Address https://gelex.eu/eli/EU/decision/2016/1059@2016-06-20/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX Budget Item: 05040206

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 24 months before the Commission's written notification of the results of the verifications to the Member States.

(6) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with 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 April 2016,

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, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of Netherlands, the Portuguese Republic, the Republic of Slovenia, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 20 June 2016. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX Budget Item: 05040206

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR RD Guidance Leader+ (RD-400) 2008 Reimbursement following judgment in Case T-516/10 FLAT RATE 5,00 % EUR 7437217,61 0,00 7437217,61 Total FR: EUR 7437217,61 0,00 7437217,61 Currency Amount Deductions Financial Impact EUR 7437217,61 0,00 7437217,61

Budget Item: 05040501

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) 2011 Reimbursement in Case T-32/16 FLAT RATE 5,00 % EUR 151171,36 0,00 151171,36 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Reimbursement in Case T-32/16 FLAT RATE 5,00 % EUR 212512,83 0,00 212512,83 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Reimbursement in Case T-32/16 FLAT RATE 5,00 % EUR 220615,06 0,00 220615,06 Total CZ: EUR 584299,25 0,00 584299,25 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR 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 — removal of the sheep and goats not being under an animal premia ESTIMATED PERCENTAGE – 0,48 % EUR 1071009,19 – 8925,08 1079934,27 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 — removal of the sheep and goats not being under an animal premia ESTIMATED PERCENTAGE – 0,48 % EUR 1386002,35 – 11430,02 1397432,37 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 — removal of the sheep and goats not being under an animal premia ESTIMATED PERCENTAGE – 0,48 % EUR 1383793,19 – 11531,61 1395324,80 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2008 Reimbursement following judgment in Case T-259/13 FLAT RATE 5,00 % EUR 706623,78 0,00 706623,78 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2009 Reimbursement following judgment in Case T-259/13 FLAT RATE 5,00 % EUR 167468,29 0,00 167468,29 Total FR: EUR 4714896,80 – 31886,71 4746783,51 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Certification 2013 EAFRD non-IACS random errors and EAGF control statistics. Rectification of correction found in ad hoc 48 ONE-OFF EUR 2195,93 0,00 2195,93 Certification 2013 EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48 ONE-OFF EUR 26105,45 0,00 26105,45 Total ES: EUR 28301,38 0,00 28301,38 Currency Amount Deductions Financial Impact EUR 5327497,43 – 31886,71 5359384,14

Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SI Decoupled Direct Aids 2013 Reimbursement in Case T-12/16 following judgment in Case T-667/14 ONE-OFF EUR 42615,90 0,00 42615,90 Decoupled Direct Aids 2014 Reimbursement in Case T-12/16 following judgment in Case T-667/14 ONE-OFF EUR 45519,08 0,00 45519,08 Decoupled Direct Aids 2015 Reimbursement in Case T-12/16 following judgment in Case T-667/14 ONE-OFF EUR 34211,94 0,00 34211,94 Decoupled Direct Aids 2010 Reimbursement following judgment in Case T-667/14 FLAT RATE 5,00 % EUR 85780,08 2203,29 83576,79 Decoupled Direct Aids 2011 Reimbursement following judgment in Case T-667/14 FLAT RATE 5,00 % EUR 115956,46 0,00 115956,46 Decoupled Direct Aids 2012 Reimbursement following judgment in Case T-667/14 FLAT RATE 5,00 % EUR 131269,23 0,00 131269,23 Total SI: EUR 455352,69 2203,29 453149,40 Currency Amount Deductions Financial Impact EUR 455352,69 2203,29 453149,40

