CELEX: 32008D0960
Language: en
Date: 2008-12-08 00:00:00
Title: 2008/960/EC: Commission Decision of 8 December 2008 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and under the European Agricultural Guarantee Fund (EAGF) (notified under document number C(2008) 7820)

19.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 340/99
            
         
      COMMISSION DECISION
   
   of 8 December 2008
   excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and under the European Agricultural Guarantee Fund (EAGF)
   (notified under document number C(2008) 7820)
   (only the Danish, Dutch, English, Estonian, Finnish, French, Greek, Italian, Latvian, Portuguese, Slovenian, Spanish and Swedish texts are authentic)
   (2008/960/EC)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   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 report issued on the outcome has 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 Community 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 and the European Agricultural Guarantee Fund, hereinafter referred to as EAGF.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section and the EAGF 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 Community 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 11 September 2008 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 or under the EAGF shall be excluded from Community financing because it does not comply with Community rules.
   Article 2
   This Decision is addressed to the Kingdom of Denmark, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Kingdom of the Netherlands, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 8 December 2008.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            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 6 7 0 1
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  CY
               
               
                  Financial audit — late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 307 476,09
               
               
                  0,00
               
               
                  – 307 476,09
               
            
                  CY
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –15 492,01
               
               
                  0,00
               
               
                  –15 492,01
               
            
                  TOTAL CY
               
               
                  – 322 968,10
               
               
                  0,00
               
               
                  – 322 968,10
               
            
                  DK
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 152,13
               
               
                  –5 152,13
               
               
                  0,00
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2003
               
               
                  Weaknesses in on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  DKK
               
               
                  – 259 091,35
               
               
                  0,00
               
               
                  – 259 091,35
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2003
               
               
                  Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  –36 000,00
               
               
                  0,00
               
               
                  –36 000,00
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2003
               
               
                  Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  –5 470,00
               
               
                  0,00
               
               
                  –5 470,00
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2004
               
               
                  Weaknesses in on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  DKK
               
               
                  – 260 526,93
               
               
                  0,00
               
               
                  – 260 526,93
               
            
                  DK
               
               
                  Meat Premiums — ewes and goats
               
               
                  2004
               
               
                  Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions
               
               
                  one-off
               
               
                   
               
               
                  DKK
               
               
                  –7 953,00
               
               
                  0,00
               
               
                  –7 953,00
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Weaknesses in on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  DKK
               
               
                  – 251 525,26
               
               
                  0,00
               
               
                  – 251 525,27
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Ineligible payments to farmers with less than 10 premium rights
               
               
                  ponctuelle
               
               
                   
               
               
                  DKK
               
               
                  –6 876,00
               
               
                  0,00
               
               
                  –6 876,00
               
            
                  DK
               
               
                  Meat premiums — ewes and goats
               
               
                  2006
               
               
                  Weaknesses in on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  DKK
               
               
                  –1 113,18
               
               
                  0,00
               
               
                  –1 113,18
               
            
                  TOTAL DK (EUR)
               
               
                  –5 152,13
               
               
                  –5 152,13
               
               
                  0,00
               
            
                  TOTAL DK (DKK)
               
               
                  – 828 555,71
               
               
                  0,00
               
               
                  – 828 555,73
               
            
                  EE
               
               
                  Direct payments
               
               
                  2005
               
               
                  Absence of control of GAEC issues
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –53 048,53
               
               
                  0,00
               
               
                  –53 048,53
               
            
                  EE
               
               
                  Direct payments
               
               
                  2005
               
               
                  Late parcel identification and control of eligibility; application of undue tolerance
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –8 354,58
               
               
                  0,00
               
               
                  –8 354,58
               
            
                  TOTAL EE
               
               
                  –61 403,11
               
               
                  0,00
               
               
                  –61 403,11
               
            
                  ES
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 841 217,50
               
               
                  –2 841 217,50
               
               
                  0,00
               
            
                  ES
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –12 065,99
               
               
                  0,00
               
               
                  –12 065,99
               
            
                  ES
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  2 414 475,70
               
               
                  2 414 475,70
               
               
                  0,00
               
            
                  ES
               
               
                  Fruit and vegetables — peaches and pears processing
               
               
                  2006
               
               
                  Weaknesses in reporting of the quantities
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 344 930,75
               
