CELEX: 32012D0500
Language: en
Date: 2012-09-06 00:00:00
Title: 2012/500/EU: Commission Implementing Decision of 6 September 2012 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2012) 6113)

8.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 244/11
            
         COMMISSION IMPLEMENTING DECISION
   of 6 September 2012
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2012) 6113)
   (Only the English, French, German, Greek, Hungarian, Italian, Latvian, Portuguese, Romanian, Spanish and Swedish texts are authentic)
   (2012/500/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 June 2012 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Portuguese Republic, Romania, the Kingdom of Sweden, and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 6 September 2012.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
         BUDGET ITEM: 6701
         
      
      
                  Member State
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  AT
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect use of concept of force majeure
                  
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 684,78
               
               
                  0,00
               
               
                  –5 684,78
               
            
                  AT
               
               
                  Entitlements
               
               
                  2006
               
               
                  incorrect procedure for the allocation of national reserve (consolidation of the alpine area)
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –37 410,57
               
               
                  0,00
               
               
                  –37 410,57
               
            
                  AT
               
               
                  Entitlements
               
               
                  2006
               
               
                  non-inclusion of the forage area in the calculation of the reference area/amounts
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 321,97
               
               
                  0,00
               
               
                  – 212 321,97
               
            
                  AT
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect use of concept of force majeure
                  
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 684,78
               
               
                  0,00
               
               
                  –5 684,78
               
            
                  AT
               
               
                  Entitlements
               
               
                  2007
               
               
                  incorrect procedure for the allocation of national reserve (consolidation of the alpine area)
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –60 335,10
               
               
                  0,00
               
               
                  –60 335,10
               
            
                  AT
               
               
                  Entitlements
               
               
                  2007
               
               
                  non-inclusion of the forage area in the calculation of the reference area/amounts
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 321,97
               
               
                  0,00
               
               
                  – 212 321,97
               
            
                  AT
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect use of concept of force majeure
                  
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 684,78
               
               
                  0,00
               
               
                  –5 684,78
               
            
                  AT
               
               
                  Entitlements
               
               
                  2008
               
               
                  incorrect procedure for the allocation of national reserve (consolidation of the alpine area)
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 116 578,92
               
               
                  0,00
               
               
                  – 116 578,92
               
            
                  AT
               
               
                  Entitlements
               
               
                  2008
               
               
                  non-inclusion of the forage area in the calculation of the reference area/amounts
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 321,97
               
               
                  0,00
               
               
                  – 212 321,97
               
            
                  AT
               
               
                  Entitlements
               
               
                  2009
               
               
                  incorrect use of concept of force majeure
                  
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 684,78
               
               
                  0,00
               
               
                  –5 684,78
               
            
                  AT
               
               
                  Entitlements
               
               
                  2009
               
               
                  non-inclusion of the forage area in the calculation of the reference area/amounts
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 321,97
               
               
                  0,00
               
               
                  – 212 321,97
               
            
                  AT
               
               
                  Entitlements
               
               
                  2010
               
               
                  incorrect use of concept of force majeure
                  
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –5 684,78
               
               
                  0,00
               
               
                  –5 684,78
               
            
                  AT
               
               
                  Entitlements
               
               
                  2010
               
               
                  non-inclusion of the forage area in the calculation of the reference area/amounts
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 212 321,97
               
               
                  0,00
               
               
                  – 212 321,97
               
            
                  AT
               
               
                  Clearance of accounts - Financial clearance
               
               
                  2010
               
               
                  Most likely error in the EAGF non-IACS population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 143 780,79
               
               
                  0,00
               
               
                  – 143 780,79
               
            
                  TOTAL AT
               
               
                  EUR
               
               
                  –1 448 139,13
               
               
                  0,00
               
               
                  –1 448 139,13
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2007
               
               
                  error in the EAGF debtors' ledger
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 203 881,84
               
               
                  0,00
               
               
                  – 203 881,84
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  financial error not pursued for recovery in EAGF population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –10 000,00
               
               
                  0,00
               
               
                  –10 000,00
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  – 213 881,84
               
               
                  0,00
               
               
                  – 213 881,84
               
            
                  FR
               
               
                  Promotional measures
               
               
                  2006
               
               
                  ineligible expenditure
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –23 204,39
               
               
                  0,00
               
               
                  –23 204,39
               
            
                  FR
               
               
                  Promotional measures
               
               
                  2006
               
               
                  unclaimed due interest
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 336,26
               
