CELEX: 32017D0264
Language: en
Date: 2017-02-14 00:00:00
Title: Commission Implementing Decision (EU) 2017/264 of 14 February 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2017) 766)

16.2.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 39/12
            
         COMMISSION IMPLEMENTING DECISION (EU) 2017/264
   of 14 February 2017
   excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   
      
         (notified under document C(2017) 766)
      
   
   (Only the Bulgarian, English, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, Spanish and Swedish texts are authentic)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,
   After consulting the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3).
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 December 2016,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
   Article 2
   This Decision is addressed to the Republic of Bulgaria, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and to the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 14 February 2017.
      
         
            For the Commission
         
         Phil HOGAN
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 347, 20.12.2013, p. 549.
   
      (2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).
   
      (3)  Ares(2017)555605, 1 February 2017.
   
      ANNEX
      
         Decision: 53
      
      
         Budget Item: 05040501
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Certification
               
               
                  2013
               
               
                  EAFRD debts prematurely declared irrecoverable
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  1 214,10 
               
               
                  0,00
               
               
                  1 214,10 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     1 214,10 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     1 214,10 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     1 214,10 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     1 214,10 
                  
               
            
         Budget Item: 05070107
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PT
                  
               
               
                  Financial audit — Late payments and payment deadlines
               
               
                  2012
               
               
                  Correction due to late payments
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 341 058,21 
               
               
                  – 613 918,73 
               
               
                  272 860,52 
               
            
                   
               
               
                  Financial audit — Overshooting
               
               
                  2012
               
               
                  Correction due to overshooting of ceilings
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 249 991,75 
               
               
                  – 2 249 991,75 
               
               
                  0,00
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 591 049,96 
                  
               
               
                  
                     – 2 863 910,48 
                  
               
               
                  
                     272 860,52 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SI
                  
               
               
                  Certification
               
               
                  2013
               
               
                  EAGF IACS known errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  285,33
               
               
                  0,00
               
               
                  285,33
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     285,33
                  
               
               
                  
                     0,00
                  
               
               
                  
                     285,33
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     – 2 590 764,63 
                  
               
               
                  
                     – 2 863 910,48 
                  
               
               
                  
                     273 145,85 
                  
               
            
         Budget Item: 6701
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     AT
                  
               
               
                  Certification
               
               
                  2014
               
               
                  Financial Clearance FY2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 827 514,15 
               
               
                  0,00
               
               
                  – 827 514,15 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total AT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 827 514,15 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 827 514,15 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BG
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Claw-back of EAGF administrative errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 808 946,28 
               
               
                  0,00
               
               
                  – 808 946,28 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  EAGF IACS known error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 23 513,30 
               
               
                  0,00
               
               
                  – 23 513,30 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  EAGF IACS overstatements
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 12 839,99 
               
               
                  0,00
               
               
                  – 12 839,99 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 845 299,57 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 845 299,57 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     CY
                  
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Direct Aid — CY 2013
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 516 617,16 
               
               
                  0,00
               
               
                  – 516 617,16 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Direct Aid — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 503 559,05 
               
               
                  – 8 178,75 
               
               
                  – 495 380,30 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Wine — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 29 474,10 
               
               
                  0,00
               
               
                  – 29 474,10 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Wine — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 2 023,66 
               
               
                  0,00
               
               
                  – 2 023,66 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total CY:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 051 673,97 
                  
               
               
                  
                     – 8 178,75 
                  
               
               
                  
                     – 1 043 495,22 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 38 456,61 
               
               
                  0,00
               
               
                  – 38 456,61 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 45 384,43 
               
               
                  0,00
               
               
                  – 45 384,43 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 95 307,89 
               
               
                  0,00
               
               
                  – 95 307,89 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Restructuring of the sugar industry — ineligible amounts
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 17 137,39 
               
               
                  0,00
               
               
                  – 17 137,39 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Restructuring of the sugar industry — ineligible amounts
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 731 625,19 
               
               
                  0,00
               
               
                  – 1 731 625,19 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Weaknesses in the debt management procedures
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 964 861,71 
               
