Address https://gelex.eu/eli/EU/decision/2013/763@2013-12-12/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX

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 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 1 September 2013 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Latvia, the Grand Duchy of Luxembourg, Hungary, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania, the Republic of Finland, the Kingdom of Sweden.

Done at Brussels, 12 December 2013. For the Commission Dacian Cioloș Member of the Commission

ANNEX

ANNEX

MS Measure Financial Year Reason Type % Currency Amount Deductions Financial impact BUDGET ITEM: 6500 CZ Clearance of Accounts - Financial Clearance 2011 administrative errors ONE-OFF EUR –121357,89 0,00 –121357,89 TOTAL CZ EUR –121357,89 0,00 –121357,89 6500 TOTAL EUR –121357,89 0,00 –121357,89 BUDGET ITEM: 6701 AT Direct Decoupled Aid (single payment scheme - SPS) 2007 Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments ONE-OFF EUR –1542856,98 0,00 –1542856,98 AT Direct Decoupled Aid (single payment scheme - SPS) 2008 Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments ONE-OFF EUR –362356,33 0,00 –362356,33 AT Decoupled Direct Aids 2009 Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and payments ONE-OFF EUR –322005,10 0,00 –322005,10 TOTAL AT EUR –2227218,41 0,00 –2227218,41 BE Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –8448,26 –8448,26 0,00 BE Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –827309,72 –827309,72 0,00 TOTAL BE EUR –835757,98 –835757,98 0,00 DE Direct Decoupled Aid (single payment scheme - SPS) 2008 Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007 ONE-OFF EUR –51726,31 0,00 –51726,31 DE Decoupled Direct Aids 2009 Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008 ONE-OFF EUR –83286,41 0,00 –83286,41 DE Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –10670,90 –10670,90 0,00 TOTAL DE EUR –145683,62 –10670,90 –135012,72 ES Fruit and Vegetables - Operational Programmes 2007 Deficient key controls FLAT RATE 2,00 % EUR –365658,89 0,00 –365658,89 ES Fruit and Vegetables - Operational Programmes 2007 Deficient key controls FLAT RATE 5,00 % EUR –737372,81 0,00 –737372,81 ES Fruit and Vegetables - Pre-recognised Producer Groups 2007 Deficient key controls FLAT RATE 5,00 % EUR –1787,28 0,00 –1787,28 ES Fruit and Vegetables - Operational Programmes 2007 Deficient key controls FLAT RATE 10,00 % EUR –145740,74 0,00 –145740,74 ES Fruit and Vegetables - Operational Programmes 2007 Specific ineligible expenditure ONE-OFF EUR –919365,27 0,00 –919365,27 ES Fruit and Vegetables - Operational Programmes 2008 Deficient key controls FLAT RATE 2,00 % EUR –538517,00 0,00 –538517,00 ES Fruit and Vegetables - Operational Programmes 2008 Deficient key controls FLAT RATE 5,00 % EUR –875633,57 0,00 –875633,57 ES Fruit and Vegetables - Pre-recognised Producer Groups 2008 Deficient key controls FLAT RATE 5,00 % EUR –3135,65 0,00 –3135,65 ES Fruit and Vegetables - Operational Programmes 2008 Deficient key controls FLAT RATE 10,00 % EUR –65004,15 0,00 –65004,15 ES Fruit and Vegetables - Operational Programmes 2008 Specific ineligible expenditure ONE-OFF EUR –1143982,20 0,00 –1143982,20 ES Fruit and Vegetables - Operational Programmes 2009 Deficient key controls FLAT RATE 2,00 % EUR –2121,76 0,00 –2121,76 ES Fruit and Vegetables - Pre-recognised Producer Groups 2009 Deficient key controls FLAT RATE 5,00 % EUR –1807,57 0,00 –1807,57 ES Fruit and Vegetables - Operational Programmes 2009 Deficient key controls FLAT RATE 5,00 % EUR –984848,39 0,00 –984848,39 ES Fruit and Vegetables - Operational Programmes 2009 Deficient key controls FLAT RATE 10,00 % EUR –26937,72 0,00 –26937,72 ES Fruit and Vegetables - Operational Programmes 2010 Deficient key controls FLAT RATE 2,00 % EUR 1259,51 0,00 1259,51 ES Fruit and Vegetables - Pre-recognised Producer Groups 2010 Deficient key controls FLAT RATE 5,00 % EUR –1629,62 0,00 –1629,62 ES Fruit and