Address https://gelex.eu/eli/EU/decision/2016/417@2016-03-17/en

Contents

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

THE EUROPEAN COMMISSION,

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

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

After consulting the Committee on the Agricultural Funds,

Whereas:

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

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

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

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

(5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 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 31 December 2015,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

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

Done at Brussels, 17 March 2016. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Starch 2003 Reimbursement following judgment in case T-557/13 FLAT RATE 10,00 % EUR 1901395,66 0,00 1901395,66 Starch 2004 Reimbursement following judgment in case T-557/13 FLAT RATE 10,00 % EUR 1883474,60 0,00 1883474,60 Starch 2005 Reimbursement following judgment in case T-557/13 FLAT RATE 10,00 % EUR 2408081,08 0,00 2408081,08 Total DE: EUR 6192951,34 0,00 6192951,34 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Cross Compliance 2009 Reimbursement following judgment in case T-107/14 FLAT RATE 2,00 % EUR 4936572,90 55807,14 4880765,76 Cross Compliance 2010 Reimbursement following judgment in case T-107/14 FLAT RATE 2,00 % EUR 547,38 751,51 – 204,13 Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine 2007 Reimbursement following judgment in case T-241/13 ONE OFF EUR 358518,51 0,00 358518,51 Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine 2008 Reimbursement following judgment in case T-241/13 ONE OFF EUR – 12,58 0,00 – 12,58 Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine 2009 Reimbursement following judgment in case T-241/13 ONE OFF EUR 1066,26 0,00 1066,26 Total GR: EUR 5296692,47 56558,65 5240133,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Irregularities 2007 Reimbursement following judgment in case T-126/14 ONE OFF EUR 4703231,78 0,00 4703231,78 Total NL: EUR 4703231,78 0,00 4703231,78 Currency Amount Deductions Financial Impact EUR 16192875,59 56558,65 16136316,94

Budget Item: 05040501

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2009 Reimbursement following judgment in case T-124/14 ONE OFF EUR 32799,76 0,00 32799,76 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Reimbursement following judgment in case T-124/14 ONE OFF EUR 255575,05 0,00 255575,05 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Reimbursement following judgment in case T-124/14 ONE OFF EUR 301891,12 0,00 301891,12 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Reimbursement following judgment in case T-124/14 ONE OFF EUR 337561,65 0,00 337561,65 Total FI: EUR 927827,58 0,00 927827,58 GR Cross Compliance 2010 Reimbursement following judgment in case T-107/14 FLAT RATE 2,00 % EUR 201962,44 0,00 201962,44 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Reimbursement following judgment in case T-346/13 FLAT RATE 2,00 % EUR 959020,82 0,00 959020,82 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Reimbursement following judgment in case T-346/13 FLAT RATE 2,00 % EUR 992833,01 0,00 992833,01 Total GR: EUR 2153816,27 0,00 2153816,27 Currency Amount Deductions Financial Impact EUR 3081643,85 0,00 3081643,85

