CELEX: 32014D0458
Language: en
Date: 2014-07-09 00:00:00
Title: 2014/458/EU: Commission Implementing Decision of 9 July 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) 4479)

12.7.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 205/62
            
         COMMISSION IMPLEMENTING DECISION
   of 9 July 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) 4479)
      
   
   (only the Czech, Danish, Dutch, English, Finnish, French, German, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, Spanish and Swedish texts are authentic)
   
      (2014/458/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 Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed 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 twenty-four months before the Commission's written notification of the results of the verifications to the Member States.
            
         
               (6)
            
            
               As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with 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 15 March 2014 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 Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
   
      Done at Brussels, 9 July 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
                     
                  
               
            
                  BE
               
               
                  Other Direct Aid — Bovines
               
               
                  2010
               
               
                  Payments for ineligible animals and incorrect application of sanctions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 133 335,00
               
               
                  0,00
               
               
                  – 133 335,00
               
            
                  BE
               
               
                  Other Direct Aid — Bovines
               
               
                  2011
               
               
                  Payments for ineligible animals and incorrect application of sanctions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 62 275,00
               
               
                  0,00
               
               
                  – 62 275,00
               
            
                  BE
               
               
                  Other Direct Aid — Bovines
               
               
                  2012
               
               
                  Payments for ineligible animals and incorrect application of sanctions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 110 550,00
               
               
                  0,00
               
               
                  – 110 550,00
               
            
                  
                     TOTAL BE
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 306 160,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 306 160,00
                  
               
            
                  CZ
               
               
                  Other Direct Aid — Article 68– 72 of Reg 73/2009
               
               
                  2011
               
               
                  Undue payments and non– application of reductions/exclusions for animals with irregularities
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 4 195,16
               
               
                  0,00
               
               
                  – 4 195,16
               
            
                  CZ
               
               
                  Other Direct Aid — Article 68– 72 of Reg 73/2009
               
               
                  2012
               
               
                  Undue payments and non– application of reductions/exclusions for animals with irregularities
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 68,74
               
               
                  0,00
               
               
                  – 68,74
               
            
                  
                     TOTAL CZ
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 4 263,90
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 4 263,90
                  
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2008
               
               
                  lack of extrapolation in case of overdeclaration below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 106 694,14
               
               
                  0,00
               
               
                  – 106 694,14
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  lack of extrapolation in case of overdeclaration below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 104 776,14
               
               
                  0,00
               
               
                  – 104 776,14
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2009
               
               
                  deficiencies in the measurement tolerance
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 56 327,48
               
               
                  0,00
               
               
                  – 56 327,48
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  lack of extrapolation in case of overdeclaration below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 72 254,33
               
               
                  0,00
               
               
                  – 72 254,33
               
            
                  DE
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  deficiencies in the measurement tolerance
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 56 781,05
               
               
                  0,00
               
               
                  – 56 781,05
               
            
                  
                     TOTAL DE
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 396 833,14
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 396 833,14
                  
               
            
                  DK
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  On– the– spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 529 693,10
               
               
                  0,00
               
               
                  – 1 529 693,10
               
            
                  DK
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Retroactive recoveries and incorrect treatment of payment entitlements
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 69 494,00
               
               
                  0,00
               
               
                  – 69 494,00
               
            
                  DK
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  On– the– spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 489 167,20
               
               
                  0,00
               
               
                  – 1 489 167,20
               
            
                  DK
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Retroactive recoveries and incorrect treatment of payment entitlements
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 654,00
               
               
                  0,00
               
               
                  – 3 654,00
               
            
                  
                     TOTAL DK
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 092 008,30
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 3 092 008,30
                  
               
            
                  ES
               
               
                  Fishery Measures
               
               
                  2004
               
               
                  Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 185 468,74
               
               
                  0,00
               
               
                  – 185 468,74
               
            
                  ES
               
               
                  Fishery Measures
               
               
                  2005
               
               
                  Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 253 547,34
               
               
                  0,00
               
               
                  – 253 547,34
               
            
                  ES
               
               
                  Fishery Measures
               
               
                  2006
               
               
                  Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 117 708,85
               
               
                  0,00
               
               
                  – 117 708,85
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in the administrative controls, on– the– spot checks and recoveries
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 53 541,40
               
               
                  0,00
               
               
                  – 53 541,40
               
            
                  ES
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in the administrative controls, on– the– spot checks and recoveries
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 368,20
               
               
                  0,00
               
               
                  – 368,20
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Leniency of the sanctioning system, CY2008
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 191 873,53
               