Vegetables - Operational Programmes 2010 Deficient key controls FLAT RATE 5,00 % EUR –990175,71 0,00 –990175,71 ES Fruit and Vegetables - Operational Programmes 2010 Deficient key controls FLAT RATE 10,00 % EUR 169,58 0,00 169,58 ES Fruit and Vegetables - Operational Programmes 2011 Deficient key controls FLAT RATE 5,00 % EUR –979171,01 0,00 –979171,01 ES Decoupled Direct Aids 2007 Weakness of on the spot check, claim year 2006 FLAT RATE 2,00 % EUR –800115,89 –506,88 –799609,01 ES Other Direct Aids 2007 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –1000522,12 0,00 –1000522,12 ES Decoupled Direct Aids 2008 Weakness of on the spot check, claim year 2006 FLAT RATE 2,00 % EUR –5160,91 –0,21 –5160,70 ES Other Direct Aids 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –338164,02 0,00 –338164,02 ES Decoupled Direct Aids 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –771505,81 –31,70 –771474,11 ES Other Direct Aids 2008 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –14378,54 0,00 –14378,54 ES Other Direct Aids 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 5,00 % EUR –63773,71 0,00 –63773,71 ES Decoupled Direct Aids 2009 Weakness of on the spot check, claim year 2006 FLAT RATE 2,00 % EUR –78,16 0,00 –78,16 ES Other Direct Aids 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –2318,23 0,00 –2318,23 ES Decoupled Direct Aids 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR 186,40 0,00 186,40 ES Other Direct Aids 2009 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –727,03 0,00 –727,03 ES Decoupled Direct Aids 2010 Weakness of on the spot check, claim year 2006 FLAT RATE 2,00 % EUR –2293,81 0,00 –2293,81 ES Other Direct Aids 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –468,08 0,00 –468,08 ES Decoupled Direct Aids 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR 233,66 0,00 233,66 ES Other Direct Aids 2010 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –6934,44 0,00 –6934,44 ES Other Direct Aids 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 5,00 % EUR –181,82 0,00 –181,82 ES Other Direct Aids 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –88770,49 0,00 –88770,49 ES Decoupled Direct Aids 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –526475,63 –73,61 –526402,02 ES Other Direct Aids 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –25,72 0,00 –25,72 ES Decoupled Direct Aids 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –493,99 0,00 –493,99 ES Other Direct Aids 2009 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –92270,35 0,00 –92270,35 ES Decoupled Direct Aids 2009 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –525914,47 0,00 –525914,47 ES Other Direct Aids 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –236,54 0,00 –236,54 ES Decoupled Direct Aids 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –457,10 0,00 –457,10 ES Other Direct Aids 2010 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –210,66 0,00 –210,66 ES Decoupled Direct Aids 2010 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –803,64 0,00 –803,64 ES Entitlements 2009 Recoveries ONE-OFF EUR –152,70 –0,10 –152,60 ES Entitlements 2009 Undue allocation of special entitlements ONE-OFF EUR –1316791,79 –838,16 –1315953,63 ES Entitlements 2010 Forage are non-inclusion FLAT RATE 5,00 % EUR –2796719,30 0,00 –2796719,30 ES Entitlements 2010 National reserve olive sector FLAT RATE 5,00 % EUR –1467764,48 0,00 –1467764,48 ES Entitlements 2010 Force majeure in sugar sector ONE-OFF EUR –169495,55 0,00 –169495,55 ES Entitlements 2010 Recoveries ONE-OFF EUR –259,91 0,00 –259,91 ES Entitlements 2010 Special male premium decoupling ONE-OFF EUR –648647,61 0,00 –648647,61 ES Entitlements 2010 Undue allocation of special entitlements ONE-OFF EUR –1334718,15 0,00 –1334718,15 ES Financial audit - Overshooting 2011 exceeding of ceilings ONE-OFF EUR –474315,16 –474315,16 0,00 ES Financial audit - Overshooting 2011 exceeding of ceilings ONE-OFF EUR –116322,42 –1301665,74 