               
                  0,00
               
               
                  – 1 964 861,71 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 892 773,22 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 3 892 773,22 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  conditions for recognition not fulfilled
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 33 191,89 
               
               
                  – 10 156,42 
               
               
                  – 23 035,47 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2010
               
               
                  late scrutinies in La Rioja and Andalucía
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 146 150,05 
               
               
                  0,00
               
               
                  – 146 150,05 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2011
               
               
                  late scrutinies in La Rioja and Andalucía
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 93 858,26 
               
               
                  0,00
               
               
                  – 93 858,26 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2012
               
               
                  late scrutinies in La Rioja and Andalucía
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 35 460,70 
               
               
                  0,00
               
               
                  – 35 460,70 
               
            
                   
               
               
                  Scrutiny of transactions
               
               
                  2010
               
               
                  late scrutiny performance — La Rioja
               
               
                  FLAT RATE
               
               
                  0,50 %
               
               
                  EUR
               
               
                  – 2 995,48 
               
               
                  0,00
               
               
                  – 2 995,48 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Andalucía
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 531 131,62 
               
               
                  – 9 722,69 
               
               
                  – 1 521 408,93 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Andalucía
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 159 599,27 
               
               
                  – 41 333,00 
               
               
                  – 2 118 266,27 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Andalucía
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 456 751,54 
               
               
                  – 36 337,16 
               
               
                  – 1 420 414,38 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Andalucía
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 499 753,12 
               
               
                  – 14 200,84 
               
               
                  – 1 485 552,28 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Andalucía
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 896 215,57 
               
               
                  – 2 557,15 
               
               
                  – 893 658,42 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Aragon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 8 679,88 
               
               
                  – 55,12
               
               
                  – 8 624,76 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Aragon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 10 681,51 
               
               
                  – 534,08
               
               
                  – 10 147,43 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Aragon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 28 978,00 
               
               
                  – 175,03
               
               
                  – 28 802,97 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Aragon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 84 663,69 
               
               
                  0,00
               
               
                  – 84 663,69 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Aragon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 84 019,25 
               
               
                  0,00
               
               
                  – 84 019,25 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Baleares
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 11 860,02 
               
               
                  – 75,32
               
               
                  – 11 784,70 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Baleares
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 14 278,97 
               
               
                  – 86,25
               
               
                  – 14 192,72 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Baleares
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 233 449,16 
               
               
                  – 2 262,89 
               
               
                  – 231 186,27 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Baleares
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 13 983,26 
               
               
                  – 79,24
               
               
                  – 13 904,02 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Baleares
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 8 720,47 
               
               
                  – 113,07
               
               
                  – 8 607,40 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Canarias
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 767,51 
               
               
                  – 798,11
               
               
                  – 21 969,40 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Canarias
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 54 144,30 
               
               
                  – 15 229,33 
               
               
                  – 38 914,97 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Canarias
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 83 110,99 
               
               
                  – 4 155,55 
               
               
                  – 78 955,44 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Canarias
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 127 228,11 
               
               
                  – 1 732,48 
               
               
                  – 125 495,63 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Canarias
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 114 108,33 
               
               
                  – 1 463,88 
               
               
                  – 112 644,45 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Castilla la Mancha
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 26 883,50 
               
               
                  – 1 712,30 
               
               
                  – 25 171,20 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Castilla la Mancha
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 731,99 
               
               
                  – 95,02
               
               
                  – 15 636,97 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Castilla la Mancha
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 37 119,79 
               
               
                  – 224,21
               
               
                  – 36 895,58 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Castilla la Mancha
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 16 217,50 
               
               
                  0,00
               
               
                  – 16 217,50 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Castilla la Mancha
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 29 443,87 
               
               
                  0,00
               
               
                  – 29 443,87 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Castilla Leon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 26 234,89 
               
               
                  – 166,59
               
               
                  – 26 068,30 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Castilla Leon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 151 821,60 
               
               
                  – 917,00
               
               
                  – 150 904,60 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Castilla Leon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 932,79 
               
               
                  – 138,58
               
               
                  – 22 794,21 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Castilla Leon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 32 744,91 
               
