CELEX: 32014D0191
Language: en
Date: 2014-04-04 00:00:00
Title: (2014/191/EU): Commission Implementing Decision of 4 April 2014 on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2014) 2008)

8.4.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 104/43
            
         COMMISSION IMPLEMENTING DECISION
   of 4 April 2014
   on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
   (notified under document C(2014) 2008)
   (Only the Danish, English, Finnish, French, German, Greek, Italian, Portuguese, Romanian, Slovenian, Spanish and Swedish texts are authentic)
   (2014/191/EU)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,
   Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,
   Having consulted the Committee on the Agricultural Funds,
   Whereas:
   
               (1)
            
            
               Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.
            
         
               (2)
            
            
               The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.
            
         
               (3)
            
            
               Under Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
            
         
               (4)
            
            
               In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
            
         
               (5)
            
            
               The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
            
         
               (7)
            
            
               This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 December 2013 and relating to its content,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   The expenditure itemised in the Annex hereto that has been incurred by the Member States' accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
   Article 2
   This Decision is addressed to the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Portuguese Republic, Romania, the Republic of Slovenia, the Republic of Finland, the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 4 April 2014.
      
         
            For the Commission
         
         Dacian CIOLOȘ
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 160, 26.6.1999, p. 103.
   
      (2)  OJ L 209, 11.8.2005, p. 1.
   
      ANNEX
      
                  MS
               
               
                  Measure
               
               
                  Financial Year
               
               
                  Reason
               
               
                  Type
               
               
                  %
               
               
                  Currency
               
               
                  Amount
               
               
                  Deductions
               
               
                  Financial impact
               
            
                  
                     BUDGET ITEM: 6701
                     
                  
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 287 632,19
               
               
                  0,00
               
               
                  – 287 632,19
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Ineligible costs for organic plant protection materials
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 765,48
               
               
                  0,00
               
               
                  – 4 765,48
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Ineligible producer organisation
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 181 675,81
               
               
                  0,00
               
               
                  – 181 675,81
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 317 109,84
               
               
                  0,00
               
               
                  – 317 109,84
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible producer organisation
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 203 273,58
               
               
                  0,00
               
               
                  – 203 273,58
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Ineligible costs for organic plant protection materials
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 27 548,70
               
               
                  0,00
               
               
                  – 27 548,70
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  0,96
               
               
                  0,00
               
               
                  0,96
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible producer organisation
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 183,25
               
               
                  0,00
               
               
                  – 1 183,25
               
            
                  DK
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Ineligible costs for organic plant protection materials
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 9,57
               
               
                  0,00
               
               
                  – 9,57
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 879 877,97
               
               
                  – 7 357,88
               
               
                  – 4 872 520,09
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 753,74
               
               
                  – 4,49
               
               
                  – 1 749,25
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Incorrect calculation of sanctions, CY 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 31 895,68
               
               
                  – 301,59
               
               
                  – 31 594,09
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 119,58
               
               
                  0,00
               
               
                  – 119,58
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Incorrect calculation of sanctions, CY 2010
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 230,67
               
               
                  0,00
               
               
                  – 3 230,67
               
            
                  
                     TOTAL DK
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 940 075,10
                  
               
               
                  
                     – 7 663,96
                  
               
               
                  
                     – 5 932 411,14
                  
               
            
                  ES
               
               
                  Irregularities
               
               
                  2007
               
               
                  Reimbursement due to the incorrect application of the 50/50 rule for 4 cases
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  721 332,88
               
               
                  0,00
               
               
                  721 332,88
               
            
                  ES
               
               
                  Irregularities
               
               
                  2007
               
               
                  Non-reporting of interest in the Annex III table of financial year 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 360 592,37
               
               
                  0,00
               
               
                  – 1 360 592,37
               
            
                  ES
               
               
                  Irregularities
               
               
                  2008
               
               
                  Non-reporting of interest in the Annex III table of financial year 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 230 803,77
               
