Commission Implementing Decision of 6 September 2012 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(2012) 6113) (Only the English, French, German, Greek, Hungarian, Italian, Latvian, Portuguese, Romanian, Spanish and Swedish texts are authentic) (2012/500/EU)
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Address https://gelex.eu/eli/EU/decision/2012/500@2012-09-06/en
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, 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, 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 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 June 2012 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 Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Portuguese Republic, Romania, the Kingdom of Sweden, and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 6 September 2012. For the Commission Dacian Cioloș Member of the Commission
ANNEX
ANNEX BUDGET ITEM: 6701 BUDGET ITEM: 6711 BUDGET ITEM: 05 07 01 07
Member State Measure Financial Year Reason Type % Currency Amount Deductions Financial impact AT Entitlements 2006 incorrect use of concept of force majeure ONE-OFF EUR –5684,78 0,00 –5684,78 AT Entitlements 2006 incorrect procedure for the allocation of national reserve (consolidation of the alpine area) FLAT RATE 2,00 EUR –37410,57 0,00 –37410,57 AT Entitlements 2006 non-inclusion of the forage area in the calculation of the reference area/amounts FLAT RATE 2,00 EUR –212321,97 0,00 –212321,97 AT Entitlements 2007 incorrect use of concept of force majeure ONE-OFF EUR –5684,78 0,00 –5684,78 AT Entitlements 2007 incorrect procedure for the allocation of national reserve (consolidation of the alpine area) FLAT RATE 2,00 EUR –60335,10 0,00 –60335,10 AT Entitlements 2007 non-inclusion of the forage area in the calculation of the reference area/amounts FLAT RATE 2,00 EUR –212321,97 0,00 –212321,97 AT Entitlements 2008 incorrect use of concept of force majeure ONE-OFF EUR –5684,78 0,00 –5684,78 AT Entitlements 2008 incorrect procedure for the allocation of national reserve (consolidation of the alpine area) FLAT RATE 2,00 EUR –116578,92 0,00 –116578,92 AT Entitlements 2008 non-inclusion of the forage area in the calculation of the reference area/amounts FLAT RATE 2,00 EUR –212321,97 0,00 –212321,97 AT Entitlements 2009 incorrect use of concept of force majeure ONE-OFF EUR –5684,78 0,00 –5684,78 AT Entitlements 2009 non-inclusion of the forage area in the calculation of the reference area/amounts FLAT RATE 2,00 EUR –212321,97 0,00 –212321,97 AT Entitlements 2010 incorrect use of concept of force majeure ONE-OFF EUR –5684,78 0,00 –5684,78 AT Entitlements 2010 non-inclusion of the forage area in the calculation of the reference area/amounts FLAT RATE 2,00 EUR –212321,97 0,00 –212321,97 AT Clearance of accounts - Financial clearance 2010 Most likely error in the EAGF non-IACS population ONE-OFF EUR –143780,79 0,00 –143780,79 TOTAL AT EUR –1448139,13 0,00 –1448139,13 DE Clearance of accounts 2007 error in the EAGF debtors' ledger ONE-OFF EUR –203881,84 0,00 –203881,84 DE Clearance of accounts 2008 financial error not pursued for recovery in EAGF population ONE-OFF EUR –10000,00 0,00 –10000,00 TOTAL DE EUR –213881,84 0,00 –213881,84 FR Promotional measures 2006 ineligible expenditure ONE-OFF EUR –23204,39 0,00 –23204,39 FR Promotional measures 2006 unclaimed due interest ONE-OFF EUR –336,26 0,00 –336,26 FR Promotional measures 2007 unclaimed due interest ONE-OFF EUR –638,72 0,00 –638,72 FR Promotional measures 2008 unclaimed due interest ONE-OFF EUR –38,48 0,00 –38,48 TOTAL FR EUR –24217,85 0,00 –24217,85 GB Additional amounts of aid 2008 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –277231,60 0,00 –277231,60 GB Direct decoupled aid (single payment scheme - SPS) 2008 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –16040610,36 –2369021,46 –13671588,90 GB Additional amounts of aid 2009 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –270398,26 0,00 –270398,26 GB Decoupled direct aids 2009 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –15844193,29 0,00 –15844193,29 GB Decoupled direct aids 2009 Absence of control of new farmers in Northern Ireland FLAT RATE 10,00 EUR –899181,43 –449590,71 –449590,72 GB Decoupled direct aids 2009 Insufficient checks on beneficiaries under the investor's category of National Reserve (Northern Ireland) FLAT RATE 10,00 EUR –1036829,72 –518414,86 –518414,86 GB Decoupled direct aids 2009 Incorrect reduction for National Reserve (Scotland, Wales, Northern Ireland) ONE-OFF EUR –608899,15 0,00 –608899,15 GB Decoupled direct aids 2009 Overrun of the regional ceiling (Northern Ireland) ONE-OFF EUR –286592,57 0,00 –286592,57 GB Decoupled direct aids 2010 Absence of control of new farmers in Northern Ireland FLAT RATE 10,00 EUR –897366,72 0,00 –897366,72 GB Decoupled direct aids 2010 Insufficient checks on beneficiaries under the investor's category of National Reserve (Northern Ireland) FLAT RATE 10,00 EUR –1034737,22 0,00 –1034737,22 GB Decoupled direct aids 2010 Incorrect reduction for National Reserve (Scotland, Wales, Northern Ireland) ONE-OFF EUR –605688,94 0,00 –605688,94 GB Decoupled direct aids 2010 Overrun of the regional ceiling (Northern Ireland) ONE-OFF EUR –288693,14 0,00 –288693,14 TOTAL GB EUR –38090422,40 –3337027,03 –34753395,37 GR Other direct aid - Dairy premium 2007 non-eligible expenditures over the ceiling ONE-OFF EUR –16045,14 0,00 –16045,14 TOTAL GR EUR –16045,14 0,00 –16045,14 HU Financial audit - Overshooting 2010 Exceeding of financial ceiling ONE-OFF EUR –1515332,82 0,00 –1515332,82 TOTAL HU EUR –1515332,82 0,00 –1515332,82 IE Rural Development EAGGF (2000-2006) - Area-related measures 2006 weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks FLAT RATE 2,00 EUR –578942,61 0,00 –578942,61 TOTAL IE EUR –578942,61 0,00 –578942,61 IT Entitlements 2006 deficiencies in calculation of entitlements when a farmer meets several eligibility conditions ONE-OFF EUR –88820,07 0,00 –88820,07 IT Entitlements 2007 deficiencies in calculation of entitlements when a farmer meets several eligibility conditions ONE-OFF EUR –159449,07 0,00 –159449,07 IT Entitlements 2007 deficiencies in integration of the olive oil sector into SPS ONE-OFF EUR –6838343,84 –93770,42 –6744573,42 IT Entitlements 2008 deficiencies in calculation of entitlements when a farmer meets several eligibility conditions ONE-OFF EUR –147113,50 0,00 –147113,50 IT Entitlements 2008 deficiencies in integration of the olive oil sector into SPS ONE-OFF EUR –6838343,84 0,00 –6838343,84 IT Entitlements 2009 deficiencies in calculation of entitlements when a farmer meets several eligibility conditions ONE-OFF EUR –153614,54 0,00 –153614,54 IT Entitlements 2009 deficiencies in integration of the olive oil sector into SPS ONE-OFF EUR –6838343,84 0,00 –6838343,84 IT Entitlements 2010 deficiencies in calculation of entitlements when a farmer meets several eligibility conditions ONE-OFF EUR –118496,31 0,00 –118496,31 IT Entitlements 2010 deficiencies in integration of the olive oil sector into SPS ONE-OFF EUR –6838343,84 0,00 –6838343,84 IT Promotional measures 2007 exceeding of co-financing ONE-OFF EUR –32760,90 0,00 –32760,90 IT Promotional measures 2007 Late payments ONE-OFF EUR –997431,56 0,00 –997431,56 IT Promotional measures 2007 Weaknesses in the controls FLAT RATE 5,00 EUR –372253,49 0,00 –372253,49 IT Promotional measures 2008 Late payments ONE-OFF EUR –1029057,38 0,00 –1029057,38 IT Promotional measures 2008 