Commission Implementing Decision of 26 February 2013 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(2013) 981) (Only the Bulgarian, Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Romanian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2013/123/EU)
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Address https://gelex.eu/eli/EU/decision/2013/123@2013-02-26/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 Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.
(4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.
(5) The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.
(6) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.
(7) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 15 October 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 Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 26 February 2013. For the Commission Dacian Cioloș Member of the Commission
ANNEX
ANNEX
Member State Measure Financial Year Reason Type % Currency Amount Deductions Financial impact BUDGET ITEM: 6701 BE Cross Compliance 2006 GAEC not implemented, partial on-the-spot controls, claim year 2005 FLAT RATE 5,00 % EUR –93217,10 0,00 –93217,10 BE Cross Compliance 2007 GAEC not implemented, partial on-the-spot controls, claim year 2005 FLAT RATE 5,00 % EUR 152,33 0,00 152,33 BE Cross Compliance 2007 GAEC not implemented, partial on-the-spot controls, claim year 2006 FLAT RATE 5,00 % EUR –869463,15 0,00 –869463,15 BE Cross Compliance 2008 GAEC not implemented, partial on-the-spot controls, claim year 2005 FLAT RATE 5,00 % EUR 4,89 0,00 4,89 BE Cross Compliance 2008 GAEC not implemented, partial on-the-spot controls, claim year 2006 FLAT RATE 5,00 % EUR 252,09 0,00 252,09 BE Cross Compliance 2008 GAEC not implemented, partial on-the-spot controls, claim year 2007 FLAT RATE 5,00 % EUR –1481485,19 0,00 –1481485,19 BE Cross Compliance 2009 GAEC not implemented, partial on-the-spot controls, Claim 2005 FLAT RATE 5,00 % EUR 28,08 0,00 28,08 BE Cross Compliance 2009 GAEC not implemented, partial on-the-spot controls, claim year 2006 FLAT RATE 5,00 % EUR 19,78 0,00 19,78 BE Cross Compliance 2009 GAEC not implemented, partial on-the-spot controls, claim year 2007 FLAT RATE 5,00 % EUR 49,34 0,00 49,34 BE Cross Compliance 2010 GAEC not implemented, partial on-the-spot controls, claim year 2007 FLAT RATE 5,00 % EUR –70,55 0,00 –70,55 TOTAL BE EUR –2443729,48 0,00 –2443729,48 CY Financial audit - Overshooting 2011 exceeding of ceilings ONE-OFF EUR –26,69 –26,69 0,00 TOTAL CY EUR –26,69 –26,69 0,00 CZ Cross Compliance 2007 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006 FLAT RATE 5,00 % EUR –985525,73 0,00 –985525,73 CZ Cross Compliance 2008 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006 FLAT RATE 5,00 % EUR –355,61 0,00 –355,61 CZ Cross Compliance 2008 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2007 FLAT RATE 5,00 % EUR –1901569,16 0,00 –1901569,16 CZ Cross Compliance 2009 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2006 FLAT RATE 5,00 % EUR –19,89 0,00 –19,89 CZ Cross Compliance 2009 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2007 FLAT RATE 5,00 % EUR –1546,95 0,00 –1546,95 CZ Cross Compliance 2009 GAEC non defined, weaknesses in evaluation of non compliances, claim year 2008 FLAT RATE 5,00 % EUR –2366879,57 0,00 –2366879,57 TOTAL CZ EUR –5255896,91 0,00 –5255896,91 DK Irregularities 2011 deficiencies in the recovery of a debt case ONE-OFF DKK –142645,00 0,00 –142645,00 TOTAL DK DKK –142645,00 0,00 –142645,00 ES Entitlements 2007 forage area non-inclusion in the calculation of the reference area/ amounts FLAT RATE 5,00 % EUR –1969526,34 0,00 –1969526,34 ES Entitlements 2007 deficiencies in the national reserve allocation for the investments into olive sector FLAT RATE 5,00 % EUR –1435445,92 0,00 –1435445,92 ES Entitlements 2007 deficiencies in the calculation of payment entitlements for bovine premium ONE-OFF EUR –718490,48 0,00 –718490,48 ES Entitlements 2007 wrong application of the exceptional circumstances clause in sugar sector ONE-OFF EUR –107390,07 0,00 –107390,07 ES Entitlements 2008 forage area non-inclusion in the calculation of the reference area/ amounts FLAT RATE 5,00 % EUR –2140711,78 0,00 –2140711,78 ES Entitlements 2008 deficiencies in the national reserve allocation for the investments into olive sector FLAT RATE 5,00 % EUR –1441201,28 0,00 –1441201,28 ES Entitlements 2008 deficiencies in the calculation of payment entitlements for bovine premium ONE-OFF EUR –721414,45 0,00 –721414,45 ES Entitlements 2008 wrong application of the exceptional circumstances clause in sugar sector ONE-OFF EUR –136846,50 0,00 –136846,50 ES Entitlements 2009 deficiencies in the national reserve allocation for the investments into olive sector FLAT RATE 5,00 % EUR –1453007,15 0,00 –1453007,15 ES Entitlements 2009 forage area non-inclusion in the calculation of the reference area/ amounts FLAT RATE 10,00 % EUR –5060486,51 0,00 –5060486,51 ES Entitlements 2009 deficiencies in the calculation of payment entitlements for bovine premium ONE-OFF EUR –687715,79 0,00 –687715,79 ES Entitlements 2009 wrong application of the exceptional circumstances clause in sugar sector ONE-OFF EUR –157667,86 0,00 –157667,86 ES Export refunds - Non-Annex I 2002 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 25,00 % EUR –451439,06 0,00 –451439,06 ES Export refunds - Non-Annex I 2002 