1185343,32 ES Clearance of Accounts - Financial Clearance 2011 ineligible expenditure ONE-OFF EUR –18632,33 –18632,33 0,00 ES Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –42228,78 –42228,78 0,00 ES Financial audit - Late payments and payment deadlines 2011 late payments ONE-OFF EUR –3043215,34 –3043215,34 0,00 ES Milk - Quota 2011 recovery of milk levy ONE-OFF EUR 135786,22 135786,22 0,00 ES Financial audit - Overshooting 2012 exceeding of financial ceilings ONE-OFF EUR –51193,89 –51193,89 0,00 ES Financial audit - Overshooting 2012 exceeding of financial ceilings ONE-OFF EUR –12288,65 –12288,65 0,00 ES Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –226009,53 –226009,53 0,00 TOTAL ES EUR –23606290,72 –5035213,86 –18571076,86 FI Other Direct Aid - Bovines 2009 Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period) ONE-OFF EUR –2455,57 0,00 –2455,57 FI Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2009 Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags) ONE-OFF EUR –85467,41 0,00 –85467,41 FI Other Direct Aid - Bovines 2010 Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period) ONE-OFF EUR –4103,67 0,00 –4103,67 FI Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2010 Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags) ONE-OFF EUR –130869,20 0,00 –130869,20 FI Other Direct Aid - Article 68-72 of Reg. (EC) No 73/2009 2011 Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags) ONE-OFF EUR –87599,21 0,00 –87599,21 FI Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –73951,98 –73951,98 0,00 TOTAL FI EUR –384447,04 –73951,98 –310495,06 FR Fruit and Vegetables - Peaches and Pears Processing 2007 Deficiencies in providing the members of producer organisations with the technical means FLAT RATE 10,00 % EUR –28022,33 0,00 –28022,33 FR Fruit and Vegetables - Tomato Processing 2007 Deficiencies in providing the members of producer organisations with the technical means FLAT RATE 10,00 % EUR –38019,88 0,00 –38019,88 FR Fruit and Vegetables - Nuts 2007 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –14675,50 0,00 –14675,50 FR Fruit and Vegetables - Operational Programmes 2007 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –10143429,40 –4402146,54 –5741282,86 FR Fruit and Vegetables - Withdrawals 2007 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –254741,35 0,00 –254741,35 FR Fruit and Vegetables - Operational Programmes 2008 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –7013519,75 –2358665,31 –4654854,44 FR Fruit and Vegetables - Operational Programmes 2009 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –93897,24 0,00 –93897,24 FR Fruit and Vegetables - Operational Programmes 2010 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –83200,09 0,00 –83200,09 FR Fruit and Vegetables - Operational Programmes 2011 Deficiencies in providing the members of producer organisations with the technical means ONE-OFF EUR –30320,94 0,00 –30320,94 FR Cross Compliance 2008 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –40391474,89 –11821,04 –40379653,85 FR Cross Compliance 2008 Linient sanctioning system, late notifications, claim year 2007 ONE-OFF EUR –11039706,01 –55198,55 –10984507,46 FR Cross Compliance 2009 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –157245,53 0,00 –157245,53 FR Cross Compliance 2009 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –9493,60 –0,28 –9493,32 FR Cross Compliance 2009 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –40818770,14 –10787,66 –40807982,48 FR Cross Compliance 2009 Linient sanctioning system, late notifications, claim year 2008 ONE-OFF EUR –13381038,70 –66906,21 –13314132,49 FR Cross Compliance 2010 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –26673,71 0,00 –26673,71 FR Cross Compliance 2010 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –16163000,23 –2669,27 –16160330,96 FR Cross Compliance 2010 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –1689,23 0,01 –1689,24 FR Cross