Address https://gelex.eu/eli/EU/decision/2017/1144@2017-06-26/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX 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) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.

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

(8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2017,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Republic of Bulgaria, the 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 Grand Duchy of Luxembourg, the Republic of Malta,the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 26 June 2017. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX Budget Item: 05040501

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 22850154,78 6418693,16 16431461,62 Rural Development EAFRD Complement to direct payment (2007-2013) 2010 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 8507107,30 1459929,21 7047178,09 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 5,00 % EUR 13471514,97 2311644,65 11159870,32 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 129773,68 – 481,74 130255,42 Rural Development EAFRD Complement to direct payment (2007-2013) 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 10435,76 0,00 – 10435,76 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 5,00 % EUR 1924121,26 330203,99 1593917,27 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 394552,63 0,00 – 394552,63 Rural Development EAFRD Complement to direct payment (2007-2013) 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 60445,30 0,00 – 60445,30 Total RO: EUR 46417238,30 10519989,27 35897249,03 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 4 LEADER (2007-2013) 2010 Financial effect of Decision C(2015)6810 of 9.10.2015 which reduced the interim payments related to expenditure made in the periods between 16 October and 31 December 2014, between 1 January 2015 and 31 March 2015 and between 1 April and 30 June 2015 ONE-OFF EUR 708136,83 0,00 708136,83 Total LT: EUR 708136,83 0,00 708136,83 Currency Amount Deductions Financial Impact EUR 47125375,13 10519989,27 36605385,86

Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact MT Irregularities 2016 Reimbursement of amount charged for the clearance of irregularity cases ONE OFF EUR 201499,67 0,00 201499,67 Total MT: EUR 201499,67 0,00 201499,67 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Fruit and Vegetables — Pre-recognised Producer Groups 2012 Reimbursement in respect of the period from 16.10.2011 to 13.2.2012 FLAT RATE 25,00 % EUR 12517258,69 5006903,48 7510355,21 Total PL: EUR 12517258,69 5006903,48 7510355,21 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Decoupled Direct Aids 2010 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 60723392,19 2629950,76 58093441,43 Other Direct Aid — Energy Crops 2010 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 185062,92 370,13 184692,79 Other Direct Aids 2010 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 83561,22 7140,83 76420,39 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 5,00 % EUR 34885948,11 765982,00 34119966,11 Other Direct Aids 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 5,00 % EUR 40279,67 0,00 40279,67 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 14498,34 29,00 14469,34 Other Direct Aid — Energy Crops 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR 23,62 0,05 23,57 Other Direct Aids 2011 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 6,62 – 0,01 – 6,61 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 5,00 % EUR 40874,57 0,00 40874,57 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 98628,64 0,00 – 98628,64 Other Direct Aid — Energy Crops 2012 Reimbursement following judgment in case T-145/15 FLAT RATE 10,00 % EUR – 6,51 0,00 – 6,51 Total RO: EUR 95874998,87 3403472,76 92471526,11 Currency Amount Deductions Financial Impact EUR 108593757,23 8410376,24 100183380,99