               
                  0,00
               
               
                  – 230 803,77
               
            
                  ES
               
               
                  Irregularities
               
               
                  2011
               
               
                  Non-respect of Article 32(8)(a) of R.1290/2005
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 165 390,13
               
               
                  0,00
               
               
                  – 165 390,13
               
            
                  ES
               
               
                  Irregularities
               
               
                  2011
               
               
                  Non-respect of Article 32(4)(a) of R.1290/2005
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 754 473,76
               
               
                  0,00
               
               
                  – 754 473,76
               
            
                  ES
               
               
                  Irregularities
               
               
                  2011
               
               
                  Incorrect date of primary administrative or judicial finding in the Annex III table (case 02220090118)
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 350 053,18
               
               
                  0,00
               
               
                  – 350 053,18
               
            
                  ES
               
               
                  Irregularities
               
               
                  2011
               
               
                  Negligence in the recovery of a debt case
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 447 032,48
               
               
                  0,00
               
               
                  – 6 447 032,48
               
            
                  
                     TOTAL ES
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 8 587 012,81
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 8 587 012,81
                  
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  144,79
               
               
                  0,00
               
               
                  144,79
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  52,13
               
               
                  0,00
               
               
                  52,13
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 25 717,74
               
               
                  0,00
               
               
                  – 25 717,74
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Use of 0 % sanction, CY 2006
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 45 508,78
               
               
                  – 54,61
               
               
                  – 45 454,17
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  0,00 %
               
               
                  EUR
               
               
                  221,44
               
               
                  0,00
               
               
                  221,44
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  146,35
               
               
                  0,00
               
               
                  146,35
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  2 726,86
               
               
                  – 2,99
               
               
                  2 729,85
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 088 571,54
               
               
                  – 1 585,04
               
               
                  – 1 086 986,50
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  0,00 %
               
               
                  EUR
               
               
                  119,47
               
               
                  0,00
               
               
                  119,47
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 0,19
               
               
                  0,00
               
               
                  – 0,19
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 219,63
               
               
                  – 86,94
               
               
                  – 132,69
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 090 265,16
               
               
                  – 3 306,07
               
               
                  – 1 086 959,09
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2006
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 0,59
               
               
                  0,00
               
               
                  – 0,59
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  0,00 %
               
               
                  EUR
               
               
                  5,21
               
               
                  0,00
               
               
                  5,21
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 91,71
               
               
                  0,00
               
               
                  – 91,71
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 159,46
               
               
                  0,00
               
               
                  – 159,46
               
            
                  
                     TOTAL FI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 247 118,55
                  
               
               
                  
                     – 5 035,65
                  
               
               
                  
                     – 2 242 082,90
                  
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Various ineligible aid payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 698 322,85
               
               
                  0,00
               
               
                  – 698 322,85
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Various ineligible aid payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 600 581,03
               
               
                  0,00
               
               
                  – 1 600 581,03
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2009
               
               
                  Various ineligible aid payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 201 489,94
               
               
                  0,00
               
               
                  – 3 201 489,94
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2010
               
               
                  Various ineligible aid payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 219 199,04
               
               
                  0,00
               
               
                  – 219 199,04
               
            
                  FR
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2011
               
               
                  Various ineligible aid payments
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 13 068,19
               
               
                  0,00
               
               
                  – 13 068,19
               
            
                  FR
               
               
                  Entitlements
               
               
                  2007
               
               
                  Undue allocation of National Reserve
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 12 098 866,64
               
               
                  – 72 593,20
               
               
                  – 12 026 273,44
               
            
                  FR
               
               
                  Entitlements
               
               
                  2007
               
               
                  Undue allocation of National Reserve
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 626 478,62
               
               
                  – 95 252,96
               
               
                  – 47 531 225,66
               
            
                  FR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Undue allocation of National Reserve
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 12 098 866,64
               
