Address https://gelex.eu/eli/EU/decision/2019/1835@2019-10-30/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 61 Budget Item: 0 5 0 7 0 1 0 7

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 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 15 September 2019,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 30 October 2019. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX

Decision: 61 Budget Item: 0 5 0 7 0 1 0 7

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Fruit and Vegetables - Operational Programmes 2009 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 3922888,80 204258,51 1880130,29 Fruit and Vegetables - Operational Programmes 2010 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 4917485,69 2566722,82 2350762,87 Fruit and Vegetables - Operational Programmes 2011 Reimbursement following judgment in case T-237/17 FLAT RATE 10,00 % EUR 440969,18 220484,59 220484,59 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 1,59 % EUR 122921,79 0,00 122921,79 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 3,58 % EUR 8144125,58 0,00 8144125,58 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 3,80 % EUR 1383647,93 0,00 1383647,93 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 4,46 % EUR 3642817,36 0,00 3642817,36 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 4,99 % EUR 375612,88 0,00 375612,88 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 5,86 % EUR 9260920,72 0,00 9260920,72 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 6,40 % EUR 677367,04 0,00 677367,04 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 6,52 % EUR 1126563,99 0,00 1126563,99 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 7,68 % EUR 773889,45 0,00 773889,45 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 8,60 % EUR 608889,90 0,00 608889,90 Decoupled Direct Aids 2011 Reimbursement following judgment in case T-459/16 FLAT RATE 10,04 % EUR 15628447,21 0,00 15628447,21 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 1,53 % EUR 107658,06 0,00 107658,06 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 3,52 % EUR 1461366,24 0,00 1461366,24 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 3,61 % EUR 8152425,60 0,00 8152425,60 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 4,40 % EUR 324045,51 0,00 324045,51 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 4,41 % EUR 3250342,68 0,00 3250342,68 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 5,47 % EUR 8971740,91 0,00 8971740,91 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 6,42 % EUR 1133969,53 0,00 1133969,53 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 7,67 % EUR 758779,44 0,00 758779,44 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 8,71 % EUR 634659,58 0,00 634659,58 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 8,84 % EUR 817979,54 0,00 817979,54 Decoupled Direct Aids 2012 Reimbursement following judgment in case T-459/16 FLAT RATE 10,06 % EUR 16284452,86 0,00 16284452,86 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 1,52 % EUR 233815,98 0,00 233815,98 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 2,73 % EUR 1889533,78 0,00 1889533,78 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 3,47 % EUR 286966,22 0,00 286966,22 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 3,60 % EUR 8922409,09 0,00 8922409,09 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 4,34 % EUR 3595030,51 0,00 3595030,51 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 5,23 % EUR 9337109,09 0,00 9337109,09 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 5,67 % EUR 1253352,06 0,00 1253352,06 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,11 % EUR 735385,02 0,00 735385,02 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,35 % EUR 976720,07 0,00 976720,07 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 8,47 % EUR 791381,36 0,00 791381,36 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-459/16 FLAT RATE 10,09 % EUR 16273380,81 0,00 16273380,81 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 1,78 % EUR 213024,96 0,00 213024,96 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 2,43 % EUR 1257733,69 0,00 1257733,69 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 3,58 % EUR 8900539,54 0,00 8900539,54 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 3,67 % EUR 163452,06 0,00 163452,06 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 5,22 % EUR 13137895,99 0,00 13137895,99 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 5,62 % EUR 1224032,81 0,00 1224032,81 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,21 % EUR 1097274,61 0,00 1097274,61 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,22 % EUR 747321,72 0,00 747321,72 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 8,53 % EUR 1000460,40 0,00 1000460,40 Decoupled Direct Aids 2014 Reimbursement following judgment in case T-459/16 FLAT RATE 10,09 % EUR 16483871,52 0,00 16483871,52 Total ES: EUR 181444658,76 4829965,92 176614692,84 Currency Amount Deductions Financial Impact EUR 181444658,76 4829965,92 176614692,84

Budget Item: 6 7 0 1