               
                  0,00
               
               
                  – 32 744,91 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Castilla Leon
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 68 357,82 
               
               
                  0,00
               
               
                  – 68 357,82 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Cataluña
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 225 773,04 
               
               
                  0,00
               
               
                  – 225 773,04 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Cataluña
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 170 694,03 
               
               
                  – 8 534,70 
               
               
                  – 162 159,33 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Cataluña
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 181 248,30 
               
               
                  – 9 062,42 
               
               
                  – 172 185,88 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Cataluña
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 192 820,93 
               
               
                  0,00
               
               
                  – 192 820,93 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Cataluña
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 254 597,71 
               
               
                  0,00
               
               
                  – 254 597,71 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures Comunidad Valenciana
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 146 386,75 
               
               
                  0,00
               
               
                  – 146 386,75 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures Comunidad Valenciana
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 200 166,03 
               
               
                  – 31 147,05 
               
               
                  – 169 018,98 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures Comunidad Valenciana
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 170 287,72 
               
               
                  0,00
               
               
                  – 170 287,72 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures Comunidad Valenciana
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 168 918,35 
               
               
                  – 3 707,16 
               
               
                  – 165 211,19 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures Comunidad Valenciana
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 153 236,13 
               
               
                  – 3 351,18 
               
               
                  – 149 884,95 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Extremadura
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 573,50 
               
               
                  – 4 869,44 
               
               
                  – 2 704,06 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures Extremadura
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 41 935,82 
               
               
                  – 253,29
               
               
                  – 41 682,53 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures Extremadura
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 398,76 
               
               
                  – 38,65
               
               
                  – 6 360,11 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Extremadura
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 8 379,93 
               
               
                  0,00
               
               
                  – 8 379,93 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Extremadura
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 382,72 
               
               
                  0,00
               
               
                  – 4 382,72 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — La Rioja
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 127 765,77 
               
               
                  – 9 710,55 
               
               
                  – 118 055,22 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — La Rioja
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 185 478,26 
               
               
                  – 2 132,67 
               
               
                  – 183 345,59 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — La Rioja
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 282 683,90 
               
               
                  – 1 707,41 
               
               
                  – 280 976,49 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — La Rioja
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 284 838,08 
               
               
                  – 28,74
               
               
                  – 284 809,34 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — La Rioja
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 139 011,79 
               
               
                  0,00
               
               
                  – 139 011,79 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Murcia
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 259 156,57 
               
               
                  – 1 645,65 
               
               
                  – 257 510,92 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Murcia
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 416 517,97 
               
               
                  – 113 614,89 
               
               
                  – 302 903,08 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Murcia
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 521 156,18 
               
               
                  – 3 147,78 
               
               
                  – 518 008,40 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Murcia
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 401 418,38 
               
               
                  0,00
               
               
                  – 401 418,38 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Murcia
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 283 457,53 
               
               
                  0,00
               
               
                  – 283 457,53 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Navarra
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 774,57 
               
               
                  – 100,17
               
               
                  – 15 674,40 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Navarra
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 44 467,97 
               
               
                  – 268,59
               
               
                  – 44 199,38 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Navarra
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 215 685,94 
               
               
                  – 1 302,74 
               
               
                  – 214 383,20 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Navarra
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 241 224,50 
               
               
                  0,00
               
               
                  – 241 224,50 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Navarra
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 72 761,39 
               
               
                  0,00
               
               
                  – 72 761,39 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible expenditure — environmental measures — Pais Vasco
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  0,00
               
               
                  0,00
               
               
                  0,00
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible expenditure — environmental measures — Pais Vasco
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 46 466,16 
               
               
                  – 280,65
               
               
                  – 46 185,51 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Ineligible expenditure — environmental measures — Pais Vasco
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 37 334,18 
               
               
                  – 225,49
               
               
                  – 37 108,69 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Ineligible expenditure — environmental measures — Pais Vasco
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 18 369,50 
               
               
                  0,00
               
               
                  – 18 369,50 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Ineligible expenditure — environmental measures — Pais Vasco
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 18 173,37 
               
