Address https://gelex.eu/eli/EU/decision/2019/265@2019-02-12/en

Contents

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

THE EUROPEAN COMMISSION,

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

Having regard to 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 twenty-four 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 November 2018,

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 Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania and the Kingdom of Sweden.

Done at Brussels, 12 February 2019. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact CZ Cross-compliance 2011 Reimbursement following judgment in case T-627/16 FLAT RATE 2,00 % EUR 423793,95 3,36 423790,59 Cross-compliance 2011 Reimbursement following judgment in case T-627/16 FLAT RATE 10,00 % EUR 2118969,77 16,78 2118952,99 Total CZ: EUR 2542763,72 20,14 2542743,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Decoupled Direct Aids 2014 Reimbursement following judgment in case T-260/16 FLAT RATE 2,00 % EUR 8811286,44 0,00 8811286,44 Total SE: EUR 8811286,44 0,00 8811286,44 Currency Amount Deductions Financial Impact EUR 11354050,16 20,14 11354030,02

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Decoupled Direct Aids 2016 Payment entitlements - Article 24(6) of R. 1307/2013 ONE OFF EUR – 2762784,00 0,00 – 2762784,00 Decoupled Direct Aids 2017 Payment entitlements - Article 24(6) of R. 1307/2013 ONE OFF EUR – 5268498,00 0,00 – 5268498,00 Decoupled Direct Aids 2016 Quality of LPIS - pro rata - 10 % threshold ONE OFF EUR – 95167,00 0,00 – 95167,00 Decoupled Direct Aids 2017 Quality of LPIS - pro rata - 10 % threshold ONE OFF EUR – 95167,00 0,00 – 95167,00 Decoupled Direct Aids 2017 Quality of LPIS - pro rata factors ONE OFF EUR – 639853,00 0,00 – 639853,00 Decoupled Direct Aids 2016 Quality of the LPIS - pro rata factors ONE OFF EUR – 538452,00 0,00 – 538452,00 Total AT: EUR – 9399921,00 0,00 – 9399921,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2017 CEB/2018/020/DE - errors in EAGF and EAFRD ONE OFF EUR – 162,53 0,00 – 162,53 Total DE: EUR – 162,53 0,00 – 162,53 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Other Direct Aid - POSEI (2014+) 2015 Area paid for production of tomato not exported ONE OFF EUR – 617823,18 0,00 – 617823,18 Other Direct Aid - POSEI (2014+) 2016 Area paid for production of tomato not exported ONE OFF EUR – 433756,91 0,00 – 433756,91 Other Direct Aid - POSEI (2014+) 2017 Area paid for production of tomato not exported ONE OFF EUR – 424985,80 0,00 – 424985,80 Certification 2016 Known errors - EAGF ONE OFF EUR – 374098,28 – 363476,73 – 10621,55 Certification 2016 Known errors- EAGF Non IACS ONE OFF EUR – 861340,55 – 412107,97 – 449232,58 Other Direct Aid - POSEI (2014+) 2015 non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used ONE OFF EUR – 4472,38 0,00 – 4472,38 Other Direct Aid - POSEI (2014+) 2016 non-compliance in determining the area for payment in the administrative checks: unauthorised tolerance of 1 % is used ONE OFF EUR – 901,63 0,00 – 901,63 POSEI (2014+) 2015 SSA-Regional trade: non respect of the maximum quantities of processed products which can be exported annually from the Canary Islands in the context of regional trade, Annex V Regulation 180/2014, CN code 190190 ONE OFF EUR – 12501,12 0,00 – 12501,12 Total ES: EUR – 2729879,85 – 775584,70 – 1954295,15 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Certification 2015 Ponctuelle: erreur connue ONE OFF EUR – 3008,88 0,00 – 3008,88 Certification 2015 Ponctuelle: gestion des irregularites ONE OFF EUR – 1450566,69 0,00 – 1450566,69 Certification 2015 Ponctuelle: tests de validation ONE OFF EUR – 76266,65 – 88,75 – 76177,90 Total FR: EUR – 1529842,22 – 88,75 – 1529753,47 