CELEX: 32020D0201
Language: en
Date: 2020-02-12 00:00:00
Title: Commission Implementing Decision (EU) 2020/201 of 12 February 2020 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(2020) 541) (Only the Czech, Danish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Spanish and Swedish texts are authentic)

14.2.2020   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 42/17
               
            
         COMMISSION IMPLEMENTING DECISION (EU) 2020/201
         of 12 February 2020
         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(2020) 541)
         
         (Only the Czech, Danish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, 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 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)
                  
                  
                     The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
                  
               
                     (7)
                  
                  
                     As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).
                  
               
                     (8)
                  
                  
                     This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 November 2019,
                  
               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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Kingdom of Sweden.
         
         
            Done at Brussels, 12 February 2020.
            
               
                  For the Commission
               
               Janusz WOJCIECHOWSKI
               
                  Member of the Commission
               
            
         
         
            (1)  OJ L 347, 20.12.2013, p. 549.
         
            (2)  Ares(2020)392485
      
      
         
            ANNEX
            
               Decision: 62
            
            
               Budget Item: 0 5 0 2 0 8 1 1
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           PL
                        
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2017
                     
                     
                        Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 and Commission Decision C(2017)2104 of 4 April 2017 - Period from 16 October 2016 to 15 October 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 3 007 191,14 
                     
                     
                        3 007 191,14 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2016
                     
                     
                        Lifting of suspension of monthly payments made to Poland (EAGF) - Commission Decision C(2016)2050 of 7 April 2016 - Period from 1 March 2016 to 15 October 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 9 356 312,09 
                     
                     
                        9 356 312,09 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 12 363 503,23 
                        
                     
                     
                        
                           12 363 503,23 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        - 12 363 503,23 
                     
                     
                        12 363 503,23 
                     
                  
               Budget Item: 0 5 0 3 0 1 0 7
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 10 499 112,70 
                     
                     
                        10 499 112,70 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 10 499 112,70 
                        
                     
                     
                        
                           10 499 112,70 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        - 10 499 112,70 
                     
                     
                        10 499 112,70 
                     
                  
               Budget Item: 0 5 0 3 0 1 1 0
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 101 753 593,01 
                     
                     
                        101 753 593,01 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 101 753 593,01 
                        
                     
                     
                        
                           101 753 593,01 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        - 101 753 593,01 
                     
                     
                        101 753 593,01 
                     
                  
               Budget Item: 0 5 0 3 0 1 1 1
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 61 833 996,81 
                     
                     
                        61 833 996,81 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 61 833 996,81 
                        
                     
                     
                        
                           61 833 996,81 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        - 61 833 996,81 
                     
                     
                        61 833 996,81 
                     
                  
               Budget Item: 0 5 0 3 0 1 1 3
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           FR
                        
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Lifting of suspension of monthly payments made to France (EAGF) - Commission Decision C(2016)4287 du 12 juillet 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        0,00
                     
                     
                        - 1 316 652,56 
                     
                     
                        1 316 652,56 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 1 316 652,56 
                        
                     
                     
                        
                           1 316 652,56 
                        
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        0,00
                     
                     
                        - 1 316 652,56 
                     
                     
                        1 316 652,56 
                     
                  
               Budget Item: 6 7 0 1
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Errors in EAGF and EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 411 336,74 
                     
                     
                        0,00
                     
                     
                        - 411 336,74 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 411 336,74 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 411 336,74 
                        
                     
                  
                        
                           CZ
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        one off correction to unduly recognized POs FY 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 336 232,52 
                     
                     
                        0,00
                     
                     
                        - 1 336 232,52 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        one off to unduly recognized POs FY 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 566 325,02 
                     
                     
                        0,00
                     
                     
                        - 1 566 325,02 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2018
                     
                     
                        one off to unduly recognized POs FY 2018
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 34 770,46 
                     
                     
                        0,00
                     
                     
                        - 34 770,46 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total CZ:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 2 937 328,00 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 2 937 328,00 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2015
                     
                     
                        Deficiencies in the control of the Value of Marketed Production OP 2014
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 100 404,77 
                     
