 834,52 
                  
                  
                     0,00
                  
                  
                     – 61 834,52 
                  
               
                      
                  
                  
                     Rural Development EAFRD Technical Assistance (2007-2013)
                  
                  
                     2014
                  
                  
                     Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 68 941,41 
                  
                  
                     0,00
                  
                  
                     – 68 941,41 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total IT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 249 487,37 
                     
                  
                  
                     
                        – 31 844,68 
                     
                  
                  
                     
                        – 1 217 642,69 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        LT
                     
                  
                  
                     Cross Compliance
                  
                  
                     2012
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 2 462,79 
                  
                  
                     0,00
                  
                  
                     – 2 462,79 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 72 101,54 
                  
                  
                     0,00
                  
                  
                     – 72 101,54 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2013
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 837,95
                  
                  
                     0,00
                  
                  
                     – 837,95
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 92 752,91 
                  
                  
                     0,00
                  
                  
                     – 92 752,91 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 1 734,13 
                  
                  
                     0,00
                  
                  
                     – 1 734,13 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014
                  
                  
                     FLAT RATE
                  
                  
                     2,00 %
                  
                  
                     EUR
                  
                  
                     – 90 987,07 
                  
                  
                     0,00
                  
                  
                     – 90 987,07 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 756 486,46 
                  
                  
                     – 37 393,69 
                  
                  
                     – 1 719 092,77 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 040 377,83 
                  
                  
                     – 4 922,34 
                  
                  
                     – 1 035 455,49 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 517 262,55 
                  
                  
                     – 77 625,07 
                  
                  
                     – 1 439 637,48 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 1 313 648,60 
                  
                  
                     – 15 089,25 
                  
                  
                     – 1 298 559,35 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 402 455,04 
                  
                  
                     0,00
                  
                  
                     – 1 402 455,04 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC
                  
                  
                     FLAT RATE
                  
                  
                     10,00 %
                  
                  
                     EUR
                  
                  
                     – 167 616,81 
                  
                  
                     – 15 404,74 
                  
                  
                     – 152 212,07 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     verification of eligibility of applicant
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 797 096,99 
                  
                  
                     0,00
                  
                  
                     – 797 096,99 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     verification of eligibility of applicant
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 703 393,84 
                  
                  
                     0,00
                  
                  
                     – 1 703 393,84 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2015
                  
                  
                     verification of eligibility of applicant
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 154 047,36 
                  
                  
                     0,00
                  
                  
                     – 154 047,36 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — public beneficiaries
                  
                  
                     2014
                  
                  
                     verification of eligibility of investment
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 43 755,49 
                  
                  
                     0,00
                  
                  
                     – 43 755,49 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total LT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 10 157 017,36 
                     
                  
                  
                     
                        – 150 435,09 
                     
                  
                  
                     
                        – 10 006 582,27 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        LU
                     
                  
                  
                     Cross Compliance
                  
                  
                     2014
                  
                  
                     CY 2013: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 338,14 
                  
                  
                     0,00
                  
                  
                     – 7 338,14 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2015
                  
                  
                     CY 2014: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 1 225,38 
                  
                  
                     0,00
                  
                  
                     – 1 225,38 
                  
               
                      
                  
                  
                     Cross Compliance
                  
                  
                     2016
                  
                  
                     CY 2015: Weaknasses in SMR 11 and sanctioning level.
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 2,82
                  
                  
                     0,00
                  
                  
                     – 2,82
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total LU:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 8 566,34 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 8 566,34 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        LV
                     
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2012
                  
                  
                     Insufficient implementation of sanctions + SME check
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 213 592,44 
                  
                  
                     0,00
                  
                  
                     – 213 592,44 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     Insufficient implementation of sanctions + SME check
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 114 193,83 
                  
                  
                     0,00
                  
                  
                     – 114 193,83 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     SME check insufficient — headcount
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 296 320,75 
                  
                  
                     0,00
                  
                  
                     – 296 320,75 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total LV:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 624 107,02 
                     
                  
                  
                     
                        0,00
                     
                  
                  
                     
                        – 624 107,02 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PL
                     
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2012
                  
                  
                     
                                 1.
                              
                              
                                 Non-deduction of unclaimed statutory pension (Finding 1.)
                              
                           
                  
                     ESTIMATED BY PERCENTAGE
                  
                  
                     14,51 %
                  
                  
                     EUR
                  
                  
                     – 3 327 453,25 
                  
                  
                     – 1 011 804,53 
                  
                  
                     – 2 315 648,72 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     
                                 1.
                              
                              
                                 Non-deduction of unclaimed statutory pension (Finding 1.)
                              
                           
                  
                     ESTIMATED BY PERCENTAGE
                  
                  
                     14,51 %
                  
                  
                     EUR
                  
                  
                     – 10 133 272,65 
                  
                  
                     – 3 001 697,73 
                  
                  
                     – 7 131 574,92 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     
                                 1.
                              
                              
                                 Non-deduction of unclaimed statutory pension (Finding 1.)
                              
                           
                  
                     ESTIMATED BY PERCENTAGE
                  
                  
                     17,07 %
                  
                  
                     EUR
                  
                  
                     – 35 693 490,85 
                  
                  
                     – 8 987 525,67 
                  
                  
                     – 26 705 965,18 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support
                  
                  
                     2014
                  
                  
                     
                                 1.
                              
                              
                                 Non-deduction of unclaimed statutory pension (Finding 1.)
                              