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters ONE-OFF EUR –8255792,17 0,00 –8255792,17 ES Export refunds - Non-Annex I 2003 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –625835,59 0,00 –625835,59 ES Export refunds - Non-Annex I 2003 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –283466,31 0,00 –283466,31 ES Export refunds - Non-Annex I 2003 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 25,00 % EUR –637325,71 0,00 –637325,71 ES Export refunds - Non-Annex I 2003 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters ONE-OFF EUR –10428368,99 0,00 –10428368,99 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –543032,76 0,00 –543032,76 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –612356,11 0,00 –612356,11 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –85673,90 0,00 –85673,90 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –420186,53 0,00 –420186,53 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 25,00 % EUR –637325,72 0,00 –637325,72 ES Export refunds - Non-Annex I 2004 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters ONE-OFF EUR –10428369,25 0,00 –10428369,25 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –644593,50 0,00 –644593,50 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –1197102,19 0,00 –1197102,19 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –29829,44 0,00 –29829,44 ES Export refunds - other 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –3070,58 0,00 –3070,58 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –73612,22 0,00 –73612,22 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 25,00 % EUR –79665,71 0,00 –79665,71 ES Export refunds - Non-Annex I 2005 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters ONE-OFF EUR –1303546,06 0,00 –1303546,06 ES Export refunds - Non-Annex I 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –114829,31 0,00 –114829,31 ES Export refunds - Live animals 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –12087,30 0,00 –12087,30 ES Export refunds - other 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –368662,52 0,00 –368662,52 ES Export refunds - Sugar and isoglucose 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –1568548,49 0,00 –1568548,49 ES Export refunds - Non-Annex I 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –1792,30 0,00 –1792,30 ES Export refunds - other 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –1792,30 0,00 –1792,30 ES Export refunds - other 2006 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters ONE-OFF EUR –108785,66 0,00 –108785,66 ES Export refunds - other 2007 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –233717,84 0,00 –233717,84 ES Export refunds - Non-Annex I 2007 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –9738,24 0,00 –9738,24 ES Export refunds - Sugar and isoglucose 2007 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –883426,04 0,00 –883426,04 ES Export refunds - other 2007 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –762,46 0,00 –762,46 ES Export refunds - Non-Annex I 2007 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –676,14 0,00 –676,14 ES Export refunds - Non-Annex I 2008 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –47777,24 0,00 –47777,24 ES Export refunds - other 2008 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 2,00 % EUR –191108,96 0,00 –191108,96 ES Export refunds - Sugar and isoglucose 2008 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –310869,70 0,00 –310869,70 ES Export refunds - other 2008 deficient ex ante checks on beef, weaknesses in execution of physical checks, inadequate checks on production and stock of sugar, advance notice of physical checks given to the exporters FLAT RATE 10,00 % EUR –1043,65 0,00 –1043,65 ES Irregularities 2007 reimbursment due to rectification of the Annex III table for financial year 2006 ONE-OFF EUR 1998905,54 0,00 1998905,54 ES Irregularities 2011 weakness in the recovery procedure of a debt ONE-OFF EUR –214008,50 0,00 –214008,50 ES Cross Compliance 2006 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR –2049444,68 –470,83 –2048973,85 ES Cross Compliance 2007 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR –9678,62 0,00 –9678,62 ES Cross Compliance 2007 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR 41,87 0,00 41,87 ES Cross Compliance 2007 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006 FLAT RATE 5,00 % EUR –4385343,30 –387,58 –4384955,72 ES Cross Compliance 2007 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006 FLAT RATE 5,00 % EUR 181,89 0,00 181,89 ES Cross Compliance 2008 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR –3017,65 0,00 –3017,65 ES Cross Compliance 2008 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR 0,84 0,00 0,84 ES Cross Compliance 2008 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006 FLAT RATE 5,00 % EUR –35502,66 –2,94 –35499,72 ES Cross Compliance 2008 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006 FLAT RATE 5,00 % EUR 50,65 0,00 50,65 ES Cross Compliance 2009 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR –2196,12 0,00 –2196,12 ES Cross Compliance 2009 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2005 FLAT RATE 5,00 % EUR 30,80 0,00 30,80 ES Cross Compliance 2009 1 GAEC missing, weaknesses in effectiveness of controls and in application of reduction, claim year 2006 FLAT RATE 5,00 % EUR –1229,56 0,00 –1229,56 ES Cross Compliance 2009 1 GAEC missing, Effectiveness of controls, Application of reduction, claim year 2006 FLAT RATE 5,00 % EUR 256,70 0,00 256,70 TOTAL ES EUR –61327066,88 –861,35 –61326205,53 FI Clearance of accounts - Financial Clearance 2009 errors detected during the certification exercise for financial year 2009 in EAGF population ONE-OFF EUR –64880,77 0,00 –64880,77 TOTAL FI EUR –64880,77 0,00 –64880,77 FR Financial audit - Late payments and payment deadlines 2011 Late payments ONE-OFF EUR –138405,90 –138405,90 0,00 FR Financial audit - Late payments and payment deadlines 2011 Late payments ONE-OFF EUR –1233451,34 –1233451,34 0,00 FR Certification 2008 Ineligible expenditure ONE-OFF EUR –108312,83 0,00 –108312,83 FR Other Direct Aid - Ewe and Goats 2007 non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database FLAT RATE 2,00 % EUR –1552358,26 –9314,14 –1543044,12 FR Other Direct Aid - Ewe and Goats 2008 non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database FLAT RATE 2,00 % EUR –1492340,47 0,00 –1492340,47 FR Other Direct Aid - Ewe and Goats 2009 non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database FLAT RATE 2,00 % EUR –1429479,12 0,00 –1429479,12 FR Other Direct Aid - Ewe and Goats 2010 non-compliant holding register, lack of verification of accuracy of entries to the register, update of the register later than on-the-spot check, non-compliance of the computer database FLAT RATE 2,00 % EUR –109,82 0,00 –109,82 TOTAL FR EUR –5954457,74 –1381171,38 –4573286,36 GB Decoupled Direct Aids 2008 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –27569252,08 –11938317,64 –15630934,44 GB Other Direct Aid - Energy Crops 2008 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –99998,30 0,00 –99998,30 GB Other Direct Aids 2008 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –88938,90 0,00 –88938,90 GB Other Direct Aids 2009 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –107725,59 0,00 –107725,59 GB Decoupled Direct Aids 2009 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –41109525,75 0,00 –41109525,75 GB Other Direct Aid - Energy Crops 2009 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –31594,40 0,00 –31594,40 GB Decoupled Direct Aids 2010 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –41490749,02 0,00 –41490749,02 GB Other Direct Aids 2010 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –174763,24 0,00 –174763,24 GB Other Direct Aid - Energy Crops 2010 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, in on-the-spot controls FLAT RATE 2,00 % EUR –63023,44 0,00 –63023,44 GB Decoupled Direct Aids 2010 Weaknesses in LPIS-GIS, in the on-the-spot checks and payments and sanctions EXTRAPOLATED 5,19 % EUR –16513582,57 –1954694,52 –14558888,05 GB Irregularities 2011 Deficiencies in the recovery of a debt case ONE-OFF GBP –1452109,17 0,00 –1452109,17 GB Cross Compliance 2007 Lenient sanctioning system, claim year 2006 FLAT RATE 5,00 % EUR –73257,36 0,00 –73257,36 GB Cross Compliance 2008 Lenient sanctioning system, claim year 2006 FLAT RATE 5,00 % EUR –4064,43 0,00 –4064,43 GB Cross Compliance 2008 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –1643405,41 –700,40 –1642705,01 GB Cross Compliance 2009 Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008 FLAT RATE 2,00 % EUR –642321,16 0,00 –642321,16 GB Cross Compliance 2009 Lenient sanctioning system, claim year 2006 FLAT RATE 5,00 % EUR –521,54 0,00 –521,54 GB Cross Compliance 2009 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –5359,10 0,00 –5359,10 GB Cross Compliance 2010 Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008 FLAT RATE 2,00 % EUR –712,31 0,00 –712,31 GB Cross Compliance 2010 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –536,91 0,00 –536,91 TOTAL GB GBP –1452109,17 0,00 –1452109,17 TOTAL GB EUR –129619331,51 –13893712,56 –115725618,95 GR Financial audit - Overshooting 2010 Exceeding of ceilings ONE-OFF EUR –4048593,82 0,00 –4048593,82 GR Financial audit - Late payments and payment deadlines 2010 late payments ONE-OFF EUR –11217,98 –11217,98 0,00 GR Financial audit - Late payments and payment deadlines 2010 late payments ONE-OFF EUR –1148947,18 –375753,63 –773193,55 GR Food Aid within the Community 2006 Overpaid public storage costs ONE-OFF EUR –58833,00 0,00 –58833,00 GR Public Storage - Rice 2006 Overpaid public storage costs ONE-OFF EUR –369174,82 0,00 –369174,82 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2007 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –1016633,47 0,00 –1016633,47 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2007 change of the eligibility criteria after the end of the claim year 2006 ONE-OFF EUR –1246345,92 0,00 –1246345,92 GR Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines 2007 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –358518,51 0,00 –358518,51 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2008 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 2,00 % EUR –125128,34 0,00 –125128,34 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2008 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –567077,51 0,00 –567077,51 GR Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines 2008 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –339319,37 0,00 –339319,37 GR Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines 2008 