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Fruit and Vegetables — Operational programmes incl withdrawals 2014 Absence in 2 key controls FLAT RATE 10,00 % EUR – 677033,31 – 677033,31 0,00 Fruit and Vegetables — Operational programmes incl withdrawals 2015 Absence in 2 key controls FLAT RATE 10,00 % EUR – 763280,20 0,00 – 763280,20 Total AT: EUR – 1440313,51 – 677033,31 – 763280,20 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Cross Compliance 2013 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012 FLAT RATE 3,00 % EUR – 174830,40 – 1875,59 – 172954,81 Cross Compliance 2013 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 FLAT RATE 6,00 % EUR – 8128,40 0,00 – 8128,40 Cross Compliance 2014 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 FLAT RATE 6,00 % EUR – 391569,13 – 150,78 – 391418,35 Cross Compliance 2013 Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 FLAT RATE 10,00 % EUR – 21192,88 0,00 – 21192,88 Cross Compliance 2015 Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 FLAT RATE 10,00 % EUR – 1172970,16 – 526,34 – 1172443,82 Total BG: EUR – 1768690,97 – 2552,71 – 1766138,26 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Decoupled Direct Aids 2013 CY2012 Ineligible areas ONE OFF EUR – 23056,56 0,00 – 23056,56 Decoupled Direct Aids 2014 CY2013 Ineligible areas ONE OFF EUR – 23513,46 0,00 – 23513,46 Decoupled Direct Aids 2015 CY2014 Ineligible areas ONE OFF EUR – 27314,63 0,00 – 27314,63 Decoupled Direct Aids 2015 CY2014 Retroactive recoveries ONE OFF EUR – 9023,01 – 5362,92 – 3660,09 Irregularities 2011 Negligence attributable to the non-recovery of the undue payment ONE OFF EUR – 1298,67 0,00 – 1298,67 Irregularities 2013 Unjustified decision not to pursue the recovery. ONE OFF EUR – 4523,94 0,00 – 4523,94 Irregularities 2011 Unjustified halting of recovery procedure ONE OFF EUR – 46219,07 0,00 – 46219,07 Total DE: EUR – 134949,34 – 5362,92 – 129586,42 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Decoupled Direct Aids 2015 FY 2015 — Quality of LPIS ONE OFF EUR – 174979,00 0,00 – 174979,00 Decoupled Direct Aids 2015 FY 2015 — Retroactive recoveries ONE OFF EUR – 736162,00 0,00 – 736162,00 Decoupled Direct Aids 2016 FY 2016 — OTSC — control of eligibility ONE OFF EUR – 522366,00 0,00 – 522366,00 Decoupled Direct Aids 2016 FY 2016 — OTSC — Ecologic Focus Area ONE OFF EUR – 54849,00 0,00 – 54849,00 Decoupled Direct Aids 2016 FY 2016 — Quality of LPIS ONE OFF EUR – 174587,00 0,00 – 174587,00 Decoupled Direct Aids 2016 FY 2016 — Retroactive recoveries ONE OFF EUR – 1243766,00 0,00 – 1243766,00 Total DK: EUR – 2906709,00 0,00 – 2906709,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Decoupled Direct Aids 2014 Claim year 2013: Insufficient quality of on-the-spot checks ONE OFF EUR – 9312,36 0,00 – 9312,36 Decoupled Direct Aids 2015 Claim year 2013: Insufficient quality of on-the-spot checks ONE OFF EUR – 26,35 0,00 – 26,35 Cross Compliance 2015 Deficiencies in the random part of animal welfare sample, CY2012-2014 ONE OFF EUR – 66615,68 0,00 – 66615,68 Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2013 FLAT RATE 2,00 % EUR – 240657,88 – 11564,21 – 229093,67 Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Wine — CY 2013 FLAT RATE 2,00 % EUR – 30,18 0,00 – 30,18 Cross Compliance 2015 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar I — CY 2014 FLAT RATE 2,00 % EUR – 222425,22 0,00 – 222425,22 Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014 FLAT RATE 2,00 % EUR – 10385,58 0,00 – 10385,58 Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Wine — CY 2014 FLAT RATE 2,00 % EUR – 448,95 0,00 – 448,95 Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar I — CY 2012 FLAT RATE 2,00 % EUR – 247147,90 – 15410,19 – 231737,71 Cross Compliance 2014 Deficiencies in the scope of the controls of SMR2, SMR4 and in the performance and report of animal welfare, CY2013 ONE OFF EUR – 89033,37 0,00 – 89033,37 Cross Compliance 2013 Deficiencies in the scope of the controls of SMR2, SMR4, in the performance and report of animal welfare and in the control of parcels on-the-spot, CY2012 ONE OFF EUR – 316430,95 0,00 – 316430,95 Fruit and Vegetables — Operational Programmes 2012 Deficiency in key control with calculated financial impact — Cataluña ONE OFF EUR – 122144,38 0,00 – 122144,38 Fruit and Vegetables — Operational Programmes 2013 Deficiency in key control with calculated financial impact — Cataluña ONE OFF EUR – 122144,38 0,00 – 122144,38 Fruit and Vegetables — Operational Programmes 2011 Flat-rate aid payments for personnel costs FLAT RATE 5,00 % EUR – 97958,68 – 97958,68 0,00 Fruit and Vegetables — Operational Programmes 2012 Flat-rate aid payments for personnel costs FLAT RATE 5,00 % EUR – 112555,18 – 91488,65 – 21066,53 Decoupled Direct Aids 2014 Insufficient number of on-the-spot checks in claim year 2013 ONE OFF EUR – 5707,30 0,00 – 5707,30 Decoupled Direct Aids 2014 Insufficient number of on-the-spot checks in claim year 2013 for permanent pasture ONE OFF EUR – 82097,33 – 82097,33 0,00 Decoupled Direct Aids 2014 Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012 