               
                  0,00
               
               
                  – 336,26
               
            
                  FR
               
               
                  Promotional measures
               
               
                  2007
               
               
                  unclaimed due interest
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 638,72
               
               
                  0,00
               
               
                  – 638,72
               
            
                  FR
               
               
                  Promotional measures
               
               
                  2008
               
               
                  unclaimed due interest
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –38,48
               
               
                  0,00
               
               
                  –38,48
               
            
                  TOTAL FR
               
               
                  EUR
               
               
                  –24 217,85
               
               
                  0,00
               
               
                  –24 217,85
               
            
                  GB
               
               
                  Additional amounts of aid
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 277 231,60
               
               
                  0,00
               
               
                  – 277 231,60
               
            
                  GB
               
               
                  Direct decoupled aid (single payment scheme - SPS)
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –16 040 610,36
               
               
                  –2 369 021,46
               
               
                  –13 671 588,90
               
            
                  GB
               
               
                  Additional amounts of aid
               
               
                  2009
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 270 398,26
               
               
                  0,00
               
               
                  – 270 398,26
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –15 844 193,29
               
               
                  0,00
               
               
                  –15 844 193,29
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Absence of control of new farmers in Northern Ireland
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 899 181,43
               
               
                  – 449 590,71
               
               
                  – 449 590,72
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Insufficient checks on beneficiaries under the investor's category of National Reserve (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –1 036 829,72
               
               
                  – 518 414,86
               
               
                  – 518 414,86
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Incorrect reduction for National Reserve (Scotland, Wales, Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 608 899,15
               
               
                  0,00
               
               
                  – 608 899,15
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Overrun of the regional ceiling (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 286 592,57
               
               
                  0,00
               
               
                  – 286 592,57
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2010
               
               
                  Absence of control of new farmers in Northern Ireland
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 897 366,72
               
               
                  0,00
               
               
                  – 897 366,72
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2010
               
               
                  Insufficient checks on beneficiaries under the investor's category of National Reserve (Northern Ireland)
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –1 034 737,22
               
               
                  0,00
               
               
                  –1 034 737,22
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2010
               
               
                  Incorrect reduction for National Reserve (Scotland, Wales, Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 605 688,94
               
               
                  0,00
               
               
                  – 605 688,94
               
            
                  GB
               
               
                  Decoupled direct aids
               
               
                  2010
               
               
                  Overrun of the regional ceiling (Northern Ireland)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 288 693,14
               
               
                  0,00
               
               
                  – 288 693,14
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  –38 090 422,40
               
               
                  –3 337 027,03
               
               
                  –34 753 395,37
               
            
                  GR
               
               
                  Other direct aid - Dairy premium
               
               
                  2007
               
               
                  non-eligible expenditures over the ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –16 045,14
               
               
                  0,00
               
               
                  –16 045,14
               
            
                  TOTAL GR
               
               
                  EUR
               
               
                  –16 045,14
               
               
                  0,00
               
               
                  –16 045,14
               
            
                  HU
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of financial ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 515 332,82
               
               
                  0,00
               
               
                  –1 515 332,82
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  –1 515 332,82
               
               
                  0,00
               
               
                  –1 515 332,82
               
            
                  IE
               
               
                  Rural Development EAGGF (2000-2006) - Area-related measures
               
               
                  2006
               
               
                  weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 578 942,61
               
               
                  0,00
               
               
                  – 578 942,61
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  – 578 942,61
               
               
                  0,00
               
               
                  – 578 942,61
               
            
                  IT
               
               
                  Entitlements
               
               
                  2006
               
               
                  deficiencies in calculation of entitlements when a farmer meets several eligibility conditions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –88 820,07
               
               
                  0,00
               
               
                  –88 820,07
               
            
                  IT
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in calculation of entitlements when a farmer meets several eligibility conditions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 159 449,07
               
               
                  0,00
               
               
                  – 159 449,07
               
            
                  IT
               
               
                  Entitlements
               
               
                  2007
               
               
                  deficiencies in integration of the olive oil sector into SPS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 838 343,84
               
               
                  –93 770,42
               
               
                  –6 744 573,42
               
            
                  IT
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in calculation of entitlements when a farmer meets several eligibility conditions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 147 113,50
               