Compliance 2010 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –9628,52 –0,56 –9627,96 FR Cross Compliance 2010 Linient sanctioning system, late notifications, accumulation of reductions, claim year 2009 ONE-OFF EUR –15761783,07 –31523,60 –15730259,47 FR Cross Compliance 2011 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –9551,86 –276,81 –9275,05 FR Cross Compliance 2011 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR 1881,20 0,00 1881,20 FR Cross Compliance 2011 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –8515,33 0,00 –8515,33 FR Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –361229,20 –361229,20 0,00 FR Clearance of accounts - Conformity Clearance 2009 Error in budgetary allocation: receipts not declared to the Community budget ONE-OFF EUR –35069,07 0,00 –35069,07 FR Clearance of accounts - Conformity Clearance 2009 Irregularity or negligence in the recovery procedure ONE-OFF EUR –21037,96 0,00 –21037,96 TOTAL FR EUR –155893852,33 –7301225,02 –148592627,31 GR Fruit and Vegetables - Tomato Processing 2007 Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks FLAT RATE 5,00 % EUR –1241950,67 0,00 –1241950,67 GR Fruit and Vegetables - Tomato Processing 2008 Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks FLAT RATE 10,00 % EUR –2115555,01 0,00 –2115555,01 GR Fruit and Vegetables - Tomato Processing 2009 Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocks FLAT RATE 10,00 % EUR –3219,00 0,00 –3219,00 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2009 Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2008 FLAT RATE 2,00 % EUR –162625,79 –325,25 –162300,54 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2009 Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2008 FLAT RATE 5,00 % EUR –589848,52 –1179,70 –588668,82 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2009 Bovine Art.69 - Undue payments to individual applicants - claim year 2009 ONE-OFF EUR –49324,00 –986,48 –48337,52 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2010 Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2009 FLAT RATE 2,00 % EUR –159662,41 –660,12 –159002,29 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2010 Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009 FLAT RATE 5,00 % EUR –626203,65 –29339,23 –596864,42 GR Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines 2011 Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009 FLAT RATE 5,00 % EUR 2003,17 0,00 2003,17 GR Entitlements 2008 Forage area non inclusion in 2006 - normal entitlements FLAT RATE 5,00 % EUR –7020040,97 –7020040,97 0,00 GR Entitlements 2008 Forage area non inclusion in 2006 - special entitlements FLAT RATE 5,00 % EUR –3982096,46 0,00 –3982096,46 GR Entitlements 2008 Deficiencies in the national reserve criteria allocation in 2006 FLAT RATE 10,00 % EUR –9935755,68 –4967877,84 –4967877,84 GR Entitlements 2008 Ineligible beneficiaries of national reserve allocation 2007 ONE-OFF EUR –524628,25 0,00 –524628,25 GR Entitlements 2008 Miscalculation of regional average of entitlements 2007 ONE-OFF EUR –674004,06 0,00 –674004,06 GR Entitlements 2008 Miscalculation of the regional average value of entitlements 2006 ONE-OFF EUR –2786983,22 0,00 –2786983,22 GR Entitlements 2008 Partial activation of special entitlements ONE-OFF EUR –1482230,85 0,00 –1482230,85 GR Entitlements 2008 reimboursement due to the overlap with the correction under enquiry AA/2007/007/GR ONE-OFF EUR 0,00 –199280,78 199280,78 GR Entitlements 2009 Forage area non inclusion in 2006 - normal entitlements FLAT RATE 5,00 % EUR –7017232,96 0,00 –7017232,96 GR Entitlements 2009 Forage area non inclusion in 2006 - special entitlements FLAT RATE 5,00 % EUR –3947400,93 0,00 –3947400,93 GR Entitlements 2009 Deficiencies in the national reserve criteria allocation in 2006 FLAT RATE 10,00 % EUR –9739243,02 0,00 –9739243,02 GR Entitlements 2009 Ineligible beneficiaries of national reserve allocation 2007 ONE-OFF EUR –396672,82 0,00 –396672,82 GR Entitlements 2009 Miscalculation of regional average of entitlements 2007 ONE-OFF EUR –599310,06 0,00 –599310,06 GR Entitlements 2009 Miscalculation of the regional average value of entitlements 2006 ONE-OFF EUR –2730858,30 0,00 –2730858,30 GR Entitlements 2009 Partial activation of special entitlements ONE-OFF EUR –1847858,89 0,00 –1847858,89 GR Entitlements 2010 Forage area non inclusion in 2006 - normal entitlements FLAT RATE 5,00 % EUR –7020040,97 0,00 –7020040,97 GR Entitlements 2010 Forage area non inclusion in 2006 - special entitlements FLAT RATE 5,00 % EUR –3885929,66 0,00 –3885929,66 GR Entitlements 2010 Deficiencies in the national reserve criteria allocation in 2006 FLAT RATE 10,00 % EUR –9691976,36 0,00 –9691976,36 GR Entitlements 2010 Ineligible beneficiaries of national reserve allocation 2007 ONE-OFF EUR –365638,75 0,00 –365638,75 GR Entitlements 2010 Miscalculation of regional average of entitlements 2007 ONE-OFF EUR –565616,36 0,00 –565616,36 GR Entitlements 2010 Miscalculation of the regional average value of entitlements 2006 ONE-OFF EUR –2716046,60 0,00 –2716046,60 GR Entitlements 2010 Partial activation of special entitlements ONE-OFF EUR –1884218,70 0,00 –1884218,70 GR Cross Compliance 2007 Weaknesses in the cross-compliance control system - Claim year 2006 FLAT RATE 5,00 % EUR –5325926,19 –484087,90 –4841838,29 GR Cross Compliance 2008 Weaknesses in the cross-compliance control system - Claim year 2006 FLAT RATE 5,00 % EUR –29319,70 –46,06 –29273,64 GR Cross Compliance 2008 Weaknesses in the cross-compliance control system - Claim Year 2007 FLAT RATE 5,00 % EUR –11421885,77 –624482,52 –10797403,25 GR Cross Compliance 2009 Weaknesses in the cross-compliance control system - Claim Year 2008 FLAT RATE 2,00 % EUR –4936572,90 –55807,14 –4880765,76 GR Cross Compliance 2009 Weaknesses in the cross-compliance control system - Claim Year 2006 FLAT RATE 5,00 % EUR –20694,01 –14620,62 –6073,39 GR Cross Compliance 2009 Weaknesses in the cross-compliance control system - Claim Year 2007 FLAT RATE 5,00 % EUR –107029,89 –14138,96 –92890,93 GR Cross Compliance 2010 Weaknesses in the cross-compliance control system - Claim Year 2008 FLAT RATE 2,00 % EUR –547,38 –751,51 204,13 GR Cross Compliance 2010 Weaknesses in the cross-compliance control system - Claim Year 2007 FLAT RATE 5,00 % EUR –57,69 0,00 –57,69 GR Milk - Quota 2008 Correction of milk levy ONE-OFF EUR 347,11 347,11 0,00 GR Financial audit - Overshooting 2008 Exceeding of financial ceilings ONE-OFF EUR –737200,95 –825060,11 87859,16 GR Financial audit - Late payments and payment deadlines 2008 excess of late payments deadlines ONE-OFF EUR –174948,49 –174948,49 0,00 GR Financial audit - Late payments and payment deadlines 2008 excess of payment deadlines ONE-OFF EUR –2448650,32 –2448650,32 0,00 TOTAL GR EUR –108962655,93 –16861936,89 –92100719,04 HU Clearance of Accounts - Conformity Clearance 2011 known error ONE-OFF EUR –336450,00 0,00 –336450,00 HU Clearance of Accounts - Conformity Clearance 2011 known error ONE-OFF EUR –781,00 0,00 –781,00 TOTAL HU EUR –337231,00 0,00 –337231,00 IE Financial audit - Overshooting 2012 exceeding of financial ceilings ONE-OFF EUR –41641,57 –41641,57 0,00 TOTAL IE EUR –41641,57 –41641,57 0,00 LU Decoupled Direct Aids 2009 retroactive recovery/ineligible features/intentionality, claim year 2008 ONE-OFF EUR –161186,50 0,00 –161186,50 LU Decoupled Direct Aids 2010 retroactive recovery/ineligible features/intentionality, claim year 2009 ONE-OFF EUR –12003,27 0,00 –12003,27 LU Decoupled Direct Aids 2011 retroactive recovery/ineligible features/intentionality, claim year 2010 ONE-OFF EUR –15096,97 0,00 –15096,97 LU Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –2597,78 –2597,78 0,00 TOTAL LU EUR –190884,52 –2597,78 –188286,74 LV Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –95,96 –95,96 0,00 TOTAL LV EUR –95,96 –95,96 0,00 NL Other Direct Aids 2009 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 