Address https://gelex.eu/eli/EU/decision/2015/1119@2015-06-22/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. DECISION: 48 Budget Item: 05040501

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Article 52 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those 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) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law 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 EAGF and the EAFRD.

(5) The amounts that are not recognised as being chargeable to 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) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation,

(7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.

(8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2015,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 22 June 2015. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX

DECISION: 48 Budget Item: 05040501

Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2008 Reimbursement following the judgement of the European Court of Justice in case T-365/13 FLAT RATE 5,00 EUR 192017,09 0,00 192017,09 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Reimbursement following the judgement of the European Court of Justice in case T-365/13 FLAT RATE 5,00 EUR 1388259,62 0,00 1388259,62 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Reimbursement following the judgement of the European Court of Justice in case T-365/13 FLAT RATE 5,00 EUR 1473178,82 0,00 1473178,82 Total LT: EUR 3053455,53 0,00 3053455,53 Currency Amount Deductions Financial Impact EUR 3053455,53 0,00 3053455,53

Budget Item: 6520

Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SK Irregularities 2012 delays in the recovery procedure ONE OFF 0,00 EUR – 1456990,49 0,00 – 1456990,49 Total SK: EUR – 1456990,49 0,00 – 1456990,49 Currency Amount Deductions Financial Impact EUR – 1456990,49 0,00 – 1456990,49

Budget Item: 6701

Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact AT Decoupled Direct Aids 2013 Parcels of less than 1ha considered eligible, CY 2012 ONE OFF EUR – 162066,10 0,00 – 162066,10 Decoupled Direct Aids 2014 Parcels of less than 1ha considered eligible, CY 2013 ONE OFF EUR – 162711,68 0,00 – 162711,68 Total AT: EUR – 324777,78 0,00 – 324777,78 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact BE Certification 2010 Most Likely Error (EAGF non IACS) ONE OFF EUR – 175150,72 – 175150,72 0,00 Certification 2011 most likely error (EAGF) ONE OFF EUR – 32450,87 0,00 – 32450,87 Irregularities 2011 irregularity linked to fraud and negligence ONE OFF EUR – 1079342,45 0,00 – 1079342,45 Certification 2012 known errors ONE OFF EUR – 33204,64 0,00 – 33204,64 Certification 2012 Most Likely Error (EAGF non-IACS) ONE OFF EUR – 29338,31 0,00 – 29338,31 Decoupled Direct Aids 2012 Weaknesses in the LPIS, claim year 2011-2012 ONE OFF 0,00 EUR – 175411,89 0,00 – 175411,89 Decoupled Direct Aids 2013 Weaknesses in the LPIS, claim year 2011-2012 ONE OFF 0,00 EUR – 128392,16 0,00 – 128392,16 Total BE: EUR – 1653291,04 – 175150,72 – 1478140,32 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact BG Cross Compliance 2011 No evaluation of non-compliances, weakness in risk analysis, CY2011 FLAT RATE 2,00 EUR – 9131,86 0,00 – 9131,86 Cross Compliance 2012 No evaluation of non-compliances, weakness in risk analysis, CY2011 FLAT RATE 2,00 EUR – 778045,93 – 194,18 – 777851,75 Cross Compliance 2009 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR – 252397,38 – 25017,88 – 227379,50 Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR – 191,38 0,00 – 191,38 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR – 7,01 0,00 – 7,01 Cross Compliance 2009 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR – 11429,91 0,00 – 11429,91 Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR – 545748,71 – 27230,00 – 518518,71 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR 12204,80 0,00 12204,80 Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR – 2481,32 0,00 – 2481,32 Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR – 21226,11 0,00 – 21226,11 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR – 609258,80 – 31123,72 – 578135,08 Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR – 601,27 – 29,09 – 572,18 Total BG: EUR – 2218314,88 – 83594,87 – 2134720,01 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact DE Certification 2012 Financial errors identified by the Certification Body ONE OFF EUR – 2704,14 0,00 – 2704,14 Certification 2013 Financial errors identified by the Certification Body ONE OFF EUR – 5009,98 0,00 – 5009,98 Certification 2010 Financial errors in the EAGF non-IACS population ONE OFF EUR – 594,81 0,00 – 594,81 Cross Compliance 2010 Weaknesses in SMR8, CY 2009 ONE OFF 0,00 EUR – 22284,50 0,00 – 22284,50 Cross Compliance 2011 Weaknesses in SMR8, CY 2010 ONE OFF 0,00 EUR – 22210,80 0,00 – 22210,80 Cross Compliance 2012 Weaknesses in SMR8, CY 2011 ONE OFF 0,00 EUR – 22319,63 0,00 – 22319,63 Total DE: EUR – 75123,86 0,00 – 75123,86 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact ES Decoupled Direct Aids 2011 Administrative controls, obvious error and sanctions, CY 2010 ONE OFF 0,00 EUR – 50041,67 0,00 – 50041,67 Decoupled Direct Aids 2012 Administrative controls, obvious error and sanctions, CY 2011 ONE OFF 0,00 EUR – 12515,78 0,00 – 12515,78 Decoupled Direct Aids 2012 Weaknesses in OTSC and Incorrect use of obvious error, CY2011 ONE OFF EUR – 22206,87 0,00 – 22206,87 Decoupled Direct Aids 2013 Weaknesses in OTSC and incorrect use of obvious error, CY2012 ONE OFF EUR – 40281,07 0,00 – 40281,07 Decoupled Direct Aids 2014 Weaknesses in OTSC and incorrect use of obvious error, CY2013 ONE OFF EUR – 29939,13 0,00 – 29939,13 Certification 2011 EAGF non-IACS and EAFRD non-IACS known errors ONE OFF EUR – 24113,66 0,00 – 24113,66 Certification 2013 EAGF non-IACS and EAFRD non-IACS known errors ONE OFF EUR – 19304,02 0,00 – 19304,02 Certification 2010 EAGF non-IACS, EAFRD IACS and EAFRD non-IACS errors ONE OFF EUR – 14177,94 0,00 – 14177,94 Certification 2013 Errors in substantive testing of EAGF non-IACS — Promotion in third countries' markets ONE OFF EUR – 58964,77 0,00 – 58964,77 Fruit and Vegetables — Withdrawals 2007 Expenditure for withdrawals declared by unduly recognised Producer Organisations ONE OFF EUR – 22670,34 0,00 – 22670,34 Fruit and Vegetables — Withdrawals 2008 Expenditure for withdrawals declared by unduly recognised Producer Organisations ONE OFF EUR – 31384,64 0,00 – 31384,64 Fruit and Vegetables — Operational Programmes 2009 Follow-up of irregularities ONE OFF EUR – 140280,66 – 3283,15 – 136997,51 Fruit and Vegetables — Operational Programmes 2010 Follow-up of irregularities ONE OFF