               
                  0,00
               
               
                  – 147 113,50
               
            
                  IT
               
               
                  Entitlements
               
               
                  2008
               
               
                  deficiencies in integration of the olive oil sector into SPS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 838 343,84
               
               
                  0,00
               
               
                  –6 838 343,84
               
            
                  IT
               
               
                  Entitlements
               
               
                  2009
               
               
                  deficiencies in calculation of entitlements when a farmer meets several eligibility conditions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 153 614,54
               
               
                  0,00
               
               
                  – 153 614,54
               
            
                  IT
               
               
                  Entitlements
               
               
                  2009
               
               
                  deficiencies in integration of the olive oil sector into SPS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 838 343,84
               
               
                  0,00
               
               
                  –6 838 343,84
               
            
                  IT
               
               
                  Entitlements
               
               
                  2010
               
               
                  deficiencies in calculation of entitlements when a farmer meets several eligibility conditions
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 118 496,31
               
               
                  0,00
               
               
                  – 118 496,31
               
            
                  IT
               
               
                  Entitlements
               
               
                  2010
               
               
                  deficiencies in integration of the olive oil sector into SPS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –6 838 343,84
               
               
                  0,00
               
               
                  –6 838 343,84
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2007
               
               
                  exceeding of co-financing
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –32 760,90
               
               
                  0,00
               
               
                  –32 760,90
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2007
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 997 431,56
               
               
                  0,00
               
               
                  – 997 431,56
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2007
               
               
                  Weaknesses in the controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 372 253,49
               
               
                  0,00
               
               
                  – 372 253,49
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2008
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 029 057,38
               
               
                  0,00
               
               
                  –1 029 057,38
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2008
               
               
                  Weaknesses in the controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 398 223,18
               
               
                  0,00
               
               
                  – 398 223,18
               
            
                  TOTAL IT
               
               
                  EUR
               
               
                  –30 850 595,36
               
               
                  –93 770,42
               
               
                  –30 756 824,94
               
            
                  LU
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of financial ceiling
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 827,40
               
               
                  –1 827,40
               
               
                  0,00
               
            
                  TOTAL LU
               
               
                  EUR
               
               
                  –1 827,40
               
               
                  –1 827,40
               
               
                  0,00
               
            
                  LV
               
               
                  Export refunds - Non-Annex I
               
               
                  2008
               
               
                  Insufficient on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 559,00
               
               
                  0,00
               
               
                  – 559,00
               
            
                  LV
               
               
                  Export refunds - other
               
               
                  2009
               
               
                  Insufficient on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –7 936,24
               
               
                  0,00
               
               
                  –7 936,24
               
            
                  LV
               
               
                  Export refunds - Non-Annex I
               
               
                  2009
               
               
                  Insufficient on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 558,10
               
               
                  0,00
               
               
                  – 558,10
               
            
                  LV
               
               
                  Export refunds - Non-Annex I
               
               
                  2010
               
               
                  Insufficient on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 487,37
               
               
                  0,00
               
               
                  – 487,37
               
            
                  LV
               
               
                  Export refunds - other
               
               
                  2010
               
               
                  Insufficient on-the-spot controls
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –7 394,30
               
               
                  0,00
               
               
                  –7 394,30
               
            
                  TOTAL LV
               
               
                  EUR
               
               
                  –16 935,01
               
               
                  0,00
               
               
                  –16 935,01
               
            
                  PT
               
               
                  Other direct aid - Seeds
               
               
                  2008
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –25 677,30
               
               
                  0,00
               
               
                  –25 677,30
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2008
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –1 072 654,86
               
               
                  0,00
               
               
                  –1 072 654,86
               
            
                  PT
               
               
                  Other direct aid - Energy crops
               
               
                  2008
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –29 543,73
               
               
                  0,00
               
               
                  –29 543,73
               
            
                  PT
               
               
                  Other direct aid - Seeds
               
               
                  2008
               
               
                  Recoveries, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  786,19
               
               
                  0,00
               
               
                  786,19
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2008
               
               
                  Recoveries, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  779,08
               
               
                  0,00
               
               
                  779,08
               
            
                  PT
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  Recoveries, claim year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  611 643,02
               