                           
                  
                     ESTIMATED BY PERCENTAGE
                  
                  
                     17,07 %
                  
                  
                     EUR
                  
                  
                     – 11 900 888,18 
                  
                  
                     0,00
                  
                  
                     – 11 900 888,18 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2012
                  
                  
                     
                                 2.
                              
                              
                                 Non-verification of voting rights on the second level (Finding 3)
                              
                           
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 130 548,63 
                  
                  
                     0,00
                  
                  
                     – 130 548,63 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     
                                 2.
                              
                              
                                 Non-verification of voting rights on the second level (Finding 3)
                              
                           
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 217 145,33 
                  
                  
                     – 7 306,66 
                  
                  
                     – 1 209 838,67 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support
                  
                  
                     2014
                  
                  
                     
                                 2.
                              
                              
                                 Non-verification of voting rights on the second level (Finding 3)
                              
                           
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 170 840,37 
                  
                  
                     0,00
                  
                  
                     – 1 170 840,37 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support
                  
                  
                     2015
                  
                  
                     
                                 2.
                              
                              
                                 Non-verification of voting rights on the second level (Finding 3)
                              
                           
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 1 585 921,87 
                  
                  
                     0,00
                  
                  
                     – 1 585 921,87 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
                  
                  
                     2013
                  
                  
                     
                                 3.
                              
                              
                                 Creation of artificial conditions (Finding 2)
                              
                           
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 146 133,24 
                  
                  
                     0,00
                  
                  
                     – 146 133,24 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     Financial errors in the EAFRD Non-IACS population
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 107 758,42 
                  
                  
                     0,00
                  
                  
                     – 107 758,42 
                  
               
                      
                  
                  
                     Rural Development EAFRD (2014-2020) Measures with flat-rate support
                  
                  
                     2016
                  
                  
                     Non-verification of voting rights in the second level
                  
                  
                     FLAT RATE
                  
                  
                     5,00 %
                  
                  
                     EUR
                  
                  
                     – 446 416,62 
                  
                  
                     0,00
                  
                  
                     – 446 416,62 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PL:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 65 859 869,41 
                     
                  
                  
                     
                        – 13 008 334,59 
                     
                  
                  
                     
                        – 52 851 534,82 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        PT
                     
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2015
                  
                  
                     Non eligible beneficiaries — semi large enterprises — Registered as irregularities
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 45 116,66 
                  
                  
                     0,00
                  
                  
                     – 45 116,66 
                  
               
                      
                  
                  
                     Rural Development EAFRD Investment — private beneficiaries
                  
                  
                     2014
                  
                  
                     Non eligible beneficiaries — semi large enterprises — Registered as irregularities
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 114 524,57 
                  
                  
                     – 471,23
                  
                  
                     – 114 053,34 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2013
                  
                  
                     Non eligible beneficiaries — Semi Large Enterprises — Registered as irregularities
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 672 906,57 
                  
                  
                     – 13 458,13 
                  
                  
                     – 659 448,44 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2011
                  
                  
                     Non eligible beneficiary — Semi Large Enterprise — Registered as irregularities
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 199 422,47 
                  
                  
                     – 3 988,45 
                  
                  
                     – 195 434,02 
                  
               
                      
                  
                  
                     Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
                  
                  
                     2012
                  
                  
                     Non eligible beneficiary — Semi Large Enterprises — Registered as irregularities
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 372 136,66 
                  
                  
                     – 5 464,68 
                  
                  
                     – 366 671,98 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total PT:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 1 404 106,93 
                     
                  
                  
                     
                        – 23 382,49 
                     
                  
                  
                     
                        – 1 380 724,44 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        RO
                     
                  
                  
                     Certification
                  
                  
                     2013
                  
                  
                     EAFRD IACS: MLE
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 7 649 254,28 
                  
                  
                     0,00
                  
                  
                     – 7 649 254,28 
                  
               
                      
                  
                  
                     Certification
                  
                  
                     2013
                  
                  
                     EAFRD non-IACS: Most Likely Error
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 17 157 152,02 
                  
                  
                     – 2 791 049,08 
                  
                  
                     – 14 366 102,94 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total RO:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 24 806 406,30 
                     
                  
                  
                     
                        – 2 791 049,08 
                     
                  
                  
                     
                        – 22 015 357,22 
                     
                  
               
                     Member State
                  
                  
                     Measure
                  
                  
                     FY
                  
                  
                     Reason
                  
                  
                     Type
                  
                  
                     Correction %
                  
                  
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        SE
                     
                  
                  
                     Certification
                  
                  
                     2015
                  
                  
                     EAFRD FY2015 Financial errors in EAFRD non-IACS
                  
                  
                     ONE OFF
                  
                  
                      
                  
                  
                     EUR
                  
                  
                     – 103 755,53 
                  
                  
                     – 31 929,31 
                  
                  
                     – 71 826,22 
                  
               
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                     
                        Total SE:
                     
                  
                  
                     
                        EUR
                     
                  
                  
                     
                        – 103 755,53 
                     
                  
                  
                     
                        – 31 929,31 
                     
                  
                  
                     
                        – 71 826,22 
                     
                  
               
            
         
                     Currency
                  
                  
                     Amount
                  
                  
                     Deductions
                  
                  
                     Financial Impact
                  
               
                     
                        EUR
                     
                  
                  
                     – 136 006 906,22 
                  
                  
                     – 16 314 974,86 
                  
                  
                     – 119 691 931,36