               
                  – 383,75
               
               
                  – 191 489,78
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 790 454,36
               
               
                  – 218,52
               
               
                  – 790 235,84
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial and ineffective check of many SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 24 049,41
               
               
                  0,00
               
               
                  – 24 049,41
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 638,55
               
               
                  0,00
               
               
                  – 638,55
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 781 951,76
               
               
                  – 1 002,96
               
               
                  – 780 948,80
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 30,92
               
               
                  0,00
               
               
                  – 30,92
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 117,27
               
               
                  0,00
               
               
                  – 117,27
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 570,44
               
               
                  0,00
               
               
                  – 570,44
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 824 194,02
               
               
                  0,00
               
               
                  – 824 194,02
               
            
                  
                     TOTAL ES
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 3 224 514,79
                  
               
               
                  
                     – 1 605,23
                  
               
               
                  
                     – 3 222 909,56
                  
               
            
                  FI
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 289 992,10
               
               
                  0,00
               
               
                  – 289 992,10
               
            
                  FI
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 961 208,71
               
               
                  0,00
               
               
                  – 961 208,71
               
            
                  FI
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 384 610,18
               
               
                  0,00
               
               
                  – 1 384 610,18
               
            
                  
                     TOTAL FI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 635 810,99
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 635 810,99
                  
               
            
                  FR
               
               
                  Milk — Schoolmilk
               
               
                  2009
               
               
                  late on– the– spot control for School milk scheme (school year 2008– 2009)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 290 282,58
               
               
                  0,00
               
               
                  – 290 282,58
               
            
                  FR
               
               
                  Milk — Schoolmilk
               
               
                  2010
               
               
                  late on– the– spot control for School milk scheme (school year 2008– 2009)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 351 047,94
               
               
                  0,00
               
               
                  – 351 047,94
               
            
                  FR
               
               
                  Milk — Schoolmilk
               
               
                  2011
               
               
                  late on– the– spot control for School milk scheme (school year 2008– 2009)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 610,58
               
               
                  0,00
               
               
                  – 1 610,58
               
            
                  FR
               
               
                  Milk — Schoolmilk
               
               
                  2012
               
               
                  late on– the– spot control for School milk scheme (school year 2008– 2009)
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 474,30
               
               
                  0,00
               
               
                  – 474,30
               
            
                  FR
               
               
                  Entitlements
               
               
                  2010
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 5 938 076,49
               
               
                  0,00
               
               
                  – 5 938 076,49
               
            
                  FR
               
               
                  Entitlements
               
               
                  2010
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 584 040,40
               
               
                  0,00
               
               
                  – 2 584 040,40
               
            
                  FR
               
               
                  Entitlements
               
               
                  2011
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 176 345,75
               
               
                  0,00
               
               
                  – 3 176 345,75
               
            
                  FR
               
               
                  Entitlements
               
               
                  2011
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 584 032,47
               
               
                  0,00
               
               
                  – 2 584 032,47
               
            
                  FR
               
               
                  Entitlements
               
               
                  2012
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 3 176 345,75
               
               
                  0,00
               
               
                  – 3 176 345,75
               
            
                  FR
               
               
                  Entitlements
               
               
                  2012
               
               
                  irregular allocations of the national reserve and consolidation of the forage areas
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 584 031,62
               
               
                  0,00
               
               
                  – 2 584 031,62
               
            
                  
                     TOTAL FR
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 20 686 287,88
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 20 686 287,88
                  
               
            
                  GB
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS and on– the– spot checks
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 563 473,00
               
               
                  0,00
               
               
                  – 2 563 473,00
               
            
                  
                     TOTAL GB
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 2 563 473,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 2 563 473,00
                  
               
            
                  IT
               
               
                  Fruit and Vegetables — Tomato Processing
               
               
                  2008
               
               
                  Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 332 156,30
               
               
                  – 932 862,52
               
               
                  – 1 399 293,78
               
            
                  IT
               
               
                  Fruit and Vegetables — Tomato Processing
               
               
                  2010
               
               
                  Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  720,02
               
               
                  0,00
               
               
                  720,02
               
            
                  IT
               
               
                  Irregularities
               
               
                  2012
               
               
                  Lack of information on the undertaken recovery actions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 362 005,73
               
               
                  0,00
               
               
                  – 2 362 005,73
               
            
                  IT
               
               
                  Irregularities
               
               
                  2012
               
               
                  Negligence in the recovery procedure
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 283 164,95
               