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Decoupled Direct Aids 2013 Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2012 ONE-OFF EUR – 167489,00 0,00 – 167489,00 Decoupled Direct Aids 2014 Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2012 ONE-OFF EUR – 131,00 0,00 – 131,00 Decoupled Direct Aids 2014 Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2013 ONE-OFF EUR – 250296,00 0,00 – 250296,00 Decoupled Direct Aids 2015 Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2014 ONE-OFF EUR – 263217,00 0,00 – 263217,00 Total BG: EUR – 681133,00 0,00 – 681133,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact CZ Decoupled Direct Aids 2013 Claim year 2012: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 % ONE-OFF EUR – 112441,28 0,00 – 112441,28 Decoupled Direct Aids 2014 Claim year 2013: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 %. ONE-OFF EUR – 164086,21 0,00 – 164086,21 Decoupled Direct Aids 2015 Claim year 2014: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 % ONE-OFF EUR – 185990,34 0,00 – 185990,34 Cross Compliance 2011 Incorrect control of the identification and registration requirements, farmer with animals, CY 2010 FLAT RATE 10,00 % EUR – 5297424,42 – 41,95 – 5297382,47 Cross Compliance 2012 Incorrect control of the identification and registration requirements, farmer with animals, CY 2011 FLAT RATE 10,00 % EUR – 5947911,00 – 0,69 – 5947910,31 Cross Compliance 2013 Incorrect control of the identification and registration requirements, farmer with animals, CY 2012 FLAT RATE 10,00 % EUR – 6473886,96 – 1124,41 – 6472762,55 Cross Compliance 2014 Incorrect control of the identification and registration requirements, farmer with animals, CY 2013 FLAT RATE 10,00 % EUR – 6852121,42 – 1640,86 – 6850480,56 Wine — Investment 2011 Insufficient level of on-the-spot checks FLAT RATE 10,00 % EUR – 124003,47 0,00 – 124003,47 Wine — Investment 2012 Insufficient level of on-the-spot checks FLAT RATE 10,00 % EUR – 207479,98 0,00 – 207479,98 Wine — Investment 2013 Insufficient level of on-the-spot checks FLAT RATE 10,00 % EUR – 201933,62 0,00 – 201933,62 Wine — Investment 2014 Insufficient level of on-the-spot checks FLAT RATE 10,00 % EUR – 103099,13 0,00 – 103099,13 Cross Compliance 2011 One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2010 FLAT RATE 2,00 % EUR – 1059484,88 – 8,39 – 1059476,49 Cross Compliance 2012 One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2011 FLAT RATE 2,00 % EUR – 1189582,20 – 0,14 – 1189582,06 Cross Compliance 2013 One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2012 FLAT RATE 2,00 % EUR – 1294777,39 – 224,88 – 1294552,51 Cross Compliance 2014 One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2013 FLAT RATE 2,00 % EUR – 1370424,28 0,00 – 1370424,28 Total CZ: EUR – 30584646,58 – 3041,32 – 30581605,26 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2013 Financial correction for not recovered financial errors from previous years ONE-OFF EUR – 46753,71 0,00 – 46753,71 Promotion Measures 2010 non-compliance with the provision on procurement FLAT RATE 100,00 % EUR – 140636,87 – 632,38 – 140004,49 Promotion Measures 2011 non-compliance with the provision on procurement FLAT RATE 100,00 % EUR – 331758,14 – 168,23 – 331589,91 Promotion Measures 2012 non-compliance with the provision on procurement FLAT RATE 100,00 % EUR – 346390,91 – 382,01 – 346008,90 Promotion Measures 2013 non-compliance with the provision on procurement FLAT RATE 100,00 % EUR – 67459,69 – 33,69 – 67426,00 Decoupled Direct Aids 2013 Weaknesses in the effectiveness of the control method and quality of the on-the-spot checks in CY2012 ONE-OFF EUR – 224492,66 0,00 – 224492,66 Decoupled Direct Aids 2014 Weaknesses in the effectiveness of the control method and quality of the on-the-spot checks in CY2013 ONE-OFF EUR – 186360,48 0,00 – 186360,48 Total DE: EUR – 1343852,46 – 1216,31 – 1342636,15 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Irregularities 2013 Delays in the starting-up of the recovery procedures and lack of diligence in the follow-up of debts ONE-OFF EUR – 364397,21 0,00 – 364397,21 Certification 2011 EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48 ONE-OFF EUR 3523,35 0,00 3523,35 Certification 2013 EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48 ONE-OFF EUR 19304,02 0,00 19304,02 Cross Compliance 2010 Inadequate instruction for controls, deficiencies in the scope of the controls, 2009 FLAT RATE 10,00 % EUR – 115116,22 – 3067,03 – 112049,19 Cross Compliance 2011 Inadequate instruction for controls, deficiencies in the scope of the controls, 2009 FLAT RATE 10,00 % EUR – 10039,58 0,00 – 10039,58 Cross Compliance 2012 Inadequate instruction for controls, deficiencies in the scope of the controls, 2009 FLAT RATE 10,00 % EUR – 202,56 0,00 – 202,56 Cross Compliance 2011 Inadequate instruction for controls, deficiencies in the scope of the controls, 2010 FLAT RATE 10,00 % EUR – 1779083,63 – 4749,00 – 1774334,63 Cross Compliance 2012 Inadequate instruction for controls, deficiencies in the scope of the controls, 2010 FLAT RATE 10,00 % EUR – 1466,85 0,00 – 1466,85 Cross Compliance 2013 Inadequate instruction for