               
                  0,00
               
               
                  611 643,02
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2008
               
               
                  Recoveries, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  8 074,29
               
               
                  0,00
               
               
                  8 074,29
               
            
                  PT
               
               
                  Additional amounts of aid
               
               
                  2008
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  EXTRAPOLATED
               
               
                  EUR
               
               
                  – 510 332,30
               
               
                  0,00
               
               
                  – 510 332,30
               
            
                  PT
               
               
                  Decoupled direct aids
               
               
                  2008
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  EXTRAPOLATED
               
               
                  EUR
               
               
                  –25 803 577,29
               
               
                  0,00
               
               
                  –25 803 577,29
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2008
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 447 248,69
               
               
                  –4 307,15
               
               
                  – 442 941,54
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2009
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –1 085 832,14
               
               
                  0,00
               
               
                  –1 085 832,14
               
            
                  PT
               
               
                  Other direct aid - Energy crops
               
               
                  2009
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –7 341,95
               
               
                  0,00
               
               
                  –7 341,95
               
            
                  PT
               
               
                  Other direct aid - Seeds
               
               
                  2009
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –25 699,74
               
               
                  0,00
               
               
                  –25 699,74
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2009
               
               
                  Recoveries, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  435,37
               
               
                  0,00
               
               
                  435,37
               
            
                  PT
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Recoveries, claim year 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  53 310,21
               
               
                  0,00
               
               
                  53 310,21
               
            
                  PT
               
               
                  Additional amounts of aid
               
               
                  2009
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  EXTRAPOLATED
               
               
                  EUR
               
               
                  – 502 652,12
               
               
                  0,00
               
               
                  – 502 652,12
               
            
                  PT
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  EXTRAPOLATED
               
               
                  EUR
               
               
                  –27 250 274,35
               
               
                  0,00
               
               
                  –27 250 274,35
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2009
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 394 467,54
               
               
                  –13 571,88
               
               
                  – 380 895,66
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2010
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –5 024,03
               
               
                  0,00
               
               
                  –5 024,03
               
            
                  PT
               
               
                  Other direct aid - Energy crops
               
               
                  2010
               
               
                  Late on-the-spot controls, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –26,08
               
               
                  0,00
               
               
                  –26,08
               
            
                  PT
               
               
                  Decoupled direct aids
               
               
                  2010
               
               
                  Weaknesses of LPIS-GIS., advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  EXTRAPOLATED
               
               
                  EUR
               
               
                  – 494 010,13
               
               
                  0,00
               
               
                  – 494 010,13
               
            
                  PT
               
               
                  Other direct aids
               
               
                  2010
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –13 473,36
               
               
                  0,00
               
               
                  –13 473,36
               
            
                  PT
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 709 124,14
               
               
                  – 709 124,14
               
               
                  0,00
               
            
                  PT
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  Exceeding of ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –79 990,99
               
               
                  –79 990,99
               
               
                  0,00
               
            
                  PT
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 433 826,30
               
               
                  –2 433 826,30
               
               
                  0,00
               
            
                  TOTAL PT
               
               
                  EUR
               
               
                  –60 215 748,88
               
               
                  –3 240 820,46
               
               
                  –56 974 928,42
               
            
                  RO
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –38 848,18
               
               
                  –38 848,18
               
               
                  0,00
               
            
                  RO
               
               
                  Financial audit - Late payments and payment deadlines
               
               
                  2010
               
               
                  Late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –3 800 866,94
               
               
                  –3 800 866,94
               
               
                  0,00
               
            
                  TOTAL RO
               
               
                  EUR
               
               
                  –3 839 715,12
               
               
                  –3 839 715,12
               
               
                  0,00
               
            
                  SE
               
               
                  Decoupled direct aids
               
               
                  2009
               
               
                  deficiencies in the LPIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –18 476 302,00
               
               
                  0,00
               
               
                  –18 476 302,00
               
            
                  SE
               
               
                  Entitlements
               
               
                  2007
               
               
                  overallocation of payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 502 189,38
               
               
                  0,00
               
               
                  – 502 189,38
               
            
                  SE
               
               
                  Entitlements
               
               
                  2008
               
               
                  overallocation of payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 499 653,07
               
               
                  0,00
               
               
                  – 499 653,07
               
            
                  SE
               
               
                  Entitlements
               
               
                  2009
               
               
                  overallocation of payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 492 044,14
               
               
                  0,00
               
               
                  – 492 044,14
               
            
                  SE
               
               
                  Entitlements
               
               
                  2010
               
               
                  overallocation of payment entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 461 608,42
               