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2017 administrative error (p.105 du CB report) ONE OFF EUR - 497,41 0,00 - 497,41 Clearance of Accounts - Financial Clearance 2017 over estimation on expenditure (prg. 5.3.4 of CB report) ONE OFF EUR - 597,14 0,00 - 597,14 School Fruit Scheme 2017 School Scheme for SPW (Service Public Wallonie) ONE OFF EUR - 76658,15 0,00 - 76658,15 Total BE: EUR - 77752,70 0,00 - 77752,70 BG Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR -1006053,47 - 465,49 -1005587,98 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 1943,57 0,00 - 1943,57 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 86,08 0,00 - 86,08 Cross-compliance 2015 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 13495,90 0,00 - 13495,90 Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 1392,60 - 5,43 - 1387,17 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 1108875,35 0,00 -1108875,35 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 2508,66 0,00 - 2508,66 Other Direct Aids 2018 Insufficient level of OTSC ONE OFF EUR - 69316,19 0,00 - 69316,19 Voluntary Coupled Support 2018 Insufficient level of OTSC ONE OFF EUR - 143052,20 0,00 - 143052,20 Fruit and Vegetables - Exceptional support measures 2015 Reimbursement due to double recovery of reductions FY 2015 ONE OFF EUR 6590,91 0,00 690,91 Total BG: EUR -2340133,11 - 470,92 -2339662,19 CY Voluntary Coupled Support 2017 Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 1 ONE OFF EUR - 45645,68 0,00 - 45645,68 Voluntary Coupled Support 2017 Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 3 ONE OFF EUR - 11476,64 0,00 - 11476,64 Total CY: EUR - 57122,32 0,00 - 57122,32 CZ School Fruit Scheme 2016 Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2016 and FY2017 FLAT RATE 5,00 % EUR - 189042,66 0,00 - 189042,66 School Fruit Scheme 2017 Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2016 and FY2017 FLAT RATE 5,00 % EUR - 195157,27 0,00 - 195157,27 School Fruit Scheme 2018 Deficiencies in key control Performance of on-the-spot checks of sufficient quality FY2018 FLAT RATE 5,00 % EUR - 18547,93 0,00 - 18547,93 Total CZ: EUR - 402747,86 0,00 - 402747,86 DE Fruit and Vegetables - Operational programmes incl withdrawals 2016 Actions not implemented - OP 2015 ONE OFF EUR - 18715,44 0,00 - 18715,44 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Actions not implemented OP 2016 ONE OFF EUR - 114,70 0,00 - 114,70 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Carry over - ineligible amount FY 2016 ONE OFF EUR - 62468,92 0,00 - 62468,92 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Carry over - ineligible expenditure FY 2017 ONE OFF EUR - 2593,24 0,00 - 2593,24 Irregularities 2017 compliance testing and substantive testing of Annexes II and III and known errors (annual sanctions) ONE OFF EUR - 70522,63 0,00 - 70522,63 Certification 2017 Differences in debts' reconciliation EAGF ONE OFF EUR - 32117,63 0,00 - 32117,63 Clearance of Accounts - Financial Clearance 2017 Financial errors found in substantive testing on EAGF (annex 1 of CB report) ONE OFF EUR - 205,77 0,00 - 205,77 Certification 2017 Individual errors in EAGF ONE OFF EUR - 347912,42 0,00 - 347912,42 Total DE: EUR - 534650,75 0,00 - 534650,75 ES Wine - Investment 2015 Absence of checks on the soundness of estimates FY 2015 FLAT RATE 10,00 % EUR - 91783,15 0,00 - 91783,15 Wine - Investment 2016 Absence of checks on the soundness of estimates FY 2016 FLAT RATE 10,00 % EUR - 143195,41 0,00 - 143195,41 Wine - Investment 2017 Absence of checks on the soundness of estimates FY 2017 FLAT RATE 10,00 % EUR - 83928,98 0,00 - 83928,98 Wine - Investment 2015 Actions paid not included in Support Applicatoin - FY 2015 ONE OFF EUR - 179674,57 0,00 - 179674,57 Wine - Investment 2016 Actions paid not included in Support Applicatoin - FY 2016 ONE OFF EUR - 477034,00 0,00 - 477034,00 Wine - Investment 2015 Deficiency control of replacement of barrels FLAT RATE 5,00 % EUR - 20659,11 0,00 - 20659,11 Wine - Investment 2016 Deficiency in control replacement barrels FY 2016 FLAT RATE 5,00 % EUR - 58234,92 0,00 - 58234,92 Total ES: EUR -1054510,14 0,00 -1054510,14 FR Irregularities 2015 Application de sanction en cas d'intentionnalité ONE OFF EUR -1915954,75 - 353235,44 -1562719,31 Irregularities 2016 Application de sanction en cas d'intentionnalité ONE OFF EUR -1793774,28 - 469942,73 -1323831,55 Irregularities 2017 Application de sanction en cas d'intentionnalité ONE OFF EUR -1435446,92 0,00 -1435446,92 Other Direct Aid - POSEI (2014+) 2016 Contrôles administratifs exhaustifs insuffisants FY2016 FLAT RATE 5,00 % EUR - 400907,21 - 44784,16 - 356123,05 Other Direct Aid - POSEI (2014+) 2017 Contrôles administratifs exhaustifs insuffisants FY2017 FLAT RATE 5,00 % EUR - 448715,16 0,00 - 448715,16 Other Direct Aid - POSEI (2014+) 2018 Contrôles administratifs exhaustifs insuffisants FY2018 FLAT RATE 5,00 % EUR - 453373,17 0,00 - 453373,17 Wine - Promotion on third country markets 2015 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 177746,45 0,00 - 177746,45 Wine - Promotion on third country markets 2016 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 205303,65 - 54653,76 - 150649,89 Wine - Promotion on third country markets 2017 Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. FLAT RATE 7,00 % EUR - 32754,65 0,00 - 32754,65 Total FR: EUR -6863976,24 - 922616,09 -5941360,15 GB Entitlements 2016 BPS calculation not finalised/notified - impact on BPS 2015 ONE OFF EUR - 72690,20 - 416,38 - 72273,82 Entitlements 2017 BPS calculation not finalised/notified - impact on BPS 2016 ONE OFF EUR - 125141,46 - 746,55 - 124394,91 Decoupled Direct Aids 2016 BPS calculation not finalised/notified - impact on greening 2015 ONE OFF EUR - 34726,50 - 334,36 - 34392,14 Decoupled Direct Aids 2017 BPS calculation not finalised/notified - impact on greening 2016 ONE OFF EUR - 53070,85 - 507,58 - 52563,27 Decoupled Direct Aids 2016 BPS calculation not finalised/notified - impact on YF 2015 ONE OFF EUR - 621,92 - 3,56 - 618,36 Decoupled Direct Aids 2017 BPS calculation not finalised/notified - impact on YF 2016 ONE OFF EUR - 105,86 - 0,63 - 105,23 Entitlements 2016 Checks of the active farmer status - impact on BPS 2015 ONE