Address https://gelex.eu/eli/EU/decision/2015/2098@2015-11-13/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX Budget Item: 05070107

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) 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.

(7) 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 September 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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Republic of Latvia, the Republic of Lithuania, the Kingdom of Netherlands, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 13 November 2015. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Irregularities 2011 Due to change of the PACA these cases escaped the 50-50 rule ONE OFF EUR – 88813,21 0,00 – 88813,21 Certification 2011 EAGF non-IACS Most Likely Error ONE OFF EUR – 337112,22 0,00 – 337112,22 Decoupled Direct Aids 2010 Weakness in LPIS, CY 2009 FLAT RATE 10,00 % EUR 842101,13 0,00 842101,13 Decoupled Direct Aids 2011 Weakness in LPIS, CY 2009 FLAT RATE 10,00 % EUR 128,16 0,00 128,16 Decoupled Direct Aids 2011 Weakness in LPIS, CY 2010 FLAT RATE 10,00 % EUR 772454,04 0,00 772454,04 Decoupled Direct Aids 2012 Weakness in LPIS, CY 2010 FLAT RATE 10,00 % EUR – 18,01 0,00 – 18,01 Decoupled Direct Aids 2012 Weakness in LPIS, CY 2011 FLAT RATE 10,00 % EUR 717437,91 0,00 717437,91 Total PT: EUR 1906177,80 0,00 1906177,80 Currency Amount Deductions Financial Impact EUR 1906177,80 0,00 1906177,80