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Irregularities 2012 Clearance of accounts ONE OFF EUR – 9601619,00 0,00 – 9601619,00 Irregularities 2006 Non-reporting of interest (2006) ONE OFF 0,00 % EUR – 3717323,80 0,00 – 3717323,80 Irregularities 2007 Non-reporting of interest (2007) ONE OFF 0,00 % EUR – 1331,61 0,00 – 1331,61 Total BE: EUR – 13320274,41 0,00 – 13320274,41 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Fruit and Vegetables — Operational Programmes 2011 Recognition and Operational programmes: VMP and PO main activities checks FLAT RATE 5,00 % EUR – 153323,91 – 7977,91 – 145346,00 Fruit and Vegetables — Operational Programmes 2012 Recognition and Operational programmes: VMP and PO main activities checks FLAT RATE 5,00 % EUR – 98614,78 0,00 – 98614,78 Fruit and Vegetables — Operational Programmes 2013 Recognition and Operational programmes: VMP and PO main activities checks FLAT RATE 5,00 % EUR – 1638,51 0,00 – 1638,51 Fruit and Vegetables — Operational programmes incl. withdrawals 2014 Recognition and Operational programmes: VMP and PO main activities checks FLAT RATE 5,00 % EUR – 409,20 0,00 – 409,20 Fruit and Vegetables — Operational Programmes 2011 Recognition PO ONE OFF EUR – 159558,14 0,00 – 159558,14 Total DK: EUR – 413544,54 – 7977,91 – 405566,63 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2010 Not recovered financial errors from previous years ONE OFF EUR – 7427,16 0,00 – 7427,16 Certification 2011 Not recovered financial errors from previous years ONE OFF EUR – 84,61 0,00 – 84,61 Certification 2012 Not recovered financial errors from previous years ONE OFF EUR – 363,89 0,00 – 363,89 Total DE: EUR – 7875,66 0,00 – 7875,66 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Irregularities 2007 Application of the new PACA ONE OFF EUR – 28221,44 0,00 – 28221,44 Irregularities 2008 Application of the new PACA ONE OFF EUR – 19882,61 0,00 – 19882,61 Irregularities 2009 Application of the new PACA ONE OFF EUR – 50479,42 0,00 – 50479,42 Irregularities 2010 Application of the new PACA ONE OFF EUR – 3712,91 0,00 – 3712,91 Certification 2011 Corrections linked to FY2009 ONE OFF EUR – 46445,53 0,00 – 46445,53 Irregularities 2007 Delays in the recovery process ONE OFF EUR – 24376,08 0,00 – 24376,08 Irregularities 2008 Delays in the recovery process ONE OFF EUR – 17173,48 0,00 – 17173,48 Irregularities 2009 Delays in the recovery process ONE OFF EUR – 43601,28 0,00 – 43601,28 Irregularities 2010 Delays in the recovery process ONE OFF EUR – 3207,00 0,00 – 3207,00 Irregularities 2007 Interest calculation for FY2006 and FY2007 ONE OFF EUR – 23059,55 0,00 – 23059,55 Decoupled Direct Aids 2014 Weaknesses in on-the-spot checks ONE OFF EUR – 47510,41 0,00 – 47510,41 Wine — Restructuring 2009 Weakness in a key control: overcompensation of flat rates FLAT RATE 10,00 % EUR – 59660,14 0,00 – 59660,14 Wine — Restructuring 2010 Weakness in a key control: overcompensation of flat rates FLAT RATE 10,00 % EUR – 1392719,07 0,00 – 1392719,07 Wine — Restructuring 2011 Weakness in a key control: overcompensation of flat rates FLAT RATE 10,00 % EUR – 2440054,08 – 5,65 – 2440048,43 Wine — Restructuring 2012 Weakness in a key control: overcompensation of flat rates FLAT RATE 10,00 % EUR – 13697204,46 0,00 – 13697204,46 Wine — Restructuring 2013 Weakness in a key control: overcompensation of flat rates FLAT RATE 10,00 % EUR – 16379396,64 – 2665,74 – 16376730,90 Total ES: EUR – 34276704,10 – 2671,39 – 34274032,71 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Certification 2011 Correction for failure to start recovery procedures ONE OFF EUR – 7835,62 0,00 – 7835,62 Certification 2012 Correction for failure to start recovery procedures ONE OFF EUR – 11413,17 0,00 – 11413,17 Certification 2013 Correction