OFF EUR - 30199,79 - 172,99 - 30026,80 Entitlements 2017 Checks of the active farmer status - impact on BPS 2016 ONE OFF EUR - 110341,24 - 658,26 - 109682,98 Entitlements 2018 Checks of the active farmer status - impact on BPS 2017 FLAT RATE 2,00 % EUR - 53909,19 0,00 - 53909,19 Decoupled Direct Aids 2016 Checks of the active farmer status - impact on greening 2015 ONE OFF EUR - 13142,45 - 126,54 - 13015,91 Decoupled Direct Aids 2017 Checks of the active farmer status - impact on greening 2016 ONE OFF EUR - 46208,88 - 441,95 - 45766,93 Decoupled Direct Aids 2018 Checks of the active farmer status - impact on greening 2017 FLAT RATE 2,00 % EUR - 22855,89 0,00 - 22855,89 Decoupled Direct Aids 2016 Checks of the active farmer status - impact on YF 2015 ONE OFF EUR - 107,06 - 0,61 - 106,45 Decoupled Direct Aids 2017 Checks of the active farmer status - impact on YF 2016 ONE OFF EUR - 294,97 - 1,76 - 293,21 Decoupled Direct Aids 2018 Checks of the active farmer status - impact on YF 2017 FLAT RATE 2,00 % EUR - 44,17 0,00 - 44,17 Entitlements 2016 Checks on the establishment of PE - impact on BPS 2015 ONE OFF EUR - 23659,93 - 135,53 - 23524,40 Entitlements 2017 Checks on the establishment of PE - impact on BPS 2016 ONE OFF EUR - 24133,52 - 143,97 - 23989,55 Entitlements 2018 Checks on the establishment of PE - impact on BPS 2017 ONE OFF EUR - 24851,63 0,00 - 24851,63 Decoupled Direct Aids 2016 Checks on the establishment of PE - impact on greening 2015 ONE OFF EUR - 10490,85 - 101,01 - 10389,84 Decoupled Direct Aids 2017 Checks on the establishment of PE - impact on greening 2016 ONE OFF EUR - 10700,16 - 102,34 - 10597,82 Decoupled Direct Aids 2018 Checks on the establishment of PE - impact on greening 2017 ONE OFF EUR - 10697,48 0,00 - 10697,48 Entitlements 2017 Weakness in the definition of Active Farmer- connected companies (BPS) ONE OFF EUR -1028190,68 0,00 -1028190,68 Decoupled Direct Aids 2017 Weakness in the definition of Active Farmer- connected companies (Greening) ONE OFF EUR - 560949,25 0,00 - 560949,25 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS01) ONE OFF EUR - 40185,21 0,00 - 40185,21 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS02) ONE OFF EUR - 8468,96 0,00 - 8468,96 Voluntary Coupled Support 2017 Weakness in the definition of Active Farmer- connected companies (VCS03) ONE OFF EUR - 96566,25 0,00 - 96566,25 Decoupled Direct Aids 2017 Weakness in the definition of Active Farmer- connected companies (YFS) ONE OFF EUR - 3447,83 0,00 - 3447,83 Total GB: EUR -2405802,18 - 3894,02 -240908,16 HR Decoupled Direct Aids 2017 Incorrect calculation of administrative penalties ONE OFF EUR - 84324,37 0,00 - 84324,37 Decoupled Direct Aids 2016 Minimum control rate for on-the-spot checks not reached ONE OFF EUR - 35671,36 0,00 - 35671,36 Decoupled Direct Aids 2017 Minimum control rate for on-the-spot checks not reached ONE OFF EUR - 35671,36 0,00 - 35671,36 Decoupled Direct Aids 2018 Minimum control rate for on-the-spot checks not reached ONE OFF EUR - 35671,36 0,00 - 35671,36 Decoupled Direct Aids 2016 Weak check of the recovery of payment entitlements ONE OFF EUR - 325,70 0,00 - 325,70 Decoupled Direct Aids 2017 Weak check of the recovery of payment entitlements ONE OFF EUR - 580,06 0,00 - 580,06 Decoupled Direct Aids 2016 Weak check of the status of the farmer (National Reserve) ONE OFF EUR - 8016,98 0,00 - 8016,98 Decoupled Direct Aids 2017 Weak check of the status of the farmer (National Reserve) ONE OFF EUR - 7212,34 0,00 - 7212,34 Decoupled Direct Aids 2016 Weak check of the status of the farmer (YFS) ONE OFF EUR - 18828,55 0,00 - 18828,55 Decoupled Direct Aids 2017 Weak check of the status of the farmer (YFS) ONE OFF EUR - 25056,29 0,00 - 25056,29 Decoupled Direct Aids 2016 Weak check of the value of payment entitlements ONE OFF EUR - 37401,73 0,00 - 37401,73 Decoupled Direct Aids 2017 Weak check of the value of payment entitlements ONE OFF EUR - 103179,76 0,00 - 103179,76 Decoupled Direct Aids 2017 Weak check on landscape features ONE OFF EUR - 11057,33 0,00 - 11057,33 Decoupled Direct Aids 2018 Weak check on landscape features ONE OFF EUR - 4390,01 0,00 - 4390,01 Decoupled Direct Aids 2018 Weak check on organic farmers ONE OFF EUR - 3480,59 0,00 - 3480,59 Decoupled Direct Aids 2016 Weak check on permanent grassland ONE OFF EUR - 1445,37 0,00 - 13445,37 Decoupled Direct Aids 2017 Weak check on permanent grassland ONE OFF EUR - 5470,77 0,00 - 5470,77 Decoupled Direct Aids 2018 Weak check on permanent grassland ONE OFF EUR - 4819,93 0,00 - 4819,93 Decoupled Direct Aids 2016 Weak check on retroactive recovery ONE OFF EUR - 485129,84 0,00 - 485129,84 Decoupled Direct Aids 2017 Weak check on retroactive recovery ONE OFF EUR - 277225,31 0,00 - 277225,31 Decoupled Direct Aids 2018 Weak check on retroactive recovery ONE OFF EUR - 16508,26 0,00 - 16508,26 Total HR: EUR -1213467,27 0,00 -1213467,27 HU Decoupled Direct Aids 2016 OTSC level insufficient ONE OFF EUR - 484117,64 0,00 - 484117,64 Decoupled Direct Aids 2016 OTSC quality EFA incorrectly identified ONE OFF EUR - 11871,24 0,00 - 11871,24 Decoupled Direct Aids 2017 OTSC quality EFA incorrectly identified ONE OFF EUR - 2572,84 0,00 - 2572,84 Total HU: EUR - 498561,72 0,00 - 498561,72 IE Decoupled Direct Aids 2016 Weaknesses LPIS ESTIMATED BY AMOUNT EUR -1132326,70 0,00 -1132326,70 Decoupled Direct Aids 2017 Weaknesses LPIS ESTIMATED BY AMOUNT EUR -1089743,91 0,00 -1089743,91 Decoupled Direct Aids 2018 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 633104,48 0,00 - 633104,48 Total IE: EUR -2855175,09 0,00 -2855175,09 IT Decoupled Direct Aids 2016 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -68685227,76 - 