EUR – 152769,22 – 1742,46 – 151026,76 Other Direct Aid — POSEI 2011 Incomplete and unreliable animal identification register and animal movement register for sheep and goats FLAT RATE 5,00 EUR – 351444,05 0,00 – 351444,05 Other Direct Aid — POSEI 2012 Incomplete and unreliable animal identification register and animal movement register for sheep and goats FLAT RATE 10,00 EUR – 710003,66 0,00 – 710003,66 Certification 2013 Interests not declared on annex III amounts regarding EAGF ONE OFF EUR – 10603,65 0,00 – 10603,65 Certification 2012 Known error — fruits at the school ONE OFF EUR – 368160,65 0,00 – 368160,65 Certification 2011 Known error in EAGF IACS, established by the Certification Body ONE OFF EUR – 15227,18 0,00 – 15227,18 Clearance of Accounts — Conformity Clearance 2013 Known error in the EAGF non-IACS population ONE OFF 0,00 EUR – 332847,54 0,00 – 332847,54 Scrutiny of transactions 2007 Late control FLAT RATE 0,50 EUR – 159906,98 0,00 – 159906,98 Scrutiny of transactions 2008 Late control FLAT RATE 0,50 EUR – 221243,51 0,00 – 221243,51 Scrutiny of transactions 2009 Late control FLAT RATE 0,50 EUR – 430938,40 0,00 – 430938,40 Scrutiny of transactions 2010 Late control FLAT RATE 0,50 EUR – 455897,33 0,00 – 455897,33 Cross Compliance 2011 Late on-the-spot checks, CY 2010 FLAT RATE 2,00 EUR – 88001,88 0,00 – 88001,88 Cross Compliance 2012 Late on-the-spot checks, CY2011 FLAT RATE 2,00 EUR – 116408,16 0,00 – 116408,16 Financial audit — Late payments and payment deadlines 2012 late payments ONE OFF 0,00 EUR – 166922,55 0,00 – 166922,55 Cross Compliance 2009 Leniency of the sanctioning system, CY2008 ONE OFF 0,00 EUR – 61969,91 0,00 – 61969,91 Cross Compliance 2010 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 524524,29 – 765,87 – 523758,42 Cross Compliance 2011 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 1103,55 0,00 – 1103,55 Cross Compliance 2012 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 137,44 0,00 – 137,44 Fruit and Vegetables — Operational Programmes 2007 Operational programme expenditure of unduly recognised Producer Organisations ONE OFF EUR – 39929,50 – 956,34 – 38973,16 Fruit and Vegetables — Operational Programmes 2007 Operational programme expenditure of unduly recognised Producer Organsations; follow-up of irregularities ONE OFF EUR – 527067,84 – 366237,23 – 160830,61 Fruit and Vegetables — Operational Programmes 2008 Operational programme expenditure of unduly recognised Producer Organsations; follow– up of irregularities ONE OFF EUR – 661289,41 – 657269,79 – 4019,62 Fruit and Vegetables — Citrus Processing 2008 Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid ONE OFF EUR – 722075,92 0,00 – 722075,92 Fruit and Vegetables — Citrus Processing 2009 Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid ONE OFF EUR – 132032,90 0,00 – 132032,90 Fruit and Vegetables — Citrus Processing 2007 Weaknesses of key controls FLAT RATE 5,00 EUR – 2805558,89 0,00 – 2805558,89 Fruit and Vegetables — Citrus Processing 2008 Weaknesses of key controls FLAT RATE 5,00 EUR – 3167422,82 0,00 – 3167422,82 Fruit and Vegetables — Citrus Processing 2009 Weaknesses of key controls FLAT RATE 5,00 EUR – 355748,16 0,00 – 355748,16 Fruit and Vegetables — Citrus Processing 2010 Weaknesses of key controls FLAT RATE 5,00 EUR 589,09 0,00 589,09 Fruit and Vegetables — Citrus Processing 2011 Weaknesses of key controls FLAT RATE 5,00 EUR – 6214,07 0,00 – 6214,07 Fruit and Vegetables — Citrus Processing 2012 Weaknesses of key controls FLAT RATE 5,00 EUR – 488,00 0,00 – 488,00 Total ES: EUR – 13051228,92 – 1030254,84 – 12020974,08 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact FI Cross Compliance 2011 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR – 1077273,25 – 2097,62 – 1075175,63 Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR – 119,89 0,00 – 119,89 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR – 19,01 0,00 – 19,01 Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 1067409,33 – 2917,12 – 1064492,21 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 29,81 0,00 – 29,81 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 FLAT RATE 2,00 EUR – 1062848,83 0,00 – 1062848,83 Total FI: EUR – 3207700,12 – 5014,74 – 3202685,38 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact FR Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 2,00 EUR – 175820,54 0,00 – 175820,54 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 5,00 EUR – 5684962,00 0,00 – 5684962,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 2,00 EUR – 179184,86 0,00 – 179184,86 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 5,00 EUR – 5736924,65 – 713321,07 – 5023603,58 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Deficiencies at the level of administrative controls and in the identification and registration of animals ONE OFF 0,00 EUR – 14266421,39 0,00 – 14266421,39 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 2,00 EUR – 247189,52 0,00 – 247189,52 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Deficiencies at the level of administrative controls and in the identification and registration of animals FLAT RATE 5,00 EUR – 5691189,65 – 613734,80 – 5077454,85 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Deficiencies at the level of administrative controls and in the identification and registration of animals ONE OFF 0,00 EUR – 12274696,00 0,00 – 12274696,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Deficiency in the control system for bovine measures, claim year 2011 FLAT RATE 10,00 EUR – 404475,87 0,00 – 404475,87 Financial audit — Overshooting 2010 exceeding of the financial ceiling ONE OFF 0,00 EUR – 906989,16 0,00 – 906989,16 Clearance of Accounts — Conformity Clearance 2011 Financial error (EAGF) ONE OFF 0,00 EUR – 344648,54 0,00 – 344648,54 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Grave deficiency in the control system for bovine measures, claim year 2010 FLAT RATE 25,00 EUR – 1033771,02 0,00 – 1033771,02 Irregularities 2012 interests on debts for measure Pastry Butter ONE OFF EUR – 17555,28 0,00 – 17555,28 Irregularities 2012 interests on debts ONE OFF EUR – 221128,43 0,00 – 221128,43 Certification 2012 known error ONE OFF EUR – 21332,97 0,00 – 21332,97 Irregularities 2011 known error concerning non-application of interests on debts for measure Pastry Butter ONE OFF EUR – 88238,74 0,00 – 88238,74 Other Direct Aid — Bovines 2012 Late notifications for suckler cow premium ONE OFF 0,00 EUR – 1040875,60 0,00 – 1040875,60 Other Direct Aid — Bovines 2013 Late notifications for suckler cow premium ONE OFF 0,00 EUR – 800,31 0,00 – 800,31 Financial audit — Late payments and payment deadlines 2010 late payment and ineligible