Address https://gelex.eu/eli/EU/decision/2019/949@2019-06-05/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 60 Budget Item: 050452

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 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 1 April 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 Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Slovak Republic.

Done at Brussels, 5 June 2019. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX

Decision: 60 Budget Item: 050452

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Rural Development EAGGF (2000-2006) - Improving the competitiveness 2011 Reimbursement following judgment in case C-670/17P ONE OFF EUR 72105592,41 0,00 72105592,41 Total GR: EUR 72105592,41 0,00 72105592,41 Currency Amount Deductions Financial Impact EUR 72105592,41 0,00 72105592,41

Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2012 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 9630390,11 0,00 9630390,11 Other Direct Aid - Article 68-72 of Reg. 73/2009 2012 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 1576620,23 0,00 1576620,23 Other Direct Aids 2012 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 968446,88 – 0,01 968446,89 Decoupled Direct Aids 2013 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 9594884,58 0,00 9594884,58 Other Direct Aid - Article 68-72 of Reg. 73/2009 2013 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 1651565,64 0,00 1651565,64 Other Direct Aids 2013 Reimbursement following judgment in case T-156/15 FLAT RATE 100,00 % EUR 930600,78 0,00 930600,78 Total FR: EUR 24352508,22 – 0,01 24352508,23 Currency Amount Deductions Financial Impact EUR 24352508,22 – 0,01 24352508,23

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Certification 2017 CEB/2018/001/AT Errors in the EAGF population ONE OFF EUR – 244593,89 – 124,07 – 244469,82 Total AT: EUR – 244593,89 – 124,07 – 244469,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Decoupled Direct Aids 2017 Weakness in administrative checks in respect of the aid claimed ONE OFF EUR – 12999,05 0,00 – 12999,05 Decoupled Direct Aids 2016 Weakness in administrative checks in respect of the aid claimed ONE OFF EUR – 27973,79 0,00 – 27973,79 Decoupled Direct Aids 2016 Weakness in the correct calculation of the aid including administrative reductions and penalties ONE OFF EUR – 14715,59 0,00 – 14715,59 Decoupled Direct Aids 2017 Weakness in the correct calculation of the aid including administrative reductions and penalties ONE OFF EUR – 12418,85 0,00 – 12418,85 Decoupled Direct Aids 2016 Weakness in the performance of OTSC of sufficient quality ONE OFF EUR – 29289,00 0,00 – 29289,00 Decoupled Direct Aids 2016 Weakness in the performance of crosschecks to establish eligibility of the parcel declared ONE OFF EUR – 2191,26 0,00 – 2191,26 Decoupled Direct Aids 2018 Weakness in the performance of OTSC of sufficient quality ONE OFF EUR – 37795,75 0,00 – 37795,75 Decoupled Direct Aids 2017 Weakness in the performance of OTSC of sufficient quality ONE OFF EUR – 39280,16 0,00 – 39280,16 Total BE: EUR – 176663,45 0,00 – 176663,45 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Promotion Measures 2013 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 9095,98 0,00 – 9095,98 Promotion Measures 2014 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 59411,71 0,00 – 59411,71 Promotion Measures 2015 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 40564,98 0,00 – 40564,98 Promotion Measures 2016 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 33543,97 0,00 – 33543,97 Promotion Measures 2017 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 51618,39 0,00 – 51618,39 Promotion Measures 2018 competitive selection of implementing bodies FLAT RATE 5,00 % EUR – 28896,31 0,00 – 28896,31 Total BG: EUR – 223131,34 0,00 – 223131,34 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2014 financial errors detected by CB ONE OFF EUR – 2044,54 – 623,96 – 1420,58 Certification 2015 financial errors detected by CB ONE OFF EUR – 49706,62 0,00 – 49706,62 Certification 2016 financial errors