               
                  0,00
               
               
                  – 344 930,75
               
            
                  ES
               
               
                  Public storage of sugar
               
               
                  2006
               
               
                  Erroneus declaration in e-Faudit system
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 393 000,00
               
               
                  0,00
               
               
                  – 393 000,00
               
            
                  ES
               
               
                  RD guarantee accompanying measures (non-area related)
               
               
                  2005
               
               
                  Weaknesses in key and ancillary controls
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –3 595,00
               
               
                  0,00
               
               
                  –3 595,00
               
            
                  ES
               
               
                  RD guarantee accompanying measures (non-area related)
               
               
                  2006
               
               
                  Weaknesses in key and ancillary controls
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 207 884,00
               
               
                  0,00
               
               
                  – 207 884,00
               
            
                  ES
               
               
                  RD guarantee accompanying measures (non-area related)
               
               
                  2006
               
               
                  Weaknesses in key and ancillary controls
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  – 288 357,00
               
               
                  0,00
               
               
                  – 288 357,00
               
            
                  ES
               
               
                  RD guarantee accompanying measures (area related)
               
               
                  2004
               
               
                  Cross-checks with IACS not formalised, weaknesses in supervision of administrative controls
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –14 615,00
               
               
                  0,00
               
               
                  –14 615,00
               
            
                  ES
               
               
                  RD guarantee accompanying measures (area related)
               
               
                  2005
               
               
                  Cross-checks with IACS not formalised, weaknesses in supervision of administrative controls
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –30 439,00
               
               
                  0,00
               
               
                  –30 439,00
               
            
                  TOTAL ES
               
               
                  –1 721 628,54
               
               
                  – 426 741,80
               
               
                  –1 294 886,74
               
            
                  FI
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –42 506,38
               
               
                  –42 506,38
               
               
                  0,00
               
            
                  FI
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 726 188,56
               
               
                  –1 726 188,56
               
               
                  0,00
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2004
               
               
                  Ineligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 339,95
               
               
                  0,00
               
               
                  – 339,95
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2004
               
               
                  Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –27 247,15
               
               
                  0,00
               
               
                  –27 247,15
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Ineligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –32,84
               
               
                  0,00
               
               
                  –32,84
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –28 736,83
               
               
                  0,00
               
               
                  –28 736,83
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2006
               
               
                  Ineligible payments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 531,54
               
               
                  0,00
               
               
                  – 531,54
               
            
                  FI
               
               
                  Meat premiums — ewes and goats
               
               
                  2006
               
               
                  Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –28 844,64
               
               
                  0,00
               
               
                  –28 844,64
               
            
                  TOTAL FI
               
               
                  –1 854 427,90
               
               
                  –1 768 694,94
               
               
                  –85 732,96
               
            
                  FR
               
               
                  Wine — restructuring
               
               
                  2001
               
               
                  Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  1 865 093,29
               
               
                  0,00
               
               
                  1 865 093,29
               
            
                  FR
               
               
                  Wine — restructuring
               
               
                  2002
               
               
                  Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  7 090 032,97
               
               
                  0,00
               
               
                  7 090 032,97
               
            
                  FR
               
               
                  Wine — restructuring
               
               
                  2003
               
               
                  Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  4 563 995,79
               
               
                  0,00
               
               
                  4 563 995,79
               
            
                  FR
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –68 057,71
               
               
                  –68 057,71
               
               
                  0,00
               
            
                  FR
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  6 570 774,75
               
               
                  6 570 774,75
               
               
                  0,00
               
            
                  FR
               
               
                  Fruit and vegetables — nuts (other measures)
               
               
                  2005
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 103 178,78
               
               
                  0,00
               
               
                  – 103 178,78
               
            
                  FR
               
               
                  Fruit and vegetables — nuts (other measures)
               