expenditure ONE OFF EUR – 6922613,78 – 6922613,78 0,00 Certification 2011 late payments under the measure for refund of milk products ONE OFF EUR – 99193,65 0,00 – 99193,65 Irregularities 2011 lump-sum correction for advance payments and guarantees ONE OFF EUR – 38880,00 0,00 – 38880,00 Irregularities 2011 non-timely issue of a recovery related to late submission of report ONE OFF EUR – 8960,73 0,00 – 8960,73 Milk — Schoolmilk 2009 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 99865,21 0,00 – 99865,21 Milk — Schoolmilk 2010 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 243317,07 0,00 – 243317,07 Milk — Schoolmilk 2011 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 227242,67 0,00 – 227242,67 Milk — Schoolmilk 2012 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 237633,70 0,00 – 237633,70 Milk — Schoolmilk 2013 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 213989,71 0,00 – 213989,71 Milk — Schoolmilk 2014 Regulatory reductions not imposed for late lodging of aid applications ONE OFF EUR – 156968,13 0,00 – 156968,13 Certification 2012 restructuring of vineyards ONE OFF EUR – 16575,06 0,00 – 16575,06 Milk — Schoolmilk 2009 Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction ONE OFF EUR 10634,37 0,00 10634,37 Milk — Schoolmilk 2010 Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction ONE OFF EUR 13312,71 0,00 13312,71 Milk — Schoolmilk 2011 Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction ONE OFF EUR 61,08 0,00 61,08 Milk — Schoolmilk 2012 Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction ONE OFF EUR 17,99 0,00 17,99 Irregularities 2012 unrecoverable debts from previous periods ONE OFF EUR – 232549,69 0,00 – 232549,69 Milk — Schoolmilk 2010 weaknesses in administrative controls FLAT RATE 5,00 EUR – 326272,47 0,00 – 326272,47 Milk — Schoolmilk 2011 weaknesses in administrative controls FLAT RATE 5,00 EUR – 625154,44 0,00 – 625154,44 Milk — Schoolmilk 2012 weaknesses in administrative controls FLAT RATE 5,00 EUR – 654928,98 0,00 – 654928,98 Milk — Schoolmilk 2013 weaknesses in administrative controls FLAT RATE 5,00 EUR – 341329,21 0,00 – 341329,21 Milk — Schoolmilk 2014 weaknesses in administrative controls FLAT RATE 5,00 EUR – 2121,16 0,00 – 2121,16 Total FR: EUR – 58759774,04 – 8249669,65 – 50510104,39 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact GB Decoupled Direct Aids 2011 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 41149491,32 0,00 – 41149491,32 Other Direct Aids 2011 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 152102,70 0,00 – 152102,70 Decoupled Direct Aids 2012 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 41173119,81 0,00 – 41173119,81 Other Direct Aids 2012 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 125611,33 0,00 – 125611,33 Decoupled Direct Aids 2011 Weaknesses in updating LPIS maximum eligible area, CY 2010 EXTRAPOLATED 1,44 EUR – 4508766,82 – 4508766,82 0,00 Decoupled Direct Aids 2012 Weaknesses in updating LPIS maximum eligible area, CY 2010 EXTRAPOLATED 1,44 EUR – 14637,02 – 14637,02 0,00 Decoupled Direct Aids 2013 Weaknesses in updating LPIS maximum eligible area, CY 2010 EXTRAPOLATED 1,44 EUR – 6296,05 – 6296,05 0,00 Decoupled Direct Aids 2012 Weaknesses in updating LPIS maximum eligible area, CY 2011 EXTRAPOLATED 1,35 EUR – 4145094,84 – 4145094,84 0,00 Decoupled Direct Aids 2013 Weaknesses in updating LPIS maximum eligible area, CY 2011 EXTRAPOLATED 1,35 EUR – 11461,82 – 11461,82 0,00 Decoupled Direct Aids 2013 Weaknesses in updating LPIS maximum eligible area, CY 2012 EXTRAPOLATED 1,02 EUR – 3118298,35 – 3118298,35 0,00 Total GB: EUR – 94404880,06 – 11804554,90 – 82600325,16 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact GR Certification 2009 Administrative error ONE OFF 0,00 EUR – 3725956,14 0,00 – 3725956,14 Decoupled Direct Aids 2010 CY 2009, Weakness in administrative checks FLAT RATE 5,00 EUR – 1258341,84 0,00 – 1258341,84 Decoupled Direct Aids 2010 CY 2009, Weakness in calculation of aids ONE OFF 0,00 EUR – 834150,17 0,00 – 834150,17 Decoupled Direct Aids 2010 CY 2009, Weakness in definition of permanent pastures FLAT RATE 5,00 EUR – 85534291,54 – 10905970,63 – 74628320,91 Decoupled Direct Aids 2011 CY 2010, Risk analysis not effective ONE OFF 0,00 EUR – 31425312,22 0,00 – 31425312,22 Decoupled Direct Aids 2011 CY 2010, Weakness in calculation of aids ONE OFF 0,00 EUR – 231205,28 0,00 – 231205,28 Decoupled Direct Aids 2011 CY 2010, Weakness in definition of permanent pastures FLAT RATE 25,00 EUR – 96766888,08 0,00 – 96766888,08 Decoupled Direct Aids 2012 CY 2011, Weakness in calculation of aids ONE OFF 0,00 EUR – 210599,35 0,00 – 210599,35 Decoupled Direct Aids 2012 CY 2011, Weakness in definition of permanent pastures FLAT RATE 25,00 EUR – 97222743,23 0,00 – 97222743,23 Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 4885840,27 – 217489,28 – 4668350,99 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 14623,47 4,01 – 14627,48 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR 2123,88 – 90,25 2214,13 Cross Compliance 2009 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 36565,30 0,00 – 36565,30 Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 767,75 0,00 – 767,75 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 4668387,23 – 256891,02 – 4411496,21 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 1762,62 – 358,82 – 1403,80 Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR 1134,34 0,00 1134,34 Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 8798,19 0,00 – 8798,19 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 730,69 0,00 – 730,69 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 4628045,90 – 194866,68 – 4433179,22 Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR 6396,69 0,00 6396,69 Certification 2010 Known error in EAGF IACS — counterfeited invoice — premium for special durum wheat ONE OFF EUR – 3460,25 0,00 – 3460,25 Financial audit — Late payments and payment deadlines 2012 Late payments ONE OFF EUR – 242883,87 – 242883,87 0,00 Financial audit — Late payments and payment deadlines 2012 Late payments ONE OFF EUR 0,00 – 18212,08 18212,08 Cross Compliance 2010 Leniency of the sanctioning system, 2009 ONE OFF EUR – 314226,90 – 628,45 – 313598,45 Cross Compliance 2011 Leniency of the sanctioning system, 2010 ONE OFF EUR – 311191,72 – 622,39 – 310569,33 Cross Compliance 2012 Leniency of the sanctioning system, 2011 ONE OFF EUR – 165476,02 – 330,95 – 165145,07 Certification 2012 Most Likely Error correction ONE OFF EUR – 474888,32 0,00 – 474888,32 Entitlements 2007 Reimbursement following the judgement of the European Court of Justice in case T-632/11 FLAT RATE 10,00 EUR 7055951,79 7055951,79 0,00 