               
                  0,00
               
               
                  – 18 173,37 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  programme approval and soundness of estimates
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 471 338,23 
               
               
                  – 410 946,34 
               
               
                  – 2 060 391,89 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  programme approval and soundness of estimates
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 458 742,85 
               
               
                  – 487 812,57 
               
               
                  – 1 970 930,28 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  programme approval and soundness of estimates
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 824 856,16 
               
               
                  – 409 515,20 
               
               
                  – 2 415 340,96 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  programme approval and soundness of estimates
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 64 228,60 
               
               
                  – 753,71
               
               
                  – 63 474,89 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  programme approval and soundness of estimates
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 355,01 
               
               
                  0,00
               
               
                  – 4 355,01 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Recognition of Producer Organisations
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 183 847,65 
               
               
                  – 9 192,38 
               
               
                  – 174 655,27 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Recognition of Producer Organisations and operational programmes
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 922 888,80 
               
               
                  – 2 042 758,51 
               
               
                  – 1 880 130,29 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Recognition of Producer Organisations and operational programmes
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 4 917 485,69 
               
               
                  – 2 566 722,82 
               
               
                  – 2 350 762,87 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Recognition of Producer Organisations and operational programmes
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 440 969,18 
               
               
                  – 220 484,59 
               
               
                  – 220 484,59 
               
            
                   
               
               
                  Other Direct Aid — POSEI (2014+)
               
               
                  2015
               
               
                  The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 82 894,34 
               
               
                  0,00
               
               
                  – 82 894,34 
               
            
                   
               
               
                  Other Direct Aid — POSEI
               
               
                  2013
               
               
                  The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014 and (EC) N°793/2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 280 114,91 
               
               
                  – 14 005,75 
               
               
                  – 266 109,16 
               
            
                   
               
               
                  Other Direct Aid — POSEI (2014+)
               
               
                  2014
               
               
                  The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014 and (EC) N°793/2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 234 195,06 
               
               
                  0,00
               
               
                  – 234 195,06 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 32 613 727,82 
                  
               
               
                  
                     – 6 501 642,40 
                  
               
               
                  
                     – 26 112 085,42 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2014
               
               
                  Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 297 619,43 
               
               
                  0,00
               
               
                  – 1 297 619,43 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2015
               
               
                  Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 043 712,69 
               
               
                  0,00
               
               
                  – 2 043 712,69 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2014
               
               
                  Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference > 50 %)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 369 979,82 
               
               
                  0,00
               
               
                  – 369 979,82 
               
            
                   
               
               
                  Other Direct Aid — Article 68-72 of Reg.73/2009
               
               
                  2015
               
               
                  Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference > 50 %)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 393 123,12 
               
               
                  0,00
               
               
                  – 393 123,12 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 104 435,06 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 4 104 435,06 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GB
                  
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 233 654,04 
               
               
                  0,00
               
               
                  – 1 233 654,04 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 776 039,39 
               
               
                  0,00
               
               
                  – 1 776 039,39 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 327,82 
               
               
                  0,00
               
               
                  – 2 327,82 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 050 108,51 
               
               
                  0,00
               
               
                  – 1 050 108,51 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Non-compliance with recognition criteria of producer organisations (Extrapolation)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 905 862,05 
               
               
                  0,00
               
               
                  – 2 905 862,05 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Non-compliance with recognition criteria of producer organisations (Extrapolation)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 362 953,03 
               
               
                  0,00
               
               
                  – 3 362 953,03 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Non-compliance with recognition criteria of producer organisations (Extrapolation)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 253,20 
               
               
                  0,00
               
               
                  – 7 253,20 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Non-compliance with recognition criteria of producer organisations (Extrapolation)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 446 492,31 
               
               
                  0,00
               
               
                  – 446 492,31 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Weaknesses in key controls in operational programmes of producer organisations
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 789 356,47 
               
               
                  – 413 951,61 
               
               
                  – 375 404,86 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Weaknesses in key controls in operational programmes of producer organisations
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 877 758,79 
               