               
                  2006
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –20 217,77
               
               
                  0,00
               
               
                  –20 217,77
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2002
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –59 992,28
               
               
                  0,00
               
               
                  –59 992,28
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2003
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 679 369,40
               
               
                  0,00
               
               
                  – 679 369,40
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 027 984,81
               
               
                  0,00
               
               
                  –1 027 984,81
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 304 495,63
               
               
                  0,00
               
               
                  –1 304 495,63
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  ponctuelle
               
               
                   
               
               
                  EUR
               
               
                  –19 291 685,69
               
               
                  0,00
               
               
                  –19 291 685,69
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 572 466,41
               
               
                  0,00
               
               
                  –1 572 466,41
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –44 313,03
               
               
                  0,00
               
               
                  –44 313,03
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  ponctuelle
               
               
                   
               
               
                  EUR
               
               
                  –16 287 142,74
               
               
                  0,00
               
               
                  –16 287 142,74
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –1 195 302,78
               
               
                  0,00
               
               
                  –1 195 302,78
               
            
                  FR
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –35 982,74
               
               
                  0,00
               
               
                  –35 982,74
               
            
                  FR
               
               
                  Fruit and vegetables — Producer groups
               
               
                  2005
               
               
                  Certain recognition criteria not fullfilled
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 110 942,38
               
               
                  0,00
               
               
                  – 110 942,38
               
            
                  FR
               
               
                  Fruit and vegetables — Producer groups
               
               
                  2006
               
               
                  Certain recognition criteria not fullfilled
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –78 515,09
               
               
                  0,00
               
               
                  –78 515,09
               
            
                  FR
               
               
                  Fruit and vegetables — withdrawals
               
               
                  2005
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 514 054,00
               
               
                  0,00
               
               
                  – 514 054,00
               
            
                  FR
               
               
                  Fruit and vegetables — withdrawals
               
               
                  2006
               
               
                  Ineligible expenditure, non-application of sanction
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 271 574,01
               
               
                  0,00
               
               
                  – 271 574,01
               
            
                  FR
               
               
                  IT Audit — general controls audit
               
               
                  2004
               
               
                  Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid.
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –10 785,10
               
               
                  0,00
               
               
                  –10 785,10
               
            
                  FR
               
               
                  IT Audit — general controls audit
               
               
                  2005
               
               
                  Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid.
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –24 879,30
               
               
                  0,00
               
               
                  –24 879,30
               
            
                  FR
               
               
                  IT Audit — general controls audit
               
               
                  2006
               
               
                  Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid.
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –26 907,72
               
               
                  0,00
               
               
                  –26 907,72
               
            
                  FR
               
               
                  Meat premiums — ewes and goats
               
               
                  2003
               
               
                  Weaknesses in the application of sanctions
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –6 341 113,15
               
               
                  0,00
               
               
                  –6 341 113,15
               
            
                  FR
               
               
                  Meat premiums — ewes and goats
               
               
                  2004
               
               
                  Weaknesses in the application of sanctions
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 749 598,96
               
               
                  0,00
               
               
                  – 749 598,96
               
            
                  FR
               
               
                  Meat premiums — ewes and goats
               
               
                  2005
               
               
                  Weaknesses in the application of sanctions
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –3 500 199,46
               
               
                  0,00
               
               
                  –3 500 199,46
               
            
                  FR
               
               
                  Meat premiums — ewes and goats
               
               
                  2006
               
               
                  Weaknesses in the application of sanctions
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  –3 409 359,12
               
