CELEX: 32009D0721
Language: en
Date: 2009-09-24 00:00:00
Title: 2009/721/EC: Commission Decision of 24 September 2009 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2009) 7044)

30.9.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 257/28
            
         
      COMMISSION DECISION
   
   of 24 September 2009
   excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2009) 7044)
   (Only the Czech, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Portuguese, Slovenian and Spanish texts are authentic)
   (2009/721/EC)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the report issued on the outcome has been examined by the Commission.
            
         
               (3)
            
            
               Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed Community rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the European Agricultural Guarantee Fund, hereinafter referred to as EAGF, and under the European Agricultural Fund for Rural Development, hereinafter referred to as EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this Decision, the assessment of the amounts to be excluded on grounds of non-compliance with Community rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 6 January 2009 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from Community financing because it does not comply with Community rules.
   Article 2
   This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 24 September 2009.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
         BUDGET ITEM 6701
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  AT
               
               
                  Cross-compliance
               
               
                  2006-2007
               
               
                  Deficiencies concerning the system of application of reductions. Non-respect of Article 47 of Regulation (EC) No 796/2004 for cattle and sheep holders
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 981 349,96
               
               
                  0,00
               
               
                  – 981 349,96
               
            
                  AT
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  Non-respect of Article 47 of Regulation (EC) No 796/2004 for farmers with bovine and/or sheep and goats
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 530 810,86
               
               
                  0,00
               
               
                  – 530 810,86
               
            
                  Total AT
               
               
                  –1 512 160,82
               
               
                  0,00
               
               
                  –1 512 160,82
               
            
                  BE
               
               
                  Certification
               
               
                  2004
               
               
                  Extrapolation of random error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –98 303,45
               
               
                  0,00
               
               
                  –98 303,45
               
            
                  BE
               
               
                  Certification
               
               
                  2005
               
               
                  Extrapolation of random error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 260 740,00
               
               
                  0,00
               
               
                  – 260 740,00
               
            
                  Total BE
               
               
                  – 359 043,45
               
               
                  0,00
               
               
                  – 359 043,45
               
            
                  CZ
               
               
                  Milk powder for casein
               
               
                  2004
               
               
                  Wrong timing of samples taking and inappropriate product storage
               
               
                  flat-rate
               
               
                  5
               
               
                  CZK
               
               
                  –2 653 522,92
               
               
                  0,00
               
               
                  –2 653 522,92
               
            
                  CZ
               
               
                  Milk powder for casein
               
               
                  2005
               
               
                  Wrong timing of samples taking and inappropriate product storage
               
               
                  flat-rate
               
               
                  5
               
               
                  CZK
               
               
                  –2 723 245,64
               
               
                  0,00
               
               
                  –2 723 245,64
               
            
                  Total CZ
               
               
                  –5 376 768,56
               
               
                  0,00
               
               
                  –5 376 768,56
               
            
                  DE
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Non-respect of Article 47 of Regulation (EC) No 796/2004
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –82 051,60
               
               
                  0,00
               
               
                  –82 051,60
               
            
                  DE
               
               
                  Financial audit — Late payments
               
               
                  2007
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –65 908,59
               
               
                  –65 908,59
               
               
                  0,00
               
            
                  DE
               
               
                  Financial audit — Overshooting
               
               
                  2007
               
               
                  Overshooting of rural development allocations and correction due to clearance decisions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 286 683,79
               
               
                  –1 286 683,79
               
               
                  0,00
               
            
                  DE
               
               
                  Irregularities
               
               
                  2008
               
               
                  Reimbursement concerning irregularity cases
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  104 567,45
               
               
                  0,00
               
               
                  104,567,45
               
            
                  DE
               
               
                  Rural Development EAGGF Axis 2 (2000-2006, area related measures)
               
               
                  2006
               
               
                  Absence of cross-checks with central livestock databank in case of applications for agri-environmental measures with livestock density limitation as an eligibility condition
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 418 300,00
               
               
                  0,00
               
               
                  – 418 300,00
               
            
                  Total DE
               
               
                  –1 748 376,53
               
               
                  –1 352 592,38
               
               
                  – 395 784,15
               
            
                  ES
               
               
                  Meat premiums — Ewe and goats
               
               
                  2003
               
               
                  Absence of on-the-spot-checks during first month of retention and their general poor quality
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –2 071 611,91
               