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Fruit and Vegetables - Operational programmes incl withdrawals 2015 Deficiencies identified in 2 key controls FLAT RATE 5,00 % EUR – 515238,30 – 344,73 – 514893,57 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies identified in 2 key controls FLAT RATE 5,00 % EUR – 525168,09 0,00 – 525168,09 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Deficiencies identified in 2 key controls FLAT RATE 5,00 % EUR – 501093,03 0,00 – 501093,03 Apiculture 2015 deficiencies in the on-the-spot checks and no penalties were applied. FLAT RATE 5,00 % EUR – 2543,94 0,00 – 2543,94 Apiculture 2016 deficiencies in the on-the-spot checks and no penalties were applied. FLAT RATE 5,00 % EUR – 2887,86 0,00 – 2887,86 Apiculture 2017 deficiencies in the on-the-spot checks and no penalties were applied. FLAT RATE 5,00 % EUR – 3614,40 0,00 – 3614,40 Fruit and Vegetables - Operational programmes incl withdrawals 2018 FY 2018 until February - weakness in 2 key controls FLAT RATE 5,00 % EUR – 16468,70 0,00 – 16468,70 Other Direct Aid - POSEI (2014+) 2015 weakness on the spot checks and no penalties applied in the SAI FLAT RATE 5,00 % EUR – 56942,35 0,00 – 56942,35 Other Direct Aid - POSEI (2014+) 2016 weakness on the spot checks and no penalties applied in the SAI FLAT RATE 5,00 % EUR – 57827,79 0,00 – 57827,79 Other Direct Aid - POSEI (2014+) 2017 weakness on the spot checks and no penalties applied in the SAI FLAT RATE 5,00 % EUR – 56383,70 0,00 – 56383,70 Total GR: EUR – 1738168,16 – 344,73 – 1737823,43 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IE Irregularities 2015 Deficiencies in debt management ONE OFF EUR – 324716,97 0,00 – 324716,97 Irregularities 2015 Deficiencies in key controls FLAT RATE 5,00 % EUR – 309730,38 – 2610,77 – 307119,61 Total IE: EUR – 634447,35 – 2610,77 – 631836,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Certification 2016 pre-2008 debts ONE OFF EUR – 7544556,82 0,00 – 7544556,82 Clearance of accounts - Conformity Clearance 2007 reissue of payments to the beneficiaries in 2008 after being declared to the Fund in 2007 ONE OFF 0,00 % EUR – 31246,05 0,00 – 31246,05 Total IT: EUR – 7575802,87 0,00 – 7575802,87 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Decoupled Direct Aids 2010 LPIS - Cross-checks and OTSC weakness CY 2009 - SAPS ESTIMATED BY AMOUNT EUR – 23154676,68 – 46309,35 – 23108367,33 Decoupled Direct Aids 2011 LPIS - Cross-chekcs and OTSC weakness CY 2010 - SAPS ESTIMATED BY AMOUNT EUR – 20574656,79 0,00 – 20574656,79 Total RO: EUR – 43729333,47 – 46309,35 – 43683024,12 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Decoupled Direct Aids 2016 Accuracy of scales of LPIS & ESPG ONE OFF EUR – 4038,74 0,00 – 4038,74 Decoupled Direct Aids 2017 Accuracy of scales of LPIS & ESPG ONE OFF EUR – 4124,26 0,00 – 4124,26 Decoupled Direct Aids 2016 Distinction LLF with grass and TG FLAT RATE 5,00 % EUR – 7116696,66 – 157127,27 – 6959569,39 Decoupled Direct Aids 2017 Distinction LLF with grass and TG FLAT RATE 5,00 % EUR – 7517150,74 – 390044,95 – 7127105,79 Decoupled Direct Aids 2016 OTSC to sufficient number & quality FLAT RATE 2,00 % EUR – 562860,06 – 2557,41 – 560302,65 Decoupled Direct Aids 2017 OTSC to sufficient number & quality FLAT RATE 2,00 % EUR – 903,80 – 3,90 – 899,90 Decoupled Direct Aids 2017 OTSC to sufficient number & quality FLAT RATE 5,00 % EUR – 1427157,53 – 2462,89 – 1424694,64 Decoupled Direct Aids 2016 Pro-rata not appropriately applied ONE OFF EUR – 48691,52 0,00 – 48691,52 Decoupled Direct Aids 2017 Pro-rata not appropriately applied ONE OFF EUR – 45214,48 0,00 – 45214,48 Total SE: EUR – 16726837,79 – 552196,42 – 16174641,37 Currency Amount Deductions Financial Impact EUR – 84064395,24 – 1377134,72 – 82687260,52