               
                  0,00
               
               
                  –3 409 359,13
               
            
                  TOTAL FR
               
               
                  –36 638 221,26
               
               
                  6 502 717,04
               
               
                  –43 140 938,32
               
            
                  GB
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –84 719 103,39
               
               
                  –84 719 103,39
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 631,78
               
               
                  –3 631,78
               
               
                  0,00
               
            
                  GB
               
               
                  Cross compliance
               
               
                  2006
               
               
                  Deficiencies in applying the sanctions for non-compliances with SMR 2
               
               
                  one-off
               
               
                  0,06
               
               
                  GBP
               
               
                  – 258 049,93
               
               
                  0,00
               
               
                  – 258 049,93
               
            
                  GB
               
               
                  Cross compliance
               
               
                  2006
               
               
                  Minimum rate of OTSC was not achieved
               
               
                  one-off
               
               
                  0,30
               
               
                  GBP
               
               
                  –4 618 521,99
               
               
                  0,00
               
               
                  –4 618 521,99
               
            
                  GB
               
               
                  Fruit and vegetables — operational funds
               
               
                  2003
               
               
                  Weaknesses in key controls
               
               
                  one-off
               
               
                  5,00
               
               
                  GBP
               
               
                  –58 457,00
               
               
                  0,00
               
               
                  –58 457,00
               
            
                  GB
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Weaknesses in key controls
               
               
                  one-off
               
               
                  5,00
               
               
                  GBP
               
               
                  – 633 224,00
               
               
                  0,00
               
               
                  – 633 224,00
               
            
                  GB
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Weaknesses in key controls
               
               
                  one-off
               
               
                  5,00
               
               
                  GBP
               
               
                  – 847 207,00
               
               
                  0,00
               
               
                  – 847 207,00
               
            
                  GB
               
               
                  Fruit and vegetables — operational funds
               
               
                  2006
               
               
                  Weaknesses in key controls
               
               
                  one-off
               
               
                  5,00
               
               
                  GBP
               
               
                  – 462 110,00
               
               
                  0,00
               
               
                  – 462 110,00
               
            
                  GB
               
               
                  Fruit and vegetables — producer groups
               
               
                  2003
               
               
                  Weaknesses in the control system concerning the recognition of recently created producers' organisations
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  – 558 146,00
               
               
                  0,00
               
               
                  – 558 146,00
               
            
                  GB
               
               
                  Fruit and vegetables — producer groups
               
               
                  2004
               
               
                  Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means)
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –6 228 894,00
               
               
                  0,00
               
               
                  –6 228 894,00
               
            
                  GB
               
               
                  Fruit and vegetables — producer groups
               
               
                  2005
               
               
                  Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means)
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –8 637 752,00
               
               
                  0,00
               
               
                  –8 637 752,00
               
            
                  GB
               
               
                  Fruit and vegetables — producer groups
               
               
                  2006
               
               
                  Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means)
               
               
                  one-off
               
               
                   
               
               
                  GBP
               
               
                  –4 777 965,00
               
               
                  0,00
               
               
                  –4 777 965,00
               
            
                  GB
               
               
                  Exceptional measure
               
               
                  2003
               
               
                  Payments for ineligible animals made as a result of control weaknesses
               
               
                  one-off
               
               
                  2,00
               
               
                  GBP
               
               
                  – 200 749,00
               
               
                  0,00
               
               
                  – 200 749,00
               
            
                  GB
               
               
                  Exceptional measure
               
               
                  2004
               
               
                  Payments for ineligible animals made as a result of control weaknesses
               
               
                  one-off
               
               
                  2,00
               
               
                  GBP
               
               
                  – 473 831,00
               
               
                  0,00
               
               
                  – 473 831,00
               
            
                  GB
               
               
                  Exceptional measure
               
               
                  2005
               
               
                  Payments for ineligible animals made as a result of control weaknesses
               
               
                  one-off
               
               
                  2,00
               
               
                  GBP
               
               
                  – 262 024,00
               
               
                  0,00
               
               
                  – 262 024,00
               
            
                  TOTAL GB (EUR)
               
               
                  –84 722 735,17
               
               
                  –84 722 735,17
               
               
                  0,00
               
            
                  TOTAL GB (GBP)
               
               
                  –28 016 930,92
               
               
                  0,00
               
               
                  –28 016 930,92
               
            
                  GR
               
               
                  Cotton
               
               
                  2002
               
               
                  Exceeding eligible level of production
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –27 731 557,37
               