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2010 EAGF Non-IACS known error ONE OFF EUR – 264813,77 0,00 – 264813,77 Fruit and Vegetables — Exceptional support measures 2011 Mecklenburg-Vorpommern: withdrawal operations before the entry into force of Regulation (EU) No 585/2011 FLAT RATE 5,00 % EUR – 4917,03 0,00 – 4917,03 Certification 2010 MLE for the EAGF Non-IACS population ONE OFF EUR – 97582,36 0,00 – 97582,36 Decoupled Direct Aids 2011 Non-Extrapolation of results on-the-spot checks, claim years 2010-2012 ONE OFF 0,00 % EUR – 93482,99 0,00 – 93482,99 Decoupled Direct Aids 2012 Non-Extrapolation of results on-the-spot checks, claim years 2010-2012 ONE OFF 0,00 % EUR – 36627,26 0,00 – 36627,26 Fruit and Vegetables — Exceptional support measures 2011 Rheinland-Pfalz: management and control system before the entry into force of Regulation (EU) No 585/2011 ONE OFF EUR – 194499,62 0,00 – 194499,62 Fruit and Vegetables — Operational Programmes 2011 Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern Region FLAT RATE 5,00 % EUR – 129432,74 0,00 – 129432,74 Fruit and Vegetables — Operational Programmes 2012 Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern Region FLAT RATE 5,00 % EUR – 147300,28 0,00 – 147300,28 Fruit and Vegetables — Operational Programmes 2013 Shortcomings in the recognition of PO 139040000019 — Mecklenburg-Vorpommern Region FLAT RATE 5,00 % EUR – 150064,03 0,00 – 150064,03 _Recoveries 2014 Unjustified halting of recovery ONE OFF 0,00 % EUR – 2481722,50 0,00 – 2481722,50 Decoupled Direct Aids 2010 Weakness on landscape features, claim years 2009-2011 ONE OFF 0,00 % EUR – 370623,93 0,00 – 370623,93 Decoupled Direct Aids 2011 Weakness on landscape features, claim years 2009-2011 ONE OFF 0,00 % EUR – 357838,28 0,00 – 357838,28 Decoupled Direct Aids 2012 Weakness on landscape features, claim years 2009-2011 ONE OFF 0,00 % EUR – 105163,65 0,00 – 105163,65 Total DE: EUR – 4434068,44 0,00 – 4434068,44 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Certification 2011 known error ONE OFF EUR – 3998,89 0,00 – 3998,89 Other Direct Aid — Plant Products (POSEI) 2008 Weaknesses in SIGPAC impacting area-based complementary aid for bananas FLAT RATE 5,00 % EUR – 135979,57 0,00 – 135979,57 Other Direct Aid — Plant Products (POSEI) 2009 Weaknesses in SIGPAC impacting area-based complementary aid for bananas FLAT RATE 5,00 % EUR – 308720,40 0,00 – 308720,40 Other Direct Aid — POSEI 2010 Weaknesses in SIGPAC impacting area-based complementary aid for bananas FLAT RATE 5,00 % EUR – 306723,00 0,00 – 306723,00 Other Direct Aid — POSEI 2011 Weaknesses in SIGPAC impacting area-based complementary aid for bananas FLAT RATE 2,00 % EUR – 123456,00 0,00 – 123456,00 Other Direct Aid — POSEI 2012 Weaknesses in SIGPAC impacting area-based complementary aid for bananas FLAT RATE 2,00 % EUR – 122037,12 0,00 – 122037,12 Total ES: EUR – 1000914,98 0,00 – 1000914,98 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009 FLAT RATE 10,00 % EUR – 406858,17 0,00 – 406858,17 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Deficiencies in the control of the bovine measures (veals) under Article 68 of Regulation 73/2009 FLAT RATE 10,00 % EUR – 442175,48 0,00 – 442175,48 Wine — Restructuring 2009 Payment of aid before completion of restructuring operations FLAT RATE 5,00 % EUR – 606952,96 0,00 – 606952,96 Wine — Restructuring 2010 Payment of aid before completion of restructuring operations FLAT RATE 5,00 % EUR – 4372246,97 0,00 – 4372246,97 Wine — Restructuring 2011 Payment of aid before completion of restructuring operations FLAT RATE 5,00 % EUR – 5707849,36 0,00 – 5707849,36 Total FR: EUR – 11536082,94 0,00 – 11536082,94 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Fruit and Vegetables — Operational Programmes 2005 Ineligible expenditure ONE OFF EUR – 1465892,11 – 54831,07 – 1411061,04 Fruit and Vegetables — Operational Programmes 2006 Ineligible expenditure ONE OFF EUR – 242089,88 – 46800,46 – 195289,42 Fruit and Vegetables — Operational Programmes 2007 Ineligible expenditure ONE OFF EUR – 1233634,25 – 238484,38 – 995149,87 Fruit and Vegetables — Operational Programmes 2008 Ineligible expenditure (Exclusion) ONE OFF EUR – 13400,14 0,00 – 13400,14 Fruit and Vegetables — Operational Programmes 2009 Ineligible expenditure (Exclusion) ONE OFF EUR – 59288,47 0,00 – 59288,47 Fruit and Vegetables — Operational Programmes 2010 Ineligible expenditure (Exclusion) ONE OFF EUR – 22715,72 0,00 – 22715,72 Fruit and Vegetables — Operational Programmes 2008 Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations) ONE OFF EUR – 3656140,55 0,00 – 3656140,55 Fruit and Vegetables — Operational Programmes 2009 Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations) ONE OFF EUR – 6184584,80 0,00 – 6184584,80 Fruit and Vegetables — Operational Programmes 2010 Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations) ONE OFF EUR – 3480891,95 0,00 – 3480891,95 Fruit and Vegetables — Operational Programmes 2011 Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations) ONE OFF EUR – 427546,59 0,00 – 427546,59 Fruit and Vegetables — Operational Programmes 2012 Non-compliance with recognition criteria of producer organisations (100 % exclusion of 16 non-compliant producer organisations) ONE OFF EUR – 2147,73 0,00 – 2147,73 Fruit and Vegetables — Operational Programmes 2008 Non-compliance with recognition criteria of producer organisations (Extrapolation) ONE OFF EUR – 3667910,51 0,00 – 3667910,51 Fruit and Vegetables — Operational Programmes 2009 Non-compliance with recognition criteria of producer organisations (Extrapolation) ONE OFF EUR – 7235505,78 0,00 – 7235505,78 Fruit and Vegetables — Operational Programmes 2010 Non-compliance with recognition criteria of producer organisations (Extrapolation) ONE OFF EUR – 4245105,28 0,00 – 4245105,28 Fruit and Vegetables — Operational Programmes 2011 Non-compliance with recognition criteria of producer organisations (Extrapolation) ONE OFF EUR – 543884,27 0,00 – 543884,27 Fruit and Vegetables — Operational Programmes 2012 Non-compliance with recognition criteria of producer organisations (Extrapolation) ONE OFF EUR – 26234,21 0,00 – 26234,21 Fruit and Vegetables — Operational Programmes 2008 Weaknesses in key controls in operational programmes of producer organisations FLAT RATE 10,00 % EUR – 1116828,27 – 733745,12 – 383083,15 Fruit and Vegetables — Operational Programmes 2009 Weaknesses in key controls in operational programmes of producer organisations FLAT RATE 10,00 % EUR – 2321311,07 – 1347937,91 – 973373,16 Fruit and Vegetables — Operational Programmes 2010 Weaknesses in key controls in operational programmes of producer organisations FLAT RATE 10,00 % EUR – 1230356,65 – 774871,30 – 455485,35 Fruit and Vegetables — Operational Programmes 2011 Weaknesses in key controls in operational programmes of producer organisations FLAT RATE 10,00 % EUR – 132682,06 – 97143,08 – 35538,98 Fruit and Vegetables — Operational Programmes 2012 Weaknesses in key controls in operational programmes of producer organisations FLAT RATE 10,00 % EUR – 4552,41 – 2838,19 – 1714,22 Total GB: EUR – 37312702,70 – 3296651,51 – 34016051,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Changes introduced in declarations after the deadline ONE OFF EUR – 106702,00 0,00 – 106702,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Changes introduced in declarations after the deadline ONE OFF EUR – 98796,62 0,00 – 98796,62 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Changes introduced in declarations after the deadline ONE OFF EUR – 17215,35 0,00 – 17215,35 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Control rate for ewes and she-goats scheme FLAT RATE 2,00 % EUR – 485838,55 0,00 – 485838,55 Entitlements 2012 Conversions of special entitlements ONE OFF EUR – 10821,89 0,00 – 10821,89 Entitlements 2013 Conversions of special entitlements ONE OFF EUR – 55395,36 0,00 – 55395,36 Entitlements 2011 Conversions of special entitlements ONE OFF EUR – 5204,47 0,00 – 5204,47 Irregularities 2012 Delays in the recovery procedure (case 154141) ONE OFF 0,00 % EUR – 941437,40 0,00 – 941437,40 Irregularities 2012 Delays in the recovery procedure (case 162561) ONE OFF 0,00 % EUR – 842096,15 0,00 – 842096,15 Irregularities 2012 Delays in the recovery procedure (case 162861) ONE OFF 0,00 % EUR – 552487,95 0,00 – 552487,95 Irregularities 2012 Delays in the recovery procedure (case 163981) ONE OFF EUR – 279013,86 0,00 – 279013,86 Irregularities 2012 Delays in the recovery procedure (case 164801) ONE OFF 0,00 % EUR – 27440,99 0,00 – 27440,99 Irregularities 2012 Delays in the recovery procedure (case 47761) ONE OFF 0,00 % EUR – 452069,58 0,00 – 452069,58 Irregularities 2012 Delays in the recovery procedure (case 47781) ONE OFF 0,00 % EUR – 1080514,89 0,00 – 1080514,89 Entitlements 2011 National reserve allocation in 2010 — Short term lease contract FLAT RATE 10,00 % EUR – 95815,50 – 95815,50 0,00 Entitlements 2012 National reserve allocation in 2010 — Short term lease contract FLAT RATE 10,00 % EUR – 83079,90 – 83079,90 0,00 Entitlements 2013 National reserve allocation in 2010 — Short term lease contract FLAT RATE 10,00 % EUR – 89037,30 0,00 – 89037,30 Irregularities 2012 Non reporting in Annex III (Cases EL/1995/002) ONE OFF 0,00 % EUR – 666519,52 0,00 – 666519,52 Irregularities 2012 Non reporting in Annex III (Cases EL/1997/078/J) ONE OFF 0,00 % EUR – 700033,30 0,00 – 700033,30 Promotional Measures 2008 not implementing art 25 of Reg. (EC) 501/2008 FLAT RATE 10,00 % EUR – 18671,28 0,00 – 18671,28 Promotional Measures 2009 not implementing art 25 of Reg. (EC) 501/2008 FLAT RATE 10,00 % EUR – 129920,48 0,00 – 129920,48 Promotional Measures 2010 not implementing art 25 of Reg. (EC) 501/2008 FLAT RATE 10,00 % EUR – 200612,64 0,00 – 200612,64 Promotional Measures 2011 not implementing art 25 of Reg. (EC) 501/2008 FLAT RATE 10,00 % EUR – 228647,15 0,00 – 228647,15 Promotional Measures 2012 not implementing art 25 of Reg. (EC) 501/2008 FLAT RATE 10,00 % EUR – 83658,55 0,00 – 83658,55 Irregularities 2012 Weaknesses in the debt management procedures FLAT RATE 10,00 % EUR – 5993214,33 – 417506,08 – 5575708,25 Total GR: EUR – 13244245,01 – 596401,48 – 12647843,53 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IE Other Direct Aid — Energy Crops 2009 CY 2008, LPIS & OTSC Weaknesses — Aid Energy Crops ONE OFF EUR – 31,05 0,00 – 31,05 Other Direct Aids 2009 CY 2008, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops) ONE OFF EUR – 6,11 0,00 – 6,11 Decoupled Direct Aids 2009 CY 2008, LPIS & OTSC Weaknesses — SPS ONE OFF EUR – 13797397,95 – 236510,85 – 13560887,10 Other Direct Aids 2010 CY 2009, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops) ONE OFF EUR – 34,45 0,00 – 34,45 Decoupled Direct Aids 2010 CY 2009, LPIS & OTSC Weaknesses — SPS ONE OFF EUR – 12885281,59 – 220875,62 – 12664405,97 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 CY 2010, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme) ONE OFF EUR – 38235,25 0,00 – 38235,25 Other Direct Aids 2011 CY 2010, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops) ONE OFF EUR – 11,11 0,00 – 11,11 Decoupled Direct Aids 2011 CY 2010, LPIS & OTSC Weaknesses — SPS ONE OFF EUR – 10322794,07 – 176950,23 – 10145843,84 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 CY 2011, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme) ONE OFF EUR – 38060,15 0,00 – 38060,15 Other Direct Aids 2012 CY 2011, LPIS & OTSC Weaknesses — Other Direct Aids (Protein Crops) ONE OFF EUR – 7,78 0,00 – 7,78 Decoupled Direct Aids 2012 CY 2011, LPIS & OTSC Weaknesses — SPS ONE OFF EUR – 9441799,89 – 161848,49 – 9279951,40 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 CY 2012, LPIS & OTSC Weaknesses — ODA Art. 68 (Grassland Sheep Scheme) ONE OFF EUR – 38125,91 0,00 – 38125,91 Decoupled Direct Aids 2013 CY 2012, LPIS & OTSC Weaknesses — SPS ONE OFF EUR – 9180051,51 – 157361,68 – 9022689,83 Decoupled Direct Aids 2014 Payments made before finalisation of the cross-checks ONE OFF EUR – 52583,00 0,00 – 52583,00 Decoupled Direct Aids 2014 Weaknesses in the LPIS — CY 2013 — low eligibility coefficient ESTIMATED PERCENTAGE 0,15 % EUR – 1794724,38 0,00 – 1794724,38 Decoupled Direct Aids 2015 Weaknesses in the LPIS — CY 2014 — low eligibility coefficient FLAT RATE 0,15 % EUR – 1751128,17 0,00 – 1751128,17 Total IE: EUR – 59340272,37 – 953546,87 – 58386725,50 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Certification 2009 bad application of regulations ONE OFF EUR – 10762502,00 0,00 – 10762502,00 Fruit and Vegetables — Exceptional support measures 2011 Deduction of production already harvested. The guidance provided by the Italian authorities in June 2011 was not appropriate to allow the performance of the controls in compliance with the Article 4 (2) of Regulation (EU) No 585/2011 FLAT RATE 5,00 % EUR – 405166,99 – 1143,95 – 404023,04 Entitlements 2010 Inadequate determination area of citrus fruit sector (decoupling) FLAT RATE 10,00 % EUR – 2452251,96 – 237,00 – 2452014,96 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovine and Bovines 2010 Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector) FLAT RATE 2,00 % EUR – 465893,60 0,00 – 465893,60 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2011 Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector) FLAT RATE 2,00 % EUR – 15678,19 0,00 – 15678,19 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2012 Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector) FLAT RATE 2,00 % EUR – 4528,20 0,00 – 4528,20 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2013 Incorrect calculation of reductions & exclusions — Risk sampling weaknesses (Art69 bovine sector) FLAT RATE 2,00 % EUR 45,16 0,00 45,16 Fruit and Vegetables — Exceptional support measures 2011 On-the-spot controls performed by the Italian inspectors were not systematically taken into consideration when calculating the payable aid. ONE OFF EUR – 22879,01 0,00 – 22879,01 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2010 OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 5,00 % EUR – 28020,72 0,00 – 28020,72 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2011 OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 5,00 % EUR – 144,92 0,00 – 144,92 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2012 OTSC minimum rate not achieved — Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 5,00 % EUR – 34,58 0,00 – 34,58 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 OTSC: minimum rate not achieved & timing not respecting regulatory provisions (Art.68 sheep/goats) FLAT RATE 5,00 % EUR – 162507,94 0,00 – 162507,94 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 OTSC: minimum rate not achieved & timing not respecting regulatory provisions (Art.68 sheep/goats) FLAT RATE 5,00 % EUR – 13957,29 0,00 – 13957,29 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 OTSC timing not respecting regulatory provisions — incorrect calculation of reductions & exclusions (Art68 bovine sector) — Risk sampling weaknesses FLAT RATE 2,00 % EUR – 688755,50 0,00 – 688755,50 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 OTSC timing not respecting regulatory provisions — incorrect calculation of reductions & exclusions (Art68 bovine sector) — Risk sampling weaknesses FLAT RATE 2,00 % EUR – 28700,82 0,00 – 28700,82 Cross Compliance 2010 Partial coverage of SMR1 and SMR5, CY 2009 FLAT RATE 2,00 % EUR – 382708,89 0,00 – 382708,89 Cross Compliance 2011 Partial coverage of SMR1 and SMR5, CY 2010 FLAT RATE 2,00 % EUR – 420298,75 0,00 – 420298,75 Cross Compliance 2012 Partial coverage of SMR1 and SMR5, CY 2011 FLAT RATE 2,00 % EUR – 376732,38 0,00 – 376732,38 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2010 Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 2,00 % EUR – 10716,99 0,00 – 10716,99 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2011 Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 2,00 % EUR – 15,45 0,00 – 15,45 Other Direct Aid — Article 69 of Reg.1782/2003 — only Ovines and Bovines 2013 Risk sampling weaknesses (Art69 sheep/goats CY2009) FLAT RATE 2,00 % EUR – 66,66 0,00 – 66,66 Cross Compliance 2009 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008 FLAT RATE 10,00 % EUR – 6698435,55 – 212378,16 – 6486057,39 Cross Compliance 2010 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009 FLAT RATE 10,00 % EUR – 6193786,19 – 124718,00 – 6069068,19 Cross Compliance 2011 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010 FLAT RATE 10,00 % EUR – 6803948,36 – 24060,82 – 6779887,54 Cross Compliance 2010 Weaknesses in control and sanctions of animal related SMRs, CY 2009 FLAT RATE 5,00 % EUR – 880348,63 – 1453,94 – 878894,69 Cross Compliance 2011 Weaknesses in control and sanctions of animal related SMRs, CY 2010 FLAT RATE 5,00 % EUR – 946039,32 – 1115,13 – 944924,19 Cross Compliance 2012 Weaknesses in control and sanctions of animal related SMRs, CY 2011 FLAT RATE 5,00 % EUR – 891273,37 – 3350,40 – 887922,97 Cross Compliance 2009 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008 FLAT RATE 5,00 % EUR – 2735874,46 0,00 – 2735874,46 Cross Compliance 2010 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009 FLAT RATE 5,00 % EUR – 2688492,98 0,00 – 2688492,98 Cross Compliance 2011 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010 FLAT RATE 5,00 % EUR – 3141614,53 0,00 – 3141614,53 Total