controls, deficiencies in the scope of the controls, 2010 FLAT RATE 10,00 % EUR – 408,69 0,00 – 408,69 Cross Compliance 2012 Inadequate instruction for controls, deficiencies in the scope of the controls, 2011 FLAT RATE 10,00 % EUR – 1796132,37 – 8320,41 – 1787811,96 Cross Compliance 2013 Inadequate instruction for controls, deficiencies in the scope of the controls, 2011 FLAT RATE 10,00 % EUR – 379,25 0,00 – 379,25 Cross Compliance 2013 Inadequate instruction for controls, deficiencies in the scope of the controls, 2012 FLAT RATE 5,00 % EUR – 921486,77 0,00 – 921486,77 Certification 2014 Known error calculated based on systemic deficiencies in the substantive testing of the EAGF non-IACS population. ONE-OFF EUR – 555280,17 0,00 – 555280,17 Certification 2014 Known error identified in the EAFRD non-IACS. Non-application of financial discipline. ONE-OFF EUR – 84578,54 0,00 – 84578,54 Decoupled Direct Aids 2010 Lack of recovery, CY2009 ONE-OFF EUR – 1797657,81 0,00 – 1797657,81 Decoupled Direct Aids 2011 Lack of recovery, CY2010 ONE-OFF EUR – 2476822,58 0,00 – 2476822,58 Decoupled Direct Aids 2012 Lack of recovery, CY2011 ONE-OFF EUR – 2041501,02 0,00 – 2041501,02 Fruit and Vegetables — Operational Programmes 2010 Recognition — outsourcing: shortcomings in controls FLAT RATE 5,00 % EUR – 146583,54 – 17707,29 – 128876,25 Fruit and Vegetables — Operational Programmes 2011 Recognition — outsourcing: shortcomings in controls FLAT RATE 5,00 % EUR – 173015,89 – 20900,32 – 152115,57 Decoupled Direct Aids 2013 Weaknesses in the quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012) ONE-OFF EUR – 237956,45 0,00 – 237956,45 Decoupled Direct Aids 2014 Weaknesses in the quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012) ONE-OFF EUR – 35,09 0,00 – 35,09 Decoupled Direct Aids 2014 Weaknesses in the quality of on-the-spot checks (claim year 2013) ONE-OFF EUR – 5437,95 0,00 – 5437,95 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 0,41 % EUR – 36254,13 0,00 – 36254,13 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 1,27 % EUR – 491140,74 0,00 – 491140,74 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 1,87 % EUR – 5206315,05 0,00 – 5206315,05 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 2,45 % EUR – 525444,92 0,00 – 525444,92 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 2,71 % EUR – 193701,07 0,00 – 193701,07 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 2,84 % EUR – 3385206,63 0,00 – 3385206,63 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 2,97 % EUR – 274558,17 0,00 – 274558,17 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 3,03 % EUR – 6425414,59 0,00 – 6425414,59 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 3,32 % EUR – 264285,02 0,00 – 264285,02 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 3,53 % EUR – 370297,50 0,00 – 370297,50 Decoupled Direct Aids 2010 Weakness in LPIS (permanent pasture) CY 2009 FLAT RATE 4,34 % EUR – 5810700,42 0,00 – 5810700,42 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 1,59 % EUR – 140897,44 0,00 – 140897,44 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 3,58 % EUR – 12557181,35 0,00 – 12557181,35 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 3,80 % EUR – 1604161,19 0,00 – 1604161,19 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 4,46 % EUR – 7281180,73 0,00 – 7281180,73 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 4,99 % EUR – 521889,14 0,00 – 521889,14 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 5,86 % EUR – 14705686,08 0,00 – 14705686,08 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 6,40 % EUR – 754883,66 0,00 – 754883,66 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 6,52 % EUR – 1465916,24 0,00 – 1465916,24 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 7,68 % EUR – 1054399,87 0,00 – 1054399,87 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 8,60 % EUR – 898074,78 0,00 – 898074,78 Decoupled Direct Aids 2011 Weakness in LPIS (permanent pasture) CY 2010 FLAT RATE 10,04 % EUR – 17872503,33 0,00 – 17872503,33 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 1,53 % EUR – 129372,04 0,00 – 129372,04 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 3,52 % EUR – 1670394,11 0,00 – 1670394,11 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 3,61 % EUR – 12569567,63 0,00 – 12569567,63 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 4,40 % EUR – 457993,13 0,00 – 457993,13 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 4,41 % EUR – 6222534,74 0,00 – 6222534,74 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 5,47 % EUR – 14047831,11 0,00 – 14047831,11 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 6,42 % EUR – 1460940,66 0,00 – 1460940,66 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 7,67 % EUR – 1039427,27 0,00 – 1039427,27 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 8,71 % EUR – 896518,36 0,00 – 896518,36 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 8,84 % EUR – 1073434,31 0,00 – 1073434,31 Decoupled Direct Aids 2012 Weakness in LPIS (permanent pasture) CY2011 FLAT RATE 10,06 % EUR – 18587226,24 0,00 – 18587226,24 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 1,52 % EUR – 282433,44 0,00 – 282433,44 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 2,73 % EUR – 2189472,27 0,00 – 2189472,27 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 3,47 % EUR – 436427,69 0,00 – 436427,69 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 3,60 % EUR – 13607317,98 0,00 – 13607317,98 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 4,34 % EUR – 6859547,08 0,00 – 6859547,08 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 5,23 % EUR – 14573066,77 0,00 – 14573066,77 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 5,67 % EUR – 1481797,81 0,00 – 1481797,81 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 8,11 % EUR – 937029,74 0,00 – 937029,74 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 8,35 % EUR – 1152945,89 0,00 – 1152945,89 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 8,47 % EUR – 1067848,09 0,00 – 1067848,09 Decoupled Direct Aids 2013 Weakness in LPIS (permanent pasture) CY 2012 FLAT RATE 10,09 % EUR – 18550881,56 0,00 – 18550881,56 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 1,78 % EUR – 242483,04 0,00 – 242483,04 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 2,43 % EUR – 1440419,43 0,00 – 1440419,43 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 3,58 % EUR – 13675357,81 0,00 – 13675357,81 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 3,67 % EUR – 244557,73 0,00 – 244557,73 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 5,22 % EUR – 22266789,93 0,00 – 22266789,93 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 5,62 % EUR – 1460452,24 0,00 – 1460452,24 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 8,21 % EUR – 1461393,24 0,00 – 1461393,24 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 8,22 % EUR – 967202,28 0,00 – 967202,28 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 8,53 % EUR – 1203367,96 0,00 – 1203367,96 Decoupled Direct Aids 2014 Weakness in LPIS (permanent pasture) CY 2013 FLAT RATE 10,09 % EUR – 18791305,94 0,00 – 18791305,94 Fruit and Vegetables — Operational Programmes 2010 Weakness in POs Recognition — Control of the marketed production — Full delivery FLAT RATE 5,00 % EUR – 149704,70 – 18084,33 – 131620,37 Fruit and Vegetables — Operational Programmes 2011 Weakness in POs Recognition — Control of the marketed production — Full delivery FLAT RATE 5,00 % EUR – 3967,05 – 479,22 – 3487,83 Total ES: EUR – 275525856,12 – 73307,60 – 275452548,52 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Entitlements 2013 Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmers FLAT RATE 10,00 % EUR – 822428,05 0,00 – 822428,05 Entitlements 2014 Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmers FLAT RATE 10,00 % EUR – 1382331,15 0,00 – 1382331,15 Entitlements 2013 Allocation for grubbing up vineyards 2012 FLAT RATE 10,00 % EUR – 16184,70 0,00 – 16184,70 Entitlements 2014 Allocation for grubbing up vineyards 2012 FLAT RATE 10,00 % EUR – 16184,70 0,00 – 16184,70 Entitlements 2013 Allocation for meat veals ONE-OFF EUR – 1363665,37 – 29946,09 – 1333719,28 Entitlements 2014 Allocation for meat veals ONE-OFF EUR – 1363665,37 0,00 – 1363665,37 Entitlements 2013 Incorrect calculation of the linear reduction ONE-OFF EUR – 89489899,24 – 1965198,18 – 87524701,06 Entitlements 2014 Incorrect calculation of the linear reduction ONE-OFF EUR – 98131085,38 0,00 – 98131085,38 Total FR: EUR – 192585443,96 – 1995144,27 – 190590299,69 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Cross Compliance 2013 Application of tolerances for SMR7 and SMR8, CY 2012 ONE-OFF EUR – 216342,93 0,00 – 216342,93 Cross Compliance 2014 Application of tolerances for SMR7 and SMR8, CY 2013 ONE-OFF EUR – 133445,51 0,00 – 133445,51 Cross Compliance 2015 Application of tolerances for SMR7 and SMR8, CY 2014 ONE-OFF EUR – 125894,15 0,00 – 125894,15 Certification 2010 Claw-back and completeness of Annex III ONE-OFF EUR – 373689,17 0,00 – 373689,17 Certification 2011 Claw-back and completeness of Annex III ONE-OFF EUR – 388,00 0,00 – 388,00 Certification 2012 Claw-back and completeness of Annex III ONE-OFF EUR – 3394,82 0,00 – 3394,82 Cross Compliance 2011 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR – 1456734,56 – 16924,48 – 1439810,08 Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR – 9246,99 8,89 – 9255,88 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR – 6356,12 0,00 – 6356,12 Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 4128736,01 – 82450,81 – 4046285,20 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 6293,36 0,00 – 6293,36 Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 1188,27 0,00 – 1188,27 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 4133131,91 – 82712,75 – 4050419,16 Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 3715,44 – 75,10 – 3640,34 Cross Compliance 2011 Tolerance applied for identification for SMR7 and SMR8, CY2010 ONE-OFF EUR – 358022,71 – 7160,45 – 350862,26 Cross Compliance 2012 Tolerance applied for identification for SMR7 and SMR8, CY2011 ONE-OFF EUR – 570898,01 – 12536,93 – 558361,08 Cross Compliance 2013 Tolerance applied for identification for SMR7 and SMR8, CY2012 ONE-OFF EUR – 306764,01 – 613,53 – 306150,48 