                     
                        0,00
                     
                     
                        - 100 404,77 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2016
                     
                     
                        Deficiencies in the control of the Value of Marketed Production OP 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 85 635,62 
                     
                     
                        0,00
                     
                     
                        - 85 635,62 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Operational programmes incl withdrawals
                     
                     
                        2017
                     
                     
                        Deficiencies in the control of the Value of Marketed Production OP 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 76 662,25 
                     
                     
                        0,00
                     
                     
                        - 76 662,25 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 262 702,64 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 262 702,64 
                        
                     
                  
                        
                           DK
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Nominal amount of errors found during the substantive testing of EAGF
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 10 129,49 
                     
                     
                        0,00
                     
                     
                        - 10 129,49 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 10 129,49 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 10 129,49 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 169 794,89 
                     
                     
                        - 13 977,99 
                     
                     
                        - 155 816,90 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 957,97 
                     
                     
                        0,00
                     
                     
                        - 957,97 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 250,07 
                     
                     
                        0,00
                     
                     
                        - 250,07 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 269 132,59 
                     
                     
                        - 18 054,67 
                     
                     
                        - 251 077,92 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 95,10 
                     
                     
                        0,00
                     
                     
                        - 95,10 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 299 854,12 
                     
                     
                        0,00
                     
                     
                        - 299 854,12 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 740 084,74 
                        
                     
                     
                        
                           - 32 032,66 
                        
                     
                     
                        
                           -708 052,08 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Errors linked to recoveries - FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 63 689,58 
                     
                     
                        0,00
                     
                     
                        - 63 689,58 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weaknesses OTSC - affecting greening. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 729 462,41 
                     
                     
                        - 693,01 
                     
                     
                        - 728 769,40 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support Area Based
                     
                     
                        2016
                     
                     
                        Weaknesses OTSC - VCS - Area based
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 237 100,13 
                     
                     
                        - 225,25 
                     
                     
                        - 236 874,88 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        Weakness in SIPA-RPG. In relation to the suspension of monthly payments (Commission Decision C(2016) 4287 of 12 July 2016)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 39 267 880,66 
                     
                     
                        - 35 071,94 
                     
                     
                        - 39 232 808,72 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 40 298 132,78 
                        
                     
                     
                        
                           - 35 990,20 
                        
                     
                     
                        
                           - 40 262 142,58 
                        
                     
                  
                        
                           PL
                        
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2016
                     
                     
                        FY 2016 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decision C(2016) 2050 of 7 April 2016)
                     
                     
                        FLAT RATE
                     
                     
                        15,00%
                     
                     
                        EUR
                     
                     
                        - 9 176 945,14 
                     
                     
                        0,00
                     
                     
                        - 9 176 945,14 
                     
                  
                         
                     
                     
                        Fruit and Vegetables - Pre-recognised Producer Groups
                     
                     
                        2017
                     
                     
                        FY 2017 Deficiencies in the control system of aid to Producer Groups in the Fruit and vegetables sector. In relation to the suspension of monthly payments (Commission Decisions C(2016) 2050 of 7 April 2016 and C(2017) 2104 of 4 April 2017)
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 1 202 876,46 
                     
                     
                        - 67 115,12 
                     
                     
                        - 1 135 761,34 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2016
                     
                     
                        Reduction in payments - payment deadlines - R.1306/13, Art.40; R.907/14, Art.5 - 2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 361 842,05 
                     
                     
                        0,00
                     
                     
                        - 361 842,05 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PL:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 10 741 663,65 
                        
                     
                     
                        
                           - 67 115,12 
                        
                     
                     
                        
                           - 10 674 548,53 
                        
                     
                  
                        
                           PT
                        
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        2.1 Active farmer provision_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 10 209,04 
                     
                     
                        - 195,19 
                     
                     
                        - 10 013,85 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        2.1 Active farmer provision_impact greening_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 6 274,86 
                     
                     
                        - 65,71 
                     
                     
                        - 6 209,15 
                     
                  
                         
                     
                     