               
                  – 513 899,25 
               
               
                  – 363 859,54 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Weaknesses in key controls in operational programmes of producer organisations
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 432,06 
               
               
                  – 958,11
               
               
                  – 473,95
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Weaknesses in key controls in operational programmes of producer organisations
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 178 835,64 
               
               
                  – 149 660,08 
               
               
                  – 29 175,56 
               
            
                   
               
               
                  Certification
               
               
                  2006
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 406 257,93 
               
               
                  0,00
               
               
                  – 406 257,93 
               
            
                   
               
               
                  Irregularities
               
               
                  2007
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 698,64
               
               
                  0,00
               
               
                  – 698,64
               
            
                   
               
               
                  Irregularities
               
               
                  2008
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 595,20 
               
               
                  0,00
               
               
                  – 9 595,20 
               
            
                   
               
               
                  Irregularities
               
               
                  2009
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 892,62 
               
               
                  0,00
               
               
                  – 1 892,62 
               
            
                   
               
               
                  Irregularities
               
               
                  2010
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 195,28
               
               
                  0,00
               
               
                  – 195,28
               
            
                   
               
               
                  Irregularities
               
               
                  2011
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 291,27 
               
               
                  0,00
               
               
                  – 1 291,27 
               
            
                   
               
               
                  Irregularities
               
               
                  2012
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 880,44 
               
               
                  0,00
               
               
                  – 1 880,44 
               
            
                   
               
               
                  Irregularities
               
               
                  2013
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 127,59 
               
               
                  0,00
               
               
                  – 2 127,59 
               
            
                   
               
               
                  Irregularities
               
               
                  2014
               
               
                  Weaknesses in the debt management procedures
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 462,29
               
               
                  0,00
               
               
                  – 462,29
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GB:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 13 056 474,57 
                  
               
               
                  
                     – 1 078 469,05 
                  
               
               
                  
                     – 11 978 005,52 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Errors detected by the Certification Body in the completeness test of the Annex III table
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 131 353,03 
               
               
                  0,00
               
               
                  – 131 353,03 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  The known error detected by the Certification Body in the EAGF non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 11 875,16 
               
               
                  0,00
               
               
                  – 11 875,16 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 143 228,19 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 143 228,19 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     HU
                  
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2013
               
               
                  PGs weakness in Key control OP 2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 57 894,35 
               
               
                  0,00
               
               
                  – 57 894,35 
               
            
                   
               
               
                  Fruit and Vegetables — Pre-recognised Producer Groups
               
               
                  2014
               
               
                  PGs weakness in Key control OP 2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 504 307,84 
               
               
                  0,00
               
               
                  – 504 307,84 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  POs weakness key control OP 2012&2013. FY 2014
               
               
                  FLAT RATE
               
               
                  7,00 %
               
               
                  EUR
               
               
                  – 199 419,79 
               
               
                  0,00
               
               
                  – 199 419,79 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  POs weakness key control OP 2012&2013. FY 2013
               
               
                  FLAT RATE
               
               
                  7,00 %
               
               
                  EUR
               
               
                  – 66 339,25 
               
               
                  – 47 385,18 
               
               
                  – 18 954,07 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 827 961,23 
                  
               
               
                  
                     – 47 385,18 
                  
               
               
                  
                     – 780 576,05 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 655 096,22 
               
               
                  – 1 048,74 
               
               
                  – 654 047,48 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 666 277,37 
               
               
                  0,00
               
               
                  – 666 277,37 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Inadequate check of SMR1, SMR3, SMR5 and MRFF, CY 2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 752 819,71 
               
               
                  0,00
               
               
                  – 752 819,71 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2011
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 483 713,21 
               
               
                  – 774,38
               
               
                  – 482 938,83 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2012
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 523 645,95 
               
               
                  0,00
               
               
                  – 523 645,95 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  non-respect of payment deadlines
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 210 365,00 
               
               
                  0,00
               
               
                  – 210 365,00 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2010
               
               
                  Non respect of public procurement deadlines
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 197 563,28 
               
               
                  0,00
               
               
                  – 1 197 563,28 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2011
               
               
                  Non respect of public procurement deadlines
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 573 837,72 
               