Total GR: EUR – 325901529,65 – 4782388,62 – 321119141,03 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact HU Cross Compliance 2011 Ineffective or partial checks for 4 SMRs, CY2010 FLAT RATE 2,00 EUR – 1615567,11 – 712,70 – 1614854,41 Cross Compliance 2012 Ineffective or partial checks for 4 SMRs, CY2011 FLAT RATE 2,00 EUR – 1600343,90 – 173,63 – 1600170,27 Cross Compliance 2010 Minor non-compliances treated as tolerances, CY2009 ONE OFF EUR – 266654,00 – 533,31 – 266120,69 Cross Compliance 2011 Minor non-compliances treated as tolerances, CY2010 ONE OFF EUR – 287746,00 – 575,49 – 287170,51 Cross Compliance 2012 Minor non-compliances treated as tolerances, CY2011 ONE OFF EUR – 14540,00 – 29,08 – 14510,92 Cross Compliance 2009 No definition of a GAEC standard, CY2008 FLAT RATE 2,00 EUR – 196594,99 – 4936,38 – 191658,61 Cross Compliance 2010 No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009 FLAT RATE 2,00 EUR – 1419746,61 0,00 – 1419746,61 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Non application of reductions and retroactive recoveries ONE OFF 0,00 EUR – 192496,94 0,00 – 192496,94 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Non application of reductions and retroactive recoveries ONE OFF 0,00 EUR – 86816,93 0,00 – 86816,93 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Non application of reductions and retroactive recoveries ONE OFF 0,00 EUR – 167077,38 0,00 – 167077,38 Export refunds- Live animals 2011 weakness on a key control concerning travel time related to transport of live animals FLAT RATE 5,00 EUR – 25771,41 0,00 – 25771,41 Export refunds- Live animals 2012 weakness on a key control concerning travel time related to transport of live animals FLAT RATE 5,00 EUR – 7923,51 0,00 – 7923,51 Export refunds- Live animals 2013 weakness on a key control concerning travel time related to transport of live animals FLAT RATE 5,00 EUR – 2068,64 0,00 – 2068,64 Export refunds- Live animals 2014 weakness on a key control concerning travel time related to transport of live animals FLAT RATE 5,00 EUR – 940,87 0,00 – 940,87 Total HU: EUR – 5884288,29 – 6960,59 – 5877327,70 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact IE Irregularities 2012 interest following late notifications to debtors ONE OFF 0,00 EUR – 24310,00 0,00 – 24310,00 Total IE: EUR – 24310,00 0,00 – 24310,00 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact IT Decoupled Direct Aids 2009 Eligibility of permanent pasture ONE OFF EUR – 3291735,88 0,00 – 3291735,88 Decoupled Direct Aids 2010 Eligibility of permanent pasture FLAT RATE 5,00 EUR – 3244105,28 0,00 – 3244105,28 Decoupled Direct Aids 2011 Eligibility of permanent pasture FLAT RATE 5,00 EUR – 2708898,96 0,00 – 2708898,96 Decoupled Direct Aids 2009 Incorrect application of 0,1Ha tolerance ONE OFF EUR – 104511,69 0,00 – 104511,69 Decoupled Direct Aids 2010 Incorrect application of 0,1Ha tolerance ONE OFF EUR – 35336,77 0,00 – 35336,77 Decoupled Direct Aids 2010 Lack of procedure for intentional non-compliance ONE OFF EUR – 51346,95 0,00 – 51346,95 Total IT: EUR – 9435935,53 0,00 – 9435935,53 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact LU Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 172829,19 0,00 – 172829,19 Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 119,86 0,00 – 119,86 Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 139,73 0,00 – 139,73 Cross Compliance 2009 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 525,20 0,00 – 525,20 Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 9,14 – 9,14 0,00 Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 170803,10 0,00 – 170803,10 Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 559,72 0,00 – 559,72 Cross Compliance 2013 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 9,94 0,00 – 9,94 Cross Compliance 2010 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 11,08 0,00 – 11,08 Cross Compliance 2012 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 68099,37 0,00 – 68099,37 Cross Compliance 2013 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 22,97 0,00 – 22,97 Cross Compliance 2011 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 4,41 0,00 – 4,41 Cross Compliance 2013 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 67282,23 0,00 – 67282,23 Total LU: EUR – 480415,94 – 9,14 – 480406,80 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact NL Cross Compliance 2010 Leniency of the sanctioning system, CY 2009 ONE OFF 0,00 EUR – 336738,00 – 673,47 – 336064,53 Cross Compliance 2011 Leniency of the sanctioning system, CY 2010 ONE OFF 0,00 EUR – 404673,00 – 809,34 – 403863,66 Cross Compliance 2012 Leniency of the sanctioning system, CY 2011 ONE OFF 0,00 EUR – 231249,00 – 462,51 – 230786,49 Cross Compliance 2011 Partial control of four SMRs, CY 2010 FLAT RATE 2,00 EUR – 1632040,68 – 1500,00 – 1630540,68 Cross Compliance 2012 Partial control of four SMRs, CY 2010 FLAT RATE 2,00 EUR – 6702,82 – 182,32 – 6520,50 Cross Compliance 2012 Partial control of four SMRs, CY 2011 FLAT RATE 2,00 EUR – 1631326,51 0,00 – 1631326,51 Cross Compliance 2010 Two GAEC missing, partial control of three SMRs, CY 2009 FLAT RATE 2,00 EUR – 1607697,98 – 10515,98 – 1597182,00 Cross Compliance 2011 Two GAEC missing, partial control of three SMRs, CY 2009 FLAT RATE 2,00 EUR – 15,53 0,00 – 15,53 Cross Compliance 2012 Two GAEC missing, partial control of three SMRs, CY 2009 FLAT RATE 2,00 EUR – 358,24 0,00 – 358,24 Total NL: EUR – 5850801,76 – 14143,62 – 5836658,14 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact PL Fruit and Vegetables — Operational Programmes 2009 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 31264,18 0,00 – 31264,18 Fruit and Vegetables — Operational Programmes 2010 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 29697,91 0,00 – 29697,91 Fruit and Vegetables — Operational Programmes 2011 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 18292,77 0,00 – 18292,77 Fruit and Vegetables — Operational Programmes 2012 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 63191,19 0,00 – 63191,19 Fruit and Vegetables — Pre-recognised Producer Groups 2009 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 2931872,36 0,00 – 2931872,36 Fruit and Vegetables — Pre-recognised Producer Groups 2010 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 9080094,98 0,00 – 9080094,98 Fruit and Vegetables — Pre-recognised Producer Groups 2011 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 17373186,08 0,00 – 17373186,08 Fruit and Vegetables — Pre-recognised Producer Groups 2012 On-the-spot control weakness — insufficient or inadequate quality of control FLAT RATE 10,00 EUR – 25989900,32 0,00 – 25989900,32 Cross Compliance 