IT: EUR – 47221329,07 – 368457,40 – 46852871,67 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Recoveries for ineligible animals ONE OFF 0,00 % EUR – 23166,73 0,00 – 23166,73 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Timing and performance of OTSC FLAT RATE 5,00 % EUR – 458039,67 – 1158,34 – 456881,33 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Timing and performance of OTSC FLAT RATE 5,00 % EUR – 656708,32 0,00 – 656708,32 Decoupled Direct Aids 2012 Weakness in quality of LPIS, 2011 ESTIMATED AMOUNT 0,00 % EUR – 305140,28 – 47262,68 – 257877,60 Decoupled Direct Aids 2010 Weakness in quality of LPIS and cross-checks, 2009 ESTIMATED AMOUNT EUR – 3281119,25 – 201760,71 – 3079358,54 Other Direct Aid — Energy Crops 2010 Weakness in quality of LPIS and cross-checks, 2009 ESTIMATED AMOUNT EUR – 26419,79 – 1258,91 – 25160,88 Decoupled Direct Aids 2011 Weakness in quality of LPIS and cross-checks, 2010 ESTIMATED AMOUNT EUR – 1411640,83 – 239125,42 – 1172515,41 Total LT: EUR – 6162234,87 – 490566,06 – 5671668,81 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Certification 2011 Non-application of regulatory sanctions in the Area aids ONE OFF EUR – 266945,16 – 533,89 – 266411,27 Fruit and Vegetables — Operational Programmes 2008 Unduly recognised and therefore ineligible producer organisations (beneficiaries) FLAT RATE 10,00 % EUR – 3634876,03 0,00 – 3634876,03 Fruit and Vegetables — Operational Programmes 2009 Unduly recognised and therefore ineligible producer organisations (beneficiaries) FLAT RATE 10,00 % EUR – 9676043,02 0,00 – 9676043,02 Fruit and Vegetables — Operational Programmes 2009 Unduly recognised and therefore ineligible producer organisations (beneficiaries) ONE OFF 0,00 % EUR – 22444064,75 0,00 – 22444064,75 Fruit and Vegetables — Operational Programmes 2010 Unduly recognised and therefore ineligible producer organisations (beneficiaries) FLAT RATE 10,00 % EUR – 5091421,28 – 1060066,47 – 4031354,81 Fruit and Vegetables — Operational Programmes 2010 Unduly recognised and therefore ineligible producer organisations (beneficiaries) ONE OFF 0,00 % EUR – 10185726,00 0,00 – 10185726,00 Fruit and Vegetables — Operational Programmes 2011 Unduly recognised and therefore ineligible producer organisations (beneficiaries) FLAT RATE 10,00 % EUR – 138726,75 – 79662,72 – 59064,03 Fruit and Vegetables — Operational Programmes 2011 Unduly recognised and therefore ineligible producer organisations (beneficiaries) ONE OFF 0,00 % EUR – 796627,19 0,00 – 796627,19 Certification 2011 Unrecorded interest ONE OFF EUR – 36000,00 0,00 – 36000,00 Total NL: EUR – 52270430,18 – 1140263,08 – 51130167,10 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Failure to apply sanctions when irregularities concern no more than three animals ONE OFF 0,00 % EUR – 1304365,59 0,00 – 1304365,59 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Non-compliance in schedule and quality of on-the-spot checks FLAT RATE 5,00 % EUR – 1121615,69 – 107659,09 – 1013956,60 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Non-compliance in schedule and quality of on-the-spot checks FLAT RATE 5,00 % EUR 141,59 0,00 141,59 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Non-compliance in schedule and quality of on-the-spot checks FLAT RATE 5,00 % EUR – 364,79 0,00 – 364,79 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Payment for non-identified animals ONE OFF 0,00 % EUR – 57984,66 0,00 – 57984,66 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Problems concerning the accuracy of the information contained in the database ONE OFF 0,00 % EUR – 411471,90 0,00 – 411471,90 Other Direct Aid — Article 68-72 of Reg.73/2009 2011 Verification of retention period ONE OFF 0,00 % EUR – 379359,70 0,00 – 379359,70 Decoupled Direct Aids 2012 Weaknesses in the on-the-spot checks — remote sensing FLAT RATE 2,00 % EUR – 7858523,78 0,00 – 7858523,78 Total RO: EUR – 11133544,52 – 107659,09 – 11025885,43 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SI Decoupled Direct Aids 2013 CY 2012 — Lack of control procedure ONE OFF EUR – 42615,90 0,00 – 42615,90 Decoupled Direct Aids 2013 CY 2012 — Weaknesses in administrative checks ONE OFF EUR – 45828,58 0,00 – 45828,58 Decoupled Direct Aids 2014 CY 2013 — Lack of control procedure ONE OFF EUR – 45519,08 0,00 – 45519,08 Decoupled Direct Aids 2014 CY 2013 — Weaknesses in administrative checks ONE OFF EUR – 63146,69 0,00 – 63146,69 Decoupled Direct Aids 2015 CY 2014 — Lack of control procedure ONE OFF EUR – 34211,94 0,00 – 34211,94 Total SI: EUR – 231322,19 0,00 – 231322,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Decoupled Direct Aids 2011 CY 2010, Unpaved access roads ESTIMATED PERCENTAGE 0,53 % EUR – 1401828,52 0,00 – 1401828,52 Decoupled Direct Aids 2012 CY 2010, Unpaved access roads ESTIMATED PERCENTAGE 0,53 % EUR – 2086,31 0,00 – 2086,31 Decoupled Direct Aids 2013 CY 2010, Unpaved access roads ESTIMATED PERCENTAGE 0,53 % EUR – 667,32 0,00 – 667,32 Decoupled Direct Aids 2012 CY 2011, Unpaved access roads ESTIMATED PERCENTAGE 0,53 % EUR – 1526916,92 0,00 – 1526916,92 Decoupled Direct Aids 2013 CY 2011, Unpaved access roads ESTIMATED PERCENTAGE 0,53 % EUR – 2259,74 0,00 – 2259,74 Promotional Measures 2009 non-respect of public procurement rules FLAT RATE 25,00 % EUR – 126925,93 0,00 – 126925,93 Promotional Measures 2010 non-respect of public procurement rules FLAT RATE 25,00 % EUR – 159294,03 0,00 – 159294,03 Promotional Measures 2011 non-respect of public procurement rules FLAT RATE 25,00 % EUR – 159932,04 0,00 – 159932,04 Promotional Measures 2012 non-respect of public procurement rules FLAT RATE 25,00 % EUR – 13699,20 0,00 – 13699,20 Total SK: EUR – 3393610,01 0,00 – 3393610,01 Currency Amount Deductions Financial Impact EUR – 247280757,28 – 6953545,49 – 240327211,79