               
                  – 60 494,33
               
               
                  – 12 038 372,31
               
            
                  FR
               
               
                  Entitlements
               
               
                  2008
               
               
                  Undue allocation of National Reserve
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 626 478,62
               
               
                  – 238 132,39
               
               
                  – 47 388 346,23
               
            
                  FR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Undue allocation of National Reserve
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 12 098 866,64
               
               
                  – 60 494,33
               
               
                  – 12 038 372,31
               
            
                  FR
               
               
                  Entitlements
               
               
                  2009
               
               
                  Undue allocation of National Reserve
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 626 478,62
               
               
                  – 238 132,39
               
               
                  – 47 388 346,23
               
            
                  FR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Undue allocation of National Reserve
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 12 098 866,64
               
               
                  – 24 197,73
               
               
                  – 12 074 668,91
               
            
                  FR
               
               
                  Entitlements
               
               
                  2010
               
               
                  Undue allocation of National Reserve
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 47 626 478,62
               
               
                  – 285 758,87
               
               
                  – 47 340 719,75
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Reimbursement for correction included in Decision 43 linked to audit XC/2009/003/FR
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  157 245,53
               
               
                  0,00
               
               
                  157 245,53
               
            
                  FR
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Reimbursement for correction included in Decision 43 linked to audit XC/2009/003/FR
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  26 673,71
               
               
                  0,00
               
               
                  26 673,71
               
            
                  
                     TOTAL FR
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 244 450 122,85
                  
               
               
                  
                     – 1 075 056,20
                  
               
               
                  
                     – 243 375 066,65
                  
               
            
                  GB
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2006
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 68 009,01
               
               
                  0,00
               
               
                  – 68 009,01
               
            
                  GB
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2007
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 62 104,18
               
               
                  0,00
               
               
                  – 62 104,18
               
            
                  GB
               
               
                  Fruit and Vegetables — Operational Programmes
               
               
                  2008
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 33 722,85
               
               
                  0,00
               
               
                  – 33 722,85
               
            
                  GB
               
               
                  _Recoveries
               
               
                  2009
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 55 487,50
               
               
                  0,00
               
               
                  – 55 487,50
               
            
                  GB
               
               
                  _Recoveries
               
               
                  2010
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 46 754,53
               
               
                  0,00
               
               
                  – 46 754,53
               
            
                  GB
               
               
                  _Recoveries
               
               
                  2011
               
               
                  Bookkeeping/accounting errors
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 299 733,08
               
               
                  0,00
               
               
                  – 299 733,08
               
            
                  GB
               
               
                  Other Direct Aid — Article 68-72 of Reg. 73/2009
               
               
                  2011
               
               
                  Non-application of reductions/exclusions and undue payments to non-identified animals
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 194 394,22
               
               
                  0,00
               
               
                  – 194 394,22
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Ineffective control of SMR 8a, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 257 134,00
               
               
                  0,00
               
               
                  – 257 134,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non or incorrect application of regulatory sanctions, CY 2007
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 757 135,00
               
               
                  0,00
               
               
                  – 757 135,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Ineffective control of SMR 8a, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 240 326,00
               
               
                  0,00
               
               
                  – 240 326,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non or incorrect application of regulatory sanctions, CY 2008
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 423 317,00
               
               
                  0,00
               
               
                  – 423 317,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Ineffective control of SMR 8a, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 252 305,00
               
               
                  0,00
               
               
                  – 252 305,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non or incorrect application of regulatory sanctions, CY 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 31 208,00
               
               
                  0,00
               
               
                  – 31 208,00
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor NC, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 949 043,26
               
               
                  – 59 941,88
               
               
                  – 2 889 101,38
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 175 238,88
               
               
                  – 24 310,41
               
               
                  – 1 150 928,47
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1 901,10
               
               
                  0,00
               
               
                  1 901,10
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 4 961,22
               
               
                  – 34,71
               
               
                  – 4 926,51
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  795,26
               
               
                  0,00
               
               
                  795,26
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 58,63
               
               
                  0,00
               
               
                  – 58,63
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 879,96
               
               
                  0,00
               
               
                  – 879,96
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 164 633,01
               
               
                  – 388,79
               
               
                  – 1 164 244,22
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 440,27
               
               
                  0,00
               
               
                  – 440,27
               
            
                  
