Address https://gelex.eu/eli/EU/decision/2021/261@2021-02-17/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 65 Budget Item: 08 02 06 01

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 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 31 January 2021,

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 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 Poland, the Portuguese Republic and the Slovak Republic.

Done at Brussels, 17 February 2021. For the Commission Janusz Wojciechowski Member of the Commission

ANNEX

ANNEX

Decision: 65 Budget Item: 08 02 06 01

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Decoupled Direct Aids 2016 Reimbursement following judgment in case T-46/19 FLAT RATE 2,00 EUR 12342563,07 0,00 12342563,07 Decoupled Direct Aids 2016 Reimbursement following judgment in case T-46/19 ONE OFF EUR 541695,17 541695,17 0,00 Decoupled Direct Aids 2017 Reimbursement following judgment in case T-46/19 FLAT RATE 2,00 EUR 12060282,13 0,00 12060282,13 Decoupled Direct Aids 2017 Reimbursement following judgment in case T-46/19 ONE OFF EUR 148448,47 148448,47 0,00 Total GR: EUR 25092988,84 690143,64 24402845,20 Currency Amount Deductions Financial Impact EUR 25092988,84 690143,64 24402845,20

Budget Item: 6 2 0 0

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2018 Individual errors EAGF IACS ONE OFF EUR – 528,95 0,00 – 528,95 Clearance of Accounts - Financial Clearance 2018 Known error EAGF NIACS ONE OFF EUR – 98894,05 0,00 – 98894,05 Clearance of Accounts - Financial Clearance 2018 Payment delays school schemes ONE OFF EUR – 4778,76 0,00 – 4778,76 Total BE: EUR – 104201,76 0,00 – 104201,76 BG Promotion Measures 2010 INT2016/101/BG Absence of recoveries ONE OFF EUR – 430586,90 0,00 – 430586,90 Promotion Measures 2011 INT2016/101/BG Absence of recoveries ONE OFF EUR – 299201,85 0,00 – 299201,85 Promotion Measures 2012 INT2016/101/BG Absence of recoveries ONE OFF EUR – 636371,10 0,00 – 636371,10 Promotion Measures 2013 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1157373,48 ,00 – 1157373,48 Promotion Measures 2014 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1341643,85 0,00 – 1341643,85 Promotion Measures 2015 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1641010,62 0,00 – 1641010,62 Promotion Measures 2016 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1838521,58 0,00 – 1838521,58 Promotion Measures 2017 INT2016/101/BG Absence of recoveries ONE OFF EUR – 312139,59 0,00 – 312139,59 Total BG: EUR – 7656848,97 0,00 – 7656848,97 DE Young farmers scheme 2020 DE03, DE04-Administrative checks on Payment Entitlements when setting up the Basic Payment Scheme-YFP-CY 2019 ONE OFF EUR – 4097,43 0,00 – 4097,43 Young farmers scheme 2018 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 9191,93 0,00 – 9191,93 Young farmers scheme 2019 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 7409,73 0,00 – 7409,73 Basic Payment Scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 26423,71 0,00 – 26423,71 Basic Payment Scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25872,54 0,00 – 25872,54 Greening Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12488,28 0,00 – 12488,28 Greening Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12514,32 0,00 – 12514,32 Restributive Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6475,31 0,00 – 6475,31 Reimbursement of direct aids in relation to financial discipline 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 478,69 0,00 – 478,69 Reimbursement of direct aids in relation to financial discipline 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 487,16 0,00 – 487,16 Restributive Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6532,40 0,00 – 6532,40 Young farmers scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 4898,54 0,00 – 4898,54 Young farmers scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 5032,54 0,00 – 5032,54 Young farmers scheme 2018 DE21-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 2033,63 0,00 – 2033,63 Young farmers scheme 2018 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 3406,45 0,00 – 3406,45 Young farmers scheme 2019 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 2171,77 0,00 – 2171,77 Basic Payment Scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 23703,04 0,00 – 23703,04 Basic Payment Scheme 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25206,49 0,00 – 25206,49 Greening Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12369,06 0,00 – 12369,06 Greening Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12772,95 0,00 – 12772,95 Restributive Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6497,31 0,00 – 6497,31 Reimbursement of direct aids in relation to financial discipline 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 