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR 12,58 0,00 12,58 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2009 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 2,00 % EUR –23367,16 0,00 –23367,16 GR Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines 2009 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –10743,31 0,00 –10743,31 GR Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2009 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR 1998,07 0,00 1998,07 GR Other Direct Aid - Article 69 of Reg.1782/2003 - except Ovines and Bovines 2009 control free period, weaknesses in determination of the eligibility criteria, in the risk analysis and in the on-the-spot cpntrols, lack of quality supervision for the delegated controls FLAT RATE 5,00 % EUR –1066,26 0,00 –1066,26 TOTAL GR EUR –9322956,00 –386971,61 –8935984,39 HU Cross Compliance 2006 8 GAEC not defined, claim year 2005 FLAT RATE 10,00 % HUF –281162836,10 –5622679,91 –275540156,19 HU Cross Compliance 2007 8 GAEC not defined, claim year 2005 FLAT RATE 10,00 % EUR –1456,02 –1403,78 –52,24 HU Cross Compliance 2007 8 GAEC not defined, claim year 2006 FLAT RATE 10,00 % EUR –2836628,70 –21435,09 –2815193,61 HU Cross Compliance 2008 8 GAEC not defined, claim year 2005 FLAT RATE 10,00 % EUR 23,59 0,00 23,59 HU Cross Compliance 2008 8 GAEC not defined, claim year 2006 FLAT RATE 10,00 % EUR 387,67 –32,60 420,27 HU Cross Compliance 2008 8 GAEC not defined, claim year 2007 FLAT RATE 10,00 % EUR –5428019,24 –28383,73 –5399635,51 HU Cross Compliance 2009 8 GAEC not defined, claim year 2005 FLAT RATE 10,00 % EUR –101,51 0,00 –101,51 HU Cross Compliance 2009 8 GAEC not defined, claim year 2006 FLAT RATE 10,00 % EUR –416,76 0,00 –416,76 HU Cross Compliance 2009 8 GAEC not defined, claim year 2007 FLAT RATE 10,00 % EUR –8066,23 0,00 –8066,23 TOTAL HU HUF –281162836,10 –5622679,91 –275540156,19 TOTAL HU EUR –8274277,20 –51255,20 –8223022,00 IE Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –13215,75 –13215,75 0,00 IE Irregularities 2007 Non-reporting of interest in the Annex III table of financial year 2006 ONE-OFF EUR –3606,20 0,00 –3606,20 IE Irregularities 2008 Non-reporting of interest in the Annex III table of financial year 2007 ONE-OFF EUR –1048,99 0,00 –1048,99 IE Irregularities 2009 Non-reporting of interest in the Annex III table of financial year 2008 ONE-OFF EUR –2109,23 0,00 –2109,23 IE Irregularities 2010 Non-reporting of interest in the Annex III table of financial year 2009 ONE-OFF EUR –892,44 0,00 –892,44 IE Irregularities 2011 Negligence in recovering the debt ONE-OFF EUR –22624,22 0,00 –22624,22 TOTAL IE EUR –43496,83 –13215,75 –30281,08 IT Cross Compliance 2006 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2005 FLAT RATE 5,00 % EUR –2140320,86 –521,76 –2139799,10 IT Cross Compliance 2006 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2005 FLAT RATE 5,00 % EUR –17,57 0,00 –17,57 IT Cross Compliance 2006 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2005 FLAT RATE 10,00 % EUR –3799568,80 –877,18 –3798691,62 IT Cross Compliance 2006 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2005 FLAT RATE 10,00 % EUR –588,40 0,00 –588,40 IT Cross Compliance 2007 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2006 FLAT RATE 5,00 % EUR –7065635,65 –60023,03 –7005612,62 IT Cross Compliance 2007 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2006 FLAT RATE 5,00 % EUR –5975,35 0,00 –5975,35 IT Cross Compliance 2007 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2006 FLAT RATE 10,00 % EUR –8809763,62 –53375,69 –8756387,93 IT Cross Compliance 2007 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2006 FLAT RATE 10,00 % EUR –19257,41 0,00 –19257,41 IT Cross Compliance 2008 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2007 FLAT RATE 5,00 % EUR –11214946,03 –43992,23 –11170953,80 IT Cross Compliance 2008 Several SMRs badly controlled, wrong application of correction, for farmers without animals - claim year 2007 FLAT RATE 5,00 % EUR –698146,26 0,00 –698146,26 IT Cross Compliance 2008 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2007 FLAT RATE 10,00 % EUR –14331663,30 –48186,16 –14283477,14 IT Cross Compliance 2008 Several SMRs badly controlled, wrong application of correction, for farmers with animals - claim year 2007 FLAT RATE 10,00 % EUR –216402,75 –74,09 –216328,66 IT Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –2458104,43 –2458104,43 0,00 IT Milk - Quota 2011 recovery of milk levy ONE-OFF EUR 163991,21 163991,21 0,00 IT Accreditation Paying Agency 2007 deficiencies in the accreditation criteria for EAGF FLAT RATE 16,00 % EUR –3248,92 0,00 –3248,92 IT Accreditation Paying Agency 2007 deficiencies in the accreditation criteria for EAGF (debtors) FLAT RATE 16,00 % EUR –64771,05 0,00 –64771,05 IT Accreditation Paying Agency 2008 deficiencies in the accreditation criteria for EAGF FLAT RATE 16,00 % EUR –2527,19 0,00 –2527,19 IT Accreditation Paying Agency 2008 deficiencies in the accreditation criteria for EAGF (debtors) FLAT RATE 16,00 % EUR –119653,30 0,00 –119653,30 IT Accreditation Paying Agency 2009 deficiencies in the accreditation criteria for EAGF FLAT RATE 16,00 % EUR –445807,98 0,00 –445807,98 IT Accreditation Paying Agency 2009 deficiencies in the accreditation criteria for EAGF (debtors) FLAT RATE 16,00 % EUR –118662,34 0,00 –118662,34 IT Fruit and Vegetables - Citrus Processing 2005 Gravely