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Rural Development EAFRD Knowledge and innovation 2016 Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2016 FLAT RATE 2,00 % EUR – 21082,63 0,00 – 21082,63 Rural Development EAFRD Knowledge and innovation 2017 Absence of audit trail regarding the evaluation of reasonableness of costs - M16 - FY2017 FLAT RATE 2,00 % EUR – 15936,07 0,00 – 15936,07 Rural Development EAFRD Knowledge and innovation 2016 Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2016 FLAT RATE 2,00 % EUR – 14491,20 0,00 – 14491,20 Rural Development EAFRD Knowledge and innovation 2017 Absence of audit trail regarding the evaluation of reasonableness of costs - M1 - FY2017 FLAT RATE 2,00 % EUR – 16281,84 0,00 – 16281,84 Rural Development EAFRD Knowledge and innovation 2016 Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2016 FLAT RATE 2,00 % EUR – 9485,57 0,00 – 9485,57 Rural Development EAFRD Knowledge and innovation 2017 Absence of audit trail regarding the evaluation of reasonableness of costs - M3 - FY2017 FLAT RATE 2,00 % EUR – 10215,31 0,00 – 10215,31 Total AT: EUR – 87492,62 0,00 – 87492,62 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Rural Development EAFRD Measures with flat-rate support 2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 7,00 % EUR – 65667,11 0,00 – 65667,11 Rural Development EAFRD investment - private beneficiaries 2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 663989,13 0,00 – 663989,13 Rural Development EAFRD Measures with flat-rate support 2015 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 224305,01 – 21670,95 – 202634,06 Rural Development EAFRD Measures with flat-rate support 2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 7,00 % EUR – 128715,39 0,00 – 128715,39 Rural Development EAFRD investment - private beneficiaries 2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 871916,33 0,00 – 871916,33 Rural Development EAFRD Measures with flat-rate support 2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 132163,98 0,00 – 132163,98 Rural Development EAFRD investment - private beneficiaries 2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFF EUR – 34362,79 0,00 – 34362,79 Rural Development EAFRD Measures with flat-rate support 2016 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFF EUR – 621040,86 – 621040,86 0,00 Rural Development EAFRD Measures with flat-rate support 2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 7,00 % EUR – 3391,35 0,00 – 3391,35 Rural Development EAFRD investment - private beneficiaries 2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 164804,35 0,00 – 164804,35 Rural Development EAFRD Measures with flat-rate support 2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire FLAT RATE 10,00 % EUR – 6070,22 0,00 – 6070,22 Rural Development EAFRD Measures with flat-rate support 2017 Absence et déficiences de contrôles clés Absence d'un contrôle auxiliaire ONE OFF EUR – 34690,79 0,00 – 34690,79 Rural Development EAFRD forestry measures 2016 Déficiences de contrôles clés. ONE OFF EUR – 23742,86 0,00 – 23742,86 Total BE: EUR – 2974860,17 – 642711,81 – 2332148,36 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2017 CEB/2018/020/DE - errors in EAGF and EAFRD ONE OFF EUR – 97411,09 0,00 – 97411,09 Total DE: EUR – 97411,09 0,00 – 97411,09 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Certification 2016 Erreur connue détectée lors du test de validation HSIGC_20 ONE OFF EUR – 6125,06 0,00 – 6125,06 Certification 2016 Erreur connue détectée lors du test de validation HSIGC_22 ONE OFF EUR – 6907,00 0,00 – 6907,00 Certification 2016 Erreur connue détectée lors du test de