                     TOTAL GB
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 8 014 189,24
                  
               
               
                  
                     – 84 675,79
                  
               
               
                  
                     – 7 929 513,45
                  
               
            
                  GR
               
               
                  Fruit and Vegetables — Peaches and Pears Processing
               
               
                  2008
               
               
                  Deficient physical checks on 5 % of the areas and incomplete information on products sold on the fresh market in Producer Organisation's records
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 682 302,86
               
               
                  0,00
               
               
                  – 682 302,86
               
            
                  
                     TOTAL GR
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 682 302,86
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 682 302,86
                  
               
            
                  IT
               
               
                  Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines
               
               
                  2007
               
               
                  Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 639 734,17
               
               
                  – 4 187,86
               
               
                  – 1 635 546,31
               
            
                  IT
               
               
                  Entitlements
               
               
                  2007
               
               
                  Incorrect application of the regulation regarding the allocation of the special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 475 405,85
               
               
                  – 2 852,44
               
               
                  – 472 553,41
               
            
                  IT
               
               
                  Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines
               
               
                  2008
               
               
                  Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 697 012,09
               
               
                  – 8 100,59
               
               
                  – 1 688 911,50
               
            
                  IT
               
               
                  Entitlements
               
               
                  2008
               
               
                  Incorrect application of the regulation regarding the allocation of the special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 577 691,90
               
               
                  – 3 466,14
               
               
                  – 574 225,76
               
            
                  IT
               
               
                  Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines
               
               
                  2009
               
               
                  Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 701 995,62
               
               
                  0,00
               
               
                  – 1 701 995,62
               
            
                  IT
               
               
                  Entitlements
               
               
                  2009
               
               
                  Incorrect application of the regulation regarding the allocation of the special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 279 114,77
               
               
                  0,00
               
               
                  – 279 114,77
               
            
                  IT
               
               
                  Entitlements
               
               
                  2010
               
               
                  Incorrect application of the regulation regarding the allocation of the special entitlements
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 534 365,66
               
               
                  0,00
               
               
                  – 534 365,66
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2010
               
               
                  deficiencies in the accreditation criteria for EAGF (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 623 731,00
               
               
                  0,00
               
               
                  – 623 731,00
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2010
               
               
                  deficiencies in the accreditation criteria for EAGF
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 398 672,00
               
               
                  0,00
               
               
                  – 398 672,00
               
            
                  IT
               
               
                  Clearance of accounts — 50/50 rule Clearance
               
               
                  2006
               
               
                  Reimbursement following the judgment of Court of Justice in case T-267/07
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  2 114 199,16
               
               
                  0,00
               
               
                  2 114 199,16
               
            
                  
                     TOTAL IT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 58 13. 523,90
                  
               
               
                  
                     – 18 607,03
                  
               
               
                  
                     – 5 794 916,87
                  
               
            
                  PT
               
               
                  Export refunds — Non-Annex I
               
               
                  2009
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 6 321,77
               
               
                  0,00
               
               
                  – 6 321,77
               
            
                  PT
               
               
                  Export refunds — other
               
               
                  2009
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 172 665,34
               
               
                  0,00
               
               
                  – 172 665,34
               
            
                  PT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2009
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 89,64
               