deficient control system, fraud FLAT RATE 25,00 % EUR –17098044,58 0,00 –17098044,58 IT Fruit and Vegetables - Citrus Processing 2006 Gravely deficient control system, fraud FLAT RATE 25,00 % EUR –817132,98 0,00 –817132,98 IT Fruit and Vegetables - Citrus Processing 2007 Gravely deficient control system, fraud FLAT RATE 25,00 % EUR 1201,24 0,00 1201,24 IT Rural Development EAGGF (2000-2006)* - Area related measures 2006 no cross-checks with the animal database; delayed on-the-spot checks FLAT RATE 2,00 % EUR –318652,00 0,00 –318652,00 IT Rural Development EAGGF (2000-2006)* - Area related measures 2006 delayed on-the-spot checks; insufficient checks of the use of fertilisers FLAT RATE 5,00 % EUR –50391,00 0,00 –50391,00 IT Rural Development EAGGF (2000-2006)* - Area related measures 2006 no cross-checks with the animal database; delayed on-the-spot checks FLAT RATE 5,00 % EUR –625923,00 0,00 –625923,00 IT Rural Development EAGGF (2000-2006)* - Area related measures 2007 no cross-checks with the animal database; delayed on-the-spot checks FLAT RATE 5,00 % EUR 4073,00 0,00 4073,00 TOTAL IT EUR –70255939,32 –2501163,36 –67754775,96 LT Cross Compliance 2007 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR 26,70 0,00 26,70 LT Cross Compliance 2007 Three GAEC missing, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR –28566,80 –545,96 –28020,84 LT Cross Compliance 2008 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR –154416,57 0,00 –154416,57 LT Cross Compliance 2008 GAEC not defined (1st pillar only), claim year 2007 FLAT RATE 5,00 % EUR –404835,64 0,00 –404835,64 LT Cross Compliance 2008 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR 0,83 0,00 0,83 LT Cross Compliance 2008 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 5,00 % EUR 1014,70 0,00 1014,70 LT Cross Compliance 2008 Three GAEC missing, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR –216,86 –3,40 –213,46 LT Cross Compliance 2009 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR –200,95 0,00 –200,95 LT Cross Compliance 2009 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008 FLAT RATE 2,00 % EUR –204161,54 0,00 –204161,54 LT Cross Compliance 2009 GAEC not defined (1st pillar only), claim year 2008 FLAT RATE 5,00 % EUR –468159,50 0,00 –468159,50 LT Cross Compliance 2009 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR –0,01 0,00 –0,01 LT Cross Compliance 2009 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 5,00 % EUR 164,08 0,00 164,08 LT Cross Compliance 2009 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008 FLAT RATE 5,00 % EUR 37,58 0,00 37,58 LT Cross Compliance 2009 Three GAEC missing, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR –13,95 0,00 –13,95 LT Cross Compliance 2010 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR –24,21 0,00 –24,21 LT Cross Compliance 2010 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008 FLAT RATE 2,00 % EUR –188,77 0,00 –188,77 LT Cross Compliance 2010 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2006 FLAT RATE 5,00 % EUR 5,41 0,00 5,41 LT Cross Compliance 2010 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2007 FLAT RATE 5,00 % EUR 29,86 0,00 29,86 LT Cross Compliance 2010 One GAEC missing, One GAEC badly controlled, Poor definition of severity, claim year 2008 FLAT RATE 5,00 % EUR 29,88 0,00 29,88 TOTAL LT EUR –1259475,76 –549,36 –1258926,40 MT Cross Compliance 2008 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –7853,65 0,00 –7853,65 MT Cross Compliance 2009 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –20,61 0,00 –20,61 MT Cross Compliance 2009 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –13568,05 0,00 –13568,05 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –2,90 0,00 –2,90 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –88,08 0,00 –88,08 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR –16838,20 0,00 –16838,20 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR 142,32 0,00 142,32 MT Cross Compliance 2011 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –26,86 0,00 –26,86 MT Cross Compliance 2011 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR –26,01 0,00 –26,01 TOTAL MT EUR –38282,04 0,00 –38282,04 NL Clearance of accounts - Financial Clearance 2010 known error related to the use of bumble bees for pollination ONE-OFF EUR –688510,00 0,00 –688510,00 TOTAL NL EUR –688510,00 0,00 –688510,00 PL Fruit and Vegetables - Tomato Processing 2007 weaknesses in the controls checks FLAT RATE 5,00 % PLN –1166100,45 –8151,74 –1157948,71 PL Fruit and Vegetables - Tomato Processing 2007 late payments ONE-OFF PLN –163034,87 0,00 –163034,87 PL Fruit and Vegetables - Tomato Processing 2008 weaknesses in the controls checks FLAT RATE 5,00 % EUR –340453,82 0,00 –340453,82 TOTAL PL PLN –1329135,32 –8151,74 –1320983,58 TOTAL PL EUR –340453,82 0,00 –340453,82 RO Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –82812,73 –82812,73 0,00 TOTAL RO EUR –82812,73 –82812,73 0,00 SE Financial audit - Overshooting 2011 exceeding of ceiling ONE-OFF EUR –3013,42 –3013,42 0,00 TOTAL SE EUR –3013,42 –3013,42 0,00 SI Other Direct Aid - Ewe and Goats 2007 Failure to achieve the minimum rate of on-the-spot checks for ovine throughout the retention period and higher level of reductions and exclusions established during on-the-spot checks in the random sample than in the risk analysis sample FLAT RATE 