               
                  0,00
               
               
                  –27 731 557,37
               
            
                  GR
               
               
                  Cotton
               
               
                  2003
               
               
                  Exceeding eligible level of production
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 870 264,97
               
               
                  0,00
               
               
                  –4 870 264,97
               
            
                  GR
               
               
                  Cotton
               
               
                  2003
               
               
                  Insufficient controls of environmental conditions
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –32 655 464,17
               
               
                  0,00
               
               
                  –32 655 464,17
               
            
                  GR
               
               
                  Cotton
               
               
                  2004
               
               
                  Exceeding eligible level of production
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 143 945,63
               
               
                  0,00
               
               
                  –2 143 945,63
               
            
                  GR
               
               
                  Financial audit — late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 521 536,62
               
               
                  –4 678 975,85
               
               
                  157 439,23
               
            
                  GR
               
               
                  Financial audit — overshooting
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –6 326 450,77
               
               
                  – 151 597,30
               
               
                  –6 174 853,47
               
            
                  GR
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 233 613,43
               
               
                  –7 621,91
               
               
                  – 225 991,52
               
            
                  GR
               
               
                  Fruit and vegetables — citrus processing
               
               
                  2005
               
               
                  Payments by cheque. Weaknesses in administrative and accounting controls.
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –2 289 213,00
               
               
                  0,00
               
               
                  –2 289 213,00
               
            
                  GR
               
               
                  Fruit and vegetables — citrus processing
               
               
                  2006
               
               
                  Payments by cheque. Weaknesses in administrative and accounting controls.
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 385 748,00
               
               
                  0,00
               
               
                  – 385 748,00
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2003
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –9 445 037,70
               
               
                  0,00
               
               
                  –9 445 037,71
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2004
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –3 639 136,55
               
               
                  0,00
               
               
                  –3 639 136,55
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2004
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –1 872 425,62
               
               
                  0,00
               
               
                  –1 872 425,62
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –85 029,84
               
               
                  0,00
               
               
                  –85 029,85
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  460 487,38
               
               
                  0,00
               
               
                  460 487,38
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2006
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  162 160,27
               
               
                  0,00
               
               
                  162 160,27
               
            
                  GR
               
               
                  Meat premiums — bovines
               
               
                  2006
               
               
                  Weaknesses in the I&R database and the on-the-spot checks
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  77 552,14
               
               
                  0,00
               
               
                  77 552,14
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2003
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  15,00
               
               
                  EUR
               
               
                  – 289 062,31
               
               
                  0,00
               
               
                  – 289 062,31
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2004
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  15,00
               
               
                  EUR
               
               
                  –81 190 095,29
               
               
                  0,00
               
               
                  –81 190 095,29
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2005
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 235 809,09
               
               
                  0,00
               
               
                  – 235 809,09
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2005
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  15,00
               
               
                  EUR
               
               
                  –1 265 993,69
               
               
                  0,00
               
               
                  –1 265 993,69
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2006
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –34 325,00
               
               
                  0,00
               
               
                  –34 325,00
               
            
                  GR
               
               
                  Olive oil — production aid
               
               
                  2006
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  15,00
               
               
                  EUR
               
               
                  – 626 085,40
               
               
                  0,00
               
               
                  – 626 085,40
               
            
                  TOTAL GR
               
               
                  – 179 140 594,66
               
               
                  –4 838 195,06
               
               
                  – 174 302 399,62
               
            
                  IE
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –93 944,01
               
               
                  –93 944,01
               
               
                  0,00
               
            
                  IE
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 136 003,53
               
               
                  0,00
               
               
                  – 136 003,53
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2004
               
               
                  Ineligible expenditure
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 479 118,94
               
               
                  0,00
               
               
                  –1 479 118,94
               
            
                  IE
               
               
                  Fruit and vegetables — operational funds
               
               
                  2005
               
               
                  Ineligible expenditure
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 731 899,67
               