166676,14 -68518551,62 Voluntary Coupled Support Area Based 2016 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -3690568,93 - 262,10 -3690306,83 Decoupled Direct Aids 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -65482175,39 - 5116,81 -65477058,61 Reimbursement of direct aids in relation to financial discipline 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 754110,44 - 1,21 - 754109,23 Voluntary Coupled Support 2017 Comprehensive correction for all findings FLAT RATE 2,00 % EUR -3811472,84 - 0,27 -3811472,58 Decoupled Direct Aids 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 830757,67 - 127,68 - 830629,95 Reimbursement of direct aids in relation to financial discipline 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 730282,20 0,00 - 730282,20 Voluntary Coupled Support 2018 Comprehensive correction for all findings FLAT RATE 2,00 % EUR - 111868,12 0,00 - 111868,12 Cross-compliance 2016 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 208203,54 0,00 - 208203,54 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 4103,38 0,00 - 4103,38 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 3627,62 0,00 - 3627,62 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 315751,97 0,00 - 315751,97 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 10223,00 0,00 - 10223,00 Certification 2017 Known errors in the EAGF ONE OFF EUR - 4834,89 0,00 - 4834,89 Fruit and Vegetables - Operational programmes incl withdrawals 2014 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -1015887,56 0,00 -1015887,56 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 4241,09 0,00 - 4241,09 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 1110,78 0,00 - 1110,78 Fruit and Vegetables - Operational programmes incl withdrawals 2014 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 170533,71 0,00 - 170533,71 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2522983,06 0,00 -2522983,06 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 18839,14 0,00 - 18839,14 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR 3889,40 0,00 3889,40 Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 933283,90 0,00 - 933283,90 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2963312,69 0,00 -2963312,69 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 3941,19 0,00 - 3941,19 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR - 649642,58 0,00 - 649642,58 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations FLAT RATE 5,00 % EUR -2770183,74 0,00 -2770183,74 Total IT: EUR -155693277,79 - 172184,21 -155521093,58 LU Decoupled Direct Aids 2016 Weak check on landscape features - CY2015 - BPS ONE OFF EUR - 4732,24 - 11,14 - 4721,10 Decoupled Direct Aids 2016 Weak check on landscape features - CY2015 - greening ONE OFF EUR - 3798,16 - 8,94 - 3789,22 Decoupled Direct Aids 2017 Weak check on landscape features - CY2016 - BPS ONE OFF EUR - 4732,24 0,00 - 4732,24 Decoupled Direct Aids 2017 Weak check on landscape features - CY2016 - greening ONE OFF EUR - 2604,22 0,00 - 2604,22 Decoupled Direct Aids 2018 Weak check on landscape features - CY2017 -BPS ONE OFF EUR - 4732,25 0,00 - 4732,25 Decoupled Direct Aids 2018 Weak check on landscape features - CY2017 - greening ONE OFF EUR - 19678,14 0,00 - 19678,14 Decoupled Direct Aids 2016 Weak check on permanent grassland - CY2015 - BPS ONE OFF EUR - 13828,00 - 32,57 - 13795,43 Decoupled Direct Aids 2016 Weak check on permanent grassland - CY2015 - greening ONE OFF EUR - 9378,34 - 22,09 - 9356,25 Decoupled Direct Aids 2017 Weaknesses in the on-the-spot checks - CY2016 - BPS ONE OFF EUR - 11228,50 0,00 - 11228,50 Decoupled Direct Aids 2017 Weaknesses in the on-the-spot checks - CY2016 - greening ONE OFF EUR - 5175,15 0,00 - 5175,15 Decoupled Direct Aids 2018 Weaknesses in the on-the-spot checks - CY2017 -BPS ONE OFF EUR - 9785,03 0,00 - 9785,03 Decoupled Direct Aids 2018 Weaknesses in the on-the-spot checks - CY2017 - greening ONE OFF EUR - 4021,65 0,00 - 4021,65 Total LU: EUR - 93693,92 - 74,74 - 93619,18 MT Voluntary Coupled Support 2016 VCS 1.4 - CY 2015 ONE OFF EUR - 33498,88 - 712,48 - 32786,40 Voluntary Coupled Support 2017 VCS 1.4 - CY 2015 ONE OFF EUR - 384,46 - 47,09 - 337,37 Voluntary Coupled Support 2017 VCS 1.4 - CY 2016 ONE OFF EUR - 25238,90 - 902,82 - 24336,08 Voluntary Coupled Support 2018 VCS 1.4 - CY 2017 ONE OFF EUR - 2306,34 - 824,30 - 1482,04 Voluntary Coupled Support 2016 VCS 1.5-1.6 - CY 2015 FLAT RATE 3,00 % EUR - 57676,21 - 88,01 - 57588,20 Voluntary Coupled Support 2017 VCS 1.5-1.6 - CY 2016 FLAT RATE 3,00 % EUR - 60919,52 - 185,76 - 60733,76 Voluntary Coupled Support 2018 VCS 1.5-1.6 - CY 2017 FLAT RATE 3,00 % EUR - 61345,33 - 41,35 - 61303,98 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 3035,82 0,00 - 3035,82 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 2797,27 0,00 - 2797,27 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 2853,82 - 71,68 - 2782,14 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 966,76 0,00 - 966,76 Cross-compliance 2017 CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 1104,65 0,00 - 1104,65 Cross-compliance 2018 CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 1186,87 0,00 - 1186,87 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 430,66 0,00 - 430,66 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 423,66 - 0,91 - 422,75 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 412,07 - 0,12 - 411,95 Total MT: EUR - 254581,22 - 2874,52 - 251706,70 NL Entitlements 2016 Deficiency regarding active farmer status - impact on BPS ONE OFF EUR -2627743,09 0,00 -2627743,09 Entitlements 2017 Deficiency regarding active farmer status - impact on BPS