Address https://gelex.eu/eli/EU/decision/2016/2018@2016-11-15/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 52 Budget Item: 05040501

THE EUROPEAN COMMISSION,

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

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

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.

(2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.

(3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.

(4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.

(5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 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 September 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 Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 15 November 2016. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX

Decision: 52 Budget Item: 05040501

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LV Cross Compliance 2009 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR 212566,45 0,00 212566,45 Cross Compliance 2010 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR 92731,87 0,00 92731,87 Cross Compliance 2010 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR – 1146,35 0,00 – 1146,35 Cross Compliance 2011 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR – 249,48 0,00 – 249,48 Cross Compliance 2011 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR – 425,78 0,00 – 425,78 Cross Compliance 2012 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR – 106,22 0,00 – 106,22 Cross Compliance 2012 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR – 183,03 0,00 – 183,03 Total LV: EUR 303187,46 0,00 303187,46 Currency Amount Deductions Financial Impact EUR 303187,46 0,00 303187,46

Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Entitlements 2008 Reimbursement following judgment in case T-107/14 FLAT RATE 10,00 % EUR 9935755,68 4967877,84 4967877,84 Entitlements 2009 Reimbursement following judgment in case T-107/14 FLAT RATE 10,00 % EUR 9739243,02 0,00 9739243,02 Entitlements 2010 Reimbursement following judgment in case T-107/14 FLAT RATE 10,00 % EUR 9691976,36 0,00 9691976,36 Total GR: EUR 29366975,06 4967877,84 24399097,22 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LV Cross Compliance 2009 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR 254163,51 0,00 254163,51 Cross Compliance 2010 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR 181777,79 0,00 181777,79 Cross Compliance 2010 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR 179,81 0,00 179,81 Cross Compliance 2011 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR 100,05 0,00 100,05 Cross Compliance 2011 Reimbursement following judgment in case T-661/14 FLAT RATE 5,00 % EUR – 14,86 0,00 – 14,86 Cross Compliance 2012 Reimbursement following judgment in case T-661/14 FLAT RATE 2,00 % EUR 0,19 0,00 0,19 Total LV: EUR 436206,49 0,00 436206,49 Currency Amount Deductions Financial Impact EUR 29803181,55 4967877,84 24835303,71