ONE OFF EUR – 12884,58 0,00 – 12884,58 Decoupled Direct Aids 2014 Lack of retroactivity analysis carried out in claim year 2013 in relation to the years 2010 to 2012 (related to permanent pasture) ONE OFF EUR – 19298,48 – 19298,48 0,00 Decoupled Direct Aids 2014 Lack of retroactivity analysis carried out in claim year 2014 in relation to the years 2011 to 2013 ONE OFF EUR – 9603,76 0,00 – 9603,76 Certification 2012 overshooting of global ceiling FY2012 ONE OFF EUR – 18356430,10 – 287742,17 – 18068687,93 Wine — Promotion on third country markets 2014 Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008) FLAT RATE 5,00 % EUR – 44060,79 0,00 – 44060,79 Wine — Promotion on third country markets 2015 Performance of administrative checks, including cross-checks, covering all aid applications and payment claims (art. 59 of R.1306/2013 and art. 77 of R.555/2008) FLAT RATE 5,00 % EUR – 19149,42 0,00 – 19149,42 Fruit and Vegetables — Operational Programmes 2012 Unduly recognised PO — Cataluña ONE OFF EUR – 1054948,10 0,00 – 1054948,10 Fruit and Vegetables — Operational Programmes 2013 Unduly recognised PO — Cataluña ONE OFF EUR – 1139900,05 0,00 – 1139900,05 Scrutiny of transactions 2012 weaknesses control system FLAT RATE 0,50 % EUR – 798575,83 – 35460,70 – 763115,13 Scrutiny of transactions 2013 weaknesses control system FLAT RATE 0,50 % EUR – 872653,50 0,00 – 872653,50 Fruit and Vegetables — Operational Programmes 2012 Weaknesses in a key control FLAT RATE 5,00 % EUR – 1536412,02 – 158849,53 – 1377562,49 Fruit and Vegetables — Operational Programmes 2013 Weaknesses in a key control FLAT RATE 5,00 % EUR – 2943353,24 – 191765,11 – 2751588,13 Fruit and Vegetables — Operational programmes incl withdrawals 2014 weaknesses in key control FLAT RATE 5,00 % EUR – 3103864,90 – 135618,25 – 2968246,65 Fruit and Vegetables — Operational Programmes 2011 Weakness in approval of programmes — Valencia FLAT RATE 5,00 % EUR – 27829,89 0,00 – 27829,89 Fruit and Vegetables — Operational Programmes 2012 Weakness in approval of programmes — Valencia FLAT RATE 5,00 % EUR – 20026,86 – 20026,86 0,00 Fruit and Vegetables — Operational Programmes 2013 Weakness in approval of programmes — Valencia FLAT RATE 5,00 % EUR – 27546,54 – 27546,54 0,00 Scrutiny of transactions 2011 weakness in control system FLAT RATE 0,50 % EUR – 587025,35 – 93858,22 – 493167,13 Total ES: EUR – 32318685,08 – 1268684,92 – 31050000,16 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Milk — Schoolmilk 2013 incomplete administrative controls FLAT RATE 3,78 % EUR – 237587,74 0,00 – 237587,74 Milk — Schoolmilk 2014 incomplete administrative controls FLAT RATE 3,78 % EUR – 437243,59 0,00 – 437243,59 Certification 2013 late payments ONE OFF EUR – 646948,97 0,00 – 646948,97 Certification 2012 management weaknesses ONE OFF EUR – 109959,83 0,00 – 109959,83 Certification 2013 management weaknesses in the FY2013 ONE OFF EUR – 137612,96 0,00 – 137612,96 Milk — Schoolmilk 2014 non-application of payment reduction for late submission ONE OFF EUR – 1281052,48 – 374599,36 – 906453,12 Milk — Schoolmilk 2015 non-application of payment reduction for late submission ONE OFF EUR – 846946,00 0,00 – 846946,00 Export refunds — other 2011 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 94,00 % EUR – 11000810,21 0,00 – 11000810,21 Export refunds — other 2012 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 94,00 % EUR – 52202377,67 0,00 – 52202377,67 Export refunds — other 2013 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 94,00 % EUR – 27340769,48 0,00 – 27340769,48 Export refunds — other 2011 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 83,33 % EUR – 3507120,69 0,00 – 3507120,69 Export refunds — other 2012 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 83,33 % EUR – 16247139,77 0,00 – 16247139,77 Export refunds — other 2013 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 83,33 % EUR – 10103631,00 0,00 – 10103631,00 Export Refunds (2014+) 2014 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 83,33 % EUR – 415472,21 0,00 – 415472,21 Export Refunds (2014+) 2014 Severe weaknesses in checks on the sound, fair and marketable quality of exported poultry benefiting from export refunds EXTRAPOLATED 94,00 % EUR – 83895,58 0,00 – 83895,58 Total FR: EUR – 124598568,18 – 374599,36 – 124223968,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Cross Compliance 2014 Leniency of the sanctioning system, CY2013 ONE OFF EUR – 149585,87 0,00 – 149585,87 Cross Compliance 2015 Leniency