               
                  0,00
               
               
                  –2 071 611,91
               
            
                  ES
               
               
                  Meat premiums — Ewe and goats
               
               
                  2004
               
               
                  Absence of on-the-spot-checks during first month of retention and their general poor quality
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –2 021 847,48
               
               
                  0,00
               
               
                  –2 021 847,48
               
            
                  ES
               
               
                  Meat premiums — Ewe and goats
               
               
                  2005
               
               
                  Absence of on-the-spot-checks during first month of retention and their general poor quality
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –2 008 918,46
               
               
                  0,00
               
               
                  –2 008 918,46
               
            
                  ES
               
               
                  Meat premiums — Ewe and goats
               
               
                  2006
               
               
                  Absence of on-the-spot-checks during first month of retention and their general poor quality
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –1 512,05
               
               
                  0,00
               
               
                  –1 512,05
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2003
               
               
                  Weaknesses in key and ancillary controls in Andalusia
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –15 571 890,92
               
               
                  0,00
               
               
                  –15 571 890,92
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2003
               
               
                  Weaknesses in key and ancillary controls
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –7 493 167,92
               
               
                  0,00
               
               
                  –7 493 167,92
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2003
               
               
                  Wrong calculation of sanctions as a result of inappropriate application of technical tolerance margins in Andalusia
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –7 804 696,43
               
               
                  0,00
               
               
                  –7 804 696,43
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2004
               
               
                  Weaknesses in key and ancillary controls in Andalusia
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 470 563,99
               
               
                  0,00
               
               
                  – 470 563,99
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2004
               
               
                  Weaknesses in key and ancillary controls
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 120 076,26
               
               
                  0,00
               
               
                  – 120 076,26
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2005
               
               
                  Weaknesses in key and ancillary controls in Andalusia
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 127 706,94
               
               
                  0,00
               
               
                  – 127 706,94
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2005
               
               
                  Weaknesses in key and ancillary controls
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –35 516,52
               
               
                  0,00
               
               
                  –35 516,52
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2006
               
               
                  Weaknesses in key and ancillary controls in Andalusia
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 102 574,75
               
               
                  0,00
               
               
                  – 102 574,75
               
            
                  ES
               
               
                  Olive oil — Production aid
               
               
                  2006
               
               
                  Weaknesses in key and ancillary controls
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –14 813,23
               
               
                  0,00
               
               
                  –14 813,23
               
            
                  ES
               
               
                  Olive oil — Production refund on olive oil for preserved food
               
               
                  2003
               
               
                  Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –56 556,66
               
               
                  0,00
               
               
                  –56 556,66
               
            
                  ES
               
               
                  Olive oil — Production refund on olive oil for preserved food
               
               
                  2004
               
               
                  Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 247 607,45
               
               
                  0,00
               
               
                  – 247 607,45
               
            
                  ES
               
               
                  Olive oil — Production refund on olive oil for preserved food
               
               
                  2005
               
               
                  Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 158 115,39
               
               
                  0,00
               
               
                  – 158 115,39
               
            
                  ES
               
               
                  Olive oil — Production refund on olive oil for preserved food
               
               
                  2006
               
               
                  Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 199 478,40
               
               
                  0,00
               
               
                  – 199 478,40
               
            
                  ES
               
               
                  Olive oil — Production refund on olive oil for preserved food
               
               
                  2007
               
               
                  Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –1 508,41
               
               
                  0,00
               
               
                  –1 508,41
               
            
                  ES
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2004
               
               
                  Insufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 727 721,00
               
               
                  0,00
               
               
                  – 727 721,00
               
            
                  ES
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2005
               
               
                  Insufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –1 019 192,00
               
               
                  0,00
               
               
                  –1 019 192,00
               
            
                  Total ES
               
               
                  –40 255 076,17
               
               
                  0,00
               
               
                  –40 255 076,17
               
            
                  FI
               
               
                  Meat premiums — Bovines
               
               
                  2004
               
               
                  Wrong calculation of sanctions concerning suckler cows
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 902,49
               