                        Other Direct Aid - Article 68-72 of Reg.73/2009
                     
                     
                        2015
                     
                     
                        2.2 Performance of OTSC's in the number required_CY2014
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 147 181,68 
                     
                     
                        - 936,58 
                     
                     
                        - 146 245,10 
                     
                  
                         
                     
                     
                        Other Direct Aid - Bovines
                     
                     
                        2015
                     
                     
                        2.3 Non-application of sanction in case of late notification_CY2014
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 69 563,00 
                     
                     
                        - 347,82 
                     
                     
                        - 69 215,18 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2016
                     
                     
                        2.3 Non-application of sanction in case of late notification_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 466 412,00 
                     
                     
                        - 2 332,06 
                     
                     
                        - 464 079,94 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        2.3 Non-application of sanction in case of late notification_CY2016 (M1)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 487 776,00 
                     
                     
                        0,00
                     
                     
                        - 487 776,00 
                     
                  
                         
                     
                     
                        Voluntary Coupled Support
                     
                     
                        2017
                     
                     
                        2.3 Non-application of sanction in case of late notification_CY2016 (M3)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 102 997,00 
                     
                     
                        0,00
                     
                     
                        - 102 997,00 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 463 133,49 
                     
                     
                        - 8 854,97 
                     
                     
                        - 454 278,52 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        2.4.1 Correct allocation to young farmers and farmers commencing their agricultural activity_Greening impact_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 285 323,92 
                     
                     
                        - 2 987,92 
                     
                     
                        - 282 336,00 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2016
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 84 178,23 
                     
                     
                        - 1 609,46 
                     
                     
                        - 82 568,77 
                     
                  
                         
                     
                     
                        Entitlements
                     
                     
                        2017
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_BPS_CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 91 716,92 
                     
                     
                        0,00
                     
                     
                        - 91 716,92 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 53 777,14 
                     
                     
                        - 563,16 
                     
                     
                        - 53 213,98 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_Greening CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 58 591,73 
                     
                     
                        0,00
                     
                     
                        - 58 591,73 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2016
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2015
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 127 201,18 
                     
                     
                        0,00
                     
                     
                        - 127 201,18 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2017
                     
                     
                        2.4.2 Correct allocation to farmers to prevent land from being abandoned_SFS_CY2016
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 98 325,00 
                     
                     
                        0,00
                     
                     
                        - 98 325,00 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total PT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 2 552 661,19 
                        
                     
                     
                        
                           - 17 892,87 
                        
                     
                     
                        
                           - 2 534 768,32 
                        
                     
                  
                        
                           SE
                        
                     
                     
                        Cross- compliance
                     
                     
                        2016
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 6 612 878,79 
                     
                     
                        0,00
                     
                     
                        - 6 612 878,79 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 27 446,29 
                     
                     
                        0,00
                     
                     
                        - 27 446,29 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 5 821,85 
                     
                     
                        0,00
                     
                     
                        - 5 821,85 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 6 751 087,48 
                     
                     
                        0,00
                     
                     
                        - 6 751 087,48 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 104 438,34 
                     
                     
                        0,00
                     
                     
                        - 104 438,34 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 6 668 962,54 
                     
                     
                        0,00
                     
                     
                        - 6 668 962,54 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2012
                     
                     
                        Weakness in the RA - RS 2011
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 992 723,60 
                     
                     
                        - 1 330,29 
                     
                     
                        - 991 393,31 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2013
                     
                     
                        Weakness in the RA - RS 2012
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 2 189 695,95 
                     
                     
                        0,00
                     
                     
                        - 2 189 695,95 
                     
                  
                         
                     
                     
                        Decoupled Direct Aids
                     
                     
                        2014
                     
                     
                        Weakness in the RA - RS 2013
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 705 908,80 
                     
                     
                        0,00
                     
                     
                        - 1 705 908,80 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 25 058 963,64 
                        
                     
                     
                        
                           - 1 330,29 
                        
                     
                     
                        
                           - 25 057 633,35 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        - 83 013 002,87 
                     