               
                  0,00
               
               
                  – 89,64
               
            
                  PT
               
               
                  Export refunds — Non-Annex I
               
               
                  2010
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 14 305,09
               
               
                  0,00
               
               
                  – 14 305,09
               
            
                  PT
               
               
                  Export refunds — other
               
               
                  2010
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 240 513,80
               
               
                  0,00
               
               
                  – 240 513,80
               
            
                  PT
               
               
                  Export refunds — Sugar and isoglucose
               
               
                  2010
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 386,40
               
               
                  0,00
               
               
                  – 386,40
               
            
                  PT
               
               
                  Export refunds — Non-Annex I
               
               
                  2011
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 5 946,75
               
               
                  0,00
               
               
                  – 5 946,75
               
            
                  PT
               
               
                  Export refunds — other
               
               
                  2011
               
               
                  Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 183 177,64
               
               
                  0,00
               
               
                  – 183 177,64
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2007
               
               
                  Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 356 820,10
               
               
                  – 41,59
               
               
                  – 1 356 778,51
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2008
               
               
                  Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 272 636,94
               
               
                  0,00
               
               
                  – 1 272 636,94
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2009
               
               
                  Unsatisfactory quality of the OTSC for CY 2006, 2007 and 2008; late start of OTSC for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 267 788,94
               
               
                  0,00
               
               
                  – 1 267 788,94
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2010
               
               
                  Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 44,73
               
               
                  0,00
               
               
                  – 44,73
               
            
                  PT
               
               
                  Other Direct Aid — Ewe and Goats
               
               
                  2011
               
               
                  Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 620,76
               
               
                  0,00
               
               
                  – 620,76
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 412 896,09
               
               
                  – 13 715,18
               
               
                  – 399 180,91
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2006
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 2 466 398,82
               
               
                  – 94 162,81
               
               
                  – 2 372 236,01
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 811 952,21
               
               
                  – 46 814,35
               
               
                  – 765 137,86
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 535 313,88
               
               
                  – 208 399,51
               
               
                  – 3 326 914,37
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 978 076,83
               
               
                  – 151 490,51
               
               
                  – 2 826 586,32
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 52 701,86
               
               
                  – 6 051,95
               
               
                  – 46 649,91
               
            
                  
                     TOTAL PT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 14 778 657,59
                  
               
               
                  
                     – 520 675,90
                  
               
               
                  
                     – 14 257 981,69
                  
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 634 324,17
               
               
                  – 69 550,07
               
               
                  – 564 774,10
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 579 209,93
               
               
                  – 122 547,37
               
               
                  – 1 456 662,56
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 7 557,46
               
               
                  – 9 154,94
               
               
                  1 597,48
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  189,50
               
               
                  0,00
               
               
                  189,50
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 4 023,09
               
               
                  0,00
               
               
                  – 4 023,09
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 226 850,84
               
               
                  – 139,75
               
               
                  – 1 226 711,09
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 10 898,89
               
               
                  – 10 206,73
               
               
                  – 692,16
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  2 764,61
               
               
                  – 493,12
               
               
                  3 257,73
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  1,35
               
               
                  0,00
               
               
                  1,35
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 250,64
               
               
                  0,00
               
               
                  – 250,64
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  4 873,62
               
               
                  0,00
               
               
                  4 873,62
               
            
                  
                     TOTAL RO
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 455 285,94
                  
               
               
                  
                     – 212 091,98
                  
               
               
                  
                     – 3 243 193,96
                  
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2006
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  SIT
               
               
                  – 10 718 970,58
               
               
                  – 414 437,68
               
               
                  – 10 304 532,90
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 147,83
               
               
                  – 0,07
               
               
                  – 147,76
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 127 940,81
               
               
                  – 935,76
               
               
                  – 127 005,05
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,05
               
               
                  0,00
               
               
                  0,05
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  535,78
               
               
                  0,00
               
               
                  535,78
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2005
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 23,61
               
               
                  0,00
               
               
                  – 23,61
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 393,36
               
               
                  – 1,86
               
               
                  – 391,50
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 279 213,39
               
               
                  – 12 630,25
               
               
                  – 266 583,14
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  0,59
               
               
                  0,00
               
               
                  0,59
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  692,45
               
               
                  0,00
               
               
                  692,45
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  68,69
               
               
                  0,00
               
               
                  68,69
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 701,41
               
               
                  – 28,05
               
               
                  – 673,36
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, 4 GAEC missing, CY 2006
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 44,03
               