Total GB: EUR – 11834241,97 – 202465,16 – 11631776,81 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Cross Compliance 2011 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010 ESTIMATED AMOUNT EUR – 1541264,44 – 451,39 – 1540813,05 Cross Compliance 2012 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011 ESTIMATED AMOUNT EUR – 1509688,44 0,00 – 1509688,44 Cross Compliance 2013 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012 ESTIMATED AMOUNT EUR – 1482417,28 0,00 – 1482417,28 Cross Compliance 2011 Two SMRs partially checked, farmers without animals, CY2010 ESTIMATED AMOUNT EUR – 450758,57 0,00 – 450758,57 Cross Compliance 2012 Two SMRs partially checked, farmers without animals, CY2011 ESTIMATED AMOUNT EUR – 473989,06 0,00 – 473989,06 Cross Compliance 2013 Two SMRs partially checked, farmers without animals, CY2012 ESTIMATED AMOUNT EUR – 497207,98 0,00 – 497207,98 Total IT: EUR – 5955325,77 – 451,39 – 5954874,38 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LU Decoupled Direct Aids 2013 Claim year 2012: weaknesses in effectiveness of risk analysis. ONE-OFF EUR – 77965,03 – 155,93 – 77809,10 Decoupled Direct Aids 2014 Claim year 2013: weaknesses in effectiveness of risk analysis. ONE-OFF EUR – 19066,61 0,00 – 19066,61 Decoupled Direct Aids 2015 Claim year 2014: weaknesses in effectiveness of risk analysis. ONE-OFF EUR – 10880,09 0,00 – 10880,09 Decoupled Direct Aids 2014 Claim years from 2012 to 2013: non-retroactivity of reductions and sanctions as per Art. 57 and 80 of Regulation (EC) No 1122/2009. ONE-OFF EUR – 28439,04 0,00 – 28439,04 Decoupled Direct Aids 2014 Claim years from 2012 to 2014: eligibility of linear landscape elements as per Art. 26 of Regulation (EC) No 1122/2009 ONE-OFF EUR – 7926,48 – 6,00 – 7920,48 Total LU: EUR – 144277,25 – 161,93 – 144115,32 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LV Food Aid within the Community 2013 Advance payment to operator exceeds regulatory maximum ONE-OFF EUR – 44082,50 0,00 – 44082,50 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Incorrect calculation of aid payments ONE-OFF EUR – 34355,75 0,00 – 34355,75 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Incorrect calculation of aid payments ONE-OFF EUR – 33114,31 0,00 – 33114,31 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 No mention of the measure in the control report — insufficient awareness of inspectors about specific risks ONE-OFF EUR – 2356,35 0,00 – 2356,35 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 No mention of the measure in the control report — insufficient awareness of inspectors about specific risks ONE-OFF EUR – 2271,21 0,00 – 2271,21 Food Aid within the Community 2013 Non-compliance with applicable time limits for public procurement FLAT RATE 2,00 % EUR – 98781,18 – 881,65 – 97899,53 Total LV: EUR – 214961,30 – 881,65 – 214079,65 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Cross Compliance 2015 Weaknesses in on-the-spot check for SMR12, CY2014 ONE-OFF EUR – 17819,22 0,00 – 17819,22 Cross Compliance 2013 Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2012 ONE-OFF EUR – 37075,36 0,00 – 37075,36 Cross Compliance 2014 Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2013 ONE-OFF EUR – 5779,47 0,00 – 5779,47 Total NL: EUR – 60674,05 0,00 – 60674,05 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Cross Compliance 2013 One GAEC inadequately defined, one GAEC not controlled, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 3233085,77 – 108110,02 – 3124975,75 Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 899122,29 – 208499,79 – 690622,50 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 7817,09 – 842,64 – 6974,45 Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR 180,91 0,00 180,91 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 3217040,09 – 245336,98 – 2971703,11 Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 2037,25 0,00 – 2037,25 Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 166454,16 0,00 – 166454,16 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 46559,18 0,00 – 46559,18 Decoupled Direct Aids 2013 Weakness in consolidation, CY2012 FLAT RATE 5,00 % EUR – 21462543,90 0,00 – 21462543,90 Decoupled Direct Aids 2014 Weakness in consolidation, CY2013 FLAT RATE 2,00 % EUR – 8494795,80 0,00 – 8494795,80 Total PT: EUR – 37529274,62 – 562789,43 – 36966485,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Milk — School milk 2010 Incomplete administrative checking of aid applications ESTIMATED AMOUNT EUR – 78643,30 0,00 – 78643,30 Milk — School milk 2011 Incomplete administrative checking of aid applications ESTIMATED AMOUNT EUR – 84843,00 0,00 – 84843,00 Milk — School milk 2012 Incomplete administrative checking of aid applications ESTIMATED AMOUNT EUR – 90599,19 0,00 – 90599,19 Milk — School milk 2013 Incomplete administrative checking of aid applications ESTIMATED AMOUNT EUR – 71717,30 0,00 – 71717,30 Milk — School milk 2014 Incomplete administrative checking of aid applications ESTIMATED AMOUNT EUR – 53174,59 0,00 – 53174,59 Total SE: EUR – 378977,38 0,00 – 378977,38 Currency Amount Deductions Financial Impact EUR – 556838664,46 – 2839459,06 – 553999205,40