5,00 % EUR –37036,67 0,00 –37036,67 SI Other Direct Aid - Article 69 of Reg.1782/2003 - only Ovines and Bovines 2008 Non application of eligibility sanctions in case of late tagging of calves ONE-OFF EUR –61130,59 0,00 –61130,59 SI Entitlements 2008 Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases ONE-OFF EUR –25453,98 0,00 –25453,98 SI Entitlements 2009 Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases ONE-OFF EUR –13990,92 0,00 –13990,92 SI Entitlements 2010 Calculation of set-aside entitlements, parcels of land artificially designed in order to fulfil the minimum size requirements, recovery of unduly allocated entitlements and payments, use of national reserve for agricultural land covered by forest, individual cases ONE-OFF EUR –148484,50 0,00 –148484,50 TOTAL SI EUR –286096,66 0,00 –286096,66 SK Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –346334,22 –346334,22 0,00 SK Cross Compliance 2007 GAEC not defined, weaknesses in on the spot controls, claim year 2006 FLAT RATE 5,00 % EUR –398260,86 0,00 –398260,86 SK Cross Compliance 2008 GAEC not defined, weaknesses in on the spot controls, claim year 2006 FLAT RATE 5,00 % EUR –23,84 0,00 –23,84 SK Cross Compliance 2008 GAEC not defined, weaknesses in on the spot controls, claim year 2007 FLAT RATE 5,00 % EUR –779668,89 0,00 –779668,89 SK Cross Compliance 2009 GAEC not defined, weaknesses in on the spot controls, claim year 2006 FLAT RATE 5,00 % EUR –8,91 0,00 –8,91 SK Cross Compliance 2009 GAEC not defined, weaknesses in on the spot controls, claim year 2007 FLAT RATE 5,00 % EUR –796,00 0,00 –796,00 TOTAL SK EUR –1525092,72 –346334,22 –1178758,50 6701 TOTAL DKK –142645,00 0,00 –142645,00 6701 TOTAL GBP –1452109,17 0,00 –1452109,17 6701 TOTAL HUF –281162836,10 –5622679,91 –275540156,19 6701 TOTAL PLN –1329135,32 –8151,74 –1320983,58 6701 TOTAL EUR –296785796,48 –18661087,63 –278124708,85 BUDGET ITEM: 6711 BE Cross Compliance 2008 GAEC not implemented, partial on the spot controls, claim year 2007 FLAT RATE 5,00 % EUR –31470,12 0,00 –31470,12 BE Cross Compliance 2009 GAEC not implemented, partial on the spot controls, claim year 2007 FLAT RATE 5,00 % EUR –1440,26 0,00 –1440,26 BE Cross Compliance 2010 GAEC not implemented, partial on the spot controls, claim year 2007 FLAT RATE 5,00 % EUR –352,15 0,00 –352,15 TOTAL BE EUR –33262,53 0,00 –33262,53 BG Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 deficiencies in timinig of the on-the-spot checks and sample selection FLAT RATE 2,00 % EUR –40146,27 0,00 –40146,27 BG Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 deficiencies in timinig of the on-the-spot checks and sample selection FLAT RATE 2,00 % EUR 17174,46 0,00 17174,46 TOTAL BG EUR –22971,81 0,00 –22971,81 CY Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Late administrative checks and inappropriate timing of on-the-spot checks FLAT RATE 2,00 % EUR –2062,12 0,00 –2062,12 CY Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Late administrative checks and inappropriate timing of on-the-spot checks FLAT RATE 2,00 % EUR –97678,93 0,00 –97678,93 TOTAL CY EUR –99741,05 0,00 –99741,05 CZ Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Lack of on-the-spot checks on livestock density FLAT RATE 2,00 % EUR –2153061,12 –10764,12 –2142297,00 CZ Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Lack of on-the-spot checks on livestock density FLAT RATE 2,00 % EUR –2321491,75 –11607,46 –2309884,29 CZ Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Lack of on-the-spot checks on livestock density FLAT RATE 2,00 % EUR –2418,58 0,00 –2418,58 CZ Cross Compliance 2008 GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2007 FLAT RATE 5,00 % EUR –621456,24 0,00 –621456,24 CZ Cross Compliance 2008 GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2008 FLAT RATE 5,00 % EUR –9,15 0,00 –9,15 CZ Cross Compliance 2009 GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2007 FLAT RATE 5,00 % EUR –10682,73 0,00 –10682,73 CZ Cross Compliance 2009 GAEC non defined, Weaknesses in evaluation of non compliances, claim year 2008 FLAT RATE 5,00 % EUR –669467,88 0,00 –669467,88 TOTAL CZ EUR –5778587,45 –22371,58 –5756215,87 DE Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2007 weaknesses in selection among eligible applications FLAT RATE 10,00 % EUR –130781,57 0,00 –130781,57 DE Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2007 Payments including ineligible VAT ONE-OFF EUR –2698127,96 0,00 –2698127,96 DE Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2008 weaknesses in selection among eligible applications FLAT RATE 10,00 % EUR –105424,95 0,00 –105424,95 DE Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 weaknesses in selection among eligible applications FLAT RATE 10,00 % EUR –804414,05 0,00 –804414,05 TOTAL DE EUR –3738748,53 0,00 –3738748,53 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2009) FLAT RATE 2,00 % EUR –90572,51 0,00 –90572,51 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2010) FLAT RATE 2,00 % EUR –126456,16 0,00 –126456,16 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses on the on-the-spot controls, lack of traceability (claim year 2010 paid in financial year 2010) FLAT RATE 2,00 % EUR –125866,86 0,00 –125866,86 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls, lack of traceability (claim year 2009 paid in financial year 2011) FLAT RATE 2,00 % EUR 536,22 0,00 536,22 