for failure to start recovery procedures ONE OFF EUR – 1271,91 0,00 – 1271,91 Total FI: EUR 20520,70 0,00 20520,70 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Irregularities 2009 Amount declared irrecoverable due to bankruptcy of the beneficiary. However, the PA did not participate to the bankruptcy proceedings, due to a late answer ONE OFF EUR – 40352,24 0,00 – 40352,24 Irregularities 2009 Debts not valued in the Annex III table, then not recovered due to a decision from the Member State, or where the delays in the recovery procedure are attributable to the Member State ONE OFF EUR – 3268314,30 0,00 – 3268314,30 Irregularities 2010 Delays in the follow up of pre-debts ONE OFF EUR – 4375725,65 0,00 – 4375725,65 Irregularities 2010 EAFRD sanctions wrongly calculated or not registered in Annex III table ONE OFF EUR – 794,08 0,00 – 794,08 Irregularities 2010 Financial corrections in relation to EAGF Irregularities: halt in recovery procedures not properly justified and debt not recorded ONE OFF EUR – 1800,42 0,00 – 1800,42 Irregularities 2009 FR19: Case where the lack of recovery is attributable to the negligence of the Member State (case no FR/1998/054); FR20: Case having escaped the application of the 50/50 rule due to a wrong PACA reported in the Annex III table (case no SHSP1999900001) ONE OFF EUR – 1904968,31 0,00 – 1904968,31 Irregularities 2009 Interests not reported in the Annex III table, thus escaping the application of the 50/50 rule ONE OFF EUR – 6370,48 0,00 – 6370,48 Cross Compliance 2011 Leniency of the sanctioning system, CY2010 ONE OFF EUR – 13900346,00 – 27800,69 – 13872545,31 Cross Compliance 2012 Leniency of the sanctioning system, CY2011 ONE OFF EUR – 5015760,00 – 22903,73 – 4992856,27 Cross Compliance 2013 Leniency of the sanctioning system, CY2012 ONE OFF EUR – 5883866,00 – 26488,62 – 5857377,38 Irregularities 2010 Negligence in the recovery procedure attributable to the Member State authorities: the Paying agency did not participate to debtors' bankruptcy proceedings ONE OFF EUR – 44471,48 0,00 – 44471,48 Irregularities 2009 Non-calculation of interests on recovered amounts (pastry butter) ONE OFF EUR – 264337,54 0,00 – 264337,54 Irregularities 2010 Non-calculation of interests on the Pastry butter measure ONE OFF EUR – 96600,46 0,00 – 96600,46 Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 15999850,09 – 287378,67 – 15712471,42 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR 2342,47 0,00 2342,47 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 707,23 0,00 – 707,23 Cross Compliance 2010 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 167635,51 – 8744,49 – 158891,02 Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 44605,02 – 11415,70 – 33189,32 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 15835116,53 – 136742,25 – 15698374,28 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 2104,03 – 110,28 – 1993,75 Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 253702,72 – 11415,70 – 242287,02 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 60987,30 – 33,15 – 60954,15 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 15882638,43 – 346705,47 – 15535932,96 Irregularities 2009 Recovery procedures cancelled for formal reasons, where negligence was attributable to the Member State. ONE OFF EUR – 71193,30 0,00 – 71193,30 Total FR: EUR – 83119904,65 – 879738,75 – 82240165,90 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Decoupled Direct Aids 2013 Weaknesses in LPIS and absence of recoveries, CY 2012 FLAT RATE 2,00 % EUR – 41356361,86 0,00 – 41356361,86 Decoupled Direct Aids 2014 Weaknesses in LPIS and absence of recoveries, CY 2012 FLAT RATE 2,00 % EUR – 37543,55 0,00 – 37543,55 Decoupled Direct Aids 2014 Weaknesses in LPIS and absence