of the sanctioning system, CY2014 ONE OFF EUR – 161979,04 0,00 – 161979,04 Cross Compliance 2013 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR – 589334,72 0,00 – 589334,72 Cross Compliance 2014 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR 5986,07 0,00 5986,07 Total GR: EUR – 894913,56 0,00 – 894913,56 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Irregularities 2009 Case 2008000093: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 541621,44 0,00 – 541621,44 Irregularities 2009 Case 3099: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 1008606,28 0,00 – 1008606,28 Irregularities 2009 Case 3133: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 539514,05 0,00 – 539514,05 Irregularities 2010 Case 3690: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 1378239,16 0,00 – 1378239,16 Irregularities 2009 Case 8002: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 2673871,96 0,00 – 2673871,96 Irregularities 2012 Case 8194&8558: Negligence attributable to the Member State in the recovery proceedings ONE OFF EUR – 1809767,13 0,00 – 1809767,13 Irregularities 2009 Case 8522: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 739489,65 0,00 – 739489,65 Irregularities 2012 Case 8802: Delays in the recovery proceedings ONE OFF EUR – 10298,68 0,00 – 10298,68 Irregularities 2009 Case 9117: Delays in the recovery proceedings ONE OFF EUR – 585884,28 0,00 – 585884,28 Irregularities 2012 Case 9172: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 743929,98 0,00 – 743929,98 Irregularities 2010 Case 9298: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 152704,50 0,00 – 152704,50 Irregularities 2012 Case OLAF OF/2010/0942: Negligence in the recovery proceedings attributable to the Member State ONE OFF EUR – 101410,87 0,00 – 101410,87 Irregularities 2009 Cases 11353, 11354, 11355, 14982: negligence attributable to the Member State in the recovery proceedings ONE OFF EUR – 9201609,04 0,00 – 9201609,04 Irregularities 2012 Cases 3108, 3109: Delays in the recovery proceedings ONE OFF EUR – 1541365,89 0,00 – 1541365,89 Irregularities 2012 Cases 8155 and 8187: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 1694447,20 0,00 – 1694447,20 Irregularities 2012 Cases 8316 and 8859: Delays in the recovery proceedings and negligence attributable to the Member State ONE OFF EUR – 6812811,90 0,00 – 6812811,90 Irregularities 2012 Cases 8433, 8434, 8435: Delays in the recovery proceedings ONE OFF EUR – 8321237,00 0,00 – 8321237,00 Irregularities 2012 Cases corrected or declared irrecoverable between FY2010 and FY2013: correction on the basis of the negligence in recovery proceedings demonstrated in the management of individual files FLAT RATE 100,00 % EUR – 37925444,68 0,00 – 37925444,68 Certification 2011 correction for the B account- Court seizures ONE OFF EUR – 45285,89 0,00 – 45285,89 Certification 2011 correction for the B-account: late payments ONE OFF EUR – 493670,22 0,00 – 493670,22 Irregularities 2009 Erroneous classification of case as with judiciary proceedings ongoing, and amount thereby escaping the application of the 50/50 rule ONE OFF EUR – 1106,60 0,00 – 1106,60 Certification 2007 EU debts recorded as National debts ONE OFF EUR – 17196,50 0,00 – 17196,50 Certification 2008 EU debts recorded as National debts ONE OFF EUR – 364988,16 0,00 – 364988,16 Certification 2009 EU debts recorded as National debts ONE OFF EUR – 31531,16 0,00 – 31531,16 Certification 2010 EU debts recorded as National debts ONE OFF EUR – 99765,05 0,00 – 99765,05 Certification 2011 EU debts recorded as National debts ONE OFF EUR – 91996,91 0,00 – 91996,91 Cross Compliance 2013 Leniency of the sanctioning system in animal area, CY2012 ONE OFF EUR – 92510,77 0,00 – 92510,77 Cross Compliance 2015 Limited access to veterinarian control reports, CY2014 FLAT RATE 2,00 % EUR – 1148562,11 0,00 – 1148562,11 Certification 2007 Negligence in the management of recoveries and other debts ONE OFF EUR – 4491218,51 0,00 – 4491218,51 Certification 2008 Negligence in the management of recoveries and other debts ONE OFF EUR – 95324148,63 0,00 – 95324148,63 Certification 2009 Negligence in the management of recoveries and other debts ONE OFF EUR – 8235009,37 0,00 – 8235009,37 Certification 2010 Negligence in the management of recoveries and other debts ONE OFF EUR – 26055691,76 0,00 – 26055691,76 Certification 2011 Negligence in the management of recoveries and other debts ONE OFF EUR – 24026882,28 0,00 – 24026882,28 Cross Compliance 2014 