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Fruit and Vegetables — Operational Programmes 2012 Assets located outside the POs premises or holdings ONE OFF EUR – 1909582,50 0,00 – 1909582,50 Fruit and Vegetables — Operational Programmes 2013 Assets located outside the POs premises or holdings ONE OFF EUR – 1864938,19 0,00 – 1864938,19 Fruit and Vegetables — Operational Programmes 2012 Ineligible staff costs ONE OFF EUR – 39738,41 0,00 – 39738,41 Fruit and Vegetables — Operational Programmes 2013 Ineligible staff costs ONE OFF EUR – 41174,87 0,00 – 41174,87 Irregularities 2012 Non-accrued/reported interest and delays in the recovery procedure ONE OFF EUR – 24231,03 0,00 – 24231,03 Fruit and Vegetables — Operational Programmes 2012 Unduly recognised POs ONE OFF EUR – 498721,65 0,00 – 498721,65 Fruit and Vegetables — Operational Programmes 2013 Unduly recognised POs ONE OFF EUR – 899392,44 0,00 – 899392,44 Fruit and Vegetables — Operational programmes incl withdrawals 2014 Unduly recognised POs ONE OFF EUR – 915136,70 0,00 – 915136,70 Fruit and Vegetables — Operational Programmes 2012 Weaknesses in key control FY2012-3 FLAT RATE 10,00 % EUR – 559871,49 – 244804,26 – 315067,23 Fruit and Vegetables — Operational Programmes 2013 Weaknesses in key control FY2012-3 FLAT RATE 10,00 % EUR – 776598,77 – 280550,55 – 496048,22 Fruit and Vegetables — Operational programmes incl withdrawals 2014 Weakness in key controls FY 2014 only FLAT RATE 10,00 % EUR – 882206,97 0,00 – 882206,97 Total AT: EUR – 8411593,02 – 525354,81 – 7886238,21 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Cross Compliance 2013 Application of tolerances and leniency of the sanctioning system — CY 2012 ONE OFF EUR – 43418,70 – 86,84 – 43331,86 Cross Compliance 2014 Application of tolerances and leniency of the sanctioning system — CY 2013 ONE OFF EUR – 87826,17 – 175,65 – 87650,52 Cross Compliance 2015 Application of tolerances and leniency of the sanctioning system — CY 2014 ONE OFF EUR – 37343,34 – 74,68 – 37268,66 Cross Compliance 2013 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR – 598444,65 – 256,81 – 598187,84 Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR – 193,80 0,00 – 193,80 Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 FLAT RATE 2,00 % EUR – 582487,99 0,00 – 582487,99 Cross Compliance 2015 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014 FLAT RATE 10,00 % EUR – 569653,02 0,00 – 569653,02 Total BE: EUR – 1919367,67 – 593,98 – 1918773,69 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2014 Financial errors identified by the Certification Body ONE OFF EUR – 6121,69 0,00 – 6121,69 Certification 2014 Financial errors identified by the Certification Body ONE OFF EUR – 2397,36 0,00 – 2397,36 Decoupled Direct Aids 2015 Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control) ONE OFF EUR – 65880,00 0,00 – 65880,00 Decoupled Direct Aids 2016 Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control) ONE OFF EUR – 72630,00 0,00 – 72630,00 Total DE: EUR – 147029,05 0,00 – 147029,05 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Certification 2015 Errors detected in the re-performance of OTSC in the EAGF IACS population ONE OFF EUR – 3163,98 0,00 – 3163,98 Certification 2012 Lack of appropriate reaction by DAFA in relation to the company evading the controls ONE OFF EUR – 182151,60 0,00 – 182151,60 Total DK: EUR – 185315,58 0,00 – 185315,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Recoveries 2008 Amounts not traced back in the authorities' declaration of payments ONE OFF EUR – 57499,79 0,00 – 57499,79 Recoveries 2009 Amounts not traced back in the authorities' declaration of payments ONE OFF EUR – 57499,79 0,00 – 57499,79 Recoveries 2010 Amounts not traced back in the authorities' declaration of payments ONE OFF EUR – 452132,84 0,00 – 452132,84 Recoveries 2011 Amounts not traced back in the authorities' declaration of payments ONE OFF EUR 8118,38 0,00 8118,38 Recoveries 2012 Amounts not traced back in the authorities' declaration of payments ONE OFF EUR 0,01 0,00 0,01 Cross Compliance 2012 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 4552942,45 – 821,75 – 4552120,70 Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 1537,30 0,00 – 1537,30 Cross Compliance 2011 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 3172,88 – 0,06 – 3172,82 Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 4507539,72 – 84158,35 – 4423381,37 Fruit and Vegetables — Operational Programmes 2008 Environmental Management of Packaging (EMP) FLAT RATE 5,00 % EUR – 10582,61 – 10396,61 – 186,00 Fruit and Vegetables — Operational Programmes 2009 Environmental Management of Packaging (EMP) FLAT RATE 5,00 % EUR – 850590,17 – 813343,56 – 37246,61 Fruit and Vegetables — Operational Programmes 2010 Environmental Management of Packaging (EMP) FLAT RATE 5,00 % EUR – 9872,42 – 8618,07 – 1254,35 Fruit and Vegetables — Operational Programmes 2011 Environmental Management of Packaging (EMP) FLAT RATE 5,00 % EUR – 2382,39 – 2266,08 – 116,31 Fruit and Vegetables — Operational Programmes 2012 Environmental Management of Packaging (EMP) FLAT RATE 5,00 % EUR – 343,30 0,00 – 343,30 Certification 2014 Extrapolated error for EAGF non-IACS population ONE OFF EUR – 830,81 0,00 – 830,81 Cross Compliance 2014 Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013 ONE OFF EUR – 688407,59 – 30146,05 – 658261,54 Certification 2014 Known error identified in