               
                  – 0,16
               
               
                  – 43,87
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 350 086,56
               
               
                  – 6 095,01
               
               
                  – 343 991,55
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  19,55
               
               
                  0,00
               
               
                  19,55
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  30,66
               
               
                  0,00
               
               
                  30,66
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  958,47
               
               
                  0,00
               
               
                  958,47
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 761,46
               
               
                  – 138,02
               
               
                  – 2 623,44
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 607,46
               
               
                  – 10,74
               
               
                  – 596,72
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 413 940,70
               
               
                  – 742,42
               
               
                  – 413 198,28
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 35,31
               
               
                  0,00
               
               
                  – 35,31
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  2,85
               
               
                  0,00
               
               
                  2,85
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  4,89
               
               
                  0,00
               
               
                  4,89
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 569,66
               
               
                  0,00
               
               
                  – 569,66
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  27,06
               
               
                  0,00
               
               
                  27,06
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 195,93
               
               
                  0,00
               
               
                  – 195,93
               
            
                  
                     TOTAL SI
                  
               
               
                  
                     SIT
                  
               
               
                  
                     – 10 718 970,58
                  
               
               
                  
                     – 414 437,68
                  
               
               
                  
                     – 10 304 532,90
                  
               
            
                  
                     TOTAL SI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 174 320,48
                  
               
               
                  
                     – 20 582,34
                  
               
               
                  
                     – 1 153 738,14
                  
               
            
                  
                     TOTAL 6701
                     
                  
               
               
                  
                     SIT
                  
               
               
                  
                     – 10 718 970,58
                  
               
               
                  
                     – 414 437,68
                  
               
               
                  
                     – 10 304 532,90
                  
               
            
                  
                     TOTAL 6701
                     
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 295 142 609,32
                  
               
               
                  
                     – 1 944 388,85
                  
               
               
                  
                     – 293 198 220,47
                  
               
            
                  
                     BUDGET ITEM: 6711
                     
                  
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2008
               
               
                  Weakness in project selection
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 239 484,15
               
               
                  0,00
               
               
                  – 239 484,15
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2009
               
               
                  Weakness in project selection
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 638 636,95
               
               
                  0,00
               
               
                  – 1 638 636,95
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2010
               
               
                  Weakness in project selection
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 781 262,31
               
               
                  0,00
               
               
                  – 781 262,31
               
            
                  DE
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)
               
               
                  2011
               
               
                  Weakness in project selection
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 166 944,39
               
               
                  0,00
               
               
                  – 166 944,39
               
            
                  
                     TOTAL DE
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 826 327,80
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 826 327,80
                  
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 126 902,55
               
               
                  – 1 356,80
               
               
                  – 125 545,75
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  No control on minimum requirements for plant protection products, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 30 431,43
               
               
                  – 113,46
               
               
                  – 30 317,97
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 492,68
               
               
                  – 539,23
               
               
                  – 1 953,45
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Incorrect calculation of sanctions, CY 2009
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24,00
               
               
                  – 0,08
               
               
                  – 23,92
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 387,88
               
               
                  0,00
               
               
                  – 387,88
               
            
                  DK
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  No sanction on minimum requirements for plant protection products, CY 2010
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 133,07
               
               
                  0,00
               
               
                  – 133,07
               
            
                  
                     TOTAL DK
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 160 371,61
                  
               
               
                  
                     – 2 009,57
                  
               
               
                  
                     – 158 362,04
                  
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 401 890,24
               
               
                  – 44,84
               
               
                  – 401 845,40
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 406 777,26
               
               
                  0,00
               
               
                  – 406 777,26
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 13 442,43
               
               
                  – 44,89
               
               
                  – 13 397,54
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 16 504,68
               
               
                  0,00
               
               
                  – 16 504,68
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  123,81
               
               
                  – 2,29
               
               
                  126,10
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  124,79
               
               
                  0,00
               
               
                  124,79
               
            
                  FI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  1 GAEC missing, lenient sanctioning system, CY 2007
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  53,00
               