No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013 FLAT RATE 2,00 % EUR – 449776,89 0,00 – 449776,89 Irregularities 2011 OLAF CASE OF/2007/0889: Irregularity outcome of the negligence of the Member State authorities ONE OFF EUR – 13189041,35 0,00 – 13189041,35 Cross Compliance 2014 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013 FLAT RATE 5,00 % EUR – 237679,39 0,00 – 237679,39 Cross Compliance 2015 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014 FLAT RATE 5,00 % EUR – 240761,35 0,00 – 240761,35 Cross Compliance 2016 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2015 FLAT RATE 5,00 % EUR – 199521,76 0,00 – 199521,76 Cross Compliance 2013 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 3323958,59 – 160,12 – 3323798,47 Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 7033,28 0,00 – 7033,28 Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 FLAT RATE 2,00 % EUR – 186,77 0,00 – 186,77 Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 ONE OFF EUR – 3271891,50 0,00 – 3271891,50 Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 FLAT RATE 2,00 % EUR – 10760,16 0,00 – 10760,16 Total IT: EUR – 257232428,65 – 160,12 – 257232268,53 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Fruit and Vegetables — Operational Programmes 2012 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO X ONE OFF EUR – 175573,68 0,00 – 175573,68 Fruit and Vegetables — Operational Programmes 2013 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): aid unduly paid to PO X ONE OFF EUR – 252204,60 0,00 – 252204,60 Fruit and Vegetables — Operational Programmes 2012 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013 FLAT RATE 5,00 % EUR – 244696,30 – 8778,69 – 235917,61 Fruit and Vegetables — Operational Programmes 2013 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system FY2012 and 2013 FLAT RATE 5,00 % EUR – 366164,35 – 12610,23 – 353554,12 Fruit and Vegetables — Operational programmes incl withdrawals 2014 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015 FLAT RATE 5,00 % EUR – 2631,15 0,00 – 2631,15 Fruit and Vegetables — Operational programmes incl withdrawals 2015 Checks on the POs' respect of recognition criteria by the regional offices (DRAPs): weaknesses in the control system — FY2014 and FY2015 FLAT RATE 5,00 % EUR – 8500,96 0,00 – 8500,96 Certification 2011 non-respect of payment deadlines ONE OFF EUR – 1995329,97 – 1995329,97 0,00 Certification 2011 overshooting of ceiling ONE OFF EUR – 112617,66 – 112617,66 0,00 Clearance of Accounts — Financial Clearance 2012 overshooting of ceiling ONE OFF EUR – 981955,95 – 981955,95 0,00 Clearance of Accounts — Financial Clearance 2012 overshooting of ceiling — in addition, still to be deduced ONE OFF EUR – 584114,93 0,00 – 584114,93 Total PT: EUR – 4723789,55 – 3111292,50 – 1612497,05 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Irregularities 2012 Known error resulting from the substantive testing on Annex III A ONE OFF EUR – 18439,35 0,00 – 18439,35 Fruit and Vegetables — Pre-recognised Producer Groups 2013 PG: maintenance of recognition and Recognition Plans. FY 2013&2014 FLAT RATE 10,00 % EUR – 778261,88 0,00 – 778261,88 Fruit and Vegetables — Pre-recognised Producer Groups 2014 PG: maintenance of recognition and Recognition Plans. FY 2013&2014 FLAT RATE 10,00 % EUR – 589910,80 0,00 – 589910,80 Fruit and Vegetables — Pre-recognised Producer Groups 2015 PG: maintenance of recognition and Recognition Plans. FY 2013&2014 FLAT RATE 10,00 % EUR – 346636,03 0,00 – 346636,03 Fruit and Vegetables — Operational Programmes 2013 PO: Checks on aid claims — Eligibility of Expenditure FY 2013 FLAT RATE 5,00 % EUR – 20646,29 0,00 – 20646,29 Fruit and Vegetables — Operational programmes incl withdrawals 2014 PO Checks on aid claims — Eligibility of Expenditure FY 2014 FLAT RATE 5,00 % EUR – 30663,30 0,00 – 30663,30 Fruit and Vegetables — Operational programmes incl withdrawals 2015 PO Checks on aid claims — Eligibility of Expenditure FY 2015 FLAT RATE 5,00 % EUR – 47987,50 0,00 – 47987,50 Total RO: EUR – 1832545,15 0,00 – 1832545,15 Currency Amount Deductions Financial Impact EUR – 427851592,99 – 5439685,84 – 422411907,15