               
                  0,00
               
               
                  – 4 573 837,72 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Weaknesses in PO recognition checks: OP2011 — FY2011-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 122 952,77 
               
               
                  0,00
               
               
                  – 1 122 952,77 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Weaknesses in PO recognition checks: OP2011 — FY2011-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 580 398,29 
               
               
                  0,00
               
               
                  – 3 580 398,29 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Weaknesses in PO recognition checks: OP2011 — FY2011-2013
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 853,07 
               
               
                  0,00
               
               
                  – 3 853,07 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  Weaknesses in PO recognition checks: OP2011 — FY2014
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  6 043,13 
               
               
                  0,00
               
               
                  6 043,13 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2012
               
               
                  Weaknesses in PO recognition checks: OP2012 — FY2012-2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 464 814,60 
               
               
                  0,00
               
               
                  – 464 814,60 
               
            
                   
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2013
               
               
                  Weaknesses in PO recognition checks: OP2012 — FY2012-2013
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 407 604,32 
               
               
                  0,00
               
               
                  – 1 407 604,32 
               
            
                   
               
               
                  Fruit and Vegetables — Operational programmes incl withdrawals
               
               
                  2014
               
               
                  Weaknesses in PO recognition checks: OP2012 — FY2014
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1 101,64 
               
               
                  0,00
               
               
                  1 101,64 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 15 635 796,74 
                  
               
               
                  
                     – 1 823,12 
                  
               
               
                  
                     – 15 633 973,62 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LV
                  
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar I — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 189 485,56 
               
               
                  0,00
               
               
                  – 189 485,56 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar I — CY 2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 210 598,79 
               
               
                  0,00
               
               
                  – 210 598,79 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LV:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 400 084,35 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 400 084,35 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Certification
               
               
                  2014
               
               
                  EAGF Non-IACS error detected in compliance testing of the OTSC
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 7 165,39 
               
               
                  0,00
               
               
                  – 7 165,39 
               
            
                   
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  Incorrect (area/production) yields
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 26 377 055,48 
               
               
                  – 669 020,35 
               
               
                  – 25 708 035,13 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2010
               
               
                  non-compliance with public procurement rules — plan year 2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 873 784,07 
               
               
                  0,00
               
               
                  – 1 873 784,07 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2011
               
               
                  non-compliance with public procurement rules — plan year 2010
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 27 609,40 
               
               
                  0,00
               
               
                  – 27 609,40 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2011
               
               
                  non-compliance with public procurement rules — plan year 2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 442 500,04 
               
               
                  0,00
               
               
                  – 1 442 500,04 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2012
               
               
                  non-compliance with public procurement rules — plan year 2011
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 18 723,79 
               
               
                  0,00
               
               
                  – 18 723,79 
               
            
                   
               
               
                  Food Aid within the Community
               
               
                  2012
               
               
                  non-compliance with public procurement rules — plan year 2012
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 329 465,32 
               
               
                  0,00
               
               
                  – 329 465,32 
               
            
                   
               
               
                  Fruit and Vegetables — Exceptional support measures
               
               
                  2011
               
               
                  Weaknesses regarding notifications and ex-ante controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 937 813,75 
               
               
                  – 547 965,83 
               
               
                  – 389 847,92 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 31 014 117,24 
                  
               
               
                  
                     – 1 216 986,18 
                  
               
               
                  
                     – 29 797 131,06 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     – 104 413 086,11 
                  
               
               
                  
                     – 8 854 484,68 
                  
               
               
                  
                     – 95 558 601,43 
                  
               
            
         Budget Item: 6711
         
      
      
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     BG
                  
               
               
                  Certification
               
               
                  2014
               
               
                  EAFRD IACS known error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9 930,63 
               
               
                  0,00
               
               
                  – 9 930,63 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  EAFRD IACS overstatement and known error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 186 798,27 
               
               
                  0,00
               
               
                  – 186 798,27 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  EAFRD Non-IACS known error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 581 320,04 
               