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Rural Development EAFRD Axis 1 + 3 — Investment-orientated measures (2007-2013) 2013 10 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projects ONE-OFF EUR – 98865,51 0,00 – 98865,51 Rural Development EAFRD Investment — public beneficiaries 2014 10 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projects ONE-OFF EUR – 36996,07 0,00 – 36996,07 Rural Development EAFRD Investment — public beneficiaries 2014 10 % project costs paid by the winning bidder — 100 % correction on the individual projects ONE-OFF EUR – 461580,98 0,00 – 461580,98 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 127073,79 0,00 – 127073,79 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 126252,39 0,00 – 126252,39 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2015 Agri-Environment — Lack of verification of livestock density during the on-the-spot check FLAT RATE 5,00 % EUR – 110666,82 0,00 – 110666,82 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2012 Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution FLAT RATE 10,00 % EUR – 375618,20 0,00 – 375618,20 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2013 Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contribution FLAT RATE 10,00 % EUR – 164490,50 0,00 – 164490,50 Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in tendering, most advantageous offer, exceeding thresholds (State aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control FLAT RATE 10,00 % EUR – 70931,60 0,00 – 70931,60 Rural Development EAFRD Investment — public beneficiaries 2015 Weaknesses in tendering, most advantageous offer, exceeding thresholds (state aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative control FLAT RATE 10,00 % EUR 12,49 0,00 12,49 Total DE: EUR – 1572463,37 0,00 – 1572463,37 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2008 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 19234,20 0,00 – 19234,20 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2009 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 10410,87 0,00 – 10410,87 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2010 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 10520,43 0,00 – 10520,43 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2011 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 21757,75 0,00 – 21757,75 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2012 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 93474,30 0,00 – 93474,30 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013) 2013 Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checks FLAT RATE 5,00 % EUR – 671102,85 0,00 – 671102,85 Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in key controls: check of the reasonableness of the cost, scope of the ex post checks FLAT RATE 5,00 % EUR – 1187926,23 0,00 – 1187926,23 Total DK: EUR – 2014426,63 0,00 – 2014426,63 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Rural Development EAFRD Axis 4 Leader (2007-2013) 2013 Lack of verification of the reasonableness of costs ONE-OFF EUR – 40312,61 0,00 – 40312,61 Rural Development EAFRD Axis 4 Leader (2007-2013) 2013 Absence in an ancillary control — lack of records of serial numbers FLAT RATE 2,00 % EUR – 238846,71 0,00 – 238846,71 Cross Compliance 2011 Inadequate instruction for controls, deficiencies in the scope of the controls, 2009 FLAT RATE 10,00 % EUR – 30820,17 – 238,69 – 30581,48 Cross Compliance 2013 Inadequate instruction for controls, deficiencies in the scope of the controls, 2010 FLAT RATE 10,00 % EUR – 29052,62 0,00 – 29052,62 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2012 Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regions FLAT RATE 2,00 % EUR – 630767,90 0,00 – 630767,90 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regions FLAT RATE 2,00 % EUR – 1092936,85 0,00 – 1092936,85 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2010 Lack of recovery, RD, CY2009 ONE-OFF EUR – 106540,72 0,00 – 106540,72 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2011 Lack of recovery, RD, CY2010 ONE-OFF EUR – 507976,98 0,00 – 507976,98 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Lack of recovery, RD, CY2011 ONE-OFF EUR – 726960,97 0,00 – 726960,97 Certification 2014 MLE in EAFRD non-IACS ONE-OFF EUR – 76305,79 0,00 – 76305,79 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2012 Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned) FLAT RATE 2,00 % EUR – 21756,65 0,00 – 21756,65 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned) FLAT RATE 2,00 % EUR – 18956,82 0,00 – 18956,82 Certification 2014 Reimbursement to the Fund ONE-OFF EUR 13600,00 0,00 13600,00 Total ES: EUR – 3507634,79 – 238,69 – 3507396,10 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Cross Compliance 2011 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR – 204524,82 – 6200,68 – 198324,14 Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR 13346,23 – 1357,03 14703,26 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010 FLAT RATE 2,00 % EUR 5741,82 – 305,80 6047,62 Cross Compliance 2011 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 350753,25 0,00 – 350753,25 Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR – 317738,94 0,00 – 317738,94 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR 9145,37 – 15,58 9160,95 Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011 FLAT RATE 2,00 % EUR 10371,16 – 966,81 11337,97 Cross Compliance 2012 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 361073,80 0,00 – 361073,80 Cross Compliance 2013 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR – 371204,15 0,00 – 371204,15 Cross Compliance 2014 Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012 FLAT RATE 2,00 % EUR 1642,49 0,00 1642,49 Total GB: EUR – 1565047,89 – 8845,90 – 1556201,99 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Lack of traceability of administrative checks carried out (in situ visits) for Measure 214 (part genetic resources only). FLAT RATE 2,00 % EUR – 20143,37 0,00 – 20143,37 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227. FLAT RATE 2,00 % EUR – 287733,55 0,00 – 287733,55 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2014 Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227. FLAT RATE 2,00 % EUR – 351204,50 0,00 – 351204,50 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 29568,70 0,00 – 29568,70 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 473821,00 0,00 – 473821,00 Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 9059,40 0,00 – 9059,40 Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006) FLAT RATE 5,00 % EUR – 3425,50 0,00 – 3425,50 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2013 Non-eligible expenditure detected during the audit ONE-OFF EUR – 20228,00 0,00 – 20228,00 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Non-eligible expenditure detected during the audit ONE-OFF EUR – 2427,98 0,00 – 2427,98 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures) 2014 Non-eligible expenditure detected during the audit ONE-OFF EUR – 28173,30 0,00 – 28173,30 Cross Compliance 2011 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010 ESTIMATED AMOUNT EUR – 60953,16 3,67 – 60956,83 Cross Compliance 2012 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011 ESTIMATED AMOUNT EUR – 82528,15 – 2949,30 – 79578,85 Cross Compliance 2013 Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012 ESTIMATED AMOUNT EUR – 89122,06 – 2306,35 – 86815,71 Cross Compliance 2011 Two SMRs partially checked, farmers without animals, CY2010 ESTIMATED AMOUNT EUR – 17826,41 0,00 – 17826,41 Cross Compliance 2012 Two SMRs partially checked, farmers without animals, CY2011 ESTIMATED AMOUNT EUR – 25910,93 0,00 – 25910,93 Cross Compliance 2013 Two SMRs partially checked, farmers without animals, CY2012 ESTIMATED AMOUNT EUR – 29891,85 0,00 – 29891,85 Total IT: EUR – 1532017,86 – 5251,98 – 1526765,88 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2012 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 233271,48 0,00 – 233271,48 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2013 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 198148,95 0,00 – 198148,95 Rural Development EAFRD Axis 2 (2007-2013, area-related measures) 2014 Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010) FLAT RATE 2,00 % EUR – 304459,02 0,00 – 304459,02 Total LT: EUR – 735879,45 0,00 – 735879,45 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 231656,69 – 87,24 – 231569,45 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 10909,92 0,00 – 10909,92 Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010 FLAT RATE 5,00 % EUR – 1883,90 0,00 – 1883,90 Cross Compliance 2011 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 382418,80 – 19445,93 – 362972,87 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 449842,53 – 616,54 – 449225,99 Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011 FLAT RATE 5,00 % EUR – 17947,73 0,00 – 17947,73 Cross Compliance 2012 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 581182,86 0,00 – 581182,86 Cross Compliance 2013 One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012 FLAT RATE 5,00 % EUR – 320053,39 0,00 – 320053,39 Total PT: EUR – 1995895,82 – 20149,71 – 1975746,11 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Certification 2013 Error detected in the EAFRD non-IACS population ONE-OFF EUR – 58780,85 0,00 – 58780,85 Certification 2014 Error detected in the EAFRD non-IACS population ONE-OFF EUR – 29887,03 0,00 – 29887,03 Certification 2014 Errors detected in the EAFRD non-IACS population ONE-OFF EUR – 474359,50 0,00 – 474359,50 Total SE: EUR – 563027,38 0,00 – 563027,38 Currency Amount Deductions Financial Impact EUR – 13486393,19 – 34486,28 – 13451906,91