ONE OFF EUR - 113182,27 0,00 - 113182,27 Decoupled Direct Aids 2016 Deficiency regarding active farmer status - impact on Greening ONE OFF EUR -1154421,24 0,00 -1154421,24 Decoupled Direct Aids 2017 Deficiency regarding active farmer status - impact on Greening ONE OFF EUR - 46449,89 0,00 - 46449,89 Cross Compliance - Recoveries 2016 Deficiency regarding active farmer status - impact on Recoveries ONE OFF EUR 559,36 0,00 559,36 Irregularities 2016 Deficiency regarding active farmer status - impact on Recoveries ONE OFF EUR 9603,85 0,00 9603,85 Voluntary Coupled Support 2016 Deficiency regarding active farmer status - impact on VCS ONE OFF EUR - 66023,74 0,00 - 66023,74 Decoupled Direct Aids 2016 Deficiency regarding active farmer status - impact on YF ONE OFF EUR - 11566,93 0,00 - 11566,93 Decoupled Direct Aids 2017 Insufficent control rate ONE OFF EUR - 39998,52 0,00 - 39998,52 Decoupled Direct Aids 2018 LPIS and other weaknesses ONE OFF EUR - 166919,54 0,00 - 166919,54 Temporary and exceptional support measures 2016 Recovery of undue payments R. 2015/1853 (Article 1) ONE OFF EUR -2515000,00 0,00 -2515000,00 Decoupled Direct Aids 2017 Weaknesses in retroactive recoveries ONE OFF EUR - 1888,98 0,00 - 1888,98 Decoupled Direct Aids 2016 Weaknesses in the LPIS ONE OFF EUR - 10405,19 0,00 - 10405,19 Decoupled Direct Aids 2017 Weaknesses in the LPIS ONE OFF EUR - 15624,74 0,00 - 15624,74 Decoupled Direct Aids 2016 Weaknesses in the LPIS ONE OFF EUR - 5202,60 0,00 - 5202,60 Decoupled Direct Aids 2016 Weaknesses in the OTSC - check of maintenance ONE OFF EUR - 28396,88 0,00 - 28396,88 Decoupled Direct Aids 2017 Weaknesses in the OTSC - check of maintenance ONE OFF EUR - 50082,79 0,00 - 50082,79 Decoupled Direct Aids 2016 Weaknesses in the OTSC - remote sensing ONE OFF EUR - 32382,33 0,00 - 32382,33 Decoupled Direct Aids 2017 Weaknesses in the OTSC - remote sensing ONE OFF EUR - 62115,67 0,00 - 62115,67 Voluntary Coupled Support 2018 Weaknesses in the set-up and control of Bovine premia ONE OFF EUR - 242859,95 0,00 - 242859,95 Voluntary Coupled Support 2016 Weaknesses in the set-up and control of Bovine premia ONE OFF EUR - 292314,10 0,00 - 292314,10 Voluntary Coupled Support 2017 Weaknesses in the set-up and control of Bovine premia ONE OFF EUR - 203767,61 0,00 - 203767,61 Voluntary Coupled Support 2018 Weaknesses in the set-up and control of Ovine premia ONE OFF EUR - 311190,35 0,00 - 311190,35 Voluntary Coupled Support 2016 Weaknesses in the set-up and control of Ovine premia ONE OFF EUR - 245664,73 0,00 - 245664,73 Voluntary Coupled Support 2017 Weaknesses in the set-up and control of Ovine premia ONE OFF EUR - 216663,18 0,00 - 216663,18 Decoupled Direct Aids 2018 Weaknesses in VCS animals - effect on allocation of entitlements on BPS, Greening and young farmer scheme payments ONE OFF EUR - 732338,89 0,00 - 732338,89 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments ONE OFF EUR - 167677,35 0,00 - 167677,35 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments ONE OFF EUR - 335906,85 0,00 - 335906,85 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on greening payments ONE OFF EUR - 72621,06 0,00 - 72621,06 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on greening payments ONE OFF EUR - 145212,53 0,00 - 145212,53 Decoupled Direct Aids 2016 Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments ONE OFF EUR - 24208,33 0,00 - 24208,33 Decoupled Direct Aids 2017 Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments ONE OFF EUR - 23805,29 0,00 - 23805,29 Total NL: EUR -9951471,41 0,00 -9951471,41 RO Certification 2016 Known errors in the EAGF ONE OFF EUR - 76,27 0,00 - 76,27 Certification 2016 MLE in the EAGF ESTIMATED BY AMOUNT EUR -17323228,52 - 440,82 -17322787,70 Total RO: EUR -17323304,79 - 440,82 -17322863,97 SE Voluntary Coupled Support 2017 Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2016 FLAT RATE 3,00 % EUR -2618729,82 - 5697,92 -2613031,90 Voluntary Coupled Support 2018 Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2017 FLAT RATE 3,00 % EUR -2610686,25 0,00 -2610686,25 Voluntary Coupled Support 2016 Weakness in the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2015 for VCS ONE OFF EUR - 862615,07 0,00 - 862615,07 Entitlements 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 96196,72 - 3374,63 - 92822,09 Greening Payment 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 51533,13 - 47356,10 - 4177,03 Voluntary Coupled Support 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 29660,36 0,00 - 29660,36 Young farmers scheme 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 2826,93 0,00 - 2826,93 Voluntary Coupled Support 2016 Weakness in the the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY 2015 FLAT RATE 3,00 % EUR -2560986,85 - 25878,45 -2535108,40 Voluntary Coupled Support 2017 Weakness in the the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2016 for VCS ONE OFF EUR - 160270,35 0,00 - 160270,35 Total SE: EUR -8993505,48 - 82307,10 -8911198,38 Currency Amount Deductions Financial Impact EUR -210613733,99 -1184862,42 -209428871,57