               
                  0,00
               
               
                  – 581 320,04 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  EAFRD Non-IACS Most Likely Error
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 797 022,09 
               
               
                  0,00
               
               
                  – 1 797 022,09 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Financial errors under Measures 121 and 123
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 125 203,54 
               
               
                  0,00
               
               
                  – 125 203,54 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Measure 123 — evaluation committee issues
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 41 588,29 
               
               
                  0,00
               
               
                  – 41 588,29 
               
            
                   
               
               
                  Certification
               
               
                  2014
               
               
                  Other EAFRD errors
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 11 380,50 
               
               
                  0,00
               
               
                  – 11 380,50 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total BG:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 753 243,36 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 753 243,36 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     CY
                  
               
               
                  Cross Compliance
               
               
                  2013
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2013
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 482,85 
               
               
                  0,00
               
               
                  – 1 482,85 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2013
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 117 859,18 
               
               
                  0,00
               
               
                  – 117 859,18 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 150,09
               
               
                  0,00
               
               
                  – 150,09
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2014
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 115 046,28 
               
               
                  0,00
               
               
                  – 115 046,28 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total CY:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 234 538,40 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 234 538,40 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     DE
                  
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 291,68
               
               
                  0,00
               
               
                  – 291,68
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total DE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 291,68
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 291,68
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     ES
                  
               
               
                  Certification
               
               
                  2013
               
               
                  Action Plan measures 122, 223 and 226. Court ruling (not adequately supported)
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 33 557,18 
               
               
                  0,00
               
               
                  – 33 557,18 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  Errors from previous years for which recoveries have not been initiated
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 463,58 
               
               
                  0,00
               
               
                  – 5 463,58 
               
            
                   
               
               
                  Certification
               
               
                  2011
               
               
                  Missing justification of the payment of an invoice
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 35,99
               
               
                  0,00
               
               
                  – 35,99
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  MLE for EAFRD Non-IACS population
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 347 412,15 
               
               
                  0,00
               
               
                  – 347 412,15 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total ES:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 386 468,90 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 386 468,90 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FI
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 548,82 
               
               
                  0,00
               
               
                  – 2 548,82 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 54 037,45 
               
               
                  0,00
               
               
                  – 54 037,45 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2015
               
               
                  Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringement
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 28 246,38 
               
               
                  0,00
               
               
                  – 28 246,38 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringement
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 38 301,03 
               
               
                  0,00
               
               
                  – 38 301,03 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2015
               
               
                  Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringement
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 31 769,21 
               
               
                  0,00
               
               
                  – 31 769,21 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FI:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 154 902,89 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 154 902,89 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     FR
                  
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2013
               
               
                  Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 258 058,85 
               
               
                  – 884 557,22 
               
               
                  – 373 501,63 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2014
               
               
                  Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 539 396,19 
               
               
                  0,00
               
               
                  – 1 539 396,19 
               
            
                   
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support
               
               
                  2015
               
               
                  Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 381 195,39 
               
               
                  0,00
               
               
                  – 381 195,39 
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) Measures with flat-rate support
               
               
                  2016
               
               
                  Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 681 851,57 
               
               
                  0,00
               
               
                  – 1 681 851,57 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total FR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 860 502,00 
                  
               
               
                  
                     – 884 557,22 
                  
               
               
                  
                     – 3 975 944,78 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     GR
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2013
               
               
                  Eligibility of permanent pasture
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 16 790 207,07 
               
               
                  – 482,39
               
               
                  – 16 789 724,68 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2014
               
               
                  Eligibility of permanent pasture
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 092 054,10 
               
               
                  0,00
               
               
                  – 4 092 054,10 
               
            
                   
               
               
                  Certification
               
               
                  2013
               
               
                  Errors detected by the Certification Body in the completeness test of the Annex III table
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 80 114,44 
               
               
                  0,00
               
               
                  – 80 114,44 
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) measures subject to IACS
               
               
                  2015
               
               
                  Measures 211 and 212: non eligibility of permanent pasture
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 075 014,04 
               
               
                  0,00
               
               
                  – 2 075 014,04 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total GR:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 23 037 389,65 
                  