FLAT RATE 3,00 % EUR –15979,71 0,00 –15979,71 NL Decoupled Direct Aids 2009 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 FLAT RATE 3,00 % EUR –20461767,83 –209,47 –20461558,36 NL Decoupled Direct Aids 2010 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 FLAT RATE 3,00 % EUR –31702,54 0,00 –31702,54 NL Other Direct Aids 2010 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 FLAT RATE 3,00 % EUR –42,24 0,00 –42,24 NL Decoupled Direct Aids 2011 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 FLAT RATE 3,00 % EUR –1678,57 0,00 –1678,57 NL Decoupled Direct Aids 2010 Inaccuracy of LPIS-GIS, claim year 2009 ONE-OFF EUR –5047207,00 0,00 –5047207,00 NL Decoupled Direct Aids 2011 Inaccuracy of LPIS-GIS, claim year 2010 ONE-OFF EUR –750000,00 0,00 –750000,00 NL Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –33831,72 –33831,72 0,00 NL Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –91159,06 –91159,06 0,00 NL Irregularities 2007 Non-reporting of interest in the Annex III table for financial year 2006 ONE-OFF EUR –4890879,11 0,00 –4890879,11 NL Irregularities 2009 Non-reporting of interest in the Annex III table for financial year 2007 ONE-OFF EUR –5346,88 0,00 –5346,88 NL Irregularities 2009 Non-reporting of interest in the Annex III table for financial year 2008 ONE-OFF EUR –10459,54 0,00 –10459,54 NL Irregularities 2010 Non-reporting of interest in the Annex III table for financial year 2009 ONE-OFF EUR –310112,90 0,00 –310112,90 NL Irregularities 2011 Interest not charged on the amounts recovered in financial years 2006-2009 ONE-OFF EUR –60779,00 0,00 –60779,00 TOTAL NL EUR –31710946,10 –125200,25 –31585745,85 RO Financial audit - Late payments and payment deadlines 2012 late payments ONE-OFF EUR –65967,69 –65967,69 0,00 TOTAL RO EUR –65967,69 –65967,69 0,00 SE Financial audit - Overshooting 2012 exceeding of ceilings ONE-OFF EUR –24704,47 –24704,47 0,00 TOTAL SE EUR –24704,47 –24704,47 0,00 6701 TOTAL EUR –324427377,34 –30378964,35 –294048412,99 BUDGET ITEM: 05070107 PT POSEI 2006 reimbursement following judgement in case T-2/11 ONE-OFF EUR 239045,63 0,00 239045,63 PT Other Direct Aid - Plant Products (POSEI) 2007 reimbursement following judgement in case T-2/11 ONE-OFF EUR 266137,96 0,00 266137,96 TOTAL PT EUR 505183,59 0,00 505183,59 05070107 TOTAL EUR 505183,59 0,00 505183,59 BUDGET ITEM: 6711 AT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2007 Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks ONE-OFF EUR –1349639,44 0,00 –1349639,44 AT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks ONE-OFF EUR –24535,35 0,00 –24535,35 AT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checks ONE-OFF EUR –24349,54 0,00 –24349,54 TOTAL AT EUR –1398524,33 0,00 –1398524,33 DE Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007 ONE-OFF EUR –9971,25 0,00 –9971,25 DE Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008 ONE-OFF EUR –6630,34 0,00 –6630,34 DE Clearance of accounts - Financial Clearance 2009 Most Likely Error ONE-OFF EUR –138837,34 0,00 –138837,34 TOTAL DE EUR –155438,93 0,00 –155438,93 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2007 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –11246,42 0,00 –11246,42 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –65926,15 0,00 –65926,15 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –46397,27 0,00 –46397,27 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –3290,19 0,00 –3290,19 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR –287,56 0,00 –287,56 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –303,12 0,00 –303,12 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness of on the spot check, claim year 2006 FLAT RATE 5,00 % EUR 18,30 0,00 18,30 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –12901,26 0,00 –12901,26 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –1720,07 0,00 –1720,07 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –3376,04 0,00 –3376,04 