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (Annex 15 of CB report) ONE OFF EUR - 3869,02 0,00 - 3869,02 Clearance of Accounts - Financial Clearance 2017 Substantial error on sampling (annex 14 of CB report) ONE OFF EUR - 205,57 0,00 - 205,57 Total BE: EUR - 4074,59 0,00 - 4074,59 BG Cross-compliance 2016 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 223326,63 - 8009,67 - 215316,96 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 834,40 0,00 - 834,40 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 FLAT RATE 5,00 % EUR - 293,61 0,00 - 293,61 Cross-compliance 2017 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 184118,40 - 688,70 - 183429,70 Cross-compliance 2018 Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 FLAT RATE 5,00 % EUR - 8204,10 0,00 - 8204,10 Total BG: EUR - 416777,14 - 8698,37 - 408078,77 CZ Rural Development EAFRD measures subject to IACS 2016 M10: double financing ONE OFF EUR - 7674,67 0,00 - 7674,67 Rural Development EAFRD measures subject to IACS 2017 M10: double financing ONE OFF EUR - 7484,02 0,00 - 7484,02 Rural Development EAFRD measures subject to IACS 2017 M14: advance notification of on-the-spot checks - FY2017 FLAT RATE 5,00 % EUR - 14191,54 0,00 - 14191,54 Rural Development EAFRD measures subject to IACS 2018 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 15511,62 0,00 - 15511,62 Rural Development EAFRD measures subject to IACS 2019 M14: advance notification of on-the-spot checks - FY2018 and FY2019 FLAT RATE 5,00 % EUR - 5405,86 0,00 - 5405,86 Total CZ: EUR - 50267,71 0,00 - 50267,71 DE Certification 2017 Differences in debts' reconciliation EAFRD ONE OFF EUR - 9497,41 0,00 - 9497,41 Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF EUR - 10543,25 0,00 - 10543,25 Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF EUR - 8997,06 0,00 - 8997,06 Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018. ONE OFF EUR - 8919,87 0,00 - 8919,87 Clearance of Accounts - Financial Clearance 2017 Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report ONE OFF EUR - 35267,33 0,00 - 35267,33 Certification 2017 Individual errors in EAFRD ONE OFF EUR - 7618,01 0,00 - 7618,01 Total DE: EUR - 80842,93 0,00 - 80842,93 ES Rural Development EAFRD investment - private beneficiaries 2018 M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018) FLAT RATE 5,00 % EUR - 2447,56 0,00 - 2447,56 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013) FLAT RATE 5,00 % EUR - 24078,53 0,00 - 24078,53 Rural Development EAFRD Investment - private beneficiaries 2014 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014) FLAT RATE 5,00 % EUR - 29716,69 0,00 - 29716,69 Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016) FLAT RATE 5,00 % EUR - 576669,13 0,00 - 576669,13 Rural Development EAFRD Measures with flat-rate support 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 23343,35 0,00 - 23343,35 Rural Development EAFRD Measures with flat-rate support 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] FLAT RATE 5,00 % EUR - 3889,09 0,00 - 3889,09 Rural Development EAFRD investment - private beneficiaries 2015 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 35782,98 0,00 - 35782,98 Rural Development EAFRD investment - private beneficiaries 2016 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 58528,57 0,00 - 58528,57 Rural Development EAFRD investment - private beneficiaries 2017 M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] FLAT RATE 5,00 % EUR - 50965,72 0,00 - 50965,72 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013) FLAT RATE 2,00 % EUR - 24354,54 0,00 - 24354,54 Rural Development EAFRD Investment - private beneficiaries 2014 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014) FLAT RATE 2,00 % EUR - 6109,94 0,00 - 6109,94 Rural Development EAFRD investment - private beneficiaries 2015 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 267943,18 0,00 - 267943,18 Rural Development EAFRD investment - private beneficiaries 2016 M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) FLAT RATE 2,00 % EUR - 315906,15 0,00 - 315906,15 Total ES: EUR -1419735,43 0,00 -1419735,43 FR Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investment FLAT RATE 10,00 % EUR - 5560,80 0,00 - 5560,80 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investment FLAT RATE 10,00 % EUR - 6579,04 0,00 - 6579,04 Rural Development EAFRD Investment - public beneficiaries 2014 Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investment FLAT RATE 10,00 % EUR - 4875,00 - 2437,50 - 2437,50 Rural Development EAFRD Measures with flat-rate support 2015 Absence of the key control In-situ visits carried out for all investment operations to verify the realisation of the investment FLAT RATE 10,00 % EUR - 28776,35 - 28776,35 0,00 Rural Development EAFRD investment - public beneficiaries 2015 Deficiencies in the execution of the key control Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 3506,13 - 3506,13 0,00 Rural Development EAFRD Investment - public beneficiaries 2014 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 73581,42 0,00 - 73581,42 Rural Development EAFRD investment - private beneficiaries 2015 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 162273,81 - 161526,67 - 747,14 Rural Development EAFRD investment - public beneficiaries 2015 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 797732,62 - 797732,62 0,00 Rural Development EAFRD Measures with flat-rate support 2015 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 265184,89 - 265184,89 0,00 Rural Development EAFRD investment - private beneficiaries 2016 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 147822,70 - 86087,35 - 61735,35 Rural Development EAFRD investment - public beneficiaries 2016 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 560112,80 - 363185,54 - 196927,26 Rural Development EAFRD Measures with flat-rate support 2016 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 110309,10 - 71526,07 - 38783,03 Rural Development EAFRD investment - private beneficiaries 2017 deficiency in the execution of the key controls Verification that public procurement procedures are in compliance with national and Union regulations and Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 