of recoveries, CY 2013 FLAT RATE 2,00 % EUR – 40099448,21 0,00 – 40099448,21 Decoupled Direct Aids 2015 Weaknesses in LPIS and absence of recoveries, CY 2014 FLAT RATE 2,00 % EUR – 38524608,30 0,00 – 38524608,30 Total GB: EUR – 120017961,92 0,00 – 120017961,92 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Decoupled Direct Aids 2013 Absence of extrapolation of results ONE OFF EUR – 6095,07 0,00 – 6095,07 Irregularities 2013 Delays in the recovery procedures and negligence in the follow up of the debts. ONE OFF EUR – 203932,27 0,00 – 203932,27 Decoupled Direct Aids 2013 Incorrect application of obvious error ONE OFF EUR – 30000,00 0,00 – 30000,00 Decoupled Direct Aids 2013 Incorrect application of sanctions for late claims ONE OFF EUR – 985,65 0,00 – 985,65 Fruit and Vegetables — Exceptional support measures 2011 Non-harvesting operations as of the entry into force of Regulation (EU) No 585/2011 — Scope of the on-the-spot checks FLAT RATE 10,00 % EUR – 240659,00 0,00 – 240659,00 Decoupled Direct Aids 2013 Weakness in the definition of eligible permanent pasture FLAT RATE 25,00 % EUR – 99103011,64 0,00 – 99103011,64 Decoupled Direct Aids 2014 Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC FLAT RATE 10,00 % EUR – 30531692,80 0,00 – 30531692,80 Decoupled Direct Aids 2014 Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC ONE OFF EUR – 37163161,78 0,00 – 37163161,78 Decoupled Direct Aids 2013 Weakness in the remote sensing on-the-spot checks ONE OFF EUR – 564313,10 0,00 – 564313,10 Fruit and Vegetables — Exceptional support measures 2011 Withdrawal operations as of the entry into force of Regulation (EU) No 585/2011 FLAT RATE 10,00 % EUR – 84786,51 0,00 – 84786,51 Fruit and Vegetables — Exceptional support measures 2011 Withdrawal operations before the entry into force of Regulation (EU) No 585/2011 FLAT RATE 10,00 % EUR – 28125,34 0,00 – 28125,34 Total GR: EUR – 167956763,16 0,00 – 167956763,16 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Cross Compliance 2010 Application of a tolerance, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 65691,69 – 10,44 – 65681,25 Cross Compliance 2011 Application of a tolerance, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 88702,46 – 11,88 – 88690,58 Cross Compliance 2009 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 5,00 % EUR – 2884942,56 – 3768,57 – 2881173,99 Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 1389806,32 – 3342,68 – 1386463,64 Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 1243958,54 – 3694,76 – 1240263,78 Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 591374,91 – 397,18 – 590977,73 Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 649949,87 – 218,52 – 649731,35 Milk — Quota 2012 Correction of milk levy ONE OFF EUR 229851,79 229851,79 0,00 Irregularities 2011 Incorrect reporting in the Annex III table and Negligence in the recovery procedure. ONE OFF EUR – 5470744,00 0,00 – 5470744,00 Financial audit — Late payments and payment deadlines 2012 Late payment ONE OFF EUR – 6172870,18 – 6305956,88 133086,70 Irregularities 2013 Negligence in the recovery procedure ONE OFF EUR – 63891740,43 0,00 – 63891740,43 Cross Compliance 2009 Previous corrections CY2008 FLAT RATE 2,00 % EUR 0,00 – 372,46 372,46 Cross Compliance 2009 Previous corrections CY2008 FLAT RATE 5,00 % EUR 0,00 – 6991,99 6991,99 Cross Compliance 2010 Previous corrections CY2009 FLAT RATE 2,00 % EUR 0,00 – 67,76 67,76 Cross Compliance 2010 Previous corrections CY2009 FLAT RATE 5,00 % EUR 0,00 – 2534,97 2534,97 Cross Compliance 2009 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 2,00 % EUR – 625639,55 – 63,25 – 625576,30 Cross Compliance 2010 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 2,00 % EUR – 602924,23 – 214,77 – 602709,46 