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 1492,07 0,00 – 1492,07 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 12519,61 0,00 – 12519,61 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 90416,27 0,00 – 90416,27 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 weakness in cost reasonableness evaluation on part of the expenditure FLAT RATE 10,00 % EUR – 62350,34 0,00 – 62350,34 Rural Development EAFRD Investment — private beneficiaries 2014 weakness in cost reasonableness evaluation on the part of the expenditure FLAT RATE 10,00 % EUR – 150179,56 0,00 – 150179,56 Total BG: EUR – 316957,85 0,00 – 316957,85 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact CZ Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Correction on the 15.10.2013 - 20.12.2013 period (based on data from Member State). Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. Not mentioned in RDP. FLAT RATE 5,00 % EUR – 14647,37 0,00 – 14647,37 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 151171,36 0,00 – 151171,36 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 212512,83 0,00 – 212512,83 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Early retirement: transferees had to be under 40 years at the time of the transfer, vs under 50 years as required in Art 23(3)(b) of Reg. 1698/2005. During the audit no proof was presented that this rule had been approved in the RDP. FLAT RATE 5,00 % EUR – 205967,69 0,00 – 205967,69 Total CZ: EUR – 584299,25 0,00 – 584299,25 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Rural Development EAFRD Investment — private beneficiaries 2009 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 290608,56 0,00 – 290608,56 Rural Development EAFRD Investment — private beneficiaries 2010 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1092608,83 0,00 – 1092608,83 Rural Development EAFRD Investment — private beneficiaries 2011 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1981768,94 0,00 – 1981768,94 Rural Development EAFRD Investment — private beneficiaries 2012 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 2410717,05 0,00 – 2410717,05 Rural Development EAFRD Investment — private beneficiaries 2013 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR – 1947327,97 0,00 – 1947327,97 Rural Development EAFRD Investment — public beneficiaries 2014 weaknesses in application of selection criteria FLAT RATE 10,00 % EUR 3111,05 0,00 3111,05 Total DE: EUR – 7719920,30 0,00 – 7719920,30 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 324089,65 0,00 – 324089,65 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 428721,76 0,00 – 428721,76 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Insufficient administrative checks (Art. 24 of R. 65/2011) on reality of expenditure claimed, reasonableness of costs, public procurement and conflict of interest. FLAT RATE 5,00 % EUR – 131564,91 0,00 – 131564,91 Total DK: EUR – 884376,32 0,00 – 884376,32 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Certification 2011 correction for the MLE — EAFRD IACS ONE OFF EUR – 55030,29 0,00 – 55030,29 Total ES: EUR – 55030,29 0,00 – 55030,29 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 11434,58 0,00 – 11434,58 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 33209,47 0,00 – 33209,47 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 in situ visits not carried out systematically (measure 216) FLAT RATE 2,00 % EUR – 50695,41 0,00 – 50695,41 Total FR: EUR – 95339,46 0,00 – 95339,46 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Certification 2013 Material error in EAFRD Non-IACS ONE OFF EUR – 540233,64 0,00 – 540233,64 Certification 2013 Material error in EAFRD-Non-IACS ONE OFF EUR – 25764,39 0,00 – 25764,39 Certification 2013 Material error in EAFRD Non-IACS ONE OFF EUR – 25390,97 0,00 – 25390,97 Total GB: EUR – 591389,00 0,00 – 591389,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 200155,65 0,00 – 200155,65 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 478780,92 0,00 – 478780,92 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Business creation and development measure (Art. 54 of Reg. 1698/2005) — insufficient checks of micro-enterprise status FLAT RATE 5,00 % EUR – 549115,18 0,00 – 549115,18 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Weaknesses in the application of procurement rules — contract awarding based on unclear criteria in one individual file ONE OFF EUR – 4852,32 0,00 – 4852,32 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2008, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1714399,67 0,00 – 1714399,67 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2008, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 66865,56 0,00 – 66865,56 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2009, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1520656,39 0,00 – 1520656,39 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 CY 2009, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 179980,41 0,00 – 179980,41 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 CY 2010, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1364366,71 0,00 – 1364366,71 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 CY 2010, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 236073,74 0,00 – 236073,74 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 CY 2011, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1333446,32 0,00 – 1333446,32 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 CY 2011, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 287555,15 0,00 – 287555,15 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 CY 2012, LPIS Weaknesses — RDA (LFA) ONE OFF EUR – 1340180,07 0,00 – 1340180,07 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 CY 2012, LPIS Weaknesses — RDA (REPS & AEOS) FLAT RATE 2,00 % EUR – 328219,99 0,00 – 328219,99 Certification 2013 EAFRD IACS known error ONE OFF EUR – 1211,83 0,00 – 1211,83 Total IE: EUR – 9605859,91 0,00 – 9605859,91 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Certification 2009 bad application of regulations ONE OFF EUR – 125974,50 0,00 – 125974,50 Cross Compliance 2010 Partial coverage of SMR1 and SMR5, CY 2009 FLAT RATE 2,00 % EUR – 7347,29 0,00 – 7347,29 Cross Compliance 2011 Partial coverage of SMR1 and SMR5, CY 2010 FLAT RATE 2,00 % EUR – 20685,88 0,00 – 20685,88 Cross Compliance 2012 Partial coverage of SMR1 and SMR5, CY 2011 FLAT RATE 2,00 % EUR – 32511,67 0,00 – 32511,67 Cross Compliance 2009 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2008 FLAT RATE 10,00 % EUR – 573661,08 – 892,12 – 572768,96 Cross Compliance 2010 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2009 FLAT RATE 10,00 % EUR – 800975,78 0,00 – 800975,78 Cross Compliance 2011 Serious deficiencies in the cross-compliance controls carry-out by the veterinary services, farmers with animals, CY 2010 FLAT RATE 10,00 % EUR – 762639,35 0,00 – 762639,35 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies. FLAT RATE 2,00 % EUR – 111793,76 0,00 – 111793,76 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses in administrative and on-the-spot checks of livestock density. Late on-the-spot checks. Weaknesses in supervision of delegated bodies. FLAT RATE 2,00 % EUR – 61496,87 0,00 – 61496,87 Cross Compliance 2011 Weaknesses in control and sanctions of animal related SMRs, CY 2010 FLAT RATE 5,00 % EUR – 46561,33 – 1119,09 – 45442,24 Cross Compliance 2012 Weaknesses in control and sanctions of animal related SMRs, CY 2011 FLAT RATE 5,00 % EUR – 76916,15 – 953,50 – 75962,65 Cross Compliance 2009 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2008 FLAT RATE 5,00 % EUR – 234303,18 0,00 – 234303,18 Cross Compliance 2010 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2009 FLAT RATE 5,00 % EUR – 347673,88 0,00 – 347673,88 Cross Compliance 2011 Weaknesses in controls of SMR1 and 5, in cross-reporting from eligibility checks, farmers without animals, CY 2010 FLAT RATE 5,00 % EUR – 352136,53 0,00 – 352136,53 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 4,65 0,00 – 4,65 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 313048,72 0,00 – 313048,72 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weakness in the verification of livestock density during the on-the-spot checks FLAT RATE 2,00 % EUR – 352773,96 0,00 – 352773,96 Total IT: EUR – 4220504,58 – 2964,71 – 4217539,87 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in quality of LPIS and cross-checks, 2009 ESTIMATED AMOUNT EUR – 1145990,95 – 51831,00 – 1094159,95 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in quality of LPIS and cross-checks, 2010 ESTIMATED AMOUNT EUR – 412802,18 – 79666,44 – 333135,74 Total LT: EUR – 1558793,13 – 131497,44 – 1427295,69 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LV Rural Development EAFRD Technical Assistance (2007-2013) 2013 Incorrect application of a public procurement procedure: 25 % correction for project Maintenance and development of the IT system LAD IS (see also DAS case — PF-5632/13 from ECA) ONE OFF EUR – 498505,85 0,00 – 498505,85 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 29310,56 0,00 – 29310,56 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 65278,19 0,00 – 65278,19 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 45310,95 0,00 – 45310,95 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Lack of verification of livestock densities during on the spot checks EXTRAPOLATED 100,00 % EUR – 30357,83 0,00 – 30357,83 Total LV: EUR – 668763,38 0,00 – 668763,38 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 86,40 0,00 – 86,40 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 330117,34 – 8059,23 – 322058,11 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weakness in the on the spot checks FLAT RATE 2,00 % EUR – 571007,66 – 9020,17 – 561987,49 Total NL: EUR – 901211,40 – 17079,40 – 884132,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Deficiency in public procurement procedures ONE OFF 0,00 % EUR – 755474,00 0,00 – 755474,00 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2011 No proper risk analysis FLAT RATE 2,00 % EUR – 591526,25 0,00 – 591526,25 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 No proper risk analysis FLAT RATE 2,00 % EUR – 222147,37 0,00 – 222147,37 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Project not implemented. ONE OFF EUR – 2836,62 0,00 – 2836,62 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2011 Project not properly implemented. ONE OFF EUR – 48188,16 0,00 – 48188,16 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sampling of on-the-spot checks — inadequate population FLAT RATE 2,00 % EUR – 600000,00 – 600000,00 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sampling of on-the-spot checks — inadequate population FLAT RATE 2,00 % EUR – 399652,45 – 399652,45 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sampling of the on-the-spot checks — Inadequate population FLAT RATE 2,00 % EUR – 1339403,96 0,00 – 1339403,96 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sampling of the on-the-spot checks — Inadequate population FLAT RATE 2,00 % EUR – 700538,13 0,00 – 700538,13 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 SME criteria not verified FLAT RATE 2,00 % EUR – 300370,16 0,00 – 300370,16 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 SME criteria not verified FLAT RATE 2,00 % EUR – 916906,93 0,00 – 916906,93 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 SME criteria not verified FLAT RATE 2,00 % EUR – 914418,58 0,00 – 914418,58 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 SME criteria not verified FLAT RATE 2,00 % EUR – 1014498,08 0,00 – 1014498,08 Rural Development EAFRD Investment — private beneficiaries 2014 SME criteria not verified FLAT RATE 2,00 % EUR – 286087,86 0,00 – 286087,86 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in LPIS, RD CY 2009 FLAT RATE 5,00 % EUR 72795,61 0,00 72795,61 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weakness in LPIS, RD CY 2010 FLAT RATE 5,00 % EUR 166439,32 0,00 166439,32 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weakness in LPIS, RD CY 2010 FLAT RATE 5,00 % EUR 72077,07 0,00 72077,07 Total PT: EUR – 7780736,55 – 999652,45 – 6781084,10 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 354006,62 0,00 – 354006,62 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 827791,97 0,00 – 827791,97 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 721063,75 0,00 – 721063,75 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 failure to check compliance with manure limitations (Natural handicap scheme) FLAT RATE 2,00 % EUR – 209252,91 0,00 – 209252,91 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 238730,60 – 85805,23 – 152925,37 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 594957,98 – 66052,41 – 528905,57 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 559641,69 – 93237,95 – 466403,74 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 on-the-spot checks failed to count bovines under the natural handicap scheme and two agri-environmental sub-measures FLAT RATE 2,00 % EUR – 189317,63 – 9,76 – 189307,87 Total SE: EUR – 3694763,15 – 245105,35 – 3449657,80 Currency Amount Deductions Financial Impact EUR – 38677944,57 – 1396299,35 – 37281645,22