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214: implementation of an appropriate sanction system FLAT RATE 5,00 % EUR – 5958,97 0,00 – 5958,97 Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214 Organic Farming — Adequate supervision procedure EXTRAPOLATED 0,21 % EUR – 101920,89 0,00 – 101920,89 Total AT: EUR – 107879,86 0,00 – 107879,86 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 2793872,47 – 2793872,47 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1074263,60 – 1074263,60 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 780941,24 – 780941,24 0,00 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1637751,75 0,00 – 1637751,75 Rural Development EAFRD Investment — public beneficiaries 2014 5 % flat rate correction for deficiencies in OTSC, verification of public procurement, the reasonableness of costs and ineligible expenditure FLAT RATE 5,00 % EUR – 1690283,33 0,00 – 1690283,33 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 259643,71 0,00 259643,71 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 107839,98 0,00 107839,98 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Adjustment due to national authorities withdrawing previous corrected amounts ONE OFF EUR 51063,74 0,00 51063,74 Cross Compliance 2013 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2012 FLAT RATE 3,00 % EUR – 27147,64 0,00 – 27147,64 Cross Compliance 2014 Deficiencies in the scope, extent and quality of OTSC and reporting for SMR7 and 8, application of tolerances, CY2013 FLAT RATE 6,00 % EUR – 105957,72 0,00 – 105957,72 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2010 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 4183858,87 – 418385,89 – 3765472,98 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 896213,65 – 89621,36 – 806592,29 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 556147,52 – 55614,76 – 500532,76 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Extrapolated 9 % correction-weaknesses concerning the reasonableness of costs and ineligible expenditure EXTRAPOLATED 9,00 % EUR – 2893246,02 0,00 – 2893246,02 Cross Compliance 2015 Failure to achieve the mandatory control rate for SMR7 and 8, weakness in the increase of the control rate, CY2014 FLAT RATE 10,00 % EUR – 350314,96 0,00 – 350314,96 Total BG: EUR – 16571451,34 – 5212699,32 – 11358752,02 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Rural Development EAFRD Investment — public beneficiaries 2014 Financial errors in public procurements audited ONE OFF EUR – 351787,61 – 349181,08 – 2606,53 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Financial errors in public procurements audited ONE OFF EUR – 159761,90 0,00 – 159761,90 Certification 2015 Financial errors in the EAFRD population ONE OFF EUR – 511727,53 0,00 – 511727,53 Total DE: EUR – 1023277,04 – 349181,08 – 674095,96 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 FLAT RATE 2,00 % EUR 2,40 0,00 2,40 Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Deficient risk analysis — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 2272,97 0,00 – 2272,97 Cross Compliance 2014 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 FLAT RATE 2,00 % EUR 1,06 0,00 1,06 Cross Compliance 2015 Deficiencies in the scope and quality of OTSC — Deficient reporting of OTSC — Late performance of OTSC — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 2493,06 0,00 – 2493,06 Cross Compliance 2013 Deficiencies in the scope and quality of OTSC — Late performance of OTSC — Deficient sampling of parcels for OTSC — Deficient risk analysis — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 180,81 0,00 – 180,81 Certification 2013 Material error in EAFRD accounts ONE OFF EUR – 903456,80 – 17985,15 – 885471,65 Total ES: EUR – 908400,18 – 17985,15 – 890415,03 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Rural Development EAFRD Investment — private beneficiaries 2014 Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 FLAT RATE 5,00 % EUR – 4980641,31 – 41685,40 – 4938955,91 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiencies in the verification of the reasonableness of the costs and of the payment claims Measures 121 and 123 FLAT RATE 5,00 % EUR – 396917,70 0,00 – 396917,70 Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2015 Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 FLAT RATE 5,00 % EUR – 4482936,52 0,00 – 4482936,52 Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2016 Deficiencies in the verification of the reasonableness of the costs and of the payment claims of Measures 121 and 123 FLAT RATE 5,00 % EUR – 1595408,44 0,00 – 1595408,44 Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2015 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 3184129,20 – 1592064,61 – 1592064,59 Rural Development EAFRD (2014-2020) Investment — private beneficiaries 2016 