detected by CB ONE OFF EUR – 7164,69 – 143,01 – 7021,68 Total DE: EUR – 58915,85 – 766,97 – 58148,88 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Clearance of Accounts - Financial Clearance 2017 1 error coming from substantive testing ONE OFF EUR – 54828,84 0,00 – 54828,84 Clearance of Accounts - Financial Clearance 2017 2 errors coming from substantive testing ONE OFF EUR – 45558,72 0,00 – 45558,72 Decoupled Direct Aids 2016 Calculation of administrative reductions for late lodging ONE OFF EUR – 204,40 0,00 – 204,40 Decoupled Direct Aids 2017 Calculation of administrative reductions for late lodging ONE OFF EUR – 370,28 0,00 – 370,28 Decoupled Direct Aids 2018 Calculation of administrative reductions for late lodging ONE OFF EUR – 9,09 0,00 – 9,09 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies in two key controls affecting certain actions OP 2015 FLAT RATE 5,00 % EUR – 321760,21 0,00 – 321760,21 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Deficiencies in two key controls affecting certain actions OP 2015 FLAT RATE 5,00 % EUR – 19356,88 0,00 – 19356,88 Fruit and Vegetables - Operational programmes incl withdrawals 2015 Deficiencies in two key controls affecting several type of actions OP 2014 FLAT RATE 5,00 % EUR – 308998,78 0,00 – 308998,78 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies in two key controls affecting several type of actions OP 2014 FLAT RATE 5,00 % EUR – 25996,02 0,00 – 25996,02 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Deficiencies in two key controls affecting several types of actions in OP 2016 FLAT RATE 5,00 % EUR – 12943,95 0,00 – 12943,95 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Deficiencies in two key controls affecting several types of actions in OP 2016 FLAT RATE 5,00 % EUR – 368280,61 0,00 – 368280,61 Other Direct Aid - POSEI (2014+) 2017 Known errors EAGF population ONE OFF EUR – 14613,06 0,00 – 14613,06 Clearance of Accounts - Financial Clearance 2016 MLE ONE OFF EUR – 71516,80 – 0,23 – 71516,57 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES01 - OP 2016 ONE OFF EUR – 269821,58 0,00 – 269821,58 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES03 - OP 2016 ONE OFF EUR – 98,45 0,00 – 98,45 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Non eligible cost for environmental action ES04 - OP 2016 ONE OFF EUR – 14818,73 0,00 – 14818,73 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Non eligible cost for environmental action ES07 - OP 2016 ONE OFF EUR – 1368,84 0,00 – 1368,84 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES07 - OP 2016 ONE OFF EUR – 2530,89 0,00 – 2530,89 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES08 - OP 2016 ONE OFF EUR – 1579,72 0,00 – 1579,72 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES10 - OP 2016 ONE OFF EUR – 29651,25 0,00 – 29651,25 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Non eligible cost for environmental action ES13 - OP 2016 ONE OFF EUR – 10261,27 0,00 – 10261,27 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES13 - OP 2016 ONE OFF EUR – 291953,22 0,00 – 291953,22 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Non eligible cost for environmental action ES14 - OP 2016 ONE OFF EUR – 430,01 0,00 – 430,01 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES14 - OP 2016 ONE OFF EUR – 57303,49 0,00 – 57303,49 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES16 - OP 2016 ONE OFF EUR – 10206,61 0,00 – 10206,61 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Non eligible cost for environmental action ES17 - OP 2016 ONE OFF EUR – 29177,46 0,00 – 29177,46 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligible cost for environmental action ES17 - OP 2016 ONE OFF EUR – 462341,09 0,00 – 462341,09 Decoupled Direct Aids 2016 Quality of on-the-spot-checks ONE OFF EUR – 25491,94 0,00 – 25491,94 Decoupled Direct Aids 2017 Quality of on-the-spot-checks ONE OFF EUR – 51397,83 0,00 – 51397,83 Decoupled Direct Aids 2018 Quality of on-the-spot-checks ONE OFF EUR – 3062,37 0,00 – 3062,37 Decoupled Direct Aids 2018 SFS ES02 ONE OFF EUR – 389305,22 0,00 – 389305,22 Decoupled Direct Aids 2018 SFS ES03 ONE OFF EUR – 93315,18 0,00 – 93315,18 Decoupled Direct Aids 2018 SFS ES04 ONE OFF EUR – 13113,20 0,00 – 13113,20 Decoupled Direct Aids 2018 SFS ES06 ONE OFF EUR – 1340,58 0,00 – 1340,58 Decoupled Direct Aids 2018 SFS ES07 ONE OFF EUR – 453708,92 0,00 – 453708,92 Decoupled Direct Aids 2018 SFS ES08 ONE OFF EUR – 123869,40 0,00 – 123869,40 Decoupled Direct Aids 2018 SFS ES09 ONE OFF EUR – 112568,54 0,00 – 112568,54 Decoupled Direct Aids 2018 SFS ES10 ONE OFF EUR – 259027,07 0,00 – 259027,07 Decoupled Direct Aids 2018 SFS ES11 ONE OFF EUR – 87011,45 0,00 – 87011,45 Decoupled Direct Aids 2018 SFS ES12 ONE OFF EUR – 8781,25 0,00 – 8781,25 Decoupled Direct Aids 2018 SFS ES13 ONE OFF EUR – 30805,25 0,00 – 30805,25 Decoupled Direct Aids 2018 SFS ES14 ONE OFF EUR – 8098,76 0,00 – 8098,76 Decoupled Direct Aids 2018 SFS ES15 ONE OFF EUR – 135664,65 0,00 – 135664,65 Decoupled Direct Aids 2018 SFS ES16 ONE OFF EUR – 43253,37 0,00 – 43253,37 Decoupled Direct Aids 2018 SFS ES17 ONE OFF EUR – 254178,60 0,00 – 254178,60 Decoupled Direct Aids 2018 Small Farmers Scheme ES01 ONE OFF EUR – 1594286,40 0,00 – 1594286,40 Total ES: EUR – 6114260,23 – 0,23 – 6114260,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Wine - Investment 2014 administrative control weakness. Non application of Art. 19 of Reg. 555/2008 FLAT RATE 5,00 % EUR – 26203,46 0,00 – 26203,46 Wine - Investment 2015 administrative control weakness. Non application of Art. 19 of Reg. 555/2008 FLAT RATE 5,00 % EUR – 53953,04 0,00 – 53953,04 Wine - Investment 2016 administrative control weakness. Non application of Art. 19 of Reg. 555/2008 FLAT RATE 5,00 % EUR – 110333,61 – 41120,58 – 69213,03 Wine - Investment 2017 administrative control weakness. Non application of Art. 19 of Reg. 555/2008 FLAT RATE 5,00 % EUR – 234535,04 0,00 – 234535,04 Cross-compliance 2015 DP - CY 2014 - Deficient scope of SMR 4 checks FLAT RATE 2,00 % EUR – 4735519,50 – 652058,51 – 4083460,99 Cross-compliance 2016 DP - CY 2015 - Deficient scope of SMR 4 checks, GAEC not achieving objective FLAT RATE 2,00 % EUR – 6401557,55 – 12509,90 – 6389047,65 Cross-compliance 2017 DP - CY 2016 - Deficient scope of SMR 4 checks, GAEC not achieving objective FLAT RATE 2,00 % EUR – 6130471,10 0,00 – 6130471,10 Certification 2015 Erreur connue sur les tests de créances - anomalie ou dossier non présenté ONE OFF EUR – 3626,53 0,00 – 3626,53 Certification 2015 Erreurs tests de conformité créances ONE OFF EUR – 299346,32 0,00 – 299346,32 Milk - Other 2016 Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector ESTIMATED BY PERCENTAGE 3,49 % EUR – 42266,97 – 22568,21 – 19698,76 Temporary and exceptional support measures 2016 Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sector ESTIMATED BY PERCENTAGE 3,49 % EUR – 33608,98 – 13573,20 – 20035,78 Certification 2016 Known errors in EAGF Non-IACS ONE OFF EUR – 7737,00 0,00 – 7737,00 Certification 2016 MLE EAGF for FY 2016 ESTIMATED BY AMOUNT EUR – 2427577,79 – 1268772,69 – 1158805,10 Certification 2016 MLE IN EAGF Non-IACS ESTIMATED BY AMOUNT EUR – 8808247,56 – 1834453,27 – 6973794,29 Certification 2016 Payment delays and irregularities ONE OFF EUR – 4827821,58 0,00 – 4827821,58 Total FR: EUR – 34142806,03 – 3845056,36 – 30297749,67 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Certification 2016 financial errors resulting from compliance testing and from the substantive established for EAGF non-IACS ONE OFF EUR – 378466,15 – 125695,79 – 252770,36 Certification 2016 Known errors established for EAGF IACS ONE OFF EUR – 4849,56 – 285,01 – 4564,55 Certification 2016 MLE for the EAGF non-IACS population ESTIMATED BY AMOUNT EUR – 1231590,15 – 164655,21 – 1066934,94 Certification 2016 Most Likely Error (MLE) for the EAGF IACS population. Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as known errors, as they do not meet all the conditions stipulated in Guideline No 2. ESTIMATED BY AMOUNT EUR – 9191375,64 – 3131051,66 – 6060323,98 Voluntary Coupled Support 2016 VCS Measure 6 - CY 2015 ONE OFF EUR – 1106829,36 – 4949,59 – 1101879,77 Voluntary Coupled Support 2017 VCS Measure 6 - CY 2016 ONE OFF EUR – 620098,02 0,00 – 620098,02 Total GR: EUR – 12533208,88 – 3426637,26 – 9106571,62 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact HU Certification 2017 Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017 ONE OFF EUR – 174675,42 0,00 – 174675,42 Financial audit - Overshooting 2017 Overrun of ceiling ONE OFF EUR – 155193,34 0,00 – 155193,34 Total HU: EUR – 329868,76 0,00 – 329868,76 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact Irregularities 2016 Negligence in the debt management for some irregularities ONE OFF HUF – 560597219,00 0,00 – 560597219,00 Total HU: HUF – 560597219,00 0,00 – 560597219,00 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Fruit and Vegetables - Operational programmes incl withdrawals 2015 OP 2015 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan. FLAT RATE 5,00 % EUR – 221515,41 0,00 – 221515,41 Fruit and Vegetables - Operational programmes incl withdrawals 2016 OP 2015 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan. FLAT RATE 5,00 % EUR – 354973,50 0,00 – 354973,50 Fruit and Vegetables - Operational programmes incl withdrawals 2017 OP 2016 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan. FLAT RATE 5,00 % EUR – 572955,52 0,00 – 572955,52 Promotion Measures 2011 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 224182,53 0,00 – 224182,53 Promotion Measures 2012 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 759468,11 0,00 – 759468,11 Promotion Measures 2013 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 1271140,33 0,00 – 1271140,33 Promotion Measures 2014 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 1503826,13 0,00 – 1503826,13 Promotion Measures 2015 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 1515488,76 0,00 – 1515488,76 Promotion Measures 2016 wide-spread irregularities affecting the competitive selection procedues FLAT RATE 25,00 % EUR – 1734102,30 0,00 – 1734102,30 Total IT: EUR – 8157652,59 0,00 – 8157652,59 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Certification 2017 CEB/2018/073/PL - errors in the EAGF population ONE OFF EUR – 671437,45 0,00 – 671437,45 Decoupled Direct Aids 2016 effectiveness of the/absence of effective risk factors CY2015 FLAT RATE 5,00 % EUR – 2113458,68 0,00 – 2113458,68 Decoupled Direct Aids 2017 effectiveness of the/absence of effective risk factors CY2015 FLAT RATE 5,00 % EUR – 3418,28 0,00 – 3418,28 Decoupled Direct Aids 2018 effectiveness of the/absence of effective risk factors CY2015 FLAT RATE 5,00 % EUR – 642,19 0,00 – 642,19 Decoupled Direct Aids 2017 effectiveness of the/absence of effective risk factors CY2016 FLAT RATE 5,00 % EUR – 2145081,96 0,00 – 2145081,96 Decoupled Direct Aids 2018 effectiveness of the/absence of effective risk factors CY2016 FLAT RATE 5,00 % EUR – 2027,32 0,00 – 2027,32 Reimbursement of direct aids in relation to financial discipline 2017 effectiveness of the/absence of effective risk factors FD FLAT RATE 5,00 % EUR – 62762,45 0,00 – 62762,45 Reimbursement of direct aids in relation to financial discipline 2018 effectiveness of the/absence of effective risk factors FD FLAT RATE 5,00 % EUR – 61383,50 0,00 – 61383,50 Total PL: EUR – 5060211,83 0,00 – 5060211,83 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Certification 2016 CEB/2017/080/SK - Known error in EAGF ONE OFF EUR – 19782,57 – 0,65 – 19781,92 Total SK: EUR – 19782,57 – 0,65 – 19781,92 Currency Amount Deductions Financial Impact EUR – 67061095,42 – 7272585,54 – 59788509,88 HUF – 560597219,00 0,00 – 560597219,00

Budget Item: 6711