the EAGF IACS population. SPS ONE OFF EUR – 353214,35 – 1807,35 – 351407,00 Certification 2012 Non-eligible sugar restructuring aid ONE OFF EUR – 1361413,12 – 5268,22 – 1356144,90 Fruit and Vegetables — Operational programmes incl withdrawals 2009 Undue aid payments for leasing arrangements ONE OFF 0,00 % EUR – 13336,00 – 3289,74 – 10046,26 Fruit and Vegetables — Operational Programmes 2009 Weaknesses in eligibility of expenditure ONE OFF EUR – 29641,68 – 1870,43 – 27771,25 Fruit and Vegetables — Operational Programmes 2011 Weaknesses in eligibility of expenditure ONE OFF EUR – 92471,27 – 558,53 – 91912,74 _Recoveries 2008 Weaknesses in managing irregularities ONE OFF 0,00 % EUR – 90579,48 0,00 – 90579,48 _Recoveries 2009 Weaknesses in managing irregularities ONE OFF 0,00 % EUR – 91063,44 0,00 – 91063,44 _Recoveries 2010 Weaknesses in managing irregularities ONE OFF 0,00 % EUR – 412867,62 0,00 – 412867,62 _Recoveries 2011 Weaknesses in managing irregularities ONE OFF 0,00 % EUR – 59631,00 0,00 – 59631,00 _Recoveries 2012 Weaknesses in managing irregularities ONE OFF 0,00 % EUR – 16835,39 0,00 – 16835,39 Fruit and Vegetables — Operational programmes incl withdrawals 2009 Weaknesses in the control system for the recognition of producer organisations ONE OFF 0,00 % EUR – 280031,76 – 1691,39 – 278340,37 Fruit and Vegetables — Operational programmes incl withdrawals 2009 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009 FLAT RATE 5,00 % EUR – 57063,20 – 29708,57 – 27354,63 Fruit and Vegetables — Operational programmes incl withdrawals 2010 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009 FLAT RATE 5,00 % EUR – 300020,04 – 273601,71 – 26418,33 Fruit and Vegetables — Operational Programmes 2011 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 FLAT RATE 5,00 % EUR – 205226,38 – 205226,38 0,00 Fruit and Vegetables — Operational Programmes 2012 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 FLAT RATE 5,00 % EUR – 193521,83 0,00 – 193521,83 Fruit and Vegetables — Operational Programmes 2013 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012 FLAT RATE 5,00 % EUR – 245200,53 0,00 – 245200,53 Fruit and Vegetables — Operational programmes incl withdrawals 2014 Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013 FLAT RATE 5,00 % EUR – 323602,75 0,00 – 323602,75 Fruit and Vegetables — Operational programmes incl withdrawals 2009 Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions FLAT RATE 5,00 % EUR – 652299,20 – 180687,65 – 471611,55 Fruit and Vegetables — Operational programmes incl withdrawals 2010 Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions FLAT RATE 5,00 % EUR – 718821,45 – 88990,15 – 629831,30 Fruit and Vegetables — Operational programmes incl withdrawals 2011 Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions FLAT RATE 5,00 % EUR – 771482,90 – 93881,68 – 677601,22 Fruit and Vegetables — Operational programmes incl withdrawals 2012 Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions FLAT RATE 5,00 % EUR – 14516,85 0,00 – 14516,85 Fruit and Vegetables — Operational programmes incl withdrawals 2008 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 668667,53 – 588156,44 – 80511,09 Fruit and Vegetables — Operational programmes incl withdrawals 2009 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 680158,12 – 237238,19 – 442919,93 Fruit and Vegetables — Operational programmes incl withdrawals 2010 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 736610,85 – 91366,47 – 645244,38 Fruit and Vegetables — Operational programmes incl withdrawals 2011 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 718697,92 – 127039,32 – 591658,60 Fruit and Vegetables — Operational programmes incl withdrawals 2012 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 706338,24 – 26251,74 – 680086,50 Fruit and Vegetables — Operational programmes incl withdrawals 2013 Weaknesses in the management of the risk of double funding FLAT RATE 2,00 % EUR – 599782,11 – 23254,76 – 576527,35 Total ES: EUR – 21580310,68 – 2929639,25 – 18650671,43 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Irregularities 2010 Case n°DAJ2/DPO8492 ONE OFF EUR – 26750942,00 0,00 – 26750942,00 Irregularities 2010 Case n°GXHP200700062 ONE OFF EUR – 2920,03 0,00 – 2920,03 Irregularities 2010 Case n° LAIT 02836/TR410759 ONE OFF EUR – 144027,14 0,00 – 144027,14 Irregularities 2010 Case n°OINP201180010 ONE OFF EUR – 38302,46 0,00 – 38302,46 Irregularities 2010 Case n°TR2001008 ONE OFF EUR – 50253,13 0,00 – 50253,13 Irregularities 2010 Case n°TR451024 ONE OFF EUR – 2960918,36 0,00 – 2960918,36 Irregularities 2010 Cases escaping the application of the 50/50 rule due to their late evaluation ONE OFF EUR – 9569,59 0,00 – 9569,59 Irregularities 2010 Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 rule ONE OFF EUR – 7884,99 0,00 – 7884,99 Irregularities 2010 interests not reported in the Annex III table, escaping the application of the 50/50 rule ONE OFF EUR – 4171977,50 0,00 – 4171977,50 Irregularities 2015 Non respect of diligence pursuing to article 32(5) R. 1290/2005 ONE OFF EUR – 1402884,37 0,00 – 1402884,37 Irregularities 2010 pre-debts not converted into debts within 1 year after the PACA ONE OFF EUR – 10853421,42 0,00 – 10853421,42 Irregularities 2010 Unvalued debts, escaping the application of the 50/50 rule ONE OFF EUR – 6653,47 0,00 – 6653,47 Promotion Measures 2010 weakness in the control of the selection of the