Versions

1. 2016-06-20

Cited by

• Judgment of the General Court (Fourth Chamber) of 15 December 2021 –Czech Republic v Commission (Case T‑627/16 RENV) Judgment · Grade B

  Re: Application based on Article 263 TFEU seeking annulment of Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 2016 L 173, p. 59), in so far as it excludes the payments made by the Czech Republic under the EAGF in the amount of EUR 462 517.83 regarding expenditure for decoupled direct aid and in the amount of EUR 636 516.20 regarding expenditure relating to inves

• Judgment of the General Court (Fourth Chamber) of 15 December 2021 –Czech Republic v Commission (Case T‑627/16 RENV) Judgment · Grade B

  Annuls Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 the following payments made by the Czech Republic under the EAGF: in respect of the direct decoupled aid scheme for the financial years 2013 to 2015, the amount of EUR 69 054.23 relating to the deficiencies in the risk analysis; in respect of the aid scheme for investment in the wine sect

• Judgment of the Court (Ninth Chamber) 20 November 2019 Judgment · Grade B

  By its appeal, the Portuguese Republic asks the Court of Justice to set aside the judgment of the General Court of the European Union of 26 September 2018, Portugal v Commission (T‑463/16, not published, EU:T:2018:606; the judgment under appeal), by which the General Court dismissed its action for annulment of Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 2016

• 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 of 26 September 2018 — Portugal v Commission (Case T-463/16) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingArea-related aidsReductions and exclusions for failure to comply with the rules on cross complianceRegulation (EC) No 73/2009Regulation (EC) No 1122/2009Regulation (EC) No 885/2006Proportionality2018/C 427/54Language of the case: Portuguese Applicant: Portuguese Republic (represented by: L. Inez Fernandes, M. Figueiredo, J. Saraiva de Almeida and P. Estêvão, acting as Agents) Defendant: European Commission (represented by: A. Sauka, acting as Agent, M. Marques Mendes and A. Dias Henriques, lawyers) Application under Article 263 TFEU seeking annu

• Judgment of the General Court of 29 November 2018 — Spain v Commission (Case T-459/16) Notice · Grade B

  (EAGF and EAFRDExpenditure excluded from financingArticle 31 of Regulation (EC) No 1290/2005Regulation (EC) No 73/2009Deficiencies in the IACSPermanent pasturesRisk for the fundDocument VI/5330/97Article 73a(2a) of Regulation (EC) No 796/2004Article 81(3) of Regulation (EC) No 1122/2009Article 137 of Regulation No 73/2009Flat-rate corrections of 25 % and 10 %)2019/C 44/26Language of the case: Spanish Applicant: Kingdom of Spain (represented by: M. Sampol Pucurull, acting as Agent) Defendant: European Commission (represented initially by: D. Triantafyllou, then by: I. Galindo Martín, N. Ruiz Ga

• Judgment of the General Court of 29 November 2018 — Spain v Commission (Case T-459/16) Notice · Grade B

  Annuls Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 concerns the financial correction imposed on the Kingdom of Spain and in so far as it imposes