Cross Compliance 2009 Weaknesses in report of eligibility checks, farmers without animals, CY2008 FLAT RATE 2,00 % EUR – 1917822,51 0,00 – 1917822,51 Cross Compliance 2010 Weaknesses in report of eligibility checks, farmers without animals, CY2009 FLAT RATE 2,00 % EUR – 1533726,99 0,00 – 1533726,99 Cross Compliance 2011 Weaknesses in report of eligibility checks, farmers without animals, CY2010 FLAT RATE 2,00 % EUR – 1081038,12 0,00 – 1081038,12 Total IT: EUR – 87981080,57 – 6097794,32 – 81883286,25 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Certification 2013 Financial correction ONE OFF EUR – 2692849,00 0,00 – 2692849,00 Fruit and Vegetables — Operational Programmes 2010 Insufficient checks on recognition FY 2010-2013 FLAT RATE 5,00 % EUR – 1267405,71 – 13670,46 – 1253735,25 Fruit and Vegetables — Operational Programmes 2011 Insufficient checks on recognition FY 2010-2013 FLAT RATE 5,00 % EUR – 3682681,34 0,00 – 3682681,34 Fruit and Vegetables — Operational Programmes 2012 Insufficient checks on recognition FY 2010-2013 FLAT RATE 5,00 % EUR – 2608143,33 0,00 – 2608143,33 Fruit and Vegetables — Operational Programmes 2013 Insufficient checks on recognition FY 2010-2013 FLAT RATE 5,00 % EUR – 362117,22 0,00 – 362117,22 Fruit and Vegetables — Operational programmes incl. withdrawals 2014 Insufficient checks on recognition FY 2014 FLAT RATE 5,00 % EUR – 26061,78 0,00 – 26061,78 Total NL: EUR – 10639258,38 – 13670,46 – 10625587,92 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Certification 2009 Amounts recorded in debtor's ledger but not recovered ONE OFF EUR – 101980,26 0,00 – 101980,26 Certification 2012 Known error EAGF IACS ONE OFF EUR – 343,56 0,00 – 343,56 Certification 2012 MLE for EAGF Non-IACS ONE OFF EUR – 240677,39 0,00 – 240677,39 Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 2011 Non-performance of on-the-spot checks FLAT RATE 2,00 % EUR – 126701,30 0,00 – 126701,30 Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 2012 Non-performance of on-the-spot checks FLAT RATE 2,00 % EUR – 99604,68 0,00 – 99604,68 Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 2013 Non-performance of on-the-spot checks FLAT RATE 2,00 % EUR – 159456,24 0,00 – 159456,24 Total PT: EUR – 728763,43 0,00 – 728763,43 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Fruit and Vegetables — Exceptional support measures 2011 EHEC non-harvesting FLAT RATE 10,00 % EUR – 260,03 0,00 – 260,03 Irregularities 2013 Recovery procedure not initiated within 1 year from the PACA ONE OFF EUR – 5758,63 0,00 – 5758,63 Irregularities 2014 Recovery procedure not initiated within 1 year from the PACA ONE OFF EUR – 12741,33 0,00 – 12741,33 Fruit and Vegetables — Operational Programmes 2011 Shortcomings in the PO recognition FLAT RATE 5,00 % EUR – 8275,06 0,00 – 8275,06 Fruit and Vegetables — Operational Programmes 2012 Shortcomings in the PO recognition FLAT RATE 5,00 % EUR – 56494,53 0,00 – 56494,53 Total RO: EUR – 83529,58 0,00 – 83529,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Decoupled Direct Aids 2012 CY 2011 Weakness in LPIS update after OTSC, lack of retroactive recoveries, cross-checks, non-conforming paper applications ONE OFF EUR – 851382,71 0,00 – 851382,71 Decoupled Direct Aids 2013 CY 2012 Weakness in LPIS update after OTSC, lack of retroactive recoveries ONE OFF EUR – 831883,84 0,00 – 831883,84 Decoupled Direct Aids 2014 CY 2013 Lack of retroactive recoveries ESTIMATED AMOUNT EUR – 414905,24 0,00 – 414905,24 Decoupled Direct Aids 2014 CY 2013 Weakness in risk analysis RS + failure to evaluate and update it FLAT RATE 2,00 % EUR – 8811286,44 0,00 – 8811286,44 Total SE: EUR – 10909458,23 0,00 – 10909458,23 Currency Amount Deductions Financial Impact EUR – 529475639,33 – 7001852,83 – 522473786,50