Weaknesses in the controls FLAT RATE 5,00 EUR –398223,18 0,00 –398223,18 TOTAL IT EUR –30850595,36 –93770,42 –30756824,94 LU Financial audit - Overshooting 2010 Exceeding of financial ceiling ONE-OFF EUR –1827,40 –1827,40 0,00 TOTAL LU EUR –1827,40 –1827,40 0,00 LV Export refunds - Non-Annex I 2008 Insufficient on-the-spot controls FLAT RATE 5,00 EUR –559,00 0,00 –559,00 LV Export refunds - other 2009 Insufficient on-the-spot controls FLAT RATE 5,00 EUR –7936,24 0,00 –7936,24 LV Export refunds - Non-Annex I 2009 Insufficient on-the-spot controls FLAT RATE 5,00 EUR –558,10 0,00 –558,10 LV Export refunds - Non-Annex I 2010 Insufficient on-the-spot controls FLAT RATE 5,00 EUR –487,37 0,00 –487,37 LV Export refunds - other 2010 Insufficient on-the-spot controls FLAT RATE 5,00 EUR –7394,30 0,00 –7394,30 TOTAL LV EUR –16935,01 0,00 –16935,01 PT Other direct aid - Seeds 2008 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –25677,30 0,00 –25677,30 PT Other direct aids 2008 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –1072654,86 0,00 –1072654,86 PT Other direct aid - Energy crops 2008 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –29543,73 0,00 –29543,73 PT Other direct aid - Seeds 2008 Recoveries, claim year 2007 ONE-OFF EUR 786,19 0,00 786,19 PT Other direct aids 2008 Recoveries, claim year 2007 ONE-OFF EUR 779,08 0,00 779,08 PT Decoupled direct aids 2008 Recoveries, claim year 2007 ONE-OFF EUR 611643,02 0,00 611643,02 PT Other direct aids 2008 Recoveries, claim year 2008 ONE-OFF EUR 8074,29 0,00 8074,29 PT Additional amounts of aid 2008 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 EXTRAPOLATED EUR –510332,30 0,00 –510332,30 PT Decoupled direct aids 2008 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 EXTRAPOLATED EUR –25803577,29 0,00 –25803577,29 PT Other direct aids 2008 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –447248,69 –4307,15 –442941,54 PT Other direct aids 2009 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –1085832,14 0,00 –1085832,14 PT Other direct aid - Energy crops 2009 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –7341,95 0,00 –7341,95 PT Other direct aid - Seeds 2009 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –25699,74 0,00 –25699,74 PT Other direct aids 2009 Recoveries, claim year 2008 ONE-OFF EUR 435,37 0,00 435,37 PT Decoupled direct aids 2009 Recoveries, claim year 2008 ONE-OFF EUR 53310,21 0,00 53310,21 PT Additional amounts of aid 2009 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 EXTRAPOLATED EUR –502652,12 0,00 –502652,12 PT Decoupled direct aids 2009 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 EXTRAPOLATED EUR –27250274,35 0,00 –27250274,35 PT Other direct aids 2009 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –394467,54 –13571,88 –380895,66 PT Other direct aids 2010 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –5024,03 0,00 –5024,03 PT Other direct aid - Energy crops 2010 Late on-the-spot controls, claim year 2007 and 2008 FLAT RATE 10,00 EUR –26,08 0,00 –26,08 PT Decoupled direct aids 2010 Weaknesses of LPIS-GIS., advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 EXTRAPOLATED EUR –494010,13 0,00 –494010,13 PT Other direct aids 2010 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –13473,36 0,00 –13473,36 PT Financial audit - Late payments and payment deadlines 2010 Late payments ONE-OFF EUR –709124,14 –709124,14 0,00 PT Financial audit - Overshooting 2010 Exceeding of ceilings ONE-OFF EUR –79990,99 –79990,99 0,00 PT Financial audit - Late payments and payment deadlines 2010 Late payments ONE-OFF EUR –2433826,30 –2433826,30 0,00 TOTAL PT EUR –60215748,88 –3240820,46 –56974928,42 RO Financial audit - Late payments and payment deadlines 2010 Late payments