                     
                        - 154 361,14 
                     
                     
                        - 82 858 641,73 
                     
                  
               Budget Item: 6 7 1 1
            
            
                        Member State
                     
                     
                        Measure
                     
                     
                        FY
                     
                     
                        Reason
                     
                     
                        Type
                     
                     
                        Correction %
                     
                     
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           AT
                        
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Errors in EAGF and EAFRD population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 128,52 
                     
                     
                        0,00
                     
                     
                        - 128,52 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total AT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 128,52 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 128,52 
                        
                     
                  
                        
                           DE
                        
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2016
                     
                     
                        deficiency in key control - eligibility of expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 600 000,00 
                     
                     
                        0,00
                     
                     
                        - 600 000,00 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2017
                     
                     
                        deficiency in key control - eligibility of expenditure
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 500 000,00 
                     
                     
                        0,00
                     
                     
                        - 500 000,00 
                     
                  
                         
                     
                     
                        Clearance of Accounts - Financial Clearance
                     
                     
                        2018
                     
                     
                        Random errors in EAFRD non-IACS population
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 81 017,97 
                     
                     
                        0,00
                     
                     
                        - 81 017,97 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 1 181 017,97 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 1 181 017,97 
                        
                     
                  
                        
                           DK
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Difference between MLE calculated by Danish authorities on 15/02 report and MLE calculated by DGAGRI
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 19 987,77 
                     
                     
                        0,00
                     
                     
                        - 19 987,77 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Extrapolated error from reasonableness of costs additional testing
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 116 031,99 
                     
                     
                        0,00
                     
                     
                        - 116 031,99 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2016
                     
                     
                        RD1/2018/802/DK: adequate controls on payment claims from 14/6/2016 - 15/10/2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 54 991,30 
                     
                     
                        0,00
                     
                     
                        - 54 991,30 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2017
                     
                     
                        RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 396 460,44 
                     
                     
                        0,00
                     
                     
                        - 396 460,44 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2018
                     
                     
                        RD1/2018/802/DK: adequate controls on payment claims FY2017-FY2018
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 35 194,32 
                     
                     
                        0,00
                     
                     
                        - 35 194,32 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Underpayments
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 21 504,51 
                     
                     
                        0,00
                     
                     
                        - 21 504,51 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total DK:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 644 170,33 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 644 170,33 
                        
                     
                  
                        
                           ES
                        
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 126 309,76 
                     
                     
                        - 1,98 
                     
                     
                        - 126 307,78 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 129 306,83 
                     
                     
                        0,00
                     
                     
                        - 129 306,83 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2018
                     
                     
                        Absence of appropriate checks on double financing (Measure 8) – claim years 2015, 2016 and 2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 108 473,76 
                     
                     
                        0,00
                     
                     
                        - 108 473,76 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Flat rate
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 11 325,94 
                     
                     
                        0,00
                     
                     
                        - 11 325,94 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 2 213 124,99 
                     
                     
                        0,00
                     
                     
                        - 2 213 124,99 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 8 836 252,87 
                     
                     
                        0,00
                     
                     
                        - 8 836 252,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES01 (Andalucia) - Public
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 392 363,55 
                     
                     
                        0,00
                     
                     
                        - 1 392 363,55 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 4 817,72 
                     
                     
                        0,00
                     
                     
                        - 4 817,72 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 3 840,31 
                     
                     
                        0,00
                     
                     
                        - 3 840,31 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 10 149,21 
                     
                     
                        0,00
                     
                     
                        - 10 149,21 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 16 101,35 
                     
                     
                        0,00
                     
                     
                        - 16 101,35 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Risk management
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES02 (Aragon) - Risk management
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 61 836,72 
                     
                     
                        0,00
                     
                     
                        - 61 836,72 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 13 764,12 
                     
                     
                        0,00
                     
                     
                        - 13 764,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 31 023,61 
                     
                     
                        0,00
                     
                     
                        - 31 023,61 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 394,87 
                     
                     
                        0,00
                     
                     
                        - 1 394,87 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES03 (Asturias) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 240,90 
                     