implementing body (competitive procedure not adequate) FLAT RATE 25,00 % EUR – 205820,79 0,00 – 205820,79 Promotion Measures 2011 weakness in the control of the selection of the implementing body (competitive procedure not adequate) FLAT RATE 25,00 % EUR – 239784,46 0,00 – 239784,46 Promotion Measures 2012 weakness in the control of the selection of the implementing body (competitive procedure not adequate) FLAT RATE 25,00 % EUR – 219122,42 0,00 – 219122,42 Promotion Measures 2013 weakness in the control of the selection of the implementing body (competitive procedure not adequate) FLAT RATE 25,00 % EUR – 40407,41 0,00 – 40407,41 Total FR: EUR – 47104889,54 0,00 – 47104889,54 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Certification 2012 Adjustments regarding the reimbursements to the Paying Agency ONE OFF EUR – 10766,00 – 236,42 – 10529,58 Decoupled Direct Aids 2014 Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009 ONE OFF EUR – 819832,00 0,00 – 819832,00 Total GB: EUR – 830598,00 – 236,42 – 830361,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact HU Cross Compliance 2013 Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012 ONE OFF EUR – 345104,16 0,00 – 345104,16 Wine — Investment 2013 Deficiency of control on the eligibility criteria of the investment FLAT RATE 5,00 % EUR – 141511,53 0,00 – 141511,53 Wine — Investment 2014 Deficiency of control on the eligibility criteria of the investment FLAT RATE 5,00 % EUR – 132732,62 0,00 – 132732,62 Wine — Investment 2015 Deficiency of control on the eligibility criteria of the investment FLAT RATE 5,00 % EUR – 65771,82 0,00 – 65771,82 Decoupled Direct Aids 2012 lack of retroactive procedure 2008 — 2013 ONE OFF EUR – 27454967,41 0,00 – 27454967,41 Decoupled Direct Aids 2013 lack of retroactive procedure 2008 — 2013 ONE OFF EUR – 1205419,21 0,00 – 1205419,21 Cross Compliance 2014 No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013 ONE OFF EUR – 85272,17 0,00 – 85272,17 Cross Compliance 2015 No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014 ONE OFF EUR – 47840,41 0,00 – 47840,41 Decoupled Direct Aids 2012 Parcel identification for claim years 2011 and 2012 ONE OFF EUR – 7473,33 0,00 – 7473,33 Decoupled Direct Aids 2013 Parcel identification for claim years 2011 and 2012 ONE OFF EUR – 7473,32 0,00 – 7473,32 Decoupled Direct Aids 2012 Deficiencies in risk analysis, claim years 2011, 2012 and 2013 ONE OFF EUR – 7038944,95 0,00 – 7038944,95 Decoupled Direct Aids 2013 Deficiencies in risk analysis, claim years 2011, 2012 and 2013 ONE OFF EUR – 3371318,84 0,00 – 3371318,84 Decoupled Direct Aids 2014 Deficiencies in risk analysis, claim years 2011, 2012 and 2013 ONE OFF EUR – 1348980,52 0,00 – 1348980,52 Decoupled Direct Aids 2013 Deficiencies in risk analysis, claim years 2012 and 2013 ONE OFF EUR – 7038944,95 0,00 – 7038944,95 Decoupled Direct Aids 2014 Deficiencies in risk analysis, claim years 2012 and 2013 ONE OFF EUR – 10410263,79 0,00 – 10410263,79 Total HU: EUR – 58702019,03 0,00 – 58702019,03 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Certification 2013 20 % recovery costs discounted too late ONE OFF EUR – 65518,44 0,00 – 65518,44 School Fruit Scheme 2012 Absence of checks in communication costs FLAT RATE 10,00 % EUR – 54596,43 0,00 – 54596,43 School Fruit Scheme 2013 Absence of checks in communication costs FLAT RATE 10,00 % EUR – 43039,98 0,00 – 43039,98 School Fruit Scheme 2014 Absence of checks in communication costs FLAT RATE 10,00 % EUR – 56718,12 0,00 – 56718,12 Wine — Restructuring 2012 Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 FLAT RATE 2,00 % EUR – 851,44 0,00 – 851,44 Wine — Restructuring 2013 Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 FLAT RATE 2,00 % EUR – 354700,47 0,00 – 354700,47 Wine — Restructuring 2014 Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008 FLAT RATE 2,00 % EUR – 360360,05 0,00 – 360360,05 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Incorrect application of reductions ONE OFF EUR – 6558,38 0,00 – 6558,38 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Incorrect calculation of reductions ONE OFF EUR – 334,77 0,00 – 334,77 School Fruit Scheme 2012 Non compliance with public procurement provisions FLAT RATE 25,00 % EUR – 4170834,38 0,00 – 4170834,38 School Fruit Scheme 2013 Non compliance with public procurement provisions FLAT RATE 25,00 % EUR – 4779213,02 0,00 – 4779213,02 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Payment of ineligible animals ONE OFF EUR – 935,59 0,00 – 935,59 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Payment of ineligible animals ONE OFF EUR – 1139,51 0,00 – 1139,51 Certification 2013 problem to respect aids payment within five working days ONE OFF EUR – 37986,20 0,00 – 37986,20 Other Direct Aid — Article 68-72 of Reg.73/2009 2012 Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected FLAT RATE 5,00 % EUR – 2035878,67 – 6474,85 – 2029403,82 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected FLAT RATE 2,00 % EUR – 366823,40 – 29,48 – 366793,92 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected FLAT RATE 2,00 % EUR – 360765,32 0,00 – 360765,32 Total IT: EUR – 12696254,17 – 6504,33 – 12689749,84 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Irregularities 2010 No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000. ONE OFF EUR – 424837,90 0,00 – 424837,90 Total NL: EUR – 424837,90 0,00 – 424837,90 