               
                  0,00
               
               
                  – 461 608,42
               
            
                  TOTAL SE
               
               
                  EUR
               
               
                  –20 431 797,01
               
               
                  0,00
               
               
                  –20 431 797,01
               
            
                  
                     6701 TOTAL
               
               
                  EUR
               
               
                  – 157 243 600,57
               
               
                  –10 513 160,43
               
               
                  – 146 730 440,14
               
            
         
      
         BUDGET ITEM: 6711
         
      
      
                  Member State
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  most likely error in EAFRD population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 637 471,59
               
               
                  0,00
               
               
                  –2 637 471,59
               
            
                  DE
               
               
                  Clearance of accounts
               
               
                  2008
               
               
                  most likely error
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –27 289,43
               
               
                  0,00
               
               
                  –27 289,43
               
            
                  TOTAL DE
               
               
                  EUR
               
               
                  –2 664 761,02
               
               
                  0,00
               
               
                  –2 664 761,02
               
            
                  ES
               
               
                  Clearance of accounts - Financial clearance
               
               
                  2009
               
               
                  known errors in EAFRD population
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –2 525,92
               
               
                  0,00
               
               
                  –2 525,92
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  No proper timing of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –1 315 120,98
               
               
                  0,00
               
               
                  –1 315 120,98
               
            
                  ES
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  No proper timing of on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 928 883,54
               
               
                  0,00
               
               
                  – 928 883,54
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  –2 246 530,44
               
               
                  0,00
               
               
                  –2 246 530,44
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 270 059,53
               
               
                  0,00
               
               
                  –1 270 059,53
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 819 580,58
               
               
                  0,00
               
               
                  – 819 580,58
               
            
                  TOTAL GB
               
               
                  EUR
               
               
                  –2 089 640,11
               
               
                  0,00
               
               
                  –2 089 640,11
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  shortcoming in the sanction system
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 195 280,00
               
               
                  0,00
               
               
                  – 195 280,00
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2011
               
               
                  shortcoming in the sanction system
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 233,00
               
               
                  0,00
               
               
                  – 233,00
               
            
                  TOTAL HU
               
               
                  EUR
               
               
                  – 195 513,00
               
               
                  0,00
               
               
                  – 195 513,00
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  lack of agri-environment risk criteria in the sample selection
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  – 190 530,74
               
               
                  0,00
               
               
                  – 190 530,74
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  lack of verification of the livestock density on the spot
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –2 575 930,50
               
               
                  0,00
               
               
                  –2 575 930,50
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2007
               
               
                  weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –4 351 202,96
               
               
                  0,00
               
               
                  –4 351 202,96
               
            
                  IE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –2 692 186,36
               
               
                  0,00
               
               
                  –2 692 186,36
               
            
                  TOTAL IE
               
               
                  EUR
               
               
                  –9 809 850,56
               
               
                  0,00
               
               
                  –9 809 850,56
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –19 949 160,90
               
               
                  – 418 258,60
               
               
                  –19 530 902,30
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –8 660 928,23
               
               
                  –44 777,57
               
               
                  –8 616 150,66
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –3 779 219,72
               
               
                  366,90
               
               
                  –3 779 586,62
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –2 462 123,42
               
               
                  0,00
               
               
                  –2 462 123,42
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2008
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 720 462,60
               
               
                  0,00
               
               
                  –1 720 462,60
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –61 399,94
               
               
                  0,00
               
               
                  –61 399,94
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 386 375,75
               
               
                  0,00
               
               
                  – 386 375,75
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  3 013,18
               
               
                  0,00
               
               
                  3 013,18
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2010
               
               
                  delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  655,84
               
               
                  0,00
               
               
                  655,84
               
            
                  TOTAL PT
               
               
                  EUR
               
               
                  –37 016 001,54
               
               
                  – 462 669,27
               
               
                  –36 553 332,27
               
            
                  SE
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area-related measures)
               
               
                  2009
               
               
                  deficiencies in the LPIS
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 880 082,00
               
               
                  0,00
               
               
                  –1 880 082,00
               
            
                  TOTAL SE
               
               
                  EUR
               
               
                  –1 880 082,00
               
               
                  0,00
               
               
                  –1 880 082,00
               
            
                  
                     6711 TOTAL
               
               
                  EUR
               
               
                  –55 902 378,67
               
               
                  – 462 669,27
               
               
                  –55 439 709,40
               
            
         