               
                  0,00
               
               
                  – 731 899,67
               
            
                  TOTAL IE
               
               
                  –2 440 966,15
               
               
                  –93 944,01
               
               
                  –2 347 022,14
               
            
                  IT
               
               
                  Financial audit — late payments
               
               
                  2005
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –12 020 178,75
               
               
                  –12 411 322,67
               
               
                  391 143,82
               
            
                  IT
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –44 999 501,14
               
               
                  –50 877 193,90
               
               
                  5 877 692,76
               
            
                  IT
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  431 931,77
               
               
                  431 931,77
               
               
                  0,00
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2003
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  –69 502 963,67
               
               
                  0,00
               
               
                  –69 502 963,67
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2004
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –33 962 143,60
               
               
                  0,00
               
               
                  –33 962 143,60
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2004
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 388 003,29
               
               
                  0,00
               
               
                  – 388 003,29
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2005
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  – 390 610,81
               
               
                  0,00
               
               
                  – 390 610,81
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2005
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields, weaknesses of SIG register
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 736 915,95
               
               
                  0,00
               
               
                  – 736 915,95
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2006
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  – 269 650,53
               
               
                  0,00
               
               
                  – 269 650,53
               
            
                  IT
               
               
                  Olive oil — production aid
               
               
                  2006
               
               
                  Recurrent deficiencies in controls of plantations, mills and yields, weaknesses of SIG register
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 285 788,56
               
               
                  0,00
               
               
                  – 285 788,56
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2004
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 267 629,30
               
               
                  0,00
               
               
                  – 267 629,30
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2004
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 438 250,40
               
               
                  0,00
               
               
                  – 438 250,40
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2005
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 550 739,86
               
               
                  0,00
               
               
                  – 550 739,86
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2005
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 899 332,00
               
               
                  0,00
               
               
                  – 899 332,00
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2006
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 822 921,46
               
               
                  0,00
               
               
                  – 822 921,46
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2006
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 343 791,60
               
               
                  0,00
               
               
                  –1 343 791,60
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2007
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                  10,00
               
               
                  EUR
               
               
                  – 135 044,28
               
               
                  0,00
               
               
                  – 135 044,28
               
            
                  IT
               
               
                  Promotional measures
               
               
                  2007
               
               
                  Late payments and weaknesses in key controls
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 220 520,88
               
               
                  0,00
               
               
                  – 220 520,88
               
            
                  IT
               
               
                  RD guarantee acompanying measures (area related)
               
               
                  2004
               
               
                  Weaknesses in control reports
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 303 451,00
               
               
                  0,00
               
               
                  – 303 451,00
               
            
                  IT
               
               
                  RD guarantee acompanying measures (area related)
               
               
                  2004
               
               
                  Weaknesses in control reports
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 188 845,00
               
               
                  0,00
               
               
                  – 188 845,00
               
            
                  IT
               
               
                  RD guarantee acompanying measures (area related)
               
               
                  2005
               
               
                  Weaknesses in control reports
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 319 213,00
               
               
                  0,00
               
               
                  – 319 213,00
               
            
                  IT
               
               
                  RD guarantee acompanying measures (area related)
               
               
                  2005
               
               
                  Weaknesses in control reports
               
               
                  one-off
               
               
                  2,00
               
               
                  EUR
               
               
                  – 146 966,00
               
               
                  0,00
               
               
                  – 146 966,00
               
            
                  TOTAL IT
               
               
                  – 167 760 529,32
               
               
                  –62 856 584,80
               
               
                  – 104 903 944,62
               
            
                  LV
               
               
                   
               
               
                  2007
               
               
                  Inaccurate calculation of sanctions
               
               
                  ponctuelle
               
               
                   
               
               