               
               
                  
                     – 482,39
                  
               
               
                  
                     – 23 036 907,26 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     HU
                  
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2014
               
               
                  Weakness in the project selection process for the third round of applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 042 124,67 
               
               
                  0,00
               
               
                  – 2 042 124,67 
               
            
                   
               
               
                  Rural Development EAFRD Axis 4 LEADER (2007-2013)
               
               
                  2015
               
               
                  Weakness in the project selection process for the third round of applications
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 664 147,37 
               
               
                  0,00
               
               
                  – 1 664 147,37 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total HU:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 706 272,04 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 3 706 272,04 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     IT
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2013
               
               
                  Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 15 494,80 
               
               
                  0,00
               
               
                  – 15 494,80 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 56 911,92 
               
               
                  0,00
               
               
                  – 56 911,92 
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) forestry measures
               
               
                  2015
               
               
                  Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 42 742,25 
               
               
                  0,00
               
               
                  – 42 742,25 
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) Investment — private beneficiaries
               
               
                  2015
               
               
                  Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 353,14 
               
               
                  0,00
               
               
                  – 1 353,14 
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) forestry measures
               
               
                  2016
               
               
                  Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 739,03 
               
               
                  0,00
               
               
                  – 1 739,03 
               
            
                   
               
               
                  Certification
               
               
                  2012
               
               
                  non-respect of payment deadlines
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 5 006 487,10 
               
               
                  – 5 006 487,10 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD Investment — private beneficiaries
               
               
                  2015
               
               
                  The Italian authorities have not sufficiently crosschecked the various available databases in order to spot the possible double-financed solar panels.
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 216 521,27 
               
               
                  0,00
               
               
                  – 216 521,27 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total IT:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 341 249,51 
                  
               
               
                  
                     – 5 006 487,10 
                  
               
               
                  
                     – 334 762,41 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     LV
                  
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 125 376,52 
               
               
                  0,00
               
               
                  – 125 376,52 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2013
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 253,18 
               
               
                  0,00
               
               
                  – 3 253,18 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2014
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 83 384,34 
               
               
                  0,00
               
               
                  – 83 384,34 
               
            
                   
               
               
                  Cross Compliance
               
               
                  2015
               
               
                  Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2014
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 163,59 
               
               
                  0,00
               
               
                  – 2 163,59 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total LV:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 214 177,63 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 214 177,63 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     PL
                  
               
               
                  Certification
               
               
                  2014
               
               
                  EAFRD Non-IACS error detected in compliance testing of the OTSC
               
               
                  ONE OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 125,27 
               
               
                  0,00
               
               
                  – 1 125,27 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total PL:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 125,27 
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 125,27 
                  
               
            
                  Member State
               
               
                  Measure
               
               
                  FY
               
               
                  Reason
               
               
                  Type
               
               
                  Correction %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     SE
                  
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2013
               
               
                  Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 17 893,40 
               
               
                  0,00
               
               
                  – 17 893,40 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 207 835,80 
               
               
                  – 207 835,80 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) Investment — private beneficiaries
               
               
                  2015
               
               
                  Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offers
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 242 832,60 
               
               
                  0,00
               
               
                  – 242 832,60 
               
            
                   
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, non area related measures)
               
               
                  2014
               
               
                  Measure 227 — Weaknesses in relation to the verification of public procurement procedure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 525,20 
               
               
                  – 3 525,20 
               
               
                  0,00
               
            
                   
               
               
                  Rural Development EAFRD (2014-2020) forestry measures
               
               
                  2015
               
               
                  Measure 227 — Weaknesses in relation to the verification of public procurement procedure
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 039,15 
               
               
                  0,00
               
               
                  – 4 039,15 
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  
                     Total SE:
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 476 126,15 
                  
               
               
                  
                     – 211 361,00 
                  
               
               
                  
                     – 264 765,15 
                  
               
            
         
      
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial Impact
               
            
                  
                     EUR
                  
               
               
                  
                     – 41 166 287,48 
                  
               
               
                  
                     – 6 102 887,71 
                  
               
               
                  
                     – 35 063 399,77