               
                  0,00
               
               
                  – 1 283 164,95
               
            
                  IT
               
               
                  Irregularities
               
               
                  2012
               
               
                  Non– reporting in Annex III
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 460 976,88
               
               
                  0,00
               
               
                  – 1 460 976,88
               
            
                  
                     TOTAL IT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 7 437 583,84
                  
               
               
                  
                     – 932 862,52
                  
               
               
                  
                     – 6 504 721,32
                  
               
            
                  LV
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 324,30
               
               
                  0,00
               
               
                  – 15 324,30
               
            
                  LV
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 3 399,21
               
               
                  0,00
               
               
                  – 3 399,21
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 254 163,51
               
               
                  0,00
               
               
                  – 254 163,51
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 181 777,79
               
               
                  0,00
               
               
                  – 181 777,79
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 179,81
               
               
                  0,00
               
               
                  – 179,81
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 100,05
               
               
                  0,00
               
               
                  – 100,05
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  14,86
               
               
                  0,00
               
               
                  14,86
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 2 230,28
               
               
                  0,00
               
               
                  – 2 230,28
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 0,19
               
               
                  0,00
               
               
                  – 0,19
               
            
                  
                     TOTAL LV
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 457 160,28
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 457 160,28
                  
               
            
                  SE
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weaknesses in LPIS, CY 2009
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 117 986,60
               
               
                  0,00
               
               
                  – 1 117 986,60
               
            
                  SE
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 15 591,00
               
               
                  0,00
               
               
                  – 15 591,00
               
            
                  
                     TOTAL SE
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 133 577,60
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 133 577,60
                  
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Weakness in verification of small parcels to respect the definition of agricultural parcels
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 85 780,08
               
               
                  – 2 203,29
               
               
                  – 83 576,79
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2010
               
               
                  Non– extrapolation of control result in case of difference below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 1 771,90
               
               
                  – 10,97
               
               
                  – 1 760,93
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Weakness in verification of small parcels to respect the definition of agricultural parcels
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 115 956,46
               
               
                  0,00
               
               
                  – 115 956,46
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2011
               
               
                  Non– extrapolation of control result in case of difference below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 376,67
               
               
                  – 7,62
               
               
                  – 6 369,05
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Weakness in verification of small parcels to respect the definition of agricultural parcels
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 131 269,23
               
               
                  0,00
               
               
                  – 131 269,23
               
            
                  SI
               
               
                  Decoupled Direct Aids
               
               
                  2012
               
               
                  Non– extrapolation of control result in case of difference below 3 %
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 6 506,76
               
               
                  – 7,78
               
               
                  – 6 498,98
               
            
                  
                     TOTAL SI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 347 661,10
                  
               
               
                  
                     – 2 229,66
                  
               
               
                  
                     – 345 431,44
                  
               
            
                  
                     TOTAL 6701
                     
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 42 285 334,82
                  
               
               
                  
                     – 936 697,41
                  
               
               
                  
                     – 41 348 637,41
                  
               
            
                  
                     BUDGET ITEM: 6711
                     
                  
               
            
                  DK
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2011
               
               
                  On– the– spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 138 216,28
               
               
                  0,00
               
               
                  – 138 216,28
               
            
                  DK
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2012
               
               
                  On– the– spot check weaknesses
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 114 814,02
               
               
                  0,00
               
               
                  – 114 814,02
               
            
                  
                     TOTAL DK
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 253 030,30
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 253 030,30
                  
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 25 382,59
               
               
                  0,00
               
               
                  – 25 382,59
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  Partial and ineffective check of many SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 1 341,72
               
               
                  0,00
               
               
                  – 1 341,72
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  18,14
               
               
                  0,00
               
               
                  18,14
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 34 511,04
               
               
                  0,00
               
               
                  – 34 511,04
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  Partial and ineffective check of many SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 317,20
               
               
                  0,00
               
               
                  – 317,20
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2008
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 36,65
               
               
                  0,00
               
               
                  – 36,65
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 69,84
               
               
                  0,00
               
               
                  – 69,84
               
            
                  ES
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  Partial and ineffective check of many SMRs, CY2010
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 39 292,14
               
               
                  0,00
               
               
                  – 39 292,14
               
            
                  
                     TOTAL ES
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 100 933,04
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 100 933,04
                  
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 132 350,41
               
               
                  0,00
               
               
                  – 132 350,41
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 449 325,95
               
               
                  0,00
               
               
                  – 449 325,95
               
            
                  FI
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2012
               
               
                  Weaknesses in LPIS, on– the– spot checks and calculation of reductions
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 558 189,31
               