               
                  – 883,33
               
               
                  936,33
               
            
                  
                     TOTAL FI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 838 313,01
                  
               
               
                  
                     – 975,35
                  
               
               
                  
                     – 837 337,66
                  
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2007
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 177 862,92
               
               
                  0,00
               
               
                  – 177 862,92
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2008
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 376 998,88
               
               
                  0,00
               
               
                  – 2 376 998,88
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2009
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 527 224,82
               
               
                  0,00
               
               
                  – 2 527 224,82
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  EXTRAPOLATED
               
               
                   
               
               
                  EUR
               
               
                  – 2 127 518,80
               
               
                  0,00
               
               
                  – 2 127 518,80
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2010
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 541 264,35
               
               
                  0,00
               
               
                  – 2 541 264,35
               
            
                  FR
               
               
                  Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)
               
               
                  2011
               
               
                  Not enough control on the realisation of the steps and objectives of the business plan
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 279 802,33
               
               
                  0,00
               
               
                  – 279 802,33
               
            
                  
                     TOTAL FR
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 10 030 672,10
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 10 030 672,10
                  
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2007
               
               
                  Non or incorrect application of regulatory sanctions, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 81 236,80
               
               
                  0,00
               
               
                  – 81 236,80
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non or incorrect application of regulatory sanctions, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 40 221,10
               
               
                  – 3 187,50
               
               
                  – 37 033,60
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Non or incorrect application of regulatory sanctions, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 86 843,16
               
               
                  – 3 162,80
               
               
                  – 83 680,36
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non or incorrect application of regulatory sanctions, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 12 481,44
               
               
                  0,00
               
               
                  – 12 481,44
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non or incorrect application of regulatory sanctions, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 487,27
               
               
                  – 25,57
               
               
                  – 461,70
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non or incorrect application of regulatory sanctions, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 51 617,56
               
               
                  – 4 078,41
               
               
                  – 47 539,15
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non or incorrect application of regulatory sanctions, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 36 866,26
               
               
                  – 2 314,12
               
               
                  – 34 552,14
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non or incorrect application of regulatory sanctions, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 266,99
               
               
                  0,00
               
               
                  – 3 266,99
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non or incorrect application of regulatory sanctions, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 523,34
               
               
                  – 83,53
               
               
                  – 1 439,81
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non or incorrect application of regulatory sanctions, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 396,43
               
               
                  0,00
               
               
                  – 396,43
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non or incorrect application of regulatory sanctions, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 316,44
               
               
                  0,00
               
               
                  – 316,44
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 554,44
               
               
                  – 203,30
               
               
                  – 1 351,14
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 90 650,32
               
               
                  – 4 272,84
               
               
                  – 86 377,48
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 7 752,17
               
               
                  – 7,24
               
               
                  – 7 744,93
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 88 716,38
               
               
                  – 5 117,14
               
               
                  – 83 599,24
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 9 809,49
               
               
                  – 623,91
               
               
                  – 9 185,58
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 96 480,08
               
               
                  – 2 386,95
               
               
                  – 94 093,13
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 17 490,40
               
               
                  0,00
               
               
                  – 17 490,40
               
            
                  GB
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 447,33
               
               
                  0,00
               
               
                  – 1 447,33
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Lack of alternative control methods to visual check
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 272 613,55
               
               
                  – 272 613,55
               
               
                  0,00
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2010
               
               
                  Irregularities detected following the retroactive checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 22 801,38
               
               
                  – 1 140,06
               
               
                  – 21 661,32
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of alternative control methods to visual check
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 546 873,59
               
               
                  0,00
               
               
                  – 546 873,59
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Lack of follow up for non-submission of payment claims for Natural Handicaps
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 25 763,75
               