               
                  0,00
               
               
                  –2 902,49
               
            
                  FI
               
               
                  Meat premiums — Bovines
               
               
                  2004
               
               
                  Late start of controls in 2003. Wrong calculation of sanctions concerning suckler cows
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –51 722,18
               
               
                  0,00
               
               
                  –51 722,18
               
            
                  FI
               
               
                  Meat premiums — Bovines
               
               
                  2005
               
               
                  Wrong calculation of sanctions concerning suckler cows
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 472,54
               
               
                  0,00
               
               
                  –3 472,54
               
            
                  FI
               
               
                  Meat premiums — Bovines
               
               
                  2006
               
               
                  Wrong calculation of sanctions concerning suckler cows
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 225,89
               
               
                  0,00
               
               
                  –2 225,89
               
            
                  Total FI
               
               
                  –60 323,10
               
               
                  0,00
               
               
                  –60 323,10
               
            
                  FR
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Claim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –74 768,22
               
               
                  0,00
               
               
                  –74 768,22
               
            
                  FR
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Claim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –22 865 398,47
               
               
                  0,00
               
               
                  –22 865 398,47
               
            
                  FR
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  Claim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –48 018 996,45
               
               
                  0,00
               
               
                  –48 018 996,45
               
            
                  FR
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  Claim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks
               
               
                  flat rate
               
               
                  10
               
               
                  EUR
               
               
                  –9 305,52
               
               
                  0,00
               
               
                  –9 305,52
               
            
                  Total FR
               
               
                  –70 968 468,66
               
               
                  0,00
               
               
                  –70 968 468,66
               
            
                  GB
               
               
                  Financial audit — Late payments
               
               
                  2006
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 732 301,16
               
               
                  –5 732 301,16
               
               
                  0,00
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  Overshooting of rural development allocations
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 784 708,59
               
               
                  0,00
               
               
                  – 784 708,59
               
            
                  GB
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  Overshooting of rural development allocations and correction of milk levies
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 423 891,69
               
               
                  –4 423 891,69
               
               
                  0,00
               
            
                  Total GB
               
               
                  –10 940 901,44
               
               
                  –10 156 192,85
               
               
                  – 784 708,59
               
            
                  GR
               
               
                  Financial audit — Late payments
               
               
                  2006
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –4 553 141,32
               
               
                  –4 553 141,32
               
               
                  0,00
               
            
                  GR
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings, allocations and correction of milk levies
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –8 746 881,86
               
               
                  –8 746 881,86
               
               
                  0,00
               
            
                  GR
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 841 695,81
               
               
                  0,00
               
               
                  –1 841 695,81
               
            
                  GR
               
               
                  Fruit and vegetables — Tomato processing
               
               
                  2006
               
               
                  Weaknesses in area, accounting and administrative controls
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –1 517 924,28
               
               
                  0,00
               
               
                  –1 517 924,28
               
            
                  GR
               
               
                  Olive oil — Improvement of quality of olive oil
               
               
                  2004
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 337 272,64
               
               
                  0,00
               
               
                  – 337 272,64
               
            
                  GR
               
               
                  Public storage — Rice
               
               
                  2006
               
               
                  Improper time of weighing the stock and assessing missing quantities which led to undue costs of storage
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 110 459,51
               
               
                  0,00
               
               
                  – 110 459,51
               
            
                  GR
               
               
                  Public storage — Rice
               
               
                  2007
               
               
                  Improper time of weighing the stock and assessing missing quantities which led to undue costs of storage
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –55 227,40
               