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Certification 2013 Cases for which the PA decided not to pursue a recovery ONE OFF EUR – 11155,11 0,00 – 11155,11 Fruit and Vegetables — Pre-recognised Producer Groups 2012 Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria FLAT RATE 25,00 % EUR – 64974750,82 – 25989900,32 – 38984850,50 Fruit and Vegetables — Pre-recognised Producer Groups 2013 Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria FLAT RATE 25,00 % EUR – 76816098,12 0,00 – 76816098,12 Total PL: EUR – 141802004,05 – 25989900,32 – 115812103,73 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Other Direct Aid — POSEI 2012 Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores ONE OFF EUR – 460202,73 0,00 – 460202,73 Other Direct Aid — POSEI 2013 Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores ONE OFF EUR – 200000,00 0,00 – 200000,00 Food Aid within the Community 2010 weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010 FLAT RATE 2,00 % EUR – 390318,22 0,00 – 390318,22 Food Aid within the Community 2011 weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010 FLAT RATE 2,00 % EUR – 374320,14 0,00 – 374320,14 Food Aid within the Community 2012 weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010 FLAT RATE 2,00 % EUR – 381406,97 0,00 – 381406,97 Total PT: EUR – 1806248,06 0,00 – 1806248,06 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Cross Compliance 2011 Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 FLAT RATE 2,00 % EUR – 21404,36 – 25,22 – 21379,14 Cross Compliance 2012 Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 FLAT RATE 2,00 % EUR – 14469,30 – 19,41 – 14449,89 Cross Compliance 2013 Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 FLAT RATE 2,00 % EUR – 651591,27 – 874,73 – 650716,54 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Animals not in the herd register ONE OFF EUR – 1121,04 0,00 – 1121,04 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Animals not in the herd register ONE OFF EUR – 285,82 0,00 – 285,82 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Deficient on-the-spot checks FLAT RATE 5,00 % EUR – 43624,29 0,00 – 43624,29 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Deficient on-the-spot checks FLAT RATE 5,00 % EUR – 135630,95 0,00 – 135630,95 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Deficient on-the-spot checks FLAT RATE 5,00 % EUR – 237720,00 0,00 – 237720,00 Certification 2010 error in the debt management system FY2010 EAGF ONE OFF EUR – 2776,25 0,00 – 2776,25 Certification 2011 error in the debt management system FY2011 EAGF ONE OFF EUR – 1261,10 0,00 – 1261,10 Scrutiny of transactions 2010 Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010 FLAT RATE 0,50 % EUR – 49843,71 0,00 – 49843,71 Scrutiny of transactions 2011 Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011 FLAT RATE 0,50 % EUR – 239834,11 0,00 – 239834,11 Scrutiny of transactions 2012 Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012 FLAT RATE 0,50 % EUR – 55896,10 0,00 – 55896,10 Total RO: EUR – 1455458,30 – 919,36 – 1454538,94 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Fruit and Vegetables — Operational Programmes 2010 unduly recognition ONE OFF 0,00 % EUR – 451853,95 0,00 – 451853,95 Fruit and Vegetables — Operational Programmes 2011 unduly recognition ONE OFF 0,00 % EUR – 349305,95 0,00 – 349305,95 Fruit and Vegetables — Operational Programmes 2010 weaknesses in key controls FLAT RATE 5,00 % EUR – 27794,70 – 7638,10 – 20156,60 Fruit and Vegetables — Operational Programmes 2010 weaknesses in key controls FLAT RATE 10,00 % EUR – 383072,07 – 29585,26 – 353486,81 Fruit and Vegetables — Operational Programmes 2011 weaknesses in key controls FLAT RATE 5,00 % EUR – 117435,73 – 17465,30 – 99970,43 Total SE: EUR – 1329462,40 – 54688,66 – 1274773,74 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SI Cross Compliance 2013 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR – 1590,84 0,00 – 1590,84 Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR – 19,96 0,00 – 19,96 Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013 FLAT RATE 2,00 % EUR – 280043,67 0,00 – 280043,67 Cross Compliance 2013 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 FLAT RATE 2,00 % EUR – 8439,51 0,00 – 8439,51 Cross Compliance 2015 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 FLAT RATE 2,00 % EUR – 271939,48 – 68,42 – 271871,06 Total SI: EUR – 562033,46 – 68,42 – 561965,04 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 1591159,40 – 8695,79 – 1582463,61 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 2181,65 – 11,91 – 2169,74 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 734,05 0,00 – 734,05 Cross Compliance 2011 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 2995,21 0,00 – 2995,21 Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 534,75 0,00 – 534,75 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 1764473,62 0,00 – 1764473,62 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 798,08 0,00 – 798,08 Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 5,00 % EUR – 965,25 0,00 – 965,25 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 5,00 % EUR – 985,39 0,00 – 985,39 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 2,00 % EUR – 740795,43 0,00 – 740795,43 Total SK: EUR – 4105622,83 – 8707,70 – 4096915,13 Currency Amount Deductions Financial Impact EUR – 303063043,74 – 29516613,25 – 273546430,49