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 1279291,51 – 639645,75 – 639645,76 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 344907,12 – 171577,47 – 173329,65 Rural Development EAFRD Investment — private beneficiaries 2014 Deficiency in the verification of reasonableness of the costs: correction with recurrence for Measures 121C4 and 123A FLAT RATE 10,00 % EUR – 2802935,54 – 1404390,37 – 1398545,17 Rural Development EAFRD Investment — public beneficiaries 2014 Exclusion of ineligible expenditure M321 ONE OFF EUR – 68062,01 0,00 – 68062,01 Certification 2012 management weaknesses ONE OFF EUR – 16845764,04 0,00 – 16845764,04 Certification 2013 management weaknesses in the FY2013 ONE OFF EUR – 10359335,40 0,00 – 10359335,40 Total FR: EUR – 46340328,79 – 3849363,60 – 42490965,19 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 measure 214 — FY2014: weaknesses in the control system for livestock density (both administrative and on the spot) FLAT RATE 5,00 % EUR – 538979,08 0,00 – 538979,08 Rural Development EAFRD (2014-2020) measures subject to IACS 2015 measure 214 — FY2015: weaknesses in the control system for livestock density (both administrative and on the spot) FLAT RATE 5,00 % EUR – 543702,51 0,00 – 543702,51 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 measure 221 — FY2014: weaknesses in the check of eligibility criteria ONE OFF EUR – 12204,00 0,00 – 12204,00 Rural Development EAFRD (2014-2020) forestry measures 2015 measure 221 — FY2015: weaknesses in the check of eligibility criteria ONE OFF EUR – 12204,00 0,00 – 12204,00 Rural Development EAFRD LEADER 2014 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR – 602585,37 0,00 – 602585,37 Rural Development EAFRD LEADER 2015 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR 4026,71 0,00 4026,71 Rural Development EAFRD LEADER 2016 One deficient key control and one absent ancillary control FLAT RATE 5,00 % EUR 368,09 0,00 368,09 Total GB: EUR – 1705280,16 0,00 – 1705280,16 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Cross Compliance 2013 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR – 229711,85 0,00 – 229711,85 Cross Compliance 2014 Weakness in risk analysis, MRFPP and SMR1, CY2012 FLAT RATE 2,00 % EUR – 57428,76 0,00 – 57428,76 Total GR: EUR – 287140,61 0,00 – 287140,61 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costs ONE OFF EUR – 26409,49 0,00 – 26409,49 Rural Development EAFRD Investment — private beneficiaries 2014 Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costs ONE OFF EUR – 45475,98 0,00 – 45475,98 Rural Development EAFRD (2014-2020) Risk management 2015 Deficiencies in key control: Appropriate evaluation of the reasonableness of costs using a suitable evaluation systemrelated to the General costs ONE OFF EUR – 133118,88 0,00 – 133118,88 Cross Compliance 2013 Leniency of the sanctioning system in animal area, CY2012 ONE OFF EUR – 7112,87 0,00 – 7112,87 Cross Compliance 2015 Limited access to veterinarian control reports, CY2014 FLAT RATE 2,00 % EUR – 175426,91 0,00 – 175426,91 Cross Compliance 2014 No check for one GAEC and partial check of two SMRs, Farmer without animals, CY2013 FLAT RATE 2,00 % EUR – 39153,87 0,00 – 39153,87 Cross Compliance 2014 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2013 FLAT RATE 5,00 % EUR – 61526,63 0,00 – 61526,63 Cross Compliance 2015 Partial control of two requirements, use of sectoral check without require assurance, farmers with animals, CY2014 FLAT RATE 5,00 % EUR – 78725,47 0,00 – 78725,47 Cross Compliance 2013 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 280745,26 – 41,98 – 280703,28 Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 ONE OFF EUR – 97287,65 0,00 – 97287,65 Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2012 FLAT RATE 2,00 % EUR – 13600,21 0,00 – 13600,21 Cross Compliance 2014 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 ONE OFF EUR – 203367,80 0,00 – 203367,80 Cross Compliance 2015 SMR1 and 5 not controlled outside Natura2000 area, weakness in checks for SMR7 and SMR16, limited access to veterinarian control reports, CY2013 FLAT RATE 2,00 % EUR – 27839,23 0,00 – 27839,23 Rural Development EAFRD (2014-2020) measures subject to IACS 2015 Two agri-environmental sub-measures(214): Inappropriate follow-up of the results of cross-checks in all appropriate cases with data from the IACS. FLAT RATE 3,00 % EUR – 148200,00 0,00 – 148200,00 Total IT: EUR – 1337990,25 – 41,98 – 1337948,27 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Rural