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –18020,14 0,00 –18020,14 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness of on the spot check, claim year 2007 FLAT RATE 2,00 % EUR –222,49 0,00 –222,49 ES Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness of on the spot check, claim year 2008 FLAT RATE 2,00 % EUR –61,33 0,00 –61,33 TOTAL ES EUR –163733,74 0,00 –163733,74 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 weaknesses in verifying reasonableness of costs FLAT RATE 10,00 % EUR –504,30 –504,30 0,00 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2009 non-compliance with Art.55 of Reg. (EC) No 1974/2006 ONE-OFF EUR –32799,76 0,00 –32799,76 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 weaknesses in verifying reasonableness of costs FLAT RATE 10,00 % EUR –4953,65 –4953,65 0,00 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 non-compliance with Art.55 of Reg. (EC) No 1974/2006 ONE-OFF EUR –255575,05 0,00 –255575,05 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 weaknesses in verifying reasonableness of costs FLAT RATE 10,00 % EUR –3752,32 –3752,32 0,00 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 non-compliance with Art.55 of Reg. (EC) No 1974/2006 ONE-OFF EUR –301891,12 0,00 –301891,12 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 weaknesses in verifying reasonableness of costs FLAT RATE 10,00 % EUR –4998,04 –4998,04 0,00 FI Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 non-compliance with Art.55 of Reg. (EC) No 1974/2006 ONE-OFF EUR –337561,65 0,00 –337561,65 TOTAL FI EUR –942035,89 –14208,31 –927827,58 FR Cross Compliance 2008 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –900274,20 –105512,31 –794761,89 FR Cross Compliance 2008 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –1375559,77 0,00 –1375559,77 FR Cross Compliance 2009 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –597967,90 0,00 –597967,90 FR Cross Compliance 2009 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –13298,28 0,00 –13298,28 FR Cross Compliance 2009 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –840454,15 –39517,83 –800936,32 FR Cross Compliance 2010 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –293991,73 0,00 –293991,73 FR Cross Compliance 2010 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007 FLAT RATE 5,00 % EUR –9888,16 0,00 –9888,16 FR Cross Compliance 2010 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –7095,86 0,00 –7095,86 FR Cross Compliance 2011 Deficiencies in controls of some SMR, claim year 2009 FLAT RATE 2,00 % EUR –1266,06 0,00 –1266,06 FR Cross Compliance 2011 2 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008 FLAT RATE 5,00 % EUR –2174,86 0,00 –2174,86 FR Clearance of accounts - Conformity Clearance 2009 Irregularity or negligence in the recovery procedure ONE-OFF EUR –4751,99 0,00 –4751,99 TOTAL FR EUR –4046722,96 –145030,14 –3901692,82 GR Cross Compliance 2010 Weaknesses in the cross-compliance control system - Claim year 2008 FLAT RATE 2,00 % EUR –201962,44 0,00 –201962,44 GR Cross Compliance 2010 Weaknesses in the cross-compliance control system - Claim year 2007 FLAT RATE 5,00 % EUR –186826,13 0,00 –186826,13 TOTAL GR EUR –388788,57 0,00 –388788,57 LU Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 retroactive recovery/ineligible features/intentionality, claim year 2008 ONE-OFF EUR –24894,97 0,00 –24894,97 LU Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 retroactive recovery/ineligible features/intentionality, claim year 2009 ONE-OFF EUR –2068,61 0,00 –2068,61 LU Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 retroactive recovery/ineligible features/intentionality, claim year 2010 ONE-OFF EUR –2293,52 0,00 –2293,52 TOTAL LU EUR –29257,10 0,00 –29257,10 NL Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008 ONE-OFF EUR –3816688,00 –183660,73 –3633027,27 TOTAL NL EUR –3816688,00 –183660,73 –3633027,27 6711 TOTAL EUR –10941189,52 –342899,18 –10598290,34

Versions

1. 2013-12-12