Versions

1. 2015-11-13

Cited by

• Action brought on 26 January 2016 — Germany v Commission (Case T-28/16) Notice · Grade B

  annul Article 1 and the annex to Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), in so far as the payments incurred by the competent authorities of the Federal Republic of Germany under the EAFRD in the total amount of EUR 7719920,30 are excluded from EU financing;

• Action brought on 25 January 2016 — United Kingdom v Commission (Case T-27/16) Notice · Grade B

  annul part of Article 1 of the Implementing Decision (EU) 2015/2098 of the European Commission of 13 November 2015 which held inter alia that part of the agricultural expenditure concerning the calculation of the Value of Marketed Production declared by the United Kingdom was incurred contrary to Union Law, and cannot be financed under the EAGF and the EAFRD, requiring the annulment of five entries (the last entry on p. 42 and first four entries on p. 43) in the Annex to that Decision, which amount to a total financial correction of 1849194,86 euros; and

• Action brought on 26 January 2016 — Republic of Lithuania v Commission (Case T-34/16) Notice · Grade B

  annul Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 7716) in so far as that decision provides for a financial correction of EUR 1113589,65 to be applied to Lithuania;

• Order of the General Court of 7 October 2016 — Slovenia v Commission (Case T-12/16) Notice · Grade B

  (EAGF and EAFRDExpenditure excluded from financingExpenditure incurred by SloveniaAdoption of Implementing Decision (EU) 2016/1059No need to adjudicate)2017/C 006/47Language of the case: Slovenian Applicant: Republic of Slovenia (represented by: L. Bembič, acting as agent) Defendant: European Commission (represented by: B. Rous Demiri and D. Triantafyllou, acting as agents) Application based on Article 263 TFEU and seeking the annulment of Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member State