validation HSIGC_32 ONE OFF EUR – 16949,09 0,00 – 16949,09 Certification 2016 Erreur connue détectée lors du test de validation HSIGC_5 ONE OFF EUR – 399,02 0,00 – 399,02 Certification 2015 Erreur connue Test de conformité n°8 NSIGC ONE OFF EUR – 44,55 0,00 – 44,55 Certification 2016 Erreur extrapolée sur le 5ème trimestre du programme de développement rural 2007-2013 ESTIMATED BY AMOUNT EUR – 996414,95 0,00 – 996414,95 Certification 2015 Erreur la plus probable détectée sur les 4 premiers trimestres du dernier exercice de développement rural ESTIMATED BY AMOUNT EUR – 430526,99 0,00 – 430526,99 Total FR: EUR – 1457366,66 0,00 – 1457366,66 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Clearance of accounts - Conformity Clearance 2007 debt not recorded in Annex III ONE OFF 0,00 % EUR – 330771,05 0,00 – 330771,05 Certification 2017 MLE for EAFRD population ESTIMATED BY AMOUNT EUR – 766522,66 – 70653,34 – 695869,32 Total IT: EUR – 1097293,71 – 70653,34 – 1026640,37 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Certification 2015 Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE for Q1-Q4 (EUR 323284,12). ESTIMATED BY AMOUNT EUR – 323284,12 – 30599,35 – 292684,77 Certification 2016 Clearance of accounts EAFRD closure exercise 2007-2013. Financial correction is composed of the sum of the MLE Q5 (EUR 666290,00). ESTIMATED BY AMOUNT EUR – 666290,00 0,00 – 666290,00 Total NL: EUR – 989574,12 – 30599,35 – 958974,77 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2010 Deficient checks on the SME status ONE OFF EUR – 986742,27 – 19734,85 – 967007,42 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2011 Deficient checks on the SME status ONE OFF EUR – 661912,45 – 13238,25 – 648674,20 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2012 Deficient checks on the SME status ONE OFF EUR – 383755,22 – 7675,10 – 376080,12 Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) 2013 Deficient checks on the SME status ONE OFF EUR – 2742818,76 – 54856,38 – 2687962,38 Rural Development EAFRD Investment - private beneficiaries 2014 Deficient checks on the SME status ONE OFF EUR – 1090453,19 – 11739,23 – 1078713,96 Rural Development EAFRD investment - private beneficiaries 2015 Deficient checks on the SME status ONE OFF EUR – 1631769,52 – 6527,08 – 1625242,44 Rural Development EAFRD investment - private beneficiaries 2016 Deficient checks on the SME status ONE OFF EUR – 593335,15 0,00 – 593335,15 Total PT: EUR – 8090786,56 – 113770,89 – 7977015,67 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Rural Development EAFRD Measures with flat-rate support 2015 Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling ONE OFF EUR – 112285,43 0,00 – 112285,43 Rural Development EAFRD Measures with flat-rate support 2016 Creation of artificial conditions for receiving a financial support higher than the regulatory ceiling ONE OFF EUR – 299457,90 0,00 – 299457,90 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 Deduction of RD2/2011/010/RO - CY 2010 ESTIMATED BY AMOUNT EUR 2731178,66 5486,46 2725692,20 Rural Development EAFRD Investment - public beneficiaries 2014 Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) FLAT RATE 5,00 % EUR – 35915,55 – 18124,26 – 17791,29 Rural Development EAFRD Measures with flat-rate support 2015 Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) FLAT RATE 5,00 % EUR – 847408,37 0,00 – 847408,37 Rural Development EAFRD Measures with flat-rate support 2016 Insufficient checks on the eligibility criteria for the projects (Agro-tourism or Accommodation for tourists in rural areas) FLAT RATE 5,00 % EUR – 718001,23 0,00 – 718001,23 Certification 2015 Known error (advances) + reconciliation