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Certification 2014 Known error for EAFRD IACS population ONE OFF EUR – 24230,01 – 48,86 – 24181,15 Certification 2014 MLE for the EAFRD non-IACS population ONE OFF EUR – 123429,41 0,00 – 123429,41 Certification 2014 MLE for the EAFRD IACS population ONE OFF EUR – 110788,10 – 223,42 – 110564,68 Cross Compliance 2013 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR – 19570,41 0,00 – 19570,41 Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012 FLAT RATE 2,00 % EUR 280,00 0,00 280,00 Cross Compliance 2013 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 FLAT RATE 2,00 % EUR 1,07 0,00 1,07 Cross Compliance 2014 Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013 FLAT RATE 2,00 % EUR – 16006,55 0,00 – 16006,55 Total BE: EUR – 293743,41 – 272,28 – 293471,13 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 187091,42 0,00 – 187091,42 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 365906,63 0,00 – 365906,63 Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Lack of checks on requirement for semi-subsistence holdings to market part of their output FLAT RATE 10,00 % EUR – 812405,82 0,00 – 812405,82 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 436311,22 0,00 – 436311,22 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 3218840,38 0,00 – 3218840,38 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Preferential sales price of electricity not included in the check against double financing ONE OFF EUR – 1121595,00 0,00 – 1121595,00 Total BG: EUR – 6142150,47 0,00 – 6142150,47 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2013 Financial errors identified by the Certification Body ONE OFF EUR – 977,11 0,00 – 977,11 Certification 2014 Financial errors identified by the Certification Body ONE OFF EUR – 708,76 0,00 – 708,76 Certification 2012 Financial errors identified by the CB ONE OFF EUR – 496,49 0,00 – 496,49 Total DE: EUR – 2182,36 0,00 – 2182,36 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Certification 2012 EAFRD MLE ONE OFF EUR – 1001809,47 – 307761,24 – 694048,23 Certification 2014 Error detected in the re-performance of OTSC in the EAFRD non-IACS population ONE OFF EUR – 2,01 0,00 – 2,01 Certification 2014 Errors detected in the re-performance of OTSC in the EAFRD IACS population ONE OFF EUR – 93,35 0,00 – 93,35 Certification 2013 Financial errors identified in the compliance testing for the EAFRD non-IACS population ONE OFF EUR – 126,37 – 3,35 – 123,02 Certification 2013 MLE for the EAFRD non-IACS population ONE OFF EUR – 837801,30 – 15027,43 – 822773,87 Certification 2014 MLE in the EAFRD non-IACS population ONE OFF EUR – 193310,80 – 4445,75 – 188865,05 Certification 2012 Not recovered financial errors from FY2012 ONE OFF EUR – 105,59 – 0,63 – 104,96 Total DK: EUR – 2033248,89 – 327238,40 – 1706010,49 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Cross Compliance 2012 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 218631,80 0,00 – 218631,80 Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011 FLAT RATE 5,00 % EUR – 43203,42 0,00 – 43203,42 Cross Compliance 2012 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 5,43 0,00 – 5,43 Cross Compliance 2013 Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012 FLAT RATE 5,00 % EUR – 171297,45 0,00 – 171297,45 Certification 2013 EAFRD non-IACS population outstanding corrections from previous years. ONE OFF EUR – 13337,67 – 13324,84 – 12,83 Certification 2013 Errors identified in the substantive testing of EAFRD non-IACS population. MLE. ONE OFF EUR – 110102,63 – 4469,05 – 105633,58 Certification 2012 Extrapolated error for EAFRD non-IACS population ONE OFF EUR – 2532066,96 – 494665,62 – 2037401,34 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 M125: the controls on the eligibility of the projects under M125 not satisfactory FLAT RATE 10,00 % EUR – 5995,99 0,00 – 5995,99 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 M125: the controls on the eligibility of the projects under M125 not satisfactory FLAT RATE 10,00 % EUR – 227944,41 0,00 – 227944,41 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 2758,71 – 1090,07 – 1668,64 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 5565,88 0,00 – 5565,88 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 397882,31 0,00 – 397882,31 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 11170,64 0,00 – 11170,64 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1528198,12 0,00 – 1528198,12 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 91853,90 0,00 – 91853,90 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1574201,32 0,00 – 1574201,32 Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 5,00 % EUR – 51302,36 0,00 – 51302,36 Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria FLAT RATE 10,00 % EUR – 1022883,10 0,00 – 1022883,10 Total ES: EUR – 8008402,10 – 513549,58 – 7494852,52 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Weakness in verification of the reasonableness of costs in Measure 413 FLAT RATE 5,00 % EUR – 166858,19 0,00 – 166858,19 Total FI: EUR – 166858,19 0,00 – 166858,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Lack of appropriate checks on double financing (key control) ONE OFF EUR – 3008,34 0,00 – 3008,34 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Lack of appropriate checks on the eligibility of the costs of the operation (key control) ONE OFF EUR – 204505,57 0,00 – 204505,57 Total GB: EUR – 207513,91 0,00 – 207513,91 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IE Certification 2014 Known errors identified in the EAFRD IACS population ONE OFF EUR – 4006,11 0,00 – 4006,11 Certification 2014 Known errors identified in the EAFRD Non IACS population ONE OFF EUR – 7553,44 – 62,31 – 7491,13 Total IE: EUR – 11559,55 – 62,31 – 11497,24 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 322955,33 – 119880,04 – 203075,29 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2012 Number of errors in the files resulting from a weak control system. ONE OFF EUR – 17259,86 0,00 – 17259,86 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 1048678,11 – 105713,76 – 942964,35 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Number of errors in the files resulting from a weak control system. FLAT RATE 5,00 % EUR – 1610347,46 – 8580,00 – 1601767,46 Rural Development EAFRD Axis 1 (2007-2013) 2007 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 9065,98 – 1091,16 – 7974,82 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2008 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 407,39 0,00 – 407,39 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 4029,20 – 588,01 – 3441,19 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 45823,63 – 2648,46 – 43175,17 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 93330,46 – 3893,24 – 89437,22 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 320482,97 – 25971,96 – 294511,01 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 424992,50 – 47702,52 – 377289,98 Rural Development EAFRD Investment — private beneficiaries 2014 On-the-spot checks risk analysis not properly updated FLAT RATE 2,00 % EUR – 178543,97 – 21276,84 – 157267,13 Rural Development EAFRD Axis 1 (2007-2013) 2007 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 2727,89 0,00 – 2727,89 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 1470,04 0,00 – 1470,04 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 6621,14 0,00 – 6621,14 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 9733,10 0,00 – 9733,10 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 64929,91 0,00 – 64929,91 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 119256,29 0,00 – 119256,29 Rural Development EAFRD Investment — private beneficiaries 2014 Reasonableness of the costs not properly assessed FLAT RATE 5,00 % EUR – 53192,08 0,00 – 53192,08 Total IT: EUR – 4333847,31 – 337345,99 – 3996501,32 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact MT Certification 2014 Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure. ONE OFF EUR – 73406,00 0,00 – 73406,00 Total MT: EUR – 73406,00 0,00 – 73406,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Exclude expenditure due to lack of procurement procedure ONE OFF EUR – 85000,00 0,00 – 85000,00 Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in the checks of the procurement correction based on the recalculation of the error rate EXTRAPOLATED 0,81 % EUR – 105036,34 0,00 – 105036,34 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in the checks of the public procurement, based on the recalculation of the error rate EXTRAPOLATED 0,81 % EUR – 116704,26 – 328,69 – 116375,57 Rural Development EAFRD Investment — public beneficiaries 2014 Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure FLAT RATE 5,00 % EUR – 709760,04 0,00 – 709760,04 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure FLAT RATE 5,00 % EUR – 788603,51 – 2221,05 – 786382,46 Total NL: EUR – 1805104,15 – 2549,74 – 1802554,41 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Rural Development EAFRD Investment — private beneficiaries 2010 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 278756,48 0,00 – 278756,48 Rural Development EAFRD Investment — private beneficiaries 2011 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 757851,45 – 271077,60 – 486773,85 Rural Development EAFRD Investment — private beneficiaries 2012 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 419869,93 – 55060,96 – 364808,97 Rural Development EAFRD Investment — private beneficiaries 2013 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 324408,44 0,00 – 324408,44 Rural Development EAFRD Investment — private beneficiaries 2014 Insufficient assessment of the reasonableness of the investment costs FLAT RATE 5,00 % EUR – 209924,00 0,00 – 209924,00 Total PT: EUR – 1990810,30 – 326138,56 – 1664671,74 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Cross Compliance 2013 Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012 FLAT RATE 2,00 % EUR – 97630,09 0,00 – 97630,09 Certification 2010 MLE EAFRD Non-IACS population FY2010 ONE OFF EUR – 4653241,82 – 275778,82 – 4377463,00 Certification 2011 MLE EAFRD Non-IACS population FY2011 ONE OFF EUR – 3210679,11 – 267668,25 – 2943010,86 Cross Compliance 2012 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 FLAT RATE 5,00 % EUR – 887541,50 0,00 – 887541,50 Cross Compliance 2013 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011 FLAT RATE 5,00 % EUR – 24239,06 0,00 – 24239,06 Cross Compliance 2013 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012 FLAT RATE 5,00 % EUR – 950060,57 0,00 – 950060,57 Cross Compliance 2014 No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013 FLAT RATE 5,00 % EUR – 390637,48 0,00 – 390637,48 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Non respect of 5 year commitment for AEM ONE OFF EUR – 975531,89 – 33285,00 – 942246,89 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Non respect of 5 year commitment for AEM ONE OFF EUR – 1798686,77 – 89934,34 – 1708752,43 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Non respect of 5 year commitment for AEM ONE OFF EUR – 2866913,52 – 15400,00 – 2851513,52 Rural Development EAFRD Axis 1+3 — others (2007-2013) 2012 Weaknesses in: artificial conditions FLAT RATE 5,00 % EUR – 148810,96 0,00 – 148810,96 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 11702,85 0,00 – 11702,85 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 321762,57 0,00 – 321762,57 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 14714299,52 0,00 – 14714299,52 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 7046834,54 0,00 – 7046834,54 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria FLAT RATE 25,00 % EUR – 5791393,96 0,00 – 5791393,96 Total RO: EUR – 43889966,21 – 682066,41 – 43207899,80 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SI Cross Compliance 2013 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR – 63628,41 0,00 – 63628,41 Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012 FLAT RATE 2,00 % EUR 151,64 0,00 151,64 Cross Compliance 2014 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013 FLAT RATE 2,00 % EUR – 135503,29 0,00 – 135503,29 Cross Compliance 2015 Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014 FLAT RATE 2,00 % EUR – 72243,26 0,00 – 72243,26 Total SI: EUR – 271223,32 0,00 – 271223,32 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Certification 2014 Financial clearance, EAFRD Non-IACS population Most Likely Error ONE OFF EUR – 697749,56 0,00 – 697749,56 Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 540903,88 0,00 – 540903,88 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR – 4718,01 0,00 – 4718,01 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011 FLAT RATE 5,00 % EUR 41,95 0,00 41,95 Cross Compliance 2012 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 24,22 0,00 – 24,22 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 538813,81 0,00 – 538813,81 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012 FLAT RATE 5,00 % EUR – 1195,01 0,00 – 1195,01 Cross Compliance 2013 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 2,00 % EUR – 17,66 0,00 – 17,66 Cross Compliance 2014 One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013 FLAT RATE 2,00 % EUR – 179779,34 0,00 – 179779,34 Total SK: EUR – 1963159,54 0,00 – 1963159,54 Currency Amount Deductions Financial Impact EUR – 71193175,71 – 2189223,27 – 69003952,44