               
                  0,00
               
               
                  –55 227,40
               
            
                  Total GR
               
               
                  –17 162 602,82
               
               
                  –13 300 023,18
               
               
                  –3 862 579,64
               
            
                  HU
               
               
                  Direct payments
               
               
                  2005
               
               
                  Claim year 2004 — Weaknesses in LPIS
               
               
                  flat-rate
               
               
                  2
               
               
                  HUF
               
               
                  – 159 697 460,46
               
               
                  0,00
               
               
                  – 159 697 460,46
               
            
                  HU
               
               
                  Direct payments
               
               
                  2005
               
               
                  Claim year 2004 — Weaknesses in LPIS, insufficient control of GAEC
               
               
                  flat-rate
               
               
                  2
               
               
                  HUF
               
               
                  –1 565 085 360,96
               
               
                  0,00
               
               
                  –1 565 085 360,96
               
            
                  HU
               
               
                  Direct payments
               
               
                  2006
               
               
                  Claim year 2004 — Weaknesses in LPIS
               
               
                  flat-rate
               
               
                  2
               
               
                  HUF
               
               
                  – 974 468,50
               
               
                  0,00
               
               
                  – 974 468,50
               
            
                  HU
               
               
                  Direct payments
               
               
                  2006
               
               
                  Claim year 2004 — Weaknesses in LPIS, insufficient control of GAEC
               
               
                  flat-rate
               
               
                  2
               
               
                  HUF
               
               
                  –2 111 378,44
               
               
                  0,00
               
               
                  –2 111 378,44
               
            
                  HU
               
               
                  Direct payments
               
               
                  2006
               
               
                  Claim year 2005 — Weaknesses in LPIS-GIS
               
               
                  flat-rate
               
               
                  2
               
               
                  HUF
               
               
                  –1 874 226 638,20
               
               
                  0,00
               
               
                  –1 874 226 638,20
               
            
                  HU
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2005
               
               
                  Cross-checks with animal data base not satisfactory
               
               
                  one-off
               
               
                   
               
               
                  HUF
               
               
                  –42 638 662,00
               
               
                  0,00
               
               
                  –42 638 662,00
               
            
                  Total HU
               
               
                  –3 644 733 968,56
               
               
                  0,00
               
               
                  –3 644 733 968,56
               
            
                  IE
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Non-respect of Article 47 of Regulation (EC) No 796/2004
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 707 810,71
               
               
                  0,00
               
               
                  – 707 810,71
               
            
                  IE
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  Non-respect of Article 47 of Regulation (EC) No 796/2004
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –7 117,53
               
               
                  0,00
               
               
                  –7 117,53
               
            
                  Total IE
               
               
                  – 714 928,24
               
               
                  0,00
               
               
                  – 714 928,24
               
            
                  IT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2003
               
               
                  Weaknesses in physical checks
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 620 190,92
               
               
                  0,00
               
               
                  – 620 190,92
               
            
                  IT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2003
               
               
                  Payments made for sugar imported from the Balkans
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –38 460,42
               
               
                  0,00
               
               
                  –38 460,42
               
            
                  IT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2004
               
               
                  Weaknesses in physical checks
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  – 521 176,14
               
               
                  0,00
               
               
                  – 521 176,14
               
            
                  IT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2004
               
               
                  Payments made for sugar imported from the Balkans
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 149 226,45
               
               
                  0,00
               
               
                  – 149 226,45
               
            
                  IT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2005
               
               
                  Weaknesses in physical checks
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –7 075,80
               
               
                  0,00
               
               
                  –7 075,80
               
            
                  IT
               
               
                  Fruit and vegetables — Citrus processing
               
               
                  2005
               
               
                  Various control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –2 434 173,33
               
               
                  0,00
               
               
                  –2 434 173,33
               
            
                  IT
               
               
                  Fruit and vegetables — Citrus processing
               
               
                  2006
               
               
                  Various control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed
               
               
                  flat rate
               
               
                  5
               
               
                  EUR
               
               
                  –1 105 506,48
               
               
                  0,00
               
               
                  –1 105 506,48
               
            
                  IT
               
               
                  Irregularities
               
               
                  2008
               
               
                  Reimbursement concerning irregularity cases
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  44 226,30
               