                     
                        0,00
                     
                     
                        - 240,90 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 111 840,20 
                     
                     
                        0,00
                     
                     
                        - 111 840,20 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 102 836,23 
                     
                     
                        0,00
                     
                     
                        - 102 836,23 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 68 847,23 
                     
                     
                        0,00
                     
                     
                        - 68 847,23 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES05 (Canarias) - Public
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 5 062,14 
                     
                     
                        0,00
                     
                     
                        - 5 062,14 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 11 758,61 
                     
                     
                        0,00
                     
                     
                        - 11 758,61 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES06 (Cantabria) - Public
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 210,72 
                     
                     
                        0,00
                     
                     
                        - 210,72 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 10 211,08 
                     
                     
                        0,00
                     
                     
                        - 10 211,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES07 (Castilla La Mancha) - Public
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 965 059,79 
                     
                     
                        0,00
                     
                     
                        - 965 059,79 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 893,19 
                     
                     
                        0,00
                     
                     
                        - 9 893,19 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES08 (Castilla y León) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 323 577,68 
                     
                     
                        - 38,46 
                     
                     
                        - 323 539,22 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 80,60 
                     
                     
                        0,00
                     
                     
                        - 80,60 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 354,11 
                     
                     
                        0,00
                     
                     
                        - 9 354,11 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES14 (Navarra) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 34 956,17 
                     
                     
                        0,00
                     
                     
                        - 34 956,17 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja)
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 495,23 
                     
                     
                        0,00
                     
                     
                        - 495,23 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES16 (Rioja) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 866,91 
                     
                     
                        0,00
                     
                     
                        - 1 866,91 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs in ES17 (Valencia) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 9 038,24 
                     
                     
                        0,00
                     
                     
                        - 9 038,24 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Knowledge and innovation
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES01 (Andalucia) - Knowldege and Innovation
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 7 356,71 
                     
                     
                        0,00
                     
                     
                        - 7 356,71 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 360 319,51 
                     
                     
                        0,00
                     
                     
                        - 1 360 319,51 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES07 (Castilla-La Mancha) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 914 156,35 
                     
                     
                        0,00
                     
                     
                        - 914 156,35 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 125 720,27 
                     
                     
                        0,00
                     
                     
                        - 125 720,27 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 533 410,31 
                     
                     
                        0,00
                     
                     
                        - 533 410,31 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES10 (Extremadura) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 21 359,46 
                     
                     
                        0,00
                     
                     
                        - 21 359,46 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 50 628,33 
                     
                     
                        0,00
                     
                     
                        - 50 628,33 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 20 607,65 
                     
                     
                        0,00
                     
                     
                        - 20 607,65 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 63 782,15 
                     
                     
                        0,00
                     
                     
                        - 63 782,15 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES11 (Galicia) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 373 034,97 
                     
                     
                        0,00
                     
                     
                        - 373 034,97 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Forestry
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 76 520,85 
                     
                     
                        0,00
                     
                     
                        - 76 520,85 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Calculated correction: absence of KC: Verification of Reasonableness of costs & weakness in KC: PP verification in ES13 (Murcia) - Private
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 209 311,13 
                     
                     
                        0,00
                     
                     
                        - 209 311,13 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 5 227,07 
                     
                     
                        0,00
                     
                     
                        - 5 227,07 
                     
                  
                         
                     
                     
                        Rural Development EAFRD forestry measures
                     
                     
                        2016
                     
                     
                        Inappropriate evaluation of the reasonableness of costs using a comparison of different offers (Measure 227) - FY2016
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 8 006,64 
                     
                     
                        - 975,50 
                     
                     
                        - 7 031,14 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY 2016
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 2 486,63 
                     
                     
                        0,00
                     
                     
                        - 2 486,63 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 / FY2017
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 2 561,40 
                     
                     
                        0,00
                     
                     
                        - 2 561,40 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2018
                     
                     
                        Incorrect timing of the on-the-spot checks (Measures 10.1.4 and 10.1.6) - claim year 2015 /FY2018
                     