555,79 0,00 – 555,79 Reimbursement of direct aids in relation to financial discipline 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 571,19 0,00 – 571,19 Restributive Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6789,12 0,00 – 6789,12 Young farmers scheme 2017 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants -YFP-CY2016 ONE OFF EUR – 4568,91 0,00 – 4568,91 Young farmers scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 6343,62 0,00 – 6343,62 Young farmers scheme 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 6236,09 0,00 – 6236,09 Basic Payment Scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-CY2019 ONE OFF EUR – 60665,91 0,00 – 60665,91 Reimbursement of direct aids in relation to financial discipline 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-GREENING-YFP-RP-reimbursement of FD-CY2019 ONE OFF EUR – 1295,71 0,00 – 1295,71 Greening Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-GREENING-CY2019 ONE OFF EUR – 29713,24 0,00 – 29713,24 Young farmers scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-RP-CY2019 ONE OFF EUR – 13243,11 0,00 – 13243,11 Restributive Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-YFP-CY2019 ONE OFF EUR – 14146,22 0,00 – 14146,22 Young farmers scheme 2018 DE4-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 7857,98 0,00 – 7857,98 Basic Payment Scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 3702,45 0,00 – 3702,45 Basic Payment Scheme 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 3614,36 0,00 – 3614,36 Greening Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 1733,16 0,00 – 1733,16 Greening Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 1726,10 0,00 – 1726,10 Restributive Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 1008,52 0,00 – 1008,52 Reimbursement of direct aids in relation to financial discipline 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 73,22 0,00 – 73,22 Reimbursement of direct aids in relation to financial discipline 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 73,59 0,00 – 73,59 Restributive Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1015,58 0,00 – 1015,58 Young farmers scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 884,46 0,00 – 884,46 Young farmers scheme 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 883,81 0,00 – 883,81 Young farmers scheme 2019 DE7-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 5696,10 0,00 – 5696,10 Basic Payment Scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 13461,60 0,00 – 13461,60 Greening Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 6825,87 0,00 – 6825,87 Reimbursement of direct aids in relation to financial discipline 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 333,83 0,00 – 333,83 Restributive Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1985,98 0,00 – 1985,98 Young farmers scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 3495,05 0,00 – 3495,05 Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR – 2044,56 0,00 – 2044,56 Total DE: EUR – 410608,41 0,00 – 410608,41 DK Cross-compliance 2016 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 1396727,20 – 83492,88 – 1313234,32 Cross-compliance 2017 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 518,77 0,00 – 518,77 Cross-compliance 2018 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 51,92 0,00 – 51,92 Cross-compliance 2016 CY 2015 SMR 7 ONE OFF EUR – 7327,71 – 240,00 – 7087,71 Cross-compliance 2017 CY 2015 SMR 7 ONE OFF EUR – 0,16 0,00 – 0,16 Cross-compliance 2017 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 1384812,16 – 17,01 – 1384795,15 Cross-compliance 2018 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 255,56 0,00 – 255,56 Cross-compliance 2017 CY 2016 SMR 7 ONE OFF EUR – 9124,19 0,00 – 9124,19 Cross-compliance 2018 CY 2017 SMR 2 FLAT RATE 2,00 EUR – 1371553,15 – 4,36 – 1371548,79 Cross-compliance 2018 CY 2017 SMR 7 ONE OFF EUR – 7958,88 0,00 – 7958,88 Total DK: EUR – 4178329,70 – 83754,25 – 4094575,45 ES Cross-compliance 2017 CY 2016 FLAT RATE 5,00 EUR – 365264,87 – 5497,72 – 359767,15 Cross-compliance 2018 CY 2016 FLAT RATE 5,00 EUR – 4620,63 0,00 – 4620,63 Cross-compliance 2019 CY 2016 FLAT RATE 5,00 EUR – 1178,37 0,00 – 1178,37 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 EUR – 731771,69 0,00 – 731771,69 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 EUR – 922,57 0,00 – 922,57 Cross-compliance 2017 CY 2018 FLAT RATE 5,00 EUR – 3453,11 – 55,20 – 3397,91 Cross-compliance 2019 CY 2018 FLAT RATE 5,00 EUR – 499784,68 0,00 – 499784,68 Clearance of Accounts - Financial Clearance 2018 Known error EAGF IACS ONE OFF EUR – 18,54 0,00 – 18,54 Clearance of Accounts - Financial Clearance 2018 Known error EAGF Non-IACS ONE OFF EUR – 12008,91 0,00 – 12008,91 Total ES: EUR – 1619023,37 – 5552,92 – 1613470,45 FR Promotion Measures 2017 Key control: administrative control on selection of implementing bodies ONE OFF EUR – 148550,04 0,00 – 148550,04 Total FR: EUR – 148550,04 0,00 – 148550,04 IT Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses FLAT RATE 2,00 EUR – 730282,20 – 730282,20 0,00 Decoupled Direct Aids 2018 All weaknesses - Taking in account Reduction for Late Payments FLAT RATE 2,00 EUR – 63148764,02 0,00 – 63148764,02 Clearance of Accounts - Financial Clearance 2017 Negligence in the management and the recovering of debts ONE OFF EUR – 710274,04 0,00 – 710274,04 Clearance of Accounts - Financial Clearance 2017 Reduction due to payments deadlines ONE OFF EUR – 74978660,98 – 74978660,98 0,00 Voluntary Coupled Support 2018 Weaknesses affecting VCS FLAT RATE 2,00 EUR – 4072613,83 0,00 – 4072613,83 Decoupled Direct Aids 2018 Weaknesses affecting VCS - SFS - Taking in account Reduction for Late Payments FLAT RATE 2,00 EUR – 146895,14 0,00 – 146895,14 Total IT: EUR – 143787490,21 – 75708943,18 – 68078547,03 PL Greening Payment 2017 active farmer-CY 2016-Greening FLAT RATE 2,00 EUR – 288138,30 – 288138,30 0,00 Restributive Payment 2017 active farmer-CY 2016-Redistributive payment FLAT RATE 2,00 EUR – 31387,38 0,00 – 31387,38 Reimbursement of direct aids in relation to financial discipline 2017 active farmer-CY 2016-reimbursement of financial discipline FLAT RATE 2,00 EUR – 10487,54 – 10487,54 0,00 Single Area Payment Scheme 2017 active farmer-CY 2016-SAPS FLAT RATE 2,00 EUR – 397464,17 – 0,01 – 397464,16 Voluntary coupled support 2017 active farmer-CY 2016-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 12113,21 0,00 – 12113,21 Voluntary Coupled Support Area Based 2017 active farmer-CY 2016-VCS area FLAT RATE 2,00 EUR -57281,32 0,00 -57281,32 Young farmers scheme 2017 active farmer-CY 2016-YFP FLAT RATE 2,00 EUR – 6483,99 0,00 – 6483,99 Greening Payment 2018 active farmer-CY 2017-Greening FLAT RATE 2,00 EUR – 239009,35 0,00 – 239009,35 Restributive Payment 2018 active farmer-CY 2017-Redistributive payment FLAT RATE 2,00 EUR – 25803,29 0,00 – 25803,29 Reimbursement of direct aids in relation to financial discipline 2018 active farmer-CY 2017-reimbursement of financial discipline FLAT RATE 2,00 EUR – 8496,99 – 8496,99 0,00 Single Area Payment Scheme 2018 active farmer-CY 2017-SAPS FLAT RATE 2,00 EUR – 321326,50 0,00 – 321326,50 Voluntary coupled support 2018 active farmer-CY 2017-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 8741,83 0,00 – 8741,83 Voluntary coupled support 2018 active farmer-CY 2017-VCS area FLAT RATE 2,00 EUR – 50719,95 0,00 – 50719,95 Young farmers scheme 2018 active farmer-CY 2017-YFP FLAT RATE 2,00 EUR – 4675,11 0,00 – 4675,11 Voluntary coupled support 2017 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2016-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 159335,40 0,00 – 159335,40 Voluntary coupled support 2018 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2017-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 104853,32 0,00 – 104853,32 Voluntary coupled support 2019 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2018-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 158255,28 0,00 – 158255,28 Voluntary coupled support 2017 calculation of the aid and administrative penalties-CY 2016-VCS animals measures M01 and M02 ONE OFF EUR – 2131809,79 0,00 – 2131809,79 Voluntary coupled support 2018 calculation of the aid and administrative penalties-CY 2017-VCS animals measures M01 and M02 ONE OFF EUR – 1163925,60 0,00 – 1163925,60 Voluntary coupled support 2019 calculation of the aid and administrative penalties-CY 2018-VCS animals measures M01 and M02 ONE OFF EUR – 1129455,39 0,00 – 1129455,39 Milk - Other 2017 Ineligible payments identified after the Polish Corrective Action Plan ONE OFF EUR – 1026600,51 0,00 – 1026600,51 Clearance of Accounts - Financial Clearance 2018 Reductions - payment deadlines ONE OFF EUR – 506241,22 – 506241,22 0,00 Milk - Other 2017 Risk on the remaining expenditure FLAT RATE 5,00 EUR – 527300,43 0,00 – 527300,43 Total PL: EUR – 8369905,87 – 813364,06 – 7556541,81 PT Clearance of Accounts - Financial Clearance 2018 Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAGF ONE OFF EUR – 217692,59 0,00 – 217692,59 Clearance of Accounts - Financial Clearance 2018 Financial errors from substantive testing EAGF ONE OFF EUR – 1466,11 0,00 – 1466,11 Total PT: EUR – 219158,70 0,00 – 219158,70 SK Clearance of Accounts - Financial Clearance 2018 MLE in EAGF IACS population ESTIMATED BY AMOUNT EUR – 1457517,68 – 170687,66 – 1286830,02 Total SK: EUR – 1457517,68 – 170687,66 – 1286830,02 Currency Amount Deductions Financial Impact EUR – 167951634,71 – 76782302,07 – 91169332,64