               
                  0,00
               
               
                  – 25 763,75
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007-2013, area related measures)
               
               
                  2011
               
               
                  Irregularities detected following the retroactive checks
               
               
                  ONE-OFF
               
               
                   
               
               
                  EUR
               
               
                  – 24 094,70
               
               
                  0,00
               
               
                  – 24 094,70
               
            
                  
                     TOTAL GB
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 521 304,37
                  
               
               
                  
                     – 299 216,92
                  
               
               
                  
                     – 1 222 087,45
                  
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2010
               
               
                  deficiencies in the accreditation criteria for EAFRD
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 2 417 690,00
               
               
                  0,00
               
               
                  – 2 417 690,00
               
            
                  IT
               
               
                  Accreditation Paying Agency
               
               
                  2010
               
               
                  deficiencies in the accreditation criteria for EAFRD (debtors)
               
               
                  FLAT RATE
               
               
                  16,00 %
               
               
                  EUR
               
               
                  – 7 132,00
               
               
                  0,00
               
               
                  – 7 132,00
               
            
                  
                     TOTAL IT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 424 822,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 424 822,00
                  
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 232 548,55
               
               
                  – 118 567,43
               
               
                  – 113 981,12
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 352 561,76
               
               
                  – 36 755,91
               
               
                  – 315 805,85
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2007
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 1 535 086,03
               
               
                  – 163 623,07
               
               
                  – 1 371 462,96
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 391 551,37
               
               
                  – 45 319,62
               
               
                  – 346 231,75
               
            
                  PT
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 173 177,70
               
               
                  – 18 879,59
               
               
                  – 154 298,11
               
            
                  
                     TOTAL PT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 684 925,41
                  
               
               
                  
                     – 383 145,62
                  
               
               
                  
                     – 2 301 779,79
                  
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 3,15
               
               
                  0,00
               
               
                  – 3,15
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 551 739,74
               
               
                  – 55 909,89
               
               
                  – 495 829,85
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 52 672,92
               
               
                  0,00
               
               
                  – 52 672,92
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 457 003,10
               
               
                  0,00
               
               
                  – 457 003,10
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 497,60
               
               
                  0,00
               
               
                  – 1 497,60
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  2 259,28
               
               
                  0,00
               
               
                  2 259,28
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Controls partially performed and sampling of parcels not risk based, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 2 595,48
               
               
                  0,00
               
               
                  – 2 595,48
               
            
                  RO
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  7 412,84
               
               
                  0,00
               
               
                  7 412,84
               
            
                  
                     TOTAL RO
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 055 839,87
                  
               
               
                  
                     – 55 909,89
                  
               
               
                  
                     – 999 929,98
                  
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2008
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 318 962,73
               
               
                  – 6 726,62
               
               
                  – 312 236,11
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 217,53
               
               
                  0,00
               
               
                  – 217,53
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 317 428,64
               
               
                  – 8 275,35
               
               
                  – 309 153,29
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  66,00
               
               
                  0,00
               
               
                  66,00
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 315 177,28
               
               
                  – 1 172,19
               
               
                  – 314 005,09
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2007
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  523,44
               
               
                  0,00
               
               
                  523,44
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 385,03
               
               
                  0,00
               
               
                  – 385,03
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 90,49
               
               
                  0,00
               
               
                  – 90,49
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 162,59
               
               
                  0,00
               
               
                  – 162,59
               
            
                  SI
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  Lenient sanction system, weakness for the control of 5 GAEC, CY 2009
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 70,06
               
               
                  0,00
               
               
                  – 70,06
               
            
                  
                     TOTAL SI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 951 904,91
                  
               
               
                  
                     – 16 174,16
                  
               
               
                  
                     – 935 730,75
                  
               
            
                  
                     TOTAL 6711
                     
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 22 494 481,08
                  
               
               
                  
                     – 757 431,51
                  
               
               
                  
                     – 21 737 049,57