35929,52 - 24437,81 - 11491,71 Rural Development EAFRD Measures with flat-rate support 2016 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 7141,25 0,00 - 7141,25 Rural Development EAFRD Measures with flat-rate support 2017 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 86868,35 0,00 - 86868,35 Rural Development EAFRD Measures with flat-rate support 2018 OTSC not performed before the final payment - Follow up of RD3/2014/012/FR FLAT RATE 2,00 % EUR - 329,60 0,00 - 329,60 Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 458109,26 - 457977,66 - 131,60 Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 2,66 % EUR - 253541,50 0,00 - 253541,50 Rural Development EAFRD investment - private beneficiaries 2016 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 913484,71 - 820627,41 - 92857,30 Rural Development EAFRD investment - private beneficiaries 2017 Reasonableness of the costs not assessed with the required quality FLAT RATE 4,14 % EUR - 129621,33 - 64754,26 - 64867,07 Total FR: EUR -4051340,18 -3147760,26 - 903579,92 GB Rural Development EAFRD measures subject to IACS 2018 Checks of the active farmer status - impact on RD 2017 FLAT RATE 2,00 % EUR - 1313,52 0,00 - 1313,52 Rural Development EAFRD measures subject to IACS 2017 Weakness in the definition of Active Farmer- connected companies (Natural constraints) ONE OFF EUR - 81774,79 0,00 - 81774,79 Total GB: EUR - 83088,31 0,00 - 83088,31 HU Rural Development EAFRD measures subject to IACS 2017 No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017 FLAT RATE 5,00 % EUR -1080678,64 0,00 -1080678,64 Rural Development EAFRD measures subject to IACS 2016 No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016 FLAT RATE 5,00 % EUR -1011685,76 0,00 -1011685,76 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013 FLAT RATE 10,00 % EUR - 20339,71 0,00 - 20339,71 Total HU: EUR -2112704,11 0,00 -2112704,11 IE Rural Development EAFRD measures subject to IACS 2016 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 483545,11 0,00 - 483545,11 Rural Development EAFRD measures subject to IACS 2017 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 466516,59 0,00 - 466516,59 Rural Development EAFRD measures subject to IACS 2018 Weaknesses LPIS ESTIMATED BY AMOUNT EUR - 284061,57 0,00 - 284061,57 Total IE: EUR -1234123,27 0,00 -1234123,27 IT Cross-compliance 2016 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 7296,99 - 66,24 - 7230,75 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 2923,66 0,00 - 2923,66 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2015 FLAT RATE 2,00 % EUR - 99,12 0,00 - 99,12 Cross-compliance 2017 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 27283,36 0,00 - 27283,36 Cross-compliance 2018 Deficient I&R checks under SMR 7 - CY 2016 FLAT RATE 2,00 % EUR - 2117,20 0,00 - 2117,20 Certification 2017 Errors in the EAFRD ONE OFF EUR - 29136,27 - 319,58 - 28816,69 Certification 2017 Known error (EAFRD) ONE OFF EUR - 121884,94 0,00 - 121884,94 Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 431400,00 0,00 - 431400,00 Rural Development EAFRD investment - private beneficiaries 2015 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 330045,02 0,00 - 330045,02 Rural Development EAFRD investment - private beneficiaries 2016 Public Procurement Procedures not properly checked (artificial splitting) ONE OFF EUR - 15123,95 0,00 - 15123,95 Rural Development EAFRD Investment - public beneficiaries 2014 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 44449,58 0,00 - 44449,58 Rural Development EAFRD investment - public beneficiaries 2015 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 28584,53 0,00 - 28584,53 Rural Development EAFRD investment - public beneficiaries 2016 Public Procurement Procedures not properly checked (Awarding decision not properly justified) ONE OFF EUR - 7895,28 0,00 - 7895,28 Total IT: EUR -1048239,90 - 385,82 -1047854,08 LT Rural Development EAFRD investment - private beneficiaries 2016 M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR -1109209,77 0,00 -1109209,77 Rural Development EAFRD Measures with flat-rate support 2015 M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT) ONE OFF EUR - 25892,39 - 1294,62 - 24597,77 Rural Development EAFRD Measures with flat-rate support 2016 M311 - Reasonableness of costs FLAT RATE 5,00 % EUR - 7070,44 0,00 - 7070,44 Rural Development EAFRD Measures with flat-rate support 2016 M312 - Scope of on-the-spot checks and checks on reasonableness of costs FLAT RATE 5,00 % EUR - 297843,38 0,00 - 297843,38 Total LT: EUR -1440015,98 - 1294,62 -1438721,36 LU Rural Development EAFRD measures subject to IACS 2016 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF EUR - 25037,52 0,00 - 25037,52 Rural Development EAFRD measures subject to IACS 2017 EAFRD M10 and M11: Insufficient quantity of on-the-spot checks ONE OFF EUR - 4245,01 0,00 - 4245,01 Rural Development EAFRD measures subject to IACS 2016 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 27749,53 0,00 - 27749,53 Rural Development EAFRD measures subject to IACS 2017 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 55330,54 0,00 - 55330,54 Rural Development EAFRD measures subject to IACS 2018 M10 and M11: Absence of on-the-spot checks FLAT RATE 5,00 % EUR - 61198,87 0,00 - 61198,87 Rural Development EAFRD measures subject to IACS 2016 M11: payments executed before the completion of the administrative checks ONE OFF EUR - 962,05 0,00 - 962,05 Rural Development EAFRD measures subject to IACS 2017 M11: payments executed before the completion of the administrative checks ONE OFF EUR - 263,51 0,00 - 263,51 Rural Development EAFRD investment - public