                     
                        FLAT RATE
                     
                     
                        2,00%
                     
                     
                        EUR
                     
                     
                        - 2 484,34 
                     
                     
                        0,00
                     
                     
                        - 2 484,34 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        No livestock headcount or assessment during the on-the-spot checks (Measure 13) - CY 2016 / FY2017
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        1,46%
                     
                     
                        EUR
                     
                     
                        - 97 169,24 
                     
                     
                        0,00
                     
                     
                        - 97 169,24 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2016
                     
                     
                        No livestock headcount or assessment during the on-the-spot checks (Measures 211, 212 and 13) - CY 2015 / FY2016
                     
                     
                        ESTIMATED BY PERCENTAGE
                     
                     
                        1,46%
                     
                     
                        EUR
                     
                     
                        - 100 060,20 
                     
                     
                        0,00
                     
                     
                        - 100 060,20 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total ES:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 18 599 617,85 
                        
                     
                     
                        
                           - 1 015,94 
                        
                     
                     
                        
                           - 18 598 601,91 
                        
                     
                  
                        
                           FR
                        
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Errors linked to expenditure - FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 22 802,68 
                     
                     
                        0,00
                     
                     
                        - 22 802,68 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Known financial error - IACS population - FY2017
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 517,58 
                     
                     
                        0,00
                     
                     
                        - 1 517,58 
                     
                  
                         
                     
                     
                        Rural Development EAFRD measures subject to IACS
                     
                     
                        2017
                     
                     
                        Most likely error - IACS population - FY2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 272 351,78 
                     
                     
                        0,00
                     
                     
                        - 272 351,78 
                     
                  
                         
                     
                     
                        Certification
                     
                     
                        2017
                     
                     
                        Most likely error - non-IACS population - FY2017
                     
                     
                        ESTIMATED BY AMOUNT
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 254 050,04 
                     
                     
                        0,00
                     
                     
                        - 254 050,04 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total FR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 550 722,08 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 550 722,08 
                        
                     
                  
                        
                           GR
                        
                     
                     
                        Rural Development EAFRD Investment - private beneficiaries
                     
                     
                        2014
                     
                     
                        "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 11 576,75 
                     
                     
                        - 11 576,75 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 18 169,56 
                     
                     
                        - 18 169,56 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2013
                     
                     
                        "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 12 381,57 
                     
                     
                        - 12 381,57 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 1 086 763,06 
                     
                     
                        0,00
                     
                     
                        - 1 086 763,06 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system, such as reference costs, a comparison of different offers, or an evaluations committee
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 554 918,10 
                     
                     
                        0,00
                     
                     
                        - 554 918,10 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 123 337,10 
                     
                     
                        0,00
                     
                     
                        - 123 337,10 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 993 611,51 
                     
                     
                        0,00
                     
                     
                        - 993 611,51 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 672 537,33 
                     
                     
                        0,00
                     
                     
                        - 672 537,33 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2011
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 13 840,39 
                     
                     
                        - 6 920,19 
                     
                     
                        - 6 920,20 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)
                     
                     
                        2012
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 18 158,25 
                     
                     
                        - 18 158,25 
                     
                     
                        0,00
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2016
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 679 818,83 
                     
                     
                        0,00
                     
                     
                        - 679 818,83 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2016
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 2 287 432,29 
                     
                     
                        0,00
                     
                     
                        - 2 287 432,29 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2017
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 521 536,28 
                     
                     
                        0,00
                     
                     
                        - 521 536,28 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 2 409 223,60 
                     
                     
                        0,00
                     
                     
                        - 2 409 223,60 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - public beneficiaries
                     
                     
                        2018
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 95 746,91 
                     
                     
                        0,00
                     
                     
                        - 95 746,91 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        Key control "appropriate procedures for the selection and appraisal of projects or applications" and key control "Appropriate evaluation of the reasonableness of costs using a suitable evaluation system"
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 158 557,32 
                     
                     
                        0,00
                     
                     
                        - 158 557,32 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total GR:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 9 657 608,85 
                        
                     
                     
                        
                           - 67 206,32 
                        
                     
                     