                  LVL
               
               
                  –7 877,26
               
               
                  0,00
               
               
                  –7 877,26
               
            
                  TOTAL LV
               
               
                  –7 877,26
               
               
                  0,00
               
               
                  –7 877,26
               
            
                  NL
               
               
                  Financial audit — late payments
               
               
                  2006
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 137 870,39
               
               
                  – 137 870,39
               
               
                  0,00
               
            
                  NL
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –74 874,44
               
               
                  –74 874,44
               
               
                  0,00
               
            
                  NL
               
               
                  Financial audit — overshooting
               
               
                  2005
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 183 554,00
               
               
                  0,00
               
               
                  – 183 554,00
               
            
                  NL
               
               
                  Financial audit — overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 382 373,60
               
               
                  –4 382 373,60
               
               
                  0,00
               
            
                  NL
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 124 315,72
               
               
                  – 124 315,72
               
               
                  0,00
               
            
                  TOTAL NL
               
               
                  –4 902 988,15
               
               
                  –4 719 434,15
               
               
                  – 183 554,00
               
            
                  PT
               
               
                  Financial audit — late payments
               
               
                  2007
               
               
                  Failure to meet payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 191,28
               
               
                  –14 191,28
               
               
                  0,00
               
            
                  PT
               
               
                  Financial audit — overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 268 925,46
               
               
                  – 268 925,46
               
               
                  0,00
               
            
                  PT
               
               
                  Food aid within the Community
               
               
                  2006
               
               
                  Ineligible expenses and errouneus declaration in e-Faudit system
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –13 741,70
               
               
                  0,00
               
               
                  –13 741,70
               
            
                  PT
               
               
                  Food aid within the Community
               
               
                  2007
               
               
                  Ineligible expenses
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 197,30
               
               
                  0,00
               
               
                  –2 197,30
               
            
                  PT
               
               
                  Fruit and vegetables — bananas
               
               
                  2004
               
               
                  Weaknesses in accountancy and control systems of producers' organisations in Madeira.
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  –48 193,97
               
               
                  0,00
               
               
                  –48 193,97
               
            
                  PT
               
               
                  Fruit and vegetables — bananas
               
               
                  2005
               
               
                  Weaknesses in accountancy and control systems of producers' organisations in Madeira.
               
               
                  one-off
               
               
                  5,00
               
               
                  EUR
               
               
                  – 247 262,07
               
               
                  0,00
               
               
                  – 247 262,07
               
            
                  TOTAL PT
               
               
                  – 594 511,78
               
               
                  – 283 116,74
               
               
                  – 311 395,04
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2003
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  2,00
               
               
                  SEK
               
               
                  –22 378 863,88
               
               
                  0,00
               
               
                  –22 378 863,88
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2003
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  5,00
               
               
                  SEK
               
               
                  –20 284 766,35
               
               
                  0,00
               
               
                  –20 284 766,35
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2004
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  2,00
               
               
                  SEK
               
               
                  –21 595 488,80
               
               
                  0,00
               
               
                  –21 595 488,80
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2004
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  5,00
               
               
                  SEK
               
               
                  –19 650 275,70
               
               
                  0,00
               
               
                  –19 650 275,71
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  2,00
               
               
                  SEK
               
               
                  –23 046 504,52
               
               
                  0,00
               
               
                  –23 046 504,52
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2005
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  5,00
               
               
                  SEK
               
               
                  –19 591 659,24
               
               
                  0,00
               
               
                  –19 591 659,24
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2006
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  2,00
               
               
                  SEK
               
               
                  –43 931,84
               
               
                  0,00
               
               
                  –43 931,84
               
            
                  SE
               
               
                  Meat premiums — bovines
               
               
                  2006
               
               
                  High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area
               
               
                  one-off
               
               
                  5,00
               
               
                  SEK
               
               
                  –52 328,54
               
               
                  0,00
               
               
                  –52 328,54
               
            
                  TOTAL SE
               
               
                  – 126 643 818,88
               
               
                  0,00
               
               
                  – 126 643 818,89
               
            
                  SI
               
               
                  Certification
               
               
                  2005
               
               
                  Most likely error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 416,10
               
               
                  0,00
               
               
                  –5 416,10
               
            
                  TOTAL SI
               
               
                  –5 416,10
               
               
                  0,00
               
               
                  –5 416,10