error ONE OFF EUR – 343392,94 – 10564,52 – 332828,42 Certification 2015 Known error (non-IACS) ONE OFF EUR – 7479,27 – 7479,27 0,00 Rural Development EAFRD Complement to direct payment (2007-2013) 2010 LPIS - Cross-checks and OTSC weakness CY 2009 - CNDP ESTIMATED BY AMOUNT EUR – 3702778,52 0,00 – 3702778,52 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 LPIS - Cross-checks and OTSC weakness CY 2009 - RD ESTIMATED BY AMOUNT EUR – 11640416,05 – 0,17 – 11640415,88 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 LPIS - Cross-checks and OTSC weakness CY 2009 - RD ESTIMATED BY AMOUNT EUR – 12554382,97 – 25219,59 – 12529163,38 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2010 LPIS - Cross-checks and OTSC weakness CY 2010 - RD ESTIMATED BY AMOUNT EUR – 26997516,00 – 54233,35 – 26943282,65 Certification 2015 Most likely error (IACS+non-IACS) FY2015 and FY2016 ESTIMATED BY AMOUNT EUR – 34194181,65 – 7411850,18 – 26782331,47 Certification 2016 Most likely error (IACS+non-IACS) FY2015 and FY2016 ESTIMATED BY AMOUNT EUR – 9947831,00 – 2719256,79 – 7228574,21 Total RO: EUR – 98669868,22 – 10241241,67 – 88428626,55 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Rural Development EAFRD investment - private beneficiaries 2017 Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) FLAT RATE 5,00 % EUR – 136,58 0,00 – 136,58 Rural Development EAFRD investment - public beneficiaries 2017 Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) FLAT RATE 5,00 % EUR – 254,37 0,00 – 254,37 Rural Development EAFRD Knowledge and innovation 2017 Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) FLAT RATE 5,00 % EUR – 314,51 0,00 – 314,51 Rural Development EAFRD investment - public beneficiaries 2018 Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) FLAT RATE 5,00 % EUR – 497,91 0,00 – 497,91 Rural Development EAFRD Knowledge and innovation 2018 Correction on transitionary period FY2016-2017-2018: M01 (prev. 111), M04 (prev. 121) and M07 (prev. 321) FLAT RATE 5,00 % EUR – 36,65 0,00 – 36,65 Rural Development EAFRD Measures with flat-rate support 2015 Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312 FLAT RATE 5,00 % EUR – 85400,97 – 85400,97 0,00 Rural Development EAFRD Measures with flat-rate support 2016 Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M312 FLAT RATE 5,00 % EUR – 20805,06 0,00 – 20805,06 Rural Development EAFRD investment - public beneficiaries 2015 Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321 FLAT RATE 5,00 % EUR – 1009988,55 – 1009988,55 0,00 Rural Development EAFRD investment - public beneficiaries 2016 Deficiencies in KC: Selection and appraisal of projects; Evaluation of reasonableness of costs - M321 FLAT RATE 5,00 % EUR – 10921,32 0,00 – 10921,32 Rural Development EAFRD Knowledge and innovation 2015 Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims (M331) FLAT RATE 5,00 % EUR – 780486,39 – 1632,52 – 778853,87 Rural Development EAFRD Knowledge and innovation 2016 Deficiencies in KC: Selection and appraisal of projects (M111, M331); Adequate verification of all payment claims(M331) FLAT RATE 5,00 % EUR – 226592,89 0,00 – 226592,89 Rural Development EAFRD investment - private beneficiaries 2015 Deficiencies in KC: Selection and appraisal of projects - M121 FLAT RATE 5,00 % EUR – 115476,12 – 115476,12 0,00 Rural Development EAFRD investment - private beneficiaries 2016 Deficiencies in KC: Selection and appraisal of projects - M121 FLAT RATE 5,00 % EUR – 349,35 0,00 – 349,35 Total SE: EUR – 2251260,67 – 1212498,16 – 1038762,51 Currency Amount Deductions Financial Impact EUR – 115715913,82 – 12311475,22 – 103404438,60

Versions

1. 2019-02-12