beneficiaries 2016 M20: weak checks on the eligibility of the costs ONE OFF EUR - 24360,56 0,00 - 24360,56 Rural Development EAFRD investment - public beneficiaries 2017 M20: weak checks on the eligibility of the costs ONE OFF EUR - 38435,81 0,00 - 38435,81 Rural Development EAFRD Measures with flat-rate support 2017 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF EUR - 47340,00 0,00 - 47340,00 Rural Development EAFRD Measures with flat-rate support 2018 M6.1: weak checks on the eligibility of the project (Business Plans) ONE OFF EUR - 11835,00 0,00 - 11835,00 Total LU: EUR - 296758,40 0,00 - 296758,40 MT Rural Development EAFRD investment - private beneficiaries 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 639,69 - 199,58 - 440,11 Rural Development EAFRD Leader 2015 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 264,48 - 82,52 - 181,96 Rural Development EAFRD investment - private beneficiaries 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 30407,39 0,00 - 30407,39 Rural Development EAFRD Leader 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 253,80 0,00 - 253,80 Rural Development EAFRD Measures with flat-rate support 2016 Appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 % EUR - 4212,63 0,00 - 4212,63 Rural Development EAFRD investment - private beneficiaries 2015 Performance of OTSC of sufficient quality ONE OFF EUR - 64128,03 - 1000,40 - 63127,63 Rural Development EAFRD investment - private beneficiaries 2016 Performance of OTSC of sufficient quality ONE OFF EUR - 41890,44 0,00 - 41890,44 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 144,27 0,00 - 144,27 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 79,81 0,00 - 79,81 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision FLAT RATE 2,00 % EUR - 88,00 0,00 - 88,00 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 84,04 0,00 - 84,04 Cross-compliance 2017 CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 75,05 0,00 - 75,05 Cross-compliance 2018 CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 73,91 0,00 - 73,91 Cross-compliance 2016 CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 400,38 0,00 - 400,38 Cross-compliance 2017 CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 465,51 0,00 - 465,51 Cross-compliance 2018 CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures FLAT RATE 2,00 % EUR - 445,90 0,00 - 445,90 Total MT: EUR - 143653,33 - 1282,50 - 142370,83 NL Rural Development EAFRD Risk management 2016 Deficiency regarding active farmer status - impact on RD ONE OFF EUR - 19981,45 0,00 - 19981,45 Rural Development EAFRD measures subject to IACS 2018 LPIS and other weaknesses ONE OFF EUR - 29502,31 0,00 - 29502,31 Rural Development EAFRD measures subject to IACS 2017 Weaknesses in the LPIS (EAFRD) ONE OFF EUR - 805547,41 0,00 - 805547,41 Total NL: EUR - 855031,17 0,00 - 855031,17 PT Rural Development EAFRD forestry measures 2016 Double-financing between M8 (first afforestation) and EFA greening - FY 2016. ONE OFF EUR - 45335,01 - 166,16 - 45168,85 Rural Development EAFRD forestry measures 2017 Double-financing between M8 (first afforestation) and EFA greening - FY 2017. ONE OFF EUR - 62829,11 0,00 - 62829,11 Rural Development EAFRD forestry measures 2018 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF EUR - 64068,90 0,00 - 64068,90 Rural Development EAFRD forestry measures 2019 Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 ONE OFF EUR - 2485,97 0,00 - 2485,97 Total PT: EUR - 174718,99 - 166,16 - 174552,83 RO Certification 2017 Individual errors in EAFRD. ONE OFF EUR - 54870,22 0,00 - 54870,22 Total RO: EUR - 54870,22 0,00 - 54870,22 SE Rural Development EAFRD investment - private beneficiaries 2015 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 45164,84 - 45164,84 0,00 Rural Development EAFRD investment - private beneficiaries 2016 1 KC - Selection and appraisal of projects applications FLAT RATE 5,00 % EUR - 3966,68 0,00 - 3966,68 Rural Development EAFRD investment - private beneficiaries 2017 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF EUR - 15197,09 0,00 - 15197,09 Rural Development EAFRD investment - private beneficiaries 2018 KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) ONE OFF EUR - 21238,15 0,00 - 21238,15 Rural Development EAFRD investment - private beneficiaries 2015 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 9197,44 - 9197,44 0,00 Rural Development EAFRD investment - private beneficiaries 2016 Selection and appraisal of projects/applications (M121) FLAT RATE 5,00 % EUR - 300,26 - 300,26 0,00 Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M121) FLAT RATE 5,00 % EUR - 185,67 0,00 - 185,67 Rural Development EAFRD investment - private beneficiaries 2016 Transitional expenditure (M216) FLAT RATE 5,00 % EUR - 949,82 0,00 - 949,82 Rural Development EAFRD investment - private beneficiaries 2016 weakness in reasonableness of costs to be covered by public procurement procedures (M216) FLAT RATE 5,00 % EUR - 3685,07 0,00 - 3685,07 Rural Development EAFRD measures subject to IACS 2017 Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 ESTIMATED BY PERCENTAGE 0,58 % EUR - 1824,63 0,00 - 17824,63 Total SE: EUR - 117709,65 - 54662,54 - 63047,11 SK Rural Development EAFRD forestry measures 2016 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR - 214806,09 - 168268,94 - 46537,15 Rural Development EAFRD forestry measures 2017 M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 FLAT RATE 5,00 % EUR -1326332,65 0,00 -1326332,65 Total SK: EUR -1541138,74 - 168268,94 -1372869,80 Currency Amount Deductions Financial Impact EUR -15125090,05 -3382519,21 -11742570,84

Versions

1. 2019-10-30