2010 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 3689271,34 – 79,06 – 3689192,28 Cross Compliance 2011 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 3213,44 0,00 – 3213,44 Cross Compliance 2012 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR 164,81 0,00 164,81 Cross Compliance 2009 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 3120835,31 – 29229,92 – 3091605,39 Cross Compliance 2010 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 2453,25 0,00 – 2453,25 Cross Compliance 2011 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 330,26 0,00 – 330,26 Certification 2012 Non-respect of payment deadlines ONE OFF EUR – 8334,38 – 8334,38 0,00 Total PL: EUR – 62341772,96 – 37643,36 – 62304129,60 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact PL Cross Compliance 2010 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 PLN 0,00 – 180,84 180,84 Cross Compliance 2010 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 PLN 0,00 – 0,12 0,12 Total PL: PLN 0,00 – 180,96 180,96 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact PT Flax and Hemp 2001 Gravely deficient control system FLAT RATE 25,00 EUR – 501445,57 0,00 – 501445,57 Irregularities 2007 incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2006 ONE OFF 0,00 EUR – 159635,31 0,00 – 159635,31 Irregularities 2010 incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2007 ONE OFF 0,00 EUR – 9699,57 0,00 – 9699,57 Irregularities 2010 incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2008 ONE OFF 0,00 EUR – 9579,02 0,00 – 9579,02 Irregularities 2007 incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2006 ONE OFF 0,00 EUR – 15985,64 0,00 – 15985,64 Irregularities 2010 incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2008 ONE OFF 0,00 EUR – 7183,06 0,00 – 7183,06 Irregularities 2010 incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2009 ONE OFF 0,00 EUR – 106753,07 0,00 – 106753,07 Other Direct Aid — Bovines 2011 Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium ONE OFF 0,00 EUR – 286265,67 0,00 – 286265,67 Other Direct Aid — Bovines 2012 Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium ONE OFF 0,00 EUR – 2112,59 0,00 – 2112,59 Other Direct Aid — Ewe and Goats 2010 Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks FLAT RATE 5,00 EUR – 1364355,53 0,00 – 1364355,53 Other Direct Aid — Ewe and Goats 2011 Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks FLAT RATE 5,00 EUR – 12406,16 0,00 – 12406,16 Other Direct Aid — Ewe and Goats 2012 Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks FLAT RATE 5,00 EUR – 875,95 0,00 – 875,95 Other Direct Aid — Ewe and Goats 2012 Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks FLAT RATE 25,00 EUR – 6882369,01 0,00 – 6882369,01 Other Direct Aids 2010 Weaknesses in LPIS, Coupled Aids CY 2009 FLAT RATE 10,00 EUR – 3104351,60 – 7964,71 – 3096386,89 Other Direct Aids 2011 Weaknesses in LPIS, Coupled Aids, CY 2009 FLAT RATE 10,00 EUR – 22262,51 0,00 – 22262,51 Other Direct Aids 2012 Weaknesses in LPIS, Coupled Aids, CY 2009 FLAT RATE 10,00 EUR – 397,61 0,00 – 397,61 Other Direct Aids 2011 Weaknesses in LPIS, Coupled Aids, CY 2010 FLAT RATE 10,00 EUR – 3075736,70 0,00 – 3075736,70 Other Direct Aids 2012 Weaknesses in LPIS, Coupled Aids, CY 2010 FLAT RATE 10,00 EUR – 5970,81 0,00 – 5970,81 Other Direct Aids 2012 Weaknesses in LPIS, Coupled Aids, CY 2011 FLAT RATE 10,00 EUR – 3021960,91 0,00 – 3021960,91 Decoupled Direct Aids 2010 Weaknesses in LPIS, CY 2009 FLAT RATE 10,00 EUR – 38487387,22 0,00 – 38487387,22 Decoupled Direct Aids 2011 Weaknesses in LPIS, CY 2009 FLAT RATE 10,00 EUR – 76959,21 0,00 – 76959,21 Decoupled Direct Aids 2012 Weaknesses in LPIS, CY 2009 FLAT RATE 10,00 EUR – 21658,30 0,00 – 21658,30 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Weaknesses in LPIS, CY 2010 FLAT RATE 5,00 EUR – 596448,77 0,00 – 596448,77 Decoupled Direct Aids 2011 Weaknesses in LPIS, CY 2010 FLAT RATE 10,00 EUR – 39743230,07 0,00 – 39743230,07 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Weaknesses in LPIS, CY 2010 FLAT RATE 5,00 EUR – 14755,30 0,00 – 14755,30 Decoupled Direct Aids 2012 Weaknesses in LPIS, CY 2010 FLAT RATE 10,00 EUR – 79741,00 0,00 – 79741,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Weaknesses in LPIS, CY 2011 FLAT RATE 5,00 EUR – 506205,32 0,00 – 506205,32 Decoupled Direct Aids 2012 Weaknesses in LPIS, CY 2011 FLAT RATE 10,00 EUR – 39273425,47 0,00 – 39273425,47 Total PT: EUR – 137389156,95 – 7964,71 – 137381192,24 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SE Certification 2011 Accounting correction ONE OFF EUR – 162010,82 0,00 – 162010,82 Cross Compliance 2010 Reduce scope of control for SMR2, CY 2009 FLAT RATE 2,00 EUR – 935582,59 – 923,22 – 934659,37 Cross Compliance 2011 Reduce scope of control for SMR2, CY 2010 FLAT RATE 2,00 EUR – 937501,48 0,00 – 937501,48 Cross Compliance 2012 Reduce scope of control for SMR2, CY 2011 FLAT RATE 2,00 EUR – 922366,51 0,00 – 922366,51 Total SE: EUR – 2957461,40 – 923,22 – 2956538,18 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SI Certification 2013 EAGF IACS known errors ONE OFF EUR – 285,33 0,00 – 285,33 Total SI: EUR – 285,33 0,00 – 285,33 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SK Certification 2012 Extrapolated error in the EAGF non-IACS population ONE OFF EUR – 195952,67 0,00 – 195952,67 Certification 2006 Known error in the EAGF non-IACS ONE OFF EUR – 96733,42 0,00 – 96733,42 Decoupled Direct Aids 2009 Non increase of the sample and absence of retroactive recoveries — claim year 2008 ONE OFF 0,00 EUR – 183679,07 0,00 – 183679,07 Decoupled Direct Aids 2010 Non increase of the sample and absence of retroactive recoveries — claim year 2009 ONE OFF 0,00 EUR – 652124,20 0,00 – 652124,20 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 On-the-spot check weaknesses FLAT RATE 2,00 EUR – 160973,20 0,00 – 160973,20 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 On-the-spot check weaknesses FLAT RATE 2,00 EUR – 212310,92 0,00 – 212310,92 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 On-the-spot check weaknesses FLAT RATE 2,00 EUR – 133,03 0,00 – 133,03 Total SK: EUR – 1501906,51 0,00 – 1501906,51 Currency Amount Deductions Financial Impact EUR – 725462955,02 – 26198272,98 – 699264682,04 PLN 0,00 – 180,96 180,96

Budget Item: 6711

Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact BE Certification 2010 correction for the most likely errors ONE OFF EUR – 849182,72 0,00 – 849182,72 Certification 2011 most likely error and administrative errors ONE OFF EUR – 222353,90 0,00 – 222353,90 Certification 2012 most likely error (EARDF non-IACS) ONE OFF EUR – 268140,00 0,00 – 268140,00 Total BE: EUR – 1339676,62 0,00 – 1339676,62 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact BG Cross Compliance 2012 No evaluation of non-compliances, weakness in risk analysis CY2011 FLAT RATE 2,00 EUR – 69011,49 0,00 – 69011,49 Cross Compliance 2009 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR – 16815,22 – 1493,59 – 15321,63 Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR 2594,34 0,00 2594,34 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 FLAT RATE 2,00 EUR 374,06 0,00 374,06 Cross Compliance 2010 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR – 42258,52 – 2078,57 – 40179,95 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR 703,39 0,00 703,39 Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 FLAT RATE 2,00 EUR 790,42 0,00 790,42 Cross Compliance 2011 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR – 42144,65 – 28767,01 – 13377,64 Cross Compliance 2012 Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 FLAT RATE 2,00 EUR 1105,49 55,28 1050,21 Total BG: EUR – 164662,18 – 32283,89 – 132378,29 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact DE Certification 2010 errors found in the procedure of clearance of accounts for financial year 2010 ONE OFF 0,00 EUR – 155205,74 0,00 – 155205,74 Certification 2012 Financial errors identified by the Certification Body ONE OFF EUR – 2168,71 0,00 – 2168,71 Certification 2013 Financial errors identified by the Certification Body ONE OFF EUR – 2552,58 0,00 – 2552,58 Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1281363,06 0,00 – 1281363,06 Certification 2012 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 468402,54 – 1572,93 – 466829,61 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2011 Weakness in the on-the-spot checks FLAT RATE 5,00 EUR – 139742,70 0,00 – 139742,70 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Weakness in the on-the-spot checks FLAT RATE 2,00 EUR – 57671,91 0,00 – 57671,91 Total DE: EUR – 2107107,24 – 1572,93 – 2105534,31 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact DK Rural Development EAFRD Axis 1+3 — others (2007-2013) 2008 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 740432,69 0,00 – 740432,69 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2009 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 1131207,95 0,00 – 1131207,95 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2010 aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 ONE OFF 0,00 EUR – 159254,22 0,00 – 159254,22 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2008 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 67021,43 – 24903,33 – 42118,10 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2009 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 178668,72 – 56560,40 – 122108,32 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2010 Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 FLAT RATE 5,00 EUR – 24190,83 – 7962,71 – 16228,12 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 non-eligible expenditure ONE OFF 0,00 EUR – 44363,28 0,00 – 44363,28 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 non-eligible expenditure ONE OFF 0,00 EUR – 23894,92 0,00 – 23894,92 Total DK: EUR – 2369034,04 – 89426,44 – 2279607,60 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact EE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application) ONE OFF EUR – 30677,59 0,00 – 30677,59 Total EE: EUR – 30677,59 0,00 – 30677,59 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact ES Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Cash payments accepted for amounts higher than EUR 3000 ONE OFF EUR – 3429,35 0,00 – 3429,35 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 DAS 2012 follow up ONE OFF EUR – 54678,48 0,00 – 54678,48 Certification 2013 EAFRD non-IACS error calculated by Most Likely Error ONE OFF EUR – 13102,05 0,00 – 13102,05 Certification 2013 EAFRD non-IACS random errors and EAGF control statistics ONE OFF EUR – 292416,33 – 243453,83 – 48962,50 Certification 2013 EAGF and EAFRD errors in annex III, known errors and Most Likely Error ONE OFF EUR – 22195,17 0,00 – 22195,17 Certification 2013 EAGF non-IACS and EAFRD non-IACS known errors ONE OFF EUR – 26105,45 0,00 – 26105,45 Clearance of accounts — Financial Clearance 2009 Errors in the measure 123 (Adding value to agricultural and forestry products) ONE OFF 0,00 EUR – 660118,11 0,00 – 660118,11 Certification 2013 Interests not declared on annex III amounts regarding EAFRD ONE OFF EUR – 3524,23 0,00 – 3524,23 Certification 2010 Known error (EAFRD non-IACS) ONE OFF 0,00 EUR – 10900,75 0,00 – 10900,75 Cross Compliance 2010 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 21359,77 0,00 – 21359,77 Cross Compliance 2011 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 991,68 0,00 – 991,68 Cross Compliance 2012 Limited scope of SMR5 checks, CY2009 FLAT RATE 2,00 EUR – 17,03 0,00 – 17,03 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Missing checks on reasonableness of costs ONE OFF EUR – 200000,00 0,00 – 200000,00 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Missing checks on reasonableness of costs ONE OFF EUR – 494665,62 0,00 – 494665,62 Total ES: EUR – 1803504,02 – 243453,83 – 1560050,19 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact FI Cross Compliance 2011 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR – 117417,02 – 1255,65 – 116161,37 Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR 296,44 0,00 296,44 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 FLAT RATE 2,00 EUR 119,20 0,00 119,20 Cross Compliance 2011 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 322314,30 0,00 – 322314,30 Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR – 124630,16 – 1116,39 – 123513,77 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 FLAT RATE 2,00 EUR 237,29 0,00 237,29 Cross Compliance 2012 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 FLAT RATE 2,00 EUR – 322673,61 0,00 – 322673,61 Cross Compliance 2013 Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 FLAT RATE 2,00 EUR – 148165,33 0,00 – 148165,33 Total FI: EUR – 1034547,49 – 2372,04 – 1032175,45 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact FR Certification 2011 correction of error from previous exercise (FY 2008) ONE OFF EUR – 316,93 0,00 – 316,93 Certification 2011 correction of Most Likely Error ONE OFF EUR – 64506,94 0,00 – 64506,94 Clearance of Accounts — Conformity Clearance 2011 Known error (EAFRD Non- IACS) ONE OFF 0,00 EUR – 782916,85 0,00 – 782916,85 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 22305396,89 – 2656820,83 – 19648576,06 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 46755450,92 – 9650360,15 – 37105090,77 