ONE-OFF EUR –38848,18 –38848,18 0,00 RO Financial audit - Late payments and payment deadlines 2010 Late payments ONE-OFF EUR –3800866,94 –3800866,94 0,00 TOTAL RO EUR –3839715,12 –3839715,12 0,00 SE Decoupled direct aids 2009 deficiencies in the LPIS ONE-OFF EUR –18476302,00 0,00 –18476302,00 SE Entitlements 2007 overallocation of payment entitlements ONE-OFF EUR –502189,38 0,00 –502189,38 SE Entitlements 2008 overallocation of payment entitlements ONE-OFF EUR –499653,07 0,00 –499653,07 SE Entitlements 2009 overallocation of payment entitlements ONE-OFF EUR –492044,14 0,00 –492044,14 SE Entitlements 2010 overallocation of payment entitlements ONE-OFF EUR –461608,42 0,00 –461608,42 TOTAL SE EUR –20431797,01 0,00 –20431797,01 6701 TOTAL EUR –157243600,57 –10513160,43 –146730440,14 Member State Measure Financial Year Reason Type % Currency Amount Deductions Financial impact DE Clearance of accounts 2008 most likely error in EAFRD population ONE-OFF EUR –2637471,59 0,00 –2637471,59 DE Clearance of accounts 2008 most likely error ONE-OFF EUR –27289,43 0,00 –27289,43 TOTAL DE EUR –2664761,02 0,00 –2664761,02 ES Clearance of accounts - Financial clearance 2009 known errors in EAFRD population ONE-OFF EUR –2525,92 0,00 –2525,92 ES Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 No proper timing of on-the-spot checks FLAT RATE 2,00 EUR –1315120,98 0,00 –1315120,98 ES Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 No proper timing of on-the-spot checks FLAT RATE 2,00 EUR –928883,54 0,00 –928883,54 TOTAL ES EUR –2246530,44 0,00 –2246530,44 GB Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –1270059,53 0,00 –1270059,53 GB Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 Weaknesses in the LPIS-GIS affecting the quality of the cross-checks, the weaknesses in the functioning of the on-the-spot checks and the erroneous application of the provisions on sanctions, recoveries of undue payment, intentional non-compliance FLAT RATE 5,00 EUR –819580,58 0,00 –819580,58 TOTAL GB EUR –2089640,11 0,00 –2089640,11 HU Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 shortcoming in the sanction system FLAT RATE 5,00 EUR –195280,00 0,00 –195280,00 HU Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 shortcoming in the sanction system FLAT RATE 5,00 EUR –233,00 0,00 –233,00 TOTAL HU EUR –195513,00 0,00 –195513,00 IE Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 lack of agri-environment risk criteria in the sample selection FLAT RATE 2,00 EUR –190530,74 0,00 –190530,74 IE Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 lack of verification of the livestock density on the spot FLAT RATE 5,00 EUR –2575930,50 0,00 –2575930,50 IE Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2007 weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks FLAT RATE 2,00 EUR –4351202,96 0,00 –4351202,96 IE Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 weaknesses in traceability of the carried out on-the-spot checks, lack of the farm records at parcels level, lack of measurement of the parcels during the on-the-spot checks FLAT RATE 2,00 EUR –2692186,36 0,00 –2692186,36 TOTAL IE EUR –9809850,56 0,00 –9809850,56 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –19949160,90 –418258,60 –19530902,30 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –8660928,23 –44777,57 –8616150,66 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Weaknesses of LPIS-GIS, advance payments, retroactive recovery and intentional non-compliance, claim year 2007 and 2008 FLAT RATE 10,00 EUR –3779219,72 366,90 –3779586,62 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 2,00 EUR –2462123,42 0,00 –2462123,42 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 5,00 EUR –1720462,60 0,00 –1720462,60 