               
                  0,00
               
               
                  44 226,30
               
            
                  IT
               
               
                  Olive oil — Restitution conserves
               
               
                  2003
               
               
                  Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –52 085,75
               
               
                  0,00
               
               
                  –52 085,75
               
            
                  IT
               
               
                  Olive oil — Restitution conserves
               
               
                  2004
               
               
                  Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 220 175,36
               
               
                  0,00
               
               
                  – 220 175,36
               
            
                  IT
               
               
                  Olive oil — Restitution conserves
               
               
                  2005
               
               
                  Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  – 213 470,02
               
               
                  0,00
               
               
                  – 213 470,02
               
            
                  IT
               
               
                  Olive oil — Restitution conserves
               
               
                  2006
               
               
                  Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –85 920,81
               
               
                  0,00
               
               
                  –85 920,81
               
            
                  IT
               
               
                  Olive oil — Restitution conserves
               
               
                  2007
               
               
                  Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls
               
               
                  flat rate
               
               
                  2
               
               
                  EUR
               
               
                  –2 378,19
               
               
                  0,00
               
               
                  –2 378,19
               
            
                  Total IT
               
               
                  –5 405 613,38
               
               
                  0,00
               
               
                  –5 405 613,38
               
            
                  LT
               
               
                  Direct payments
               
               
                  2005
               
               
                  Weaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC
               
               
                  flat rate
               
               
                  2
               
               
                  LTL
               
               
                  –8 187 386,50
               
               
                  0,00
               
               
                  –8 187 386,50
               
            
                  LT
               
               
                  Direct payments
               
               
                  2006
               
               
                  Weaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC
               
               
                  flat rate
               
               
                  2
               
               
                  LTL
               
               
                  – 329,75
               
               
                  0,00
               
               
                  – 329,75
               
            
                  Total LT
               
               
                  –8 187 716,25
               
               
                  0,00
               
               
                  –8 187 716,25
               
            
                  LU
               
               
                  Direct payments
               
               
                  2006
               
               
                  Wrong calculation of the rights for single-area payments using improper regional average
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –3 834,18
               
               
                  0,00
               
               
                  –3 834,18
               
            
                  LU
               
               
                  Direct payments
               
               
                  2007
               
               
                  Wrong calculation of the rights for single-area payments using improper regional average
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 513,28
               
               
                  0,00
               
               
                  – 513,28
               
            
                  Total LU
               
               
                  –4 347,46
               
               
                  0,00
               
               
                  –4 347,46
               
            
                  MT
               
               
                  Financial audit — Overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –16 690,38
               
               
                  –16 690,38
               
               
                  0,00
               
            
                  Total MT
               
               
                  –16 690,38
               
               
                  –16 690,38
               
               
                  0,00
               
            
                  NL
               
               
                  Direct payments
               
               
                  2006
               
               
                  Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 538 453,00
               
               
                  0,00
               
               
                  –5 538 453,00
               
            
                  NL
               
               
                  Direct payments
               
               
                  2007
               
               
                  Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 866 224,00
               
               
                  0,00
               
               
                  –5 866 224,00
               
            
                  NL
               
               
                  Direct payments
               
               
                  2008
               
               
                  Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –5 226 404,00
               
               
                  0,00
               
               
                  –5 226 404,00
               
            
                  NL
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2001
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  – 392 282,80
               
               
                  0,00
               
               
                  – 392 282,80
               
            
                  NL
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2002
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  –5 601 293,13
               
               
                  0,00
               
               
                  –5 601 293,13
               
            
                  NL
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2003
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  –1 215 943,72
               
               
                  0,00
               
               
                  –1 215 943,72
               
            
                  NL
               
               
                  Export refunds and food aid outside the EU
               
               
                  2001
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  – 137 829,09
               
               
                  0,00
               
               
                  – 137 829,09
               
            
                  NL
               
               
                  Export refunds and food aid outside the EU
               
               
                  2002
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  –1 968 021,91
               
               
                  0,00
               
               
                  –1 968 021,91
               
            
                  NL
               
               
                  Export refunds and food aid outside the EU
               
               
                  2003
               
               
                  Insufficient quantity of substitution checks in customs offices in Rotterdam district
               
               
                  flat-rate
               
               
                  10
               
               
                  EUR
               
               
                  – 427 223,47
               
               
                  0,00
               
               
                  – 427 223,47
               
            
                  NL
               
               
                  Financial audit — Overshooting
               
               
                  2006
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 871 229,37
               
               
                  0,00
               
               
                  –1 871 229,37
               
            
                  Total NL
               
               
                  –28 244 904,49
               
               
                  0,00
               
               
                  –28 244 904,49
               
            
                  PL
               
               
                  Rural Development EAGGF Axis 2 (2000-2006, area related measures)
               
               
                  2005
               
               
                  No cross-checks with animal database performed until the end of 2005. Poor quality of control reports. Not all agri-enviromental commitments checked. Lack of sanctions
               