Development EAFRD Axis 4 LEADER (2007-2013) 2013 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 1288795,90 0,00 – 1288795,90 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 1530512,90 0,00 – 1530512,90 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2015 Deficiencies in key controls: 1) Quality of on-the-spot checks; 2) Evaluation of reasonableness of costs at application stage; 3) Eligibility of costs of the operation (in-kind contributions) FLAT RATE 5,00 % EUR – 926149,21 0,00 – 926149,21 Rural Development EAFRD LEADER 2016 Deficiencies in key controls: 1) Quality of on-the-spot checks 2) Evaluation of reasonableness of costs at application stage 3) Eligibility of costs of the operation (in-kind contributions). Correction period: 16.10.2015-31.12.2015. FLAT RATE 5,00 % EUR – 462436,92 0,00 – 462436,92 Total LT: EUR – 4207894,93 0,00 – 4207894,93 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LU Clearance of accounts — Conformity Clearance 2010 Non respect of the eligibility criteria ONE OFF 0,00 % EUR – 1469939,00 0,00 – 1469939,00 Total LU: EUR – 1469939,00 0,00 – 1469939,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact MT Certification 2015 Clearance of accounts FY2015 ONE OFF EUR – 131903,31 0,00 – 131903,31 Total MT: EUR – 131903,31 0,00 – 131903,31 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 deficiencies in key and ancillary controls FLAT RATE 5,00 % EUR – 217083,50 0,00 – 217083,50 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 89804,68 0,00 – 89804,68 Rural Development EAFRD Axis 4 LEADER (2007-2013) 2015 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 314873,64 0,00 – 314873,64 Rural Development EAFRD LEADER 2016 deficiencies in key and ancillary controls FLAT RATE 7,00 % EUR – 216895,65 0,00 – 216895,65 Total NL: EUR – 838657,47 0,00 – 838657,47 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Rural Development EAFRD Investment — private beneficiaries 2015 Controls on artificial conditions FLAT RATE 5,00 % EUR – 949386,13 0,00 – 949386,13 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility of the beneficiary — skills verification and Controls on artificial conditions FLAT RATE 5,00 % EUR – 2661268,10 0,00 – 2661268,10 Rural Development EAFRD Investment — private beneficiaries 2014 Eligibility of the beneficiary — skills verification and Controls on artificial conditions FLAT RATE 5,00 % EUR – 648249,31 0,00 – 648249,31 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1478707,10 – 73935,36 – 1404771,74 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1335193,08 0,00 – 1335193,08 Rural Development EAFRD Investment — private beneficiaries 2014 Eligibility of the costs — respect of ceilings/aid intensity ONE OFF EUR – 1041006,91 0,00 – 1041006,91 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Execution of overlapping amount ONE OFF EUR 0,00 5907,74 – 5907,74 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Execution of overlapping amount FLAT RATE 2,00 % EUR 0,00 2731143,60 – 2731143,60 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2011 Execution of overlapping amount ONE OFF EUR 0,00 53937,77 – 53937,77 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2012 Execution of overlapping amount ONE OFF EUR 0,00 15400,00 – 15400,00 Certification 2012 MLE for the EAFRD IACS population ONE OFF EUR – 4212281,45 – 83053,09 – 4129228,36 Certification 2012 MLE for the EAFRD Non IACS population ONE OFF EUR – 8565856,43 – 852487,19 – 7713369,24 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Procurement- reasonableness of the costs check weaknesses FLAT RATE 2,00 % EUR – 508630,52 0,00 – 508630,52 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Procurement- reasonableness of the costs check weaknesses FLAT RATE 10,00 % EUR – 1533681,75 0,00 – 1533681,75 Rural Development EAFRD Investment — private beneficiaries 2014 Procurement- reasonableness of the costs check weaknesses FLAT RATE 2,00 % EUR – 220258,09 0,00 – 220258,09 Rural Development EAFRD Investment — private beneficiaries 2014 Procurement- reasonableness of the costs check weaknesses FLAT RATE 10,00 % EUR – 511227,25 0,00 – 511227,25 Total RO: EUR – 23665746,12 1796913,47 – 25462659,59 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Certification 2015 Known error in the EAFRD Non-IACS population ONE OFF EUR – 204053,34 0,00 – 204053,34 Total SK: EUR – 204053,34 0,00 – 204053,34 Currency Amount Deductions Financial Impact EUR – 98799942,40 – 7632357,66 – 91167584,74

Versions

1. 2017-06-26