                        
                           - 9 590 402,53 
                        
                     
                  
                        
                           HU
                        
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2015
                     
                     
                        absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 76 289,54 
                     
                     
                        0,00
                     
                     
                        - 76 289,54 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2016
                     
                     
                        absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 378 156,47 
                     
                     
                        0,00
                     
                     
                        - 378 156,47 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Leader
                     
                     
                        2017
                     
                     
                        absence of appropriate procedures for the selection and appraisal of projects or applications Leader M 411, 412 and 413 and M 19 transitional arrangements
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 529,03 
                     
                     
                        0,00
                     
                     
                        - 529,03 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2016
                     
                     
                        Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 19 458,44 
                     
                     
                        0,00
                     
                     
                        - 19 458,44 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme
                     
                     
                        FLAT RATE
                     
                     
                        5,00%
                     
                     
                        EUR
                     
                     
                        - 12 518,38 
                     
                     
                        0,00
                     
                     
                        - 12 518,38 
                     
                  
                         
                     
                     
                        Rural Development EAFRD Measures with flat-rate support
                     
                     
                        2017
                     
                     
                        Appropriate checks to ensure that the applicant fulfil all eligibility criteria of the aid scheme and/or support measure Producer Groups
                     
                     
                        ONE OFF
                     
                     
                         
                     
                     
                        EUR
                     
                     
                        - 1 372 285,85 
                     
                     
                        0,00
                     
                     
                        - 1 372 285,85 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total HU:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 1 859 237,71 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 1 859 237,71 
                        
                     
                  
                        
                           IT
                        
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2017
                     
                     
                        FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 9 387,12 
                     
                     
                        0,00
                     
                     
                        - 9 387,12 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2018
                     
                     
                        FY 2017-2018 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 57 352,08 
                     
                     
                        0,00
                     
                     
                        - 57 352,08 
                     
                  
                         
                     
                     
                        Rural Development EAFRD investment - private beneficiaries
                     
                     
                        2019
                     
                     
                        FY 2019 - Measure 4.1 - Flat Rate 3% - Reasonableness of costs
                     
                     
                        FLAT RATE
                     
                     
                        3,00%
                     
                     
                        EUR
                     
                     
                        - 38 152,27 
                     
                     
                        0,00
                     
                     
                        - 38 152,27 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total IT:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 104 891,47 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 104 891,47 
                        
                     
                  
                        
                           SE
                        
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 1 104 587,88 
                     
                     
                        0,00
                     
                     
                        - 104 587,88 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 82 455,77 
                     
                     
                        0,00
                     
                     
                        - 82 455,77 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2015
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 46 827,61 
                     
                     
                        0,00
                     
                     
                        - 46 827,61 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2016
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 655 745,46 
                     
                     
                        0,00
                     
                     
                        - 655 745,46 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2017
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 499 167,69 
                     
                     
                        0,00
                     
                     
                        - 499 167,69 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2016
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 92 001,66 
                     
                     
                        0,00
                     
                     
                        - 92 001,66 
                     
                  
                         
                     
                     
                        Cross-compliance
                     
                     
                        2018
                     
                     
                        Insufficient number of on-the-spot checks - Deficient scope and quality of on-the-spot checks - Non-application of sanctions - CY 2017
                     
                     
                        FLAT RATE
                     
                     
                        10,00%
                     
                     
                        EUR
                     
                     
                        - 1 179 493,71 
                     
                     
                        0,00
                     
                     
                        - 1 179 493,71 
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        
                           Total SE:
                        
                     
                     
                        
                           EUR
                        
                     
                     
                        
                           - 3 660 279,78 
                        
                     
                     
                        
                           0,00
                        
                     
                     
                        
                           - 3 660 279,78 
                        
                     
                  
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Currency
                     
                     
                        Amount
                     
                     
                        Deductions
                     
                     
                        Financial Impact
                     
                  
                        
                           EUR
                        
                     
                     
                        - 36 257 674,56 
                     
                     
                        - 68 222,26 
                     
                     
                        - 36 189 452,30