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 70795,87 0,00 – 70795,87 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 142245,32 0,00 – 142245,32 Total AT: EUR – 213041,19 0,00 – 213041,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2011 Financial errors in the EAFRD non-IACS population ONE OFF EUR – 232843,16 0,00 – 232843,16 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Known error in the management of the measure 323-C ONE OFF EUR – 24474,17 0,00 – 24474,17 Certification 2013 Known errors resulting from the substantive testing of the IACS population ONE OFF EUR – 19704,48 0,00 – 19704,48 Certification 2013 Most Likely Error (MLE) resulting from the substantive testing of the IACS population ONE OFF EUR – 268082,29 0,00 – 268082,29 Rural Development EAFRD Investment — public beneficiaries 2013 No procurement procedure followed for IT tools purchase ONE OFF EUR – 2706123,93 0,00 – 2706123,93 Certification 2009 Outstanding financial errors from previous year ONE OFF EUR – 5069,40 0,00 – 5069,40 Certification 2010 Outstanding financial errors from previous year ONE OFF EUR – 4538,21 0,00 – 4538,21 Certification 2011 Outstanding financial errors from previous year ONE OFF EUR – 365,82 0,00 – 365,82 Certification 2012 Outstanding financial errors from previous year ONE OFF EUR – 560,65 0,00 – 560,65 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 841263,73 0,00 – 841263,73 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 1543911,96 0,00 – 1543911,96 Rural Development EAFRD Investment — public beneficiaries 2014 Public Procurement Procedures not properly assessed and checked FLAT RATE 5,00 % EUR – 1441912,56 0,00 – 1441912,56 Certification 2012 Review of the control statistics ONE OFF EUR – 69518,37 0,00 – 69518,37 Total DE: EUR – 7158368,73 0,00 – 7158368,73 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Certification 2011 Correction for the known error EAFRD IACS ONE OFF EUR – 2916,99 0,00 – 2916,99 Certification 2011 Correction for the known error EAFRD non IACS ONE OFF EUR – 5013,25 0,00 – 5013,25 Certification 2011 Correction for the MLE EAFRD IACS ONE OFF EUR – 20953,46 0,00 – 20953,46 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Payments for the sub-measure of AE — 'Organic farming' FLAT RATE 5,00 % EUR – 9130,61 0,00 – 9130,61 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Payments to the beneficiaries before the finalisation of the OTSC (AEM) FLAT RATE 2,00 % EUR – 106066,65 0,00 – 106066,65 Total ES: EUR – 144080,96 0,00 – 144080,96 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Certification 2011 Correction for failure to start recovery procedures ONE OFF EUR – 28672,16 – 108,34 – 28563,82 Total FI: EUR – 28672,16 – 108,34 – 28563,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Certification 2010 6 yearly grass premium paid instead of 5 ONE OFF EUR – 12978,78 0,00 – 12978,78 Certification 2010 Correction for the MLE on the EAFRD-non IACS population ONE OFF EUR – 1270251,62 0,00 – 1270251,62 Rural Development EAFRD Investment — private beneficiaries 2010 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 143933,09 – 143933,09 0,00 Rural Development EAFRD Investment — private beneficiaries 2010 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 359832,71 0,00 – 359832,71 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Eligibility criteria not verified ONE OFF EUR – 20653,38 0,00 – 20653,38 Rural Development EAFRD Investment — private beneficiaries 2011 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 653002,96 – 653002,96 0,00 Rural Development EAFRD Investment — private beneficiaries 2011 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 1632507,39 – 9777,90 – 1622729,49 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Eligibility criteria not verified ONE OFF EUR – 131070,04 0,00 – 131070,04 Rural Development EAFRD Investment — private beneficiaries 2012 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 714128,24 – 714128,24 0,00 Rural Development EAFRD Investment — private beneficiaries 2012 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 1785320,60 0,00 – 1785320,60 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Eligibility criteria not verified ONE OFF EUR – 149439,53 0,00 – 149439,53 Rural Development EAFRD Investment — private beneficiaries 2013 Eligibility criteria not verified FLAT RATE 2,00 % EUR – 179735,46 – 179735,46 0,00 Rural Development EAFRD Investment — private beneficiaries 2013 Eligibility criteria not verified FLAT RATE 5,00 % EUR – 449338,69 0,00 – 449338,69 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility criteria not verified ONE OFF EUR – 44643,36 0,00 – 44643,36 Certification 2010 Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entities ONE OFF EUR – 813607,17 0,00 – 813607,17 Cross Compliance 2010 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 728973,79 – 87084,56 – 641889,23 Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 276681,27 – 98285,34 – 178395,93 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 20437,53 0,00 – 20437,53 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 FLAT RATE 2,00 % EUR – 667,67 0,00 – 667,67 Cross Compliance 2011 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 729955,39 0,00 – 729955,39 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 694669,61 – 128311,12 – 566358,49 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 FLAT RATE 2,00 % EUR – 2004,69 0,00 – 2004,69 Cross Compliance 2012 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 