      
         BUDGET ITEM: 05 07 01 07
      
      
                  Member State
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –46 185,99
               
               
                  0,00
               
               
                  –46 185,99
               
            
                  ES
               
               
                  Financial audit - Overshooting
               
               
                  2010
               
               
                  exceeding of financial ceilings
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –46 802,98
               
               
                  0,00
               
               
                  –46 802,98
               
            
                  ES
               
               
                  Promotional measures
               
               
                  2007
               
               
                  deficiencies in financial control of TV and radio spots
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  –13 367,51
               
               
                  0,00
               
               
                  –13 367,51
               
            
                  ES
               
               
                  Promotional measures
               
               
                  2007
               
               
                  unauthorised changes in contracts, late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 737 847,81
               
               
                  0,00
               
               
                  – 737 847,81
               
            
                  ES
               
               
                  Promotional measures
               
               
                  2008
               
               
                  deficiencies in financial control of TV and radio spots
               
               
                  FLAT RATE
               
               
                  10,00
               
               
                  EUR
               
               
                  – 111 339,48
               
               
                  0,00
               
               
                  – 111 339,48
               
            
                  ES
               
               
                  Promotional measures
               
               
                  2008
               
               
                  unauthorised changes in contracts, late payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  –1 371 627,80
               
               
                  0,00
               
               
                  –1 371 627,80
               
            
                  ES
               
               
                  Olive oil - Production aid
               
               
                  2000
               
               
                  reimbursement following judgement in case C-24/11P
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  47 311 467,25
               
               
                  0,00
               
               
                  47 311 467,25
               
            
                  ES
               
               
                  Olive oil - Production aid
               
               
                  2001
               
               
                  reimbursement following judgement in case C-24/11P
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  15 347 930,92
               
               
                  0,00
               
               
                  15 347 930,92
               
            
                  ES
               
               
                  Olive oil - Production aid
               
               
                  2002
               
               
                  reimbursement following judgement in case C-24/11P
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  47 950 314,63
               
               
                  0,00
               
               
                  47 950 314,63
               
            
                  ES
               
               
                  Olive oil - Production aid
               
               
                  2003
               
               
                  reimbursement following judgement in case C-24/11P
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  145 555,36
               
               
                  0,00
               
               
                  145 555,36
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Minimum control rate for bovine identification not reached, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –25 202,90
               
               
                  0,00
               
               
                  –25 202,90
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  No control of Statutory Management Requirements 1 to 6, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –78 236,73
               
               
                  –0,07
               
               
                  –78 236,66
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  No effective control of Statutory Management Requirements 1 and 2, claim year 2005
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –21 209,02
               
               
                  0,00
               
               
                  –21 209,02
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  No effective control of Statutory Management Requirements 6 and 8a, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –4 541,73
               
               
                  0,00
               
               
                  –4 541,73
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  No effective control of Statutory Management Requirements 6, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  –47 962,21
               
               
                  0,00
               
               
                  –47 962,21
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  No control of Statutory Management Requirements 1 to 6, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 193,68
               
               
                  0,00
               
               
                  – 193,68
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  No effective control of Statutory Management Requirements 1 and 2, claim year 2005
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –22,91
               
               
                  0,00
               
               
                  –22,91
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2008
               
               
                  No control of Statutory Management Requirements 1 to 6, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 374,13
               
               
                  0,00
               
               
                  – 374,13
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2008
               
               
                  No effective control of Statutory Management Requirements 1 and 2, claim year 2005
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –18,85
               
               
                  0,00
               
               
                  –18,85
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2009
               
               
                  No control of Statutory Management Requirements 1 to 6, claim year 2005
               
               
                  FLAT RATE
               
               
                  5,00
               
               
                  EUR
               
               
                  – 284,15
               
               
                  0,00
               
               
                  – 284,15
               
            
                  ES
               
               
                  Cross-compliance
               
               
                  2009
               
               
                  No effective control of Statutory Management Requirements 1 and 2, claim year 2005
               
               
                  FLAT RATE
               
               
                  2,00
               
               
                  EUR
               
               
                  –26,52
               
               
                  0,00
               
               
                  –26,52
               
            
                  TOTAL ES
               
               
                  EUR
               
               
                  108 250 023,76
               
               
                  –0,07
               
               
                  108 250 023,83
               
            
                  05 07 01 07 TOTAL
               
               
                  EUR
               
               
                  108 250 023,76
               
               
                  –0,07
               
               
                  108 250 023,83