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 2,00 EUR –61399,94 0,00 –61399,94 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 5,00 EUR –386375,75 0,00 –386375,75 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 2,00 EUR 3013,18 0,00 3013,18 PT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 delays in carrying out on-the-spot controls (agri-environment measures and natural handicaps); payments before on-the-spot checks FLAT RATE 5,00 EUR 655,84 0,00 655,84 TOTAL PT EUR –37016001,54 –462669,27 –36553332,27 SE Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 deficiencies in the LPIS ONE-OFF EUR –1880082,00 0,00 –1880082,00 TOTAL SE EUR –1880082,00 0,00 –1880082,00 6711 TOTAL EUR –55902378,67 –462669,27 –55439709,40 Member State Measure Financial Year Reason Type % Currency Amount Deductions Financial impact ES Financial audit - Overshooting 2010 exceeding of financial ceilings ONE-OFF EUR –46185,99 0,00 –46185,99 ES Financial audit - Overshooting 2010 exceeding of financial ceilings ONE-OFF EUR –46802,98 0,00 –46802,98 ES Promotional measures 2007 deficiencies in financial control of TV and radio spots FLAT RATE 10,00 EUR –13367,51 0,00 –13367,51 ES Promotional measures 2007 unauthorised changes in contracts, late payments ONE-OFF EUR –737847,81 0,00 –737847,81 ES Promotional measures 2008 deficiencies in financial control of TV and radio spots FLAT RATE 10,00 EUR –111339,48 0,00 –111339,48 ES Promotional measures 2008 unauthorised changes in contracts, late payments ONE-OFF EUR –1371627,80 0,00 –1371627,80 ES Olive oil - Production aid 2000 reimbursement following judgement in case C-24/11P FLAT RATE 5,00 EUR 47311467,25 0,00 47311467,25 ES Olive oil - Production aid 2001 reimbursement following judgement in case C-24/11P FLAT RATE 5,00 EUR 15347930,92 0,00 15347930,92 ES Olive oil - Production aid 2002 reimbursement following judgement in case C-24/11P FLAT RATE 5,00 EUR 47950314,63 0,00 47950314,63 ES Olive oil - Production aid 2003 reimbursement following judgement in case C-24/11P FLAT RATE 5,00 EUR 145555,36 0,00 145555,36 ES Cross-compliance 2006 Minimum control rate for bovine identification not reached, claim year 2005 FLAT RATE 5,00 EUR –25202,90 0,00 –25202,90 ES Cross-compliance 2006 No control of Statutory Management Requirements 1 to 6, claim year 2005 FLAT RATE 5,00 EUR –78236,73 –0,07 –78236,66 ES Cross-compliance 2006 No effective control of Statutory Management Requirements 1 and 2, claim year 2005 FLAT RATE 2,00 EUR –21209,02 0,00 –21209,02 ES Cross-compliance 2006 No effective control of Statutory Management Requirements 6 and 8a, claim year 2005 FLAT RATE 5,00 EUR –4541,73 0,00 –4541,73 ES Cross-compliance 2006 No effective control of Statutory Management Requirements 6, claim year 2005 FLAT RATE 5,00 EUR –47962,21 0,00 –47962,21 ES Cross-compliance 2007 No control of Statutory Management Requirements 1 to 6, claim year 2005 FLAT RATE 5,00 EUR –193,68 0,00 –193,68 ES Cross-compliance 2007 No effective control of Statutory Management Requirements 1 and 2, claim year 2005 FLAT RATE 2,00 EUR –22,91 0,00 –22,91 ES Cross-compliance 2008 No control of Statutory Management Requirements 1 to 6, claim year 2005 FLAT RATE 5,00 EUR –374,13 0,00 –374,13 ES Cross-compliance 2008 No effective control of Statutory Management Requirements 1 and 2, claim year 2005 FLAT RATE 2,00 EUR –18,85 0,00 –18,85 ES Cross-compliance 2009 No control of Statutory Management Requirements 1 to 6, claim year 2005 FLAT RATE 5,00 EUR –284,15 0,00 –284,15 ES Cross-compliance 2009 No effective control of Statutory Management Requirements 1 and 2, claim year 2005 FLAT RATE 2,00 EUR –26,52 0,00 –26,52 TOTAL ES EUR 108250023,76 –0,07 108250023,83 05 07 01 07 TOTAL EUR 108250023,76 –0,07 108250023,83