• Action brought on 19 August 2016 — Spain v Commission (Case T-459/16) Notice · Grade B

  annul Commission Implementing Decision (EU) 2016/1059 of 21 June, excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF), the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), as regards the Kingdom of Spain, in respect of certain area payments and excluding EUR 262887429,57;

• Judgment of the General Court of 13 September 2018 — Czech Republic v Commission (Case T-627/16) Notice · Grade B

  (EAGFExpenditure excluded from financingExpenditure incurred by the Czech RepublicDecoupled direct aidRemote-sensing checksWine-growing sectorCross-complianceReoccurrence of non-compliance)2018/C 392/25Language of the case: Czech Applicant: Czech Republic (represented by: M. Smolek, J. Pavliš and J. Vláčil, acting as Agents) Defendant: European Commission (represented by: D. Triantafyllou, Z. Malůšková and K. Walkerová, acting as Agents) Intervener in support of the applicant: Kingdom of Sweden (represented by: F. Bergius, A. Falk, C. Meyer-Seitz and H. Shev, acting as Agents) Application base

• Judgment of the General Court of 13 September 2018 — Czech Republic v Commission (Case T-627/16) Notice · Grade B

  Annuls Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 the payments made by the Czech Republic under the EAGF in the amount of EUR 6356909,30 in respect of cross-compliance checks for the financial year 2011;

• Judgment of the Court (Fourth Chamber) 3 September 2020 Judgment · Grade B

  By its appeal, the Czech Republic seeks to have set aside point 2 of the operative part of the judgment of the General Court of the European Union of 13 September 2018, Czech Republic v Commission (T‑627/16, not published, EU:T:2018:538; the judgment under appeal), by which the General Court dismissed its action seeking annulment of Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 Develo

• Action brought on 31 August 2016 — Czech Republic v Commission (Case T-627/16) Notice · Grade B

  annul Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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(2016) 3753) (the contested decision) in so far as it excludes expenditure incurred by the Czech Republic in connection with the single area payment (SAPS) in a total amount of EUR 84272,83, in so far as it excludes expenditure incurred by the Czech Republic in connection with investment

• Judgment of the General Court of 15 December 2021 — Czech Republic v Commission (Case T-627/16 RENV) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingExpenditure incurred by the Czech RepublicDecoupled direct aidTraditional on-the-spot checks and on-the-spot checks by remote sensingDiscrepancies between the results of the checksWine sectorOn-the-spot checks of the investments by means of sampling2022/C 73/36Language of the case: Czech Applicant: Czech Republic (represented by: M. Smolek, O. Serdula, J. Pavliš and J. Vláčil, acting as Agents) Defendant: European Commission (represented by: K. Walkerová and J. Aquilina, acting as Agents) Intervener in support of the applicant: Kingdom of Sweden

• Judgment of the General Court of 15 December 2021 — Czech Republic v Commission (Case T-627/16 RENV) Notice · Grade B

  Annuls Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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 the following payments made by the Czech Republic under the EAGF:

• Judgment of the General Court of 9 March 2018 — Portugal v Commission (Case T-462/16) Notice · Grade B

  (FEAGAExpenditure excluded from financingArea-related aidExpenditure incurred by PortugalLegitimate ExpectationsArticle 41(3) of Regulation (EC) No 73/2009Article 31(2) of Regulation (EC) No 1290/2005Proportionality)2018/C 142/57Language of the case: Portuguese Applicant: Portuguese Republic (represented by: L. Inez Fernandes, M. Figueiredo, J. Saraiva de Almeida and P. Estêvão, acting as Acting as Agents Defendant: European Commission (represented by: A. Sauka, acting as Agent, assisted by M. Marques Mendes and A. Dias Henriques, lawyers) Application under Article 263 TFEU for the annulment o

• Appeal brought on 27 November 2018 by the Czech Republic against the judgment of the General Court (Fifth Chamber) delivered on 13 September 2018 in Case T-627/16, Czech Republic v Commission (Case C-742/18 P) Notice · Grade B

  2019/C 44/22Language of the case: Czech Appellant: Czech Republic (represented by: M. Smolek, O. Serdula, J. Vláčil, J. Pavliš, agents) Other parties to the proceedings: European Commission, Kingdom of Sweden Appeal in cassation against the judgment of the General Court of the European Union dated 13 September 2018 in Case T-627/16, Czech Republic v Commission, by which the General Court dismissed in part the Czech Republic’s application for the annulment of Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 excluding from European Union financing certain expenditure incurred by t

• Appeal brought on 27 November 2018 by the Czech Republic against the judgment of the General Court (Fifth Chamber) delivered on 13 September 2018 in Case T-627/16, Czech Republic v Commission (Case C-742/18 P) Notice · Grade B

  annul Commission Decision (EU) 2016/1059 in so far as it excludes expenditure amounting to EUR 462517,83 in connection with the single area payment;

• Appeal brought on 27 November 2018 by the Czech Republic against the judgment of the General Court (Fifth Chamber) delivered on 13 September 2018 in Case T-627/16, Czech Republic v Commission (Case C-742/18 P) Notice · Grade B

  annul Commission Decision (EU) 2016/1059 in so far as it excludes expenditure amounting to EUR 636516,20 in connection with investments in the wine sector; and