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Certification 2017 CEB/2018/001/AT Errors in the EAFRD population ONE OFF EUR – 47,27 0,00 – 47,27 Total AT: EUR – 47,27 0,00 – 47,27 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Rural Development EAFRD measures subject to IACS 2015 M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015 ONE OFF EUR – 22522,68 0,00 – 22522,68 Rural Development EAFRD measures subject to IACS 2016 M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015 ONE OFF EUR – 6053,91 0,00 – 6053,91 Rural Development EAFRD measures subject to IACS 2018 M10: Contrôles des critères d'admissibilité - année de demande 2017 - année financière 2018 ONE OFF EUR – 200,25 0,00 – 200,25 Rural Development EAFRD measures subject to IACS 2016 M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 ONE OFF EUR – 2445,12 0,00 – 2445,12 Rural Development EAFRD measures subject to IACS 2017 M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 ONE OFF EUR – 862,56 0,00 – 862,56 Rural Development EAFRD measures subject to IACS 2018 M10-M11: Qualité suffisante des contrôles sur place - année de demande 2017 - année financière 2018 FLAT RATE 5,00 % EUR – 656898,08 0,00 – 656898,08 Rural Development EAFRD measures subject to IACS 2016 M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017 FLAT RATE 5,00 % EUR – 501261,87 – 19909,38 – 481352,49 Rural Development EAFRD measures subject to IACS 2017 M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017 FLAT RATE 5,00 % EUR – 591934,60 0,00 – 591934,60 Rural Development EAFRD measures subject to IACS 2016 M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 ONE OFF EUR – 19091,54 0,00 – 19091,54 Rural Development EAFRD measures subject to IACS 2017 M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017 ONE OFF EUR – 1981,00 0,00 – 1981,00 Total BE: EUR – 1803251,61 – 19909,38 – 1783342,23 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Certification 2015 Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction ESTIMATED BY AMOUNT EUR – 4884875,78 – 105195,63 – 4779680,15 Certification 2016 Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correction ESTIMATED BY AMOUNT EUR – 8519759,96 0,00 – 8519759,96 Total BG: EUR – 13404635,74 – 105195,63 – 13299440,11 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact CZ Rural Development EAFRD Measures with flat-rate support 2015 M313: Deficiency in one key control - FY 2015 ONE OFF EUR – 158095,58 0,00 – 158095,58 Total CZ: EUR – 158095,58 0,00 – 158095,58 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2016 financial errors detected by CB ONE OFF EUR – 48037,60 – 34606,25 – 13431,35 Total DE: EUR – 48037,60 – 34606,25 – 13431,35 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DK Rural Development EAFRD Leader 2016 Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK FLAT RATE 5,00 % EUR – 29636,79 0,00 – 29636,79 Rural Development EAFRD Leader 2016 Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK FLAT RATE 10,00 % EUR – 18068,66 0,00 – 18068,66 Rural Development EAFRD Leader 2018 Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DK FLAT RATE 5,00 % EUR – 26643,18 0,00 – 26643,18 Total DK: EUR – 74348,63 0,00 – 74348,63 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Rural Development EAFRD Knowledge and innovation 2017 known errors in EAFRD population ONE OFF EUR – 401981,04 0,00 – 401981,04 Clearance of Accounts - Financial Clearance 2016 MLE ONE OFF EUR – 28886,62 0,00 – 28886,62 Certification 2017 MLE in EAFRD population ESTIMATED BY AMOUNT EUR – 21548,63 0,00 – 21548,63 Total ES: EUR – 452416,29 0,00 – 452416,29 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Certification 2015 Erreur connue 5T adjacente HSIGC_32 ONE OFF EUR – 3516,32 0,00 – 3516,32 Certification 2015 Erreur connue - test HSIGC_107 ONE OFF EUR – 22243,89 0,00 – 22243,89 Certification 2015 Erreur connue - test HSIGC_111 ONE OFF EUR – 11776,80 0,00 – 11776,80 Certification 2015 Erreur connue - test HSIGC_114 ONE OFF EUR – 9277,33 0,00 – 9277,33 Certification 2015 Erreur connue - test HSIGC_117 ONE OFF EUR – 2595,00 – 51,90 – 2543,10 Certification 2015 Erreur connue - test HSIGC_125 ONE OFF EUR – 3110,00 0,00 – 3110,00 Certification 2015 Erreur connue - test HSIGC_96 ONE OFF EUR – 5667,02 0,00 – 5667,02 Certification 2015 Erreur connue - test HSIGC_97 ONE OFF EUR – 110670,00 0,00 – 110670,00 Certification 2015 Erreur connue - test SIGC_45 ONE OFF EUR – 33,69 0,00 – 33,69 Certification 2015 Erreur connue - test SIGC_48 ONE OFF EUR – 85,08 0,00 – 85,08 Certification 2016 Erreur extrapolée - 5eme trimestre de l'EF2015 - Agence de Services et de Paiement ESTIMATED BY AMOUNT EUR – 10386236,30 – 4267954,16 – 6118282,14 Certification 2015 Erreur la plus probable – 16.10.2014-15.10.2015 ESTIMATED BY AMOUNT EUR – 49445057,00 – 13827302,63 – 35617754,37 Certification 2015 Erreur test de conformité avance no 3 ONE OFF EUR – 10666,80 0,00 – 10666,80 Certification 2015 Erreur test de conformité no 21 ONE OFF EUR – 60000,00 0,00 – 60000,00 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Projets assujettis aux règles des marchés publics - Assistance Technique - année 2014 FLAT RATE 7,00 % EUR – 20326,87 – 3,61 – 20323,26 Rural Development EAFRD investment - public beneficiaries 2015 Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 FLAT RATE 7,00 % EUR – 162511,43 0,00 – 162511,43 Rural Development EAFRD investment - public beneficiaries 2016 Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 FLAT RATE 7,00 % EUR – 461686,57 0,00 – 461686,57 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Projets non assujettis aux règles des marchés publics - Assistance Technique - année 2014 FLAT RATE 5,00 % EUR – 35958,05 – 6,38 – 35951,67 Rural Development EAFRD investment - public beneficiaries 2015 Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 FLAT RATE 5,00 % EUR – 143907,17 0,00 – 143907,17 Rural Development EAFRD investment - public beneficiaries 2016 Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016 FLAT RATE 5,00 % EUR – 68193,15 0,00 – 68193,15 Total FR: EUR – 60963518,47 – 18095318,68 – 42868199,79 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact HU Rural Development EAFRD investment - private beneficiaries 2016 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 260,01 – 8,67 – 251,34 Rural Development EAFRD investment - public beneficiaries 2016 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 1532196,09 – 51073,21 – 1481122,88 Rural Development EAFRD Measures with flat-rate support 2016 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 348959,87 – 11632,00 – 337327,87 Rural Development EAFRD investment - private beneficiaries 2017 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 5380,04 – 179,34 – 5200,70 Rural Development EAFRD investment - public beneficiaries 2017 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 7499,04 – 249,97 – 7249,07 Rural Development EAFRD Measures with flat-rate support 2017 Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rules FLAT RATE 3,00 % EUR – 682,47 – 22,75 – 659,72 Certification 2017 Financial errors detected for the EAFRD during the certification of EAFRD FY2017 ONE OFF EUR – 3291,78 0,00 – 3291,78 Total HU: EUR – 1898269,30 – 63165,94 – 1835103,36 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Certification 2017 CEB/2018/073/PL - errors in the EAFRD population ONE OFF EUR – 51877,48 0,00 – 51877,48 Total PL: EUR – 51877,48 0,00 – 51877,48 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Rural Development EAFRD investment - private beneficiaries 2015 The reasonableness of the costs is not properly assessed FLAT RATE 5,00 % EUR – 219054,43 – 17662,44 – 201391,99 Rural Development EAFRD investment - private beneficiaries 2016 The reasonableness of the costs is not properly assessed FLAT RATE 5,00 % EUR – 88055,91 – 5225,71 – 82830,20 Rural Development EAFRD investment - private beneficiaries 2017 The reasonableness of the costs is not properly assessed FLAT RATE 5,00 % EUR – 20221,69 0,00 – 20221,69 Total PT: EUR – 327332,03 – 22888,15 – 304443,88 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Certification 2016 CEB/2017/080/SK - MLE in EAFRD ESTIMATED BY AMOUNT EUR – 4112948,58 0,00 – 4112948,58 Rural Development EAFRD investment - private beneficiaries 2015 FY 2015 one-off SME criterea ONE OFF EUR – 739799,46 0,00 – 739799,46 Rural Development EAFRD investment - private beneficiaries 2017 FY 2017 one-off SME criterea ONE OFF EUR – 177375,00 0,00 – 177375,00 Total SK: EUR – 5030123,04 0,00 – 5030123,04 Currency Amount Deductions Financial Impact EUR – 84211953,04 – 18341084,03 – 65870869,01

Versions

1. 2019-06-05