               
                  flat-rate
               
               
                  5
               
               
                  PLN
               
               
                  –47 152 775,00
               
               
                  0,00
               
               
                  –47 152 775,00
               
            
                  Total PL
               
               
                  –47 152 775,00
               
               
                  0,00
               
               
                  –47 152 775,00
               
            
                  PT
               
               
                  Certification
               
               
                  2001
               
               
                  Most likely error of overpayments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 073 170,00
               
               
                  –2 848 206,87
               
               
                  775 036,87
               
            
                  PT
               
               
                  Certification
               
               
                  2002
               
               
                  Most likely error of overpayments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –1 768 014,18
               
               
                  0,0
               
               
                  –1 768 014,18
               
            
                  PT
               
               
                  Certification
               
               
                  2002
               
               
                  Systematic error
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 455 084,30
               
               
                  0,0
               
               
                  – 455 084,30
               
            
                  PT
               
               
                  Certification
               
               
                  2003
               
               
                  Most likely error of overpayments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 056 200,00
               
               
                  0,0
               
               
                  –2 056 200,00
               
            
                  PT
               
               
                  Certification
               
               
                  2004
               
               
                  Most likely error of overpayments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  – 226 000,00
               
               
                  0,0
               
               
                  – 226 000,00
               
            
                  PT
               
               
                  Certification
               
               
                  2005
               
               
                  Most likely error of overpayments
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –2 147 000,00
               
               
                  0,0
               
               
                  –2 147 000,00
               
            
                  PT
               
               
                  Certification
               
               
                   
               
               
                  Recoveries already reimbursed to the Community budget with regards to certification 2001-2005
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  134 701,72
               
               
                  0,0
               
               
                  134 701,72
               
            
                  PT
               
               
                  Cross-compliance
               
               
                  2006
               
               
                  Controls performed too late
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 727 228,53
               
               
                  0,0
               
               
                  – 727 228,53
               
            
                  PT
               
               
                  Cross-compliance
               
               
                  2007
               
               
                  Controls performed too late
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –1 952,69
               
               
                  0,0
               
               
                  –1 952,69
               
            
                  PT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2003
               
               
                  Minimum number of substitution checks in 2003 not reached in two customs offices
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –16 434,84
               
               
                  0,0
               
               
                  –16 434,84
               
            
                  PT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2004
               
               
                  Minimum number of substitution checks in 2003 not reached in two customs offices
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  –28 112,11
               
               
                  0,0
               
               
                  –28 112,11
               
            
                  PT
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2004
               
               
                  Wrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –1 264 084,00
               
               
                  0,0
               
               
                  –1 264 084,00
               
            
                  PT
               
               
                  RD Guarantee Accompanying Measures (area related measures)
               
               
                  2005
               
               
                  Wrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually
               
               
                  flat-rate
               
               
                  2
               
               
                  EUR
               
               
                  –1 399 863,00
               
               
                  0,0
               
               
                  –1 399 863,00
               
            
                  Total PT
               
               
                  –12 028 441,93
               
               
                  –2 848 206,87
               
               
                  –9 180 235,06
               
            
                  SI
               
               
                  Financial audit — Late payments
               
               
                  2007
               
               
                  Non-respect of payment deadlines
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –11 173,87
               
               
                  –11 173,87
               
               
                  0,0
               
            
                  SI
               
               
                  Financial audit — Overshooting
               
               
                  2007
               
               
                  Overshooting of financial ceilings
               
               
                  one-off
               
               
                   
               
               
                  EUR
               
               
                  –14 688,91
               
               
                  –14 688,91
               
               
                  0,0
               
            
                  Total SI
               
               
                  –25 862,78
               
               
                  –25 862,78
               
               
                  0,0
               
            
         
      
         BUDGET ITEM 6711
         
      
      
                  MS
               
               
                  Measure
               
               
                  FY
               
               
                  Reason for correction
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions already made
               
               
                  Financial impact
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 2 (2007 DE06RPO 020)
               
               
                  2007
               
               
                  Absence of cross-checks with central livestock databank in case of applications for agri-environmental measures with livestock density limitation as an eligibility condition
               
               
                  flat-rate
               
               
                  5
               
               
                  EUR
               
               
                  – 350 800,00
               
               
                  0,0
               
               
                  – 350 800,00
               
            
                  Total DE
               
               
                  – 350 800,00
               
               
                  0,0
               
               
                  – 350 800,00