Versions

1. 2016-11-15

Cited by

• Judgment of the General Court (Ninth Chamber) 22 November 2018 Judgment · Grade B

  In Case T‑31/17, Portuguese Republic, represented by L. Inez Fernandes, M. Figueiredo, J. Saraiva de Almeida and A. Tavares de Almeida, acting as Agents, applicant,v European Commission, represented by B. Rechena and A. Sauka, acting as Agents, defendant, APPLICATION pursuant to Article 263 TFEU for annulment of Commission Implementing Decision (EU) 2016/2018 of 15 November 2016 excluding from EU 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 312,

• Judgment of the General Court (Ninth Chamber) 22 November 2018 Judgment · Grade B

  On 15 November 2016, the Commission adopted Implementing Decision (EU) 2016/2018 excluding from EU financing certain expenditure incurred by the Member States under the EAGF and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2016 L 312, p. 26, the contested decision). With regard to the Portuguese Republic, the Commission inter alia excluded from EU financing the amounts of EUR 460 202.73 and EUR 200000 (budget item 6701), which correspond to the expenditure at issue.

• Judgment of the General Court of 7 May 2019 — Spain v Commission (Case T-49/17) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingFinancial correctionsMeaning of producerInvestments made outside the premises of a producer organisationChecks carried out before the approval of an operational programmeCheck carried out in the authorisation of expenditureSingle financial correctionFlat-rate financial correctionProportionalityDuty to state reasons2019/C 213/25Language of the case: Spanish Applicant: Spain (represented initially by V. Ester Casas, abogado del Estado, and subsequently by S. Jiménez García, acting as Agent) Defendant: European Commission (represented by: A. Lewis

• Judgment of the General Court (Ninth Chamber) 6 December 2018 Judgment · Grade B

  In Case T‑22/17, Portuguese Republic, represented by P. Estêvão, L. Inez Fernandes, M. Figueiredo and J. Saraiva de Almeida, acting as Agents, applicant,v European Commission, represented by B. Rechena, A. Sauka and D. Triantafyllou, acting as Agents, defendant, APPLICATION pursuant to Article 263 TFEU seeking the annulment of Commission Implementing Decision (EU) 2016/2018 of 15 November 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 Developm

• Judgment of the General Court (Ninth Chamber) 6 December 2018 Judgment · Grade B

  Following the conciliation procedure, the Commission adopted Implementing Decision (EU) 2016/2018 of 15 November 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 312, p. 26, the contested decision), excluding from EU financing payments made by the competent paying agency of the Portuguese Republic under the European Agricultural Fund for Rural Development (EAFRD) pursuant to measure 123, amounting to a total of EUR

• Action brought on 20 January 2017 — Portugal v Commission (Case T-31/17) Notice · Grade B

  Annul Commission Implementing Decision (EU) 2016/2018 of 15 November 2016 (OJ 2016 L 312, p. 26), excluding from 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 from financing the amount of EUR 660202,73 relating to the expenditure declared by the Portugal under the technical assistance heading of the POSEI programme for the Azores in the financial years 2012 and 2013;

• Action brought on 27 January 2017 — Poland v Commission (Case T-51/17) Notice · Grade B

  annul Commission Implementing Decision (EU) 2016/2018 of 15 November 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) 7232) (OJ 2016 L 312, p. 26), in so far as it excludes from European Union financing the sums of EUR 38984850,50 and EUR 76816098,12 paid by the paying agency accredited by the Republic of Poland;

• Judgment of the General Court of 6 December 2018 — Portugal v Commission (Case T-22/17) Notice · Grade B

  (EAFRDExpenditure excluded from financingExpenditure incurred by PortugalArticle 31(4)(c) of Regulation (EC) No 1290/2005Lack of evidence of serious and reasonable doubtKey controlsAncillary controls)2019/C 72/28Language of the case: Portuguese Applicant: Portuguese Republic (represented by: P. Estêvão, L. Inez Fernandes, M. Figueiredo and J. Saraiva de Almeida, acting as Agents) Defendant: European Commission (represented by: B. Rechena, A. Sauka and D. Triantafyllou, acting as Agents) Action under Article 263 TFEU seeking annulment of Commission Implementing Decision (EU) 2016/2018 of 15 Nov

• Action brought on 16 January 2017 — Portugal v Commission (Case T-22/17) Notice · Grade B

  Annul Commission Implementing Decision (EU) 2016/2018 of 15 November 2016 (OJ 2016 L 312, p. 26), which excludes from 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 from financing the amount of EUR 1999810,30 in relation to expenditure declared by Portugal on the measure Rural Development EAFRD Investment — private beneficiaries, in the financial years 2010, 2011, 2012, 2013 and 2014;

• Judgment of the General Court of 10 April 2019 — Poland v Commission (Case T-51/17) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from EU financingFruit and vegetable sectorAid to producer groupsExpenditure effected by PolandWeaknesses in key controlsChecks on recognition plans and on recognition criteriaChecks on applications for aidEconomic consistencyReasonableness of expenditureSystemic weaknessRisk to EAGFFlat rate corrections of 25 %2019/C 187/69Language of the case: Polish Applicant: Republic of Poland (represented by: B. Majczyna, K. Straś, M. Pawlicka and B. Paziewska, acting as Agents) Defendant: European Commission (initially represented by: K. Skelly and A. Stobiecka-Kuik, a

• Judgment of the General Court of 22 November 2018 — Portugal v Commission (Case T-31/17) Notice · Grade B

  (EAGFExpenditure excluded from financingSpecific measures in favour of the outermost regionsArticle 12(c) of Regulation (EC) No 247/2006Technical assistanceInspection measuresProcedural guaranteesLegitimate expectations)2019/C 44/35Language of the case: Portuguese Applicant: Portuguese Republic (represented by: L. Inez Fernandes, M. Figueiredo, J. Saraiva de Almeida and A. Tavares de Almeida, acting as Agents) Defendant: European Commission (represented by: B. Rechena and A. Sauka, acting as Agents) Application under Article 263 TFEU seeking annulment of Commission Implementing Decision (EU) 2