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls, lack of traceability (claim year 2010 paid in financial year 2011) FLAT RATE 2,00 % EUR –36730,38 0,00 –36730,38 TOTAL ES EUR –379089,69 0,00 –379089,69 FI Clearance of accounts - Financial Clearance 2009 errors detected during the certification exercise for financial year 2009 in EAFRD population ONE-OFF EUR –1766,40 0,00 –1766,40 TOTAL FI EUR –1766,40 0,00 –1766,40 FR Rural Development EAFRD Axis 1 (2007-2013) 2007 Non-exhaustive administrative control of the preferential loans invoices and late audits in banks FLAT RATE 5,00 % EUR –2678837,27 0,00 –2678837,27 FR Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 Non-exhaustive administrative control of the preferential loans invoices and late audits in banks FLAT RATE 5,00 % EUR –1015793,65 0,00 –1015793,65 FR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2008 Non-exhaustive administrative control of the preferential loans invoices and late audits in banks FLAT RATE 5,00 % EUR –1386514,48 0,00 –1386514,48 FR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 Non-exhaustive administrative control of the preferential loans invoices and late audits in banks FLAT RATE 5,00 % EUR –125462,91 0,00 –125462,91 FR Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 Non-exhaustive administrative control of the preferential loans invoices and late audits in banks FLAT RATE 5,00 % EUR –1246558,73 0,00 –1246558,73 FR Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 deficiencies in the on the spot controls FLAT RATE 5,00 % EUR –21056869,75 0,00 –21056869,75 FR Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 deficiencies in the on the spot controls FLAT RATE 5,00 % EUR –7898813,60 0,00 –7898813,60 TOTAL FR EUR –35408850,39 0,00 –35408850,39 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls FLAT RATE 2,00 % EUR –355672,24 –16180,58 –339491,66 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls FLAT RATE 2,00 % EUR –288122,53 0,00 –288122,53 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 weaknesses in LPIS-GIS, in processing of applications, in administrative cross checks, on-the-spot controls FLAT RATE 2,00 % EUR –298761,99 –293852,81 –4909,18 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in LPIS-GIS, on-the-spot checks and payments and sanctions FLAT RATE 5,00 % EUR –1173720,59 0,00 –1173720,59 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 deficiencies in the Agri-environment measures FLAT RATE 2,00 % EUR –3235955,12 –17650,45 –3218304,67 GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 deficiencies in the Agri-environment measures FLAT RATE 2,00 % EUR –1117396,52 –4828,16 –1112568,36 GB Cross Compliance 2008 Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008 FLAT RATE 2,00 % EUR –5741,43 0,00 –5741,43 GB Cross Compliance 2008 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –77419,70 0,00 –77419,70 GB Cross Compliance 2009 Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008 FLAT RATE 2,00 % EUR –22884,24 0,00 –22884,24 GB Cross Compliance 2009 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR 32,09 0,00 32,09 GB Cross Compliance 2010 Minimum requirements on fertilisers and plant protection and one SMR not adequately controlled, claim year 2008 FLAT RATE 2,00 % EUR –31,12 0,00 –31,12 GB Cross Compliance 2010 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –70,69 0,00 –70,69 TOTAL GB EUR –6575744,08 –332512,00 –6243232,08 HU Cross Compliance 2008 8 GAEC not defined, claim year 2007 FLAT RATE 10,00 % EUR –79998,57 0,00 –79998,57 HU Cross Compliance 2009 8 GAEC not defined, claim year 2007 FLAT RATE 10,00 % EUR –21025,02 0,00 –21025,02 TOTAL HU EUR –101023,59 0,00 –101023,59 IE Clearance of accounts - Financial Clearance 2010 Known Error ONE-OFF EUR –197620,52 0,00 –197620,52 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2007 weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113) ONE-OFF EUR –10122,22 0,00 –10122,22 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112) FLAT RATE 5,00 % EUR –115125,00 0,00 –115125,00 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113) ONE-OFF EUR –31262,80 0,00 –31262,80 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112) FLAT RATE 5,00 % EUR –134055,00 0,00 –134055,00 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113) ONE-OFF EUR –20795,07 0,00 –20795,07 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2010 weaknesses in measurability of objectives in the business plan of the Young Farmers scheme (measure 112) FLAT RATE 5,00 % EUR –55436,25 0,00 –55436,25 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2010 weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113) ONE-OFF EUR –19051,20 0,00 –19051,20 IE Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2011 weaknesses in the verification of declarations made by the agricultural advisors on certain eligibility criteria under the Early Retirement Scheme (measure 113) ONE-OFF EUR –11113,21 0,00 –11113,21 TOTAL IE EUR –594581,27 0,00 –594581,27 IT Accreditation Paying Agency 2008 deficiencies in the accreditation criteria for EAFRD FLAT RATE 16,00 % EUR –2885304,84 0,00 –2885304,84 IT Accreditation Paying Agency 2009 deficiencies in the accreditation criteria for EAFRD FLAT RATE 16,00 % EUR –2709857,58 0,00 –2709857,58 IT Accreditation Paying Agency 2009 deficiencies in the accreditation criteria for EAFRD (debtors) FLAT RATE 