               
                  0,00
               
               
                  – 558 189,31
               
            
                  
                     TOTAL FI
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 1 139 865,67
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 1 139 865,67
                  
               
            
                  GB
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS and on– the– spot checks
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 614 769,00
               
               
                  0,00
               
               
                  – 614 769,00
               
            
                  
                     TOTAL GB
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 614 769,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 614 769,00
                  
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2009
               
               
                  inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 131 333,83
               
               
                  0,00
               
               
                  – 131 333,83
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2010
               
               
                  inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 149 391,75
               
               
                  0,00
               
               
                  – 149 391,75
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2011
               
               
                  inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 42 101,65
               
               
                  0,00
               
               
                  – 42 101,65
               
            
                  HU
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2012
               
               
                  inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
               
               
                  FLAT RATE
               
               
                  10,00 %
               
               
                  EUR
               
               
                  – 60 885,25
               
               
                  0,00
               
               
                  – 60 885,25
               
            
                  
                     TOTAL HU
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 383 712,48
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 383 712,48
                  
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2009
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 212 566,45
               
               
                  0,00
               
               
                  – 212 566,45
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 92 731,87
               
               
                  0,00
               
               
                  – 92 731,87
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2010
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  1 146,35
               
               
                  0,00
               
               
                  1 146,35
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  249,48
               
               
                  0,00
               
               
                  249,48
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2011
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  425,78
               
               
                  0,00
               
               
                  425,78
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  106,22
               
               
                  0,00
               
               
                  106,22
               
            
                  LV
               
               
                  Cross Compliance
               
               
                  2012
               
               
                  4 GAEC not defined, incorrect calculation of sanction, CY 2008
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  183,03
               
               
                  0,00
               
               
                  183,03
               
            
                  
                     TOTAL LV
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 303 187,46
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 303 187,46
                  
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2009
               
               
                  Lack of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 16 237,92
               
               
                  0,00
               
               
                  – 16 237,92
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2010
               
               
                  Lack of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 189 601,12
               
               
                  0,00
               
               
                  – 2 189 601,12
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2011
               
               
                  Lack of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 2 290 180,19
               
               
                  0,00
               
               
                  – 2 290 180,19
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2012
               
               
                  Lack of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 175 231,69
               
               
                  0,00
               
               
                  – 1 175 231,69
               
            
                  PL
               
               
                  Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
               
               
                  2013
               
               
                  Lack of selection criteria
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 172 311,40
               
               
                  0,00
               
               
                  – 172 311,40
               
            
                  
                     TOTAL PL
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 843 562,32
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 5 843 562,32
                  
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2008
               
               
                  late on– the– spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 81 992,88
               
               
                  – 81 992,88
               
               
                  0,00
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2009
               
               
                  late on– the– spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 3 374 908,49
               
               
                  – 2 911 944,67
               
               
                  – 462 963,82
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2009
               
               
                  late on– the– spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 353 974,42
               
               
                  0,00
               
               
                  – 353 974,42
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2010
               
               
                  late on– the– spot checks
               
               
                  FLAT RATE
               
               
                  2,00 %
               
               
                  EUR
               
               
                  – 213 427,37
               
               
                  0,00
               
               
                  – 213 427,37
               
            
                  PT
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2010
               
               
                  late on– the– spot checks
               
               
                  FLAT RATE
               
               
                  5,00 %
               
               
                  EUR
               
               
                  – 1 682 133,84
               
               
                  – 1 446 076,06
               
               
                  – 236 057,78
               
            
                  
                     TOTAL PT
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 5 706 437,00
                  
               
               
                  
                     – 4 440 013,61
                  
               
               
                  
                     – 1 266 423,39
                  
               
            
                  SE
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2010
               
               
                  Weaknesses in LPIS, CY 2009
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 190 380,00
               
               
                  0,00
               
               
                  – 190 380,00
               
            
                  SE
               
               
                  Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
               
               
                  2011
               
               
                  Weaknesses in LPIS, CY 2010
               
               
                  ONE– OFF
               
               
                   
               
               
                  EUR
               
               
                  – 143 719,00
               
               
                  0,00
               
               
                  – 143 719,00
               
            
                  
                     TOTAL SE
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 334 099,00
                  
               
               
                  
                     0,00
                  
               
               
                  
                     – 334 099,00
                  
               
            
                  
                     TOTAL 6711
                     
                  
               
               
                  
                     EUR
                  
               
               
                  
                     – 14 679 596,27
                  
               
               
                  
                     – 4 440 013,61
                  
               
               
                  
                     – 10 239 582,66