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks FLAT RATE 10,00 EUR – 46471360,90 – 4948400,38 – 41522960,52 Certification 2012 Most Likely Error correction ONE OFF EUR – 63400,43 0,00 – 63400,43 Clearance of Accounts — Conformity Clearance 2011 Most likely error (EAFRD IACS) ONE OFF 0,00 EUR – 7657843,46 – 7637276,78 – 20566,68 Clearance of Accounts — Conformity Clearance 2011 Most likely error (EAFRD Non- IACS) ONE OFF 0,00 EUR – 1750641,89 – 372722,18 – 1377919,71 Total FR: EUR – 125851835,21 – 25265580,32 – 100586254,89 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact GB Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1306993,00 0,00 – 1306993,00 Certification 2012 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 1596378,44 0,00 – 1596378,44 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 300348,62 – 3991,44 – 296357,18 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 1413238,27 0,00 – 1413238,27 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 103768,07 – 99876,41 – 3891,66 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 2996703,65 0,00 – 2996703,65 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 weaknesses in cross-checks and on-the-spot controls FLAT RATE 2,00 EUR – 1424,63 – 1424,63 0,00 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 weaknesses in cross-checks and on-the-spot controls FLAT RATE 5,00 EUR – 564186,68 0,00 – 564186,68 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in the LPIS-GIS and in the on-the-spot checks FLAT RATE 2,00 EUR – 655,53 0,00 – 655,53 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in the LPIS-GIS and the in on-the-spot checks FLAT RATE 2,00 EUR – 99876,41 0,00 – 99876,41 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in the LPIS-GIS and the in on-the-spot checks FLAT RATE 2,00 EUR – 75788,97 0,00 – 75788,97 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 FLAT RATE 5,00 EUR – 221950,51 0,00 – 221950,51 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 FLAT RATE 5,00 EUR – 69387,51 0,00 – 69387,51 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011 FLAT RATE 5,00 EUR – 160272,96 0,00 – 160272,96 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012 FLAT RATE 5,00 EUR – 229071,45 0,00 – 229071,45 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 EXTRAPOLATED 4,93 EUR – 606376,23 0,00 – 606376,23 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 EXTRAPOLATED 4,93 EUR – 799,88 0,00 – 799,88 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011 EXTRAPOLATED 7,23 EUR – 1313436,22 0,00 – 1313436,22 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012 EXTRAPOLATED 4,93 EUR – 12197,20 0,00 – 12197,20 Total GB: EUR – 11072854,23 – 105292,48 – 10967561,75 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact GR Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 153198,35 – 5327,59 – 147870,76 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 187418,78 0,00 – 187418,78 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2009 FLAT RATE 2,00 EUR – 2231,63 0,00 – 2231,63 Cross Compliance 2010 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 35104,46 0,00 – 35104,46 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 204353,87 0,00 – 204353,87 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 36611,23 0,00 – 36611,23 Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2010 FLAT RATE 2,00 EUR – 4633,82 0,00 – 4633,82 Cross Compliance 2011 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 61471,51 0,00 – 61471,51 Cross Compliance 2012 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 324047,75 0,00 – 324047,75 Cross Compliance 2013 Incomplete check for 3 SMR and 1 GAEC, CY 2011 FLAT RATE 2,00 EUR – 24741,40 0,00 – 24741,40 Total GR: EUR – 1033812,80 – 5327,59 – 1028485,21 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact HU Cross Compliance 2011 Ineffective or partial checks for 4 SMRs, CY2010 FLAT RATE 2,00 EUR – 312467,18 – 0,47 – 312466,71 Cross Compliance 2012 Ineffective or partial checks for 4 SMRs, CY2011 FLAT RATE 2,00 EUR – 298558,71 0,00 – 298558,71 Cross Compliance 2009 No definition of a GAEC standard, CY2008 FLAT RATE 2,00 EUR – 42691,18 – 1096,09 – 41595,09 Cross Compliance 2010 No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009 FLAT RATE 2,00 EUR – 277887,36 – 390,56 – 277496,80 Total HU: EUR – 931604,43 – 1487,12 – 930117,31 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact IT Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 38931,65 0,00 – 38931,65 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 220159,01 0,00 – 220159,01 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 FLAT RATE 5,00 EUR – 222762,74 – 1364263,70 1141500,96 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls FLAT RATE 2,00 EUR – 89263,40 0,00 – 89263,40 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls FLAT RATE 5,00 EUR – 561912,24 0,00 – 561912,24 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls FLAT RATE 2,00 EUR – 88547,61 0,00 – 88547,61 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls FLAT RATE 5,00 EUR – 770037,00 0,00 – 770037,00 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 2,00 EUR – 6013,85 0,00 – 6013,85 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 5,00 EUR – 475521,25 0,00 – 475521,25 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 2,00 EUR – 9979,46 0,00 – 9979,46 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 5,00 EUR – 180719,23 0,00 – 180719,23 Total IT: EUR – 2663847,44 – 1364263,70 – 1299583,74 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 723284,18 0,00 – 723284,18 Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 637047,08 0,00 – 637047,08 Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 deficiencies in the Early Retirement scheme FLAT RATE 5,00 EUR – 577968,82 0,00 – 577968,82 Total LT: EUR – 1938300,08 0,00 – 1938300,08 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact LU Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Control weaknesses FLAT RATE 2,00 EUR – 9535,97 0,00 – 9535,97 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Control weaknesses FLAT RATE 2,00 EUR – 10852,37 0,00 – 10852,37 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2007 Recovery of expenses and payments in installments ONE OFF EUR – 1698,74 0,00 – 1698,74 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Recovery of expenses and payments in installments ONE OFF EUR – 81935,90 0,00 – 81935,90 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Recovery of expenses and payments in installments ONE OFF EUR – 15911,78 0,00 – 15911,78 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Recovery of expenses and payments in installments ONE OFF EUR – 