445542,80 0,00 – 445542,80 Cross Compliance 2013 Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 FLAT RATE 2,00 % EUR – 618564,62 – 95434,72 – 523129,90 Rural Development EAFRD Investment — private beneficiaries 2010 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 466051,99 – 466051,99 0,00 Rural Development EAFRD Investment — private beneficiaries 2010 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 1165129,98 – 200489,14 – 964640,84 Rural Development EAFRD Investment — private beneficiaries 2011 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 1318962,23 – 1318962,23 0,00 Rural Development EAFRD Investment — private beneficiaries 2011 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 3297405,58 – 67253,62 – 3230151,96 Rural Development EAFRD Investment — private beneficiaries 2012 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 1646751,71 – 1646751,71 0,00 Rural Development EAFRD Investment — private beneficiaries 2012 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 4116879,28 – 62387,68 – 4054491,60 Rural Development EAFRD Investment — private beneficiaries 2013 Reasonableness of costs not checked FLAT RATE 2,00 % EUR – 346040,61 – 346040,61 0,00 Rural Development EAFRD Investment — private beneficiaries 2013 Reasonableness of costs not checked FLAT RATE 5,00 % EUR – 865101,55 – 58386,10 – 806715,45 Total FR: EUR – 25100263,32 – 6276016,47 – 18824246,85 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one project ONE OFF EUR – 9791,59 0,00 – 9791,59 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2012 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 116143,13 – 489,58 – 115653,55 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 1731861,46 0,00 – 1731861,46 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) FLAT RATE 5,00 % EUR – 748948,33 0,00 – 748948,33 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 3121252,71 0,00 – 3121252,71 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 3258827,27 0,00 – 3258827,27 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214: weakness in the administrative cross-check on livestock density FLAT RATE 5,00 % EUR – 1291507,12 0,00 – 1291507,12 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 70521,65 0,00 – 70521,65 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 761093,10 0,00 – 761093,10 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks FLAT RATE 2,00 % EUR – 733293,71 0,00 – 733293,71 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2012 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 42403,20 0,00 – 42403,20 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2013 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 364039,25 0,00 – 364039,25 Rural Development EAFRD Axis 2 (2007-2013, non area related measures) 2014 Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks FLAT RATE 5,00 % EUR – 366157,36 0,00 – 366157,36 Total GB: EUR – 12615839,88 – 489,58 – 12615350,30 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 506480,19 0,00 – 506480,19 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 699174,68 0,00 – 699174,68 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 1002840,61 0,00 – 1002840,61 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Inappropriate application of selection criteria FLAT RATE 5,00 % EUR – 899008,70 0,00 – 899008,70 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 536620,15 0,00 – 536620,15 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 100072,61 0,00 – 100072,61 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Sanction policy is not effective, proportionate and dissuasive ONE OFF 0,00 % EUR – 136263,56 0,00 – 136263,56 Total GR: EUR – 3880460,50 0,00 – 3880460,50 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Cross Compliance 2010 Application of a tolerance, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 78405,91 0,00 – 78405,91 Cross Compliance 2011 Application of a tolerance, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 38637,69 0,00 – 38637,69 Cross Compliance 2009 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 5,00 % EUR – 143572,52 0,00 – 143572,52 Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 100094,63 0,00 – 100094,63 Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 134296,47 – 3255,87 – 131040,60 Cross Compliance 2010 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009 FLAT RATE 5,00 % EUR – 42005,10 0,00 – 42005,10 Cross Compliance 2011 Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010 FLAT RATE 5,00 % EUR – 43429,85 0,00 – 43429,85 Cross Compliance 2009 Previous corrections CY2008 FLAT RATE 5,00 % EUR 0,00 – 13570,69 13570,69 Cross Compliance 2010 Previous corrections CY2009 FLAT RATE 5,00 % EUR 0,00 – 12124,12 12124,12 Cross Compliance 2009 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 FLAT RATE 2,00 % EUR – 19365,24 0,00 – 19365,24 Cross Compliance 2010 Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 FLAT RATE 2,00 % EUR – 23218,80 0,00 – 23218,80 Cross Compliance 2009 Weaknesses in report of eligibility checks, farmers without animals, CY2008 FLAT RATE 2,00 % EUR – 90181,34 0,00 – 90181,34 Cross Compliance 2010 Weaknesses in report of eligibility checks, farmers without animals, CY2009 FLAT RATE 2,00 % EUR – 96173,02 0,00 – 96173,02 Cross Compliance 2011 Weaknesses in report of eligibility checks, farmers without animals, CY2010 FLAT RATE 2,00 % EUR – 104882,23 0,00 – 104882,23 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR 540,56 0,00 540,56 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 248449,43 0,00 – 248449,43 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 215733,48 0,00 – 215733,48 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses on the on-the-spot controls — Measure 211 FLAT RATE 5,00 % EUR – 175805,33 0,00 – 175805,33 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR 193,13 0,00 193,13 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 341406,39 0,00 – 341406,39 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 416214,54 0,00 – 416214,54 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Weaknesses on the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 454241,45 0,00 – 454241,45 Total IT: EUR – 2765379,73 – 28950,68 – 2736429,05 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Weaknesses in the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 84153,64 0,00 – 84153,64 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Weaknesses in the on-the-spot controls — Measure 214 FLAT RATE 2,00 % EUR – 144593,73 0,00 – 144593,73 Total LT: EUR – 228747,37 0,00 – 228747,37 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Rural Development EAFRD Axis 1 — Measures with flat rate support 2010 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 234331,35 0,00 – 234331,35 Rural Development EAFRD Axis 1 — Measures with flat rate support 2010 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 3515081,52 0,00 – 3515081,52 Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 675353,06 0,00 – 675353,06 Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 10229852,44 0,00 – 10229852,44 Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 717693,11 0,00 – 717693,11 Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 10110275,83 0,00 – 10110275,83 Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in early retirement scheme payments FLAT RATE 2,00 % EUR – 758347,29 0,00 – 758347,29 Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in early retirement scheme payments FLAT RATE 5,00 % EUR – 11230876,11 0,00 – 11230876,11 Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR – 3614511,65 0,00 – 3614511,65 Rural Development EAFRD Axis 1 — Measures with flat rate support 2011 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR – 4467373,95 0,00 – 4467373,95 Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR – 619,90 0,00 – 619,90 Rural Development EAFRD Axis 1 — Measures with flat rate support 2012 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR – 766,17 0,00 – 766,17 Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in the semi-subsistence farming scheme FLAT RATE 10,00 % EUR 7909,14 0,00 7909,14 Rural Development EAFRD Axis 1 — Measures with flat rate support 2013 Weaknesses in the semi-subsistence farming scheme ONE OFF 11,00 % EUR 9775,34 0,00 9775,34 Rural Development EAFRD Investment — private beneficiaries 2011 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 2046731,11 0,00 – 2046731,11 Rural Development EAFRD Investment — private beneficiaries 2012 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 5369057,29 0,00 – 5369057,29 Rural Development EAFRD Investment — private beneficiaries 2013 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 3857372,46 0,00 – 3857372,46 Rural Development EAFRD Investment — private beneficiaries 2014 Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks FLAT RATE 5,00 % EUR – 437316,75 0,00 – 437316,75 Total PL: EUR – 57247875,51 0,00 – 57247875,51 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Certification 2009 known error EAFRD IACS population ONE OFF EUR – 74565,74 – 5457,44 – 69108,30 Certification 2009 known error EAFRD non-IACS population ONE OFF EUR – 487,20 – 11,93 – 475,27 Total PT: EUR – 75052,94 – 5469,37 – 69583,57 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Rural Development EAFRD Investment — public beneficiaries 2010 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 3837667,96 0,00 – 3837667,96 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 362166,32 0,00 – 362166,32 Rural Development EAFRD Investment — public beneficiaries 2011 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 30088395,70 0,00 – 30088395,70 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 4835357,49 0,00 – 4835357,49 Rural Development EAFRD Investment — public beneficiaries 2012 Insufficient checks on the public procurement procedure FLAT RATE 10,00 % EUR – 26711026,12 0,00 – 26711026,12 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Insufficient checks on the public procurement procedure FLAT RATE 5,00 % EUR – 15638250,66 0,00 – 15638250,66 Rural Development EAFRD Investment — public beneficiaries 2010 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 959810,35 0,00 – 959810,35 Rural Development EAFRD Investment — public beneficiaries 2011 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 7525183,01 0,00 – 7525183,01 Rural Development EAFRD Investment — public beneficiaries 2012 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 8104689,34 0,00 – 8104689,34 Rural Development EAFRD Investment — public beneficiaries 2013 No penalties applied when end-of-works dates are exceeded EXTRAPOLATED 2,44 % EUR – 5405977,31 0,00 – 5405977,31 Certification 2011 Late initiation of recovery procedures under EAFRD ONE OFF EUR – 7084,36 0,00 – 7084,36 Total RO: EUR – 103475608,62 0,00 – 103475608,62 Currency Amount Deductions Financial Impact EUR – 212933390,91 – 6311034,44 – 206622356,47

Versions

1. 2016-03-17