• Judgment of the General Court (Second Chamber) 3 April 2017 Judgment · Grade B

  In Case T‑28/16, Federal Republic of Germany, represented initially by T. Henze and A. Lippstreu, and subsequently by T. Henze and D. Klebs, acting as Agents, applicant,v European Commission, represented by J. Aquilina and B. Eggers, acting as Agents, defendant, APPLICATION pursuant to Article 263 TFEU seeking the annulment of Article 1 and the Annex of Commission Implementing Decision (EU) 2015/2098, of 13 November 2015, excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricul

• Judgment of the General Court (Second Chamber) 3 April 2017 Judgment · Grade B

  On 13 November 2015, the Commission finally adopted Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2015 L 303, p. 35, the contested decision), by which it applied a flat-rate correction of 10% to the expenditure incurred in Bavaria by the German authorities for 2009 to 2014. After rectification of the basis of calculation — the Commission having initially envisaged app

• Judgment of the General Court of 3 April 2017 — Germany v Commission (Case T-28/16) Notice · Grade B

  (EAGF and EAFRDExpenditure excluded from financingRural developmentLand consolidation and village renewalCriteria used for selection of operationsPrinciple of sincere cooperationSubsidiarityLegitimate expectationsProportionalityObligation to state reasons)2017/C 151/44Language of the case: German Applicant: Federal Republic of Germany (represented: initially by T. Henze and A. Lippstreu, and subsequently by T. Henze and D. Klebs, acting as Agents) Defendant: European Commission (represented by: J. Aquilina and B. Eggers, acting as Agents) Application pursuant to Article 263 TFEU seeking the an

• Judgment of the General Court (Seventh Chamber) 25 October 2017 Judgment · Grade B

  In Case T‑26/16, Hellenic Republic, represented by G. Kanellopoulos, O. Tsirkinidou and A. Vasilopoulou, acting as Agents, applicant,v European Commission, represented by D. Triantafyllou and A. Sauka, acting as Agents, defendant, ACTION pursuant to Article 263 TFEU seeking partial annulment of Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2015 L 303, p. 35

• Judgment of the General Court (Seventh Chamber) 25 October 2017 Judgment · Grade B

  By its Implementing Decision (EU) 2015/2098 of 13 November 2015, excluding from European Union financing certain expenditure incurred by the Member States under the EAGF and under the EAFRD (OJ 2015 L 303, p. 35) (the contested decision), the Commission ultimately excluded from EU financing the expenditure incurred by the Organismos Pliromon kai Elegchou Koinotikon Enischyseon Prosanatolismou kai Eggyiseon (Greek Payment and Control Agency for Guidance and Guarantee Community Aid; the Opekepe), totalling EUR 12 647 843.53.

• Judgment of the General Court of 25 October 2017 — Greece v Commission (Case T-26/16) Notice · Grade B

  (EAGF and EAFRDExpenditure excluded from financingDebt reporting irregularitiesDelays in the recovery procedureFailure to offset fundsDetermination of the amount of interestProportionalityFlat-rate financial correctionArticles 31 to 33 of Regulation (EC) No 1290/2005Individual situations)2017/C 424/42Language of the case: Greek Applicant: Hellenic Republic (represented by: G. Kanellopoulos, O. Tsirkinidou and A. Vasilopoulou, Agents) Defendant: European Commission (represented by: D. Triantafyllou and A. Sauka, Agents) Action pursuant to Article 263 TFEU for annulment in part of Commission Imp

• Action brought on 25 January 2016 — Czech Republic v Commission (Case T-32/16) Notice · Grade B

  annul Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), in so far as it excludes expenditure of a total of EUR 584299,25 incurred by the Czech Republic,

• Action brought on 15 January 2016 — Slovenia v Commission (Case T-12/16) Notice · Grade B

  annul Commission Implementing Decision (EU) 2015/2098 of 13 November 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 7716) (OJ 2015 L 303, p. 35), in so far as it concerns the Republic of Slovenia, and particularly in so far as it relates to the lack of a control procedure (or surveillance procedure) regarding land parcels created artificially, in relation to which a correction of the decoupl

• Judgment of the General Court of 29 June 2017 — United Kingdom v Commission (Case T-27/16) Notice · Grade B

  (EAGF and EAFRDExpenditure excluded from financingFruit and vegetablesError of lawArticle 3(1) and (3) of Regulation (EC) No 1433/2003Article 52(1) and (2) of Regulation (EC) No 1580/2007Principle of legalityLegal certaintyEqual treatmentPrinciple of non-discriminationObligation to state reasons)2017/C 277/55Language of the case: English Applicant: United Kingdom of Great Britain and Northern Ireland (represented by: J. Kraehling and G. Brown, acting as Agents, and by S. Lee and M. Gray, Barristers) Defendant: European Commission (represented by: A. Sauka and K. Skelly, acting as Agents) Appli

• Judgment of the General Court of 8 November 2018 — Lithuania v Commission (Case T-34/16) Notice · Grade B

  EAGFExpenditure excluded from financingSpecific support for the bovine and ovine meat sectorsOn-site inspectionsPhysical verification of the animalsQuality of the inspectionsInspection reportFlat-rate correctionObligation to state reasonsProportionalityOne-off correction2019/C 4/29Language of the case: Lithuanian Applicant: Republic of Lithuania (represented by: initially, D. Kriaučiūnas, T. Orlickas and R. Krasuckaitė, and subsequently T. Orlickas and R. Krasuckaitė, acting as Agents) Defendant: European Commission (represented by: A. Sauka and A. Steiblytė, acting as Agents) Application base