16,00 % EUR –4279,19 0,00 –4279,19 IT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 delayed on-the-spot checks; insufficient checks of the use of fertilisers FLAT RATE 5,00 % EUR –7886,00 0,00 –7886,00 IT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 no cross-checks with the animal database; delayed on-the-spot checks FLAT RATE 5,00 % EUR –246930,00 0,00 –246930,00 TOTAL IT EUR –5854257,61 0,00 –5854257,61 LT Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 Weak control system on eligibility of beneficiaries FLAT RATE 5,00 % EUR –14686,92 0,00 –14686,92 LT Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 Weak control system on eligibility of beneficiaries FLAT RATE 5,00 % EUR –848148,40 0,00 –848148,40 LT Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2010 Weak control system on eligibility of beneficiaries FLAT RATE 5,00 % EUR –766818,02 0,00 –766818,02 LT Cross Compliance 2008 One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR –98669,98 0,00 –98669,98 LT Cross Compliance 2009 One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR –1743,38 0,00 –1743,38 LT Cross Compliance 2009 One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2008 FLAT RATE 2,00 % EUR –101975,29 0,00 –101975,29 LT Cross Compliance 2010 One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2007 FLAT RATE 2,00 % EUR 392,93 0,00 392,93 LT Cross Compliance 2010 One GAEC missing, one GAEC badly controlled, poor definition of severity, claim year 2008 FLAT RATE 2,00 % EUR –382,94 0,00 –382,94 TOTAL LT EUR –1832032,00 0,00 –1832032,00 MT Cross Compliance 2009 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –6858,55 0,00 –6858,55 MT Cross Compliance 2009 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –8803,69 0,00 –8803,69 MT Cross Compliance 2009 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR –33,58 0,00 –33,58 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2007 FLAT RATE 5,00 % EUR –232,55 0,00 –232,55 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –2078,01 0,00 –2078,01 MT Cross Compliance 2010 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR –12545,31 0,00 –12545,31 MT Cross Compliance 2011 Lenient sanctioning system, claim year 2008 FLAT RATE 5,00 % EUR –239,50 0,00 –239,50 MT Cross Compliance 2011 Lenient sanctioning system, claim year 2009 FLAT RATE 5,00 % EUR –53,44 0,00 –53,44 TOTAL MT EUR –30844,63 0,00 –30844,63 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 Weakness in management of the early retirement scheme FLAT RATE 2,00 % EUR –253108,80 0,00 –253108,80 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2008 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR –9868306,45 0,00 –9868306,45 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 Weakness in management of the early retirement scheme FLAT RATE 2,00 % EUR –627971,30 0,00 –627971,30 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2009 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR –9761030,13 0,00 –9761030,13 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2010 Weakness in management of the early retirement scheme FLAT RATE 2,00 % EUR –498848,26 0,00 –498848,26 PL Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) 2010 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR –7753973,66 0,00 –7753973,66 TOTAL PL EUR –28763238,60 0,00 –28763238,60 RO Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 weaknesses in the controls of a risk of creation of artificial conditions, eligibility of the beneficiary, eligibility of expenses FLAT RATE 5,00 % EUR –3579714,82 0,00 –3579714,82 RO Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 weaknesses in the controls of a risk of creation of artificial conditions, eligibility of the beneficiary, eligibility of expenses FLAT RATE 5,00 % EUR –8921103,16 0,00 –8921103,16 RO Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Incomplete checks on parcels and on logbooks FLAT RATE 2,00 % EUR –2239090,38 –2239090,38 0,00 RO Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Incomplete checks on parcels and on logbooks FLAT RATE 2,00 % EUR –2959592,24 0,00 –2959592,24 TOTAL RO EUR –17699500,60 –2239090,38 –15460410,22 SK Cross Compliance 2008 GAEC not defined, on-the-spot checks weaknesses - claim year 2007 FLAT RATE 5,00 % EUR –378504,46 0,00 –378504,46 SK Cross Compliance 2009 GAEC not defined, on-the-spot checks weaknesses - claim year 2007 FLAT RATE 5,00 % EUR –787,35 0,00 –787,35 TOTAL SK EUR –379291,81 0,00 –379291,81 6711 TOTAL EUR –107293532,04 –2593973,96 –104699558,08 BUDGET ITEM: 6500 LT Rural Development - Transitional Instrument 2007 Weak control system on eligibility of beneficiaries FLAT RATE 5,00 % EUR –428809,33 0,00 –428809,33 LT Rural Development - Transitional Instrument 2008 Weak control system on eligibility of beneficiaries FLAT RATE 5,00 % EUR –974546,18 0,00 –974546,18 TOTAL LT EUR –1403355,51 0,00 –1403355,51 PL Rural Development - Transitional Instrument 2007 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR –4422645,43 0,00 –4422645,43 PL Rural Development - Transitional Instrument 2008 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR –1271573,68 0,00 –1271573,68 PL Rural Development - Transitional Instrument 2009 Weakness in management of the early retirement scheme FLAT RATE 5,00 % EUR 5778,15 0,00 5778,15 TOTAL PL EUR –5688440,96 0,00 –5688440,96 6500 TOTAL EUR –7091796,47 0,00 –7091796,47