143677,09 – 1058,16 – 142618,93 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Recovery of expenses and payments in installments ONE OFF EUR – 85606,50 0,00 – 85606,50 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Recovery of expenses and payments in installments ONE OFF EUR – 3346,10 0,00 – 3346,10 Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 33426,58 – 756,39 – 32670,19 Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 267,21 0,00 – 267,21 Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2009 FLAT RATE 5,00 EUR – 73,03 0,00 – 73,03 Cross Compliance 2010 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR 4,54 0,00 4,54 Cross Compliance 2011 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 37044,42 – 724,56 – 36319,86 Cross Compliance 2012 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 795,19 0,00 – 795,19 Cross Compliance 2013 Weaknesses in controls and sanctions for many SMR, CY2010 FLAT RATE 5,00 EUR – 17,23 0,00 – 17,23 Cross Compliance 2011 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 1127,36 0,00 – 1127,36 Cross Compliance 2012 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 14826,04 – 190,28 – 14635,76 Cross Compliance 2013 Weaknesses in controls for some SMR, CY2011 FLAT RATE 2,00 EUR – 43,48 0,00 – 43,48 Cross Compliance 2012 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 16,59 0,00 – 16,59 Cross Compliance 2013 Weaknesses in controls for some SMR, CY2012 FLAT RATE 2,00 EUR – 14920,14 – 70,99 – 14849,15 Total LU: EUR – 455117,18 – 2800,38 – 452316,80 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact NL Certification 2013 Most likely error ONE OFF EUR – 42793,00 0,00 – 42793,00 Cross Compliance 2011 Partial control of four SMRs, CY 2010 FLAT RATE 2,00 EUR – 43836,31 0,00 – 43836,31 Cross Compliance 2012 Partial control of four SMRs, CY 2011 FLAT RATE 2,00 EUR – 73073,89 0,00 – 73073,89 Cross Compliance 2010 Two GAEC missing, partial control of three SMRs, CY 2009 FLAT RATE 2,00 EUR – 34616,83 0,00 – 34616,83 Total NL: EUR – 194320,03 0,00 – 194320,03 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact PL Cross Compliance 2010 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 920956,49 – 2599,64 – 918356,85 Cross Compliance 2011 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR – 1637,99 0,00 – 1637,99 Cross Compliance 2012 1 GAEC not adequately defined and not controlled, CY 2009 FLAT RATE 2,00 EUR 829,37 0,00 829,37 Cross Compliance 2009 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 859668,25 – 17327,49 – 842340,76 Cross Compliance 2010 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR – 671,06 0,00 – 671,06 Cross Compliance 2011 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 FLAT RATE 2,00 EUR 1493,39 0,00 1493,39 Total PL: EUR – 1780611,03 – 19927,13 – 1760683,90 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact PT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 4465827,52 – 816938,24 – 3648889,28 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 2780072,82 – 449485,15 – 2330587,67 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 82221,34 0,00 – 82221,34 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in LPIS, RD, CY2009 FLAT RATE 5,00 EUR – 14201,20 0,00 – 14201,20 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 3749104,01 0,00 – 3749104,01 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 4067474,49 0,00 – 4067474,49 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses in LPIS, RD, CY2010 FLAT RATE 5,00 EUR – 229875,48 0,00 – 229875,48 Total PT: EUR – 15388776,86 – 1266423,39 – 14122353,47 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact RO Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Verification of the eligibility criteria for SME FLAT RATE 5,00 EUR – 3355151,85 0,00 – 3355151,85 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Verification of the eligibility criteria for SME FLAT RATE 5,00 EUR – 287527,73 0,00 – 287527,73 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of traceability of checks carried out on the spot FLAT RATE 2,00 EUR – 2731178,66 – 2731178,66 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 1133070,66 0,00 – 1133070,66 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 5770820,63 0,00 – 5770820,63 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 950205,57 0,00 – 950205,57 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 non-efficient eligibility check and non-efficient cost reasonableness verification FLAT RATE 10,00 EUR – 7608827,95 0,00 – 7608827,95 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 2620758,90 – 2620758,90 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 4160449,26 – 4160449,26 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 3638274,92 0,00 – 3638274,92 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Not enough control on the reasonableness of the costs (purchases of goods) FLAT RATE 5,00 EUR – 3118370,51 0,00 – 3118370,51 Total RO: EUR – 35374636,64 – 9512386,82 – 25862249,82 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SE Clearance of Accounts — Conformity Clearance 2013 Known Error (EAFRD-IACS population) ONE OFF 0,00 EUR – 488,09 0,00 – 488,09 Certification 2011 Most Likely Error (EAFRD non-IACS) ONE OFF EUR – 1649879,53 0,00 – 1649879,53 Clearance of Accounts — Conformity Clearance 2013 Most Likely Error (EAFRD non-IACS population) ONE OFF 0,00 EUR – 730668,81 0,00 – 730668,81 Cross Compliance 2010 Reduce scope of control for SMR2, RD, CY 2009 FLAT RATE 2,00 EUR – 138868,55 0,00 – 138868,55 Cross Compliance 2011 Reduce scope of control for SMR2, RD, CY 2010 FLAT RATE 2,00 EUR – 189154,34 0,00 – 189154,34 Cross Compliance 2012 Reduce scope of control for SMR2, RD, CY 2011 FLAT RATE 2,00 EUR – 196441,61 0,00 – 196441,61 Total SE: EUR – 2905500,93 0,00 – 2905500,93 Member State Measure FY Reason Type Correction (%) Currency Amount Deductions Financial Impact SI Certification 2013 EAFRD debts prematurely declared irrecoverable ONE OFF EUR – 1214,10 0,00 – 1214,10 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of administrative checks — crop rotation ONE OFF EUR – 136630,13 0,00 – 136630,13 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of administrative checks related to specific commitments under certain agro-environement measures (214) ONE OFF EUR – 9476,10 0,00 – 9476,10 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of administrative checks related to specific commitments under certain agro-environement measures (214) ONE OFF EUR – 9463,42 0,00 – 9463,42 Total SI: EUR – 156783,75 0,00 – 156783,75 Currency Amount Deductions Financial Impact EUR – 208597209,79 – 37912598,06 – 170684611,73

Versions

1. 2015-06-22