Budget Item: 6 2 0 1

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2015 Known error for AECM ONE OFF EUR – 1606,10 0,00 – 1606,10 Clearance of Accounts - Financial Clearance 2016 Known error for AECM ONE OFF EUR – 23031,51 – 1573,47 – 21458,04 Clearance of Accounts - Financial Clearance 2018 Known error M19 ONE OFF EUR – 28625,55 0,00 – 28625,55 Clearance of Accounts - Financial Clearance 2018 Known errors M07 ONE OFF EUR – 197948,15 – 123289,59 – 74658,56 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD ESTIMATED BY AMOUNT EUR – 136281,26 – 28425,39 – 107855,87 Clearance of Accounts - Financial Clearance 2018 MLE M01 ESTIMATED BY AMOUNT EUR – 11382,84 0,00 – 11382,84 Clearance of Accounts - Financial Clearance 2018 MLE M07 ESTIMATED BY AMOUNT EUR – 246576,79 – 21030,20 – 225546,59 Clearance of Accounts - Financial Clearance 2018 MLE M16 ESTIMATED BY AMOUNT EUR – 68944,11 – 3099,61 – 65844,50 Clearance of Accounts - Financial Clearance 2018 MLE M19 ESTIMATED BY AMOUNT EUR – 5574,25 – 208,00 – 5366,25 Clearance of Accounts - Financial Clearance 2018 MLE M20 ESTIMATED BY AMOUNT EUR – 74172,61 0,00 – 74172,61 Total BE: EUR – 794143,17 – 177626,26 – 616516,91 DE Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR – 54174,21 0,00 – 54174,21 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD Non-IACS population ONE OFF EUR – 123167,60 0,00 – 123167,60 Total DE: EUR – 177341,81 0,00 – 177341,81 DK Cross-compliance 2016 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 40498,41 – 4,69 – 40493,72 Cross-compliance 2017 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 138,59 – 87,26 – 51,33 Cross-compliance 2016 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 0,80 – 0,02 – 0,78 Cross-compliance 2017 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 56448,20 – 191,70 – 56256,50 Cross-compliance 2018 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 1096,36 0,00 – 1096,36 Cross-compliance 2017 CY 2016 SMR 7 ONE OFF EUR – 476,26 – 164,06 – 312,20 Cross-compliance 2018 CY 2017 SMR 2 FLAT RATE 2,00 EUR – 71854,51 0,00 – 71854,51 Cross-compliance 2018 CY 2017 SMR 7 ONE OFF EUR – 297,99 0,00 – 297,99 Total DK: EUR – 170811,12 – 447,73 – 170363,39 ES Cross-compliance 2018 CY 2016 FLAT RATE 5,00 EUR – 42874,92 0,00 – 42874,92 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 EUR – 2174,67 0,00 – 2174,67 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 EUR – 32307,29 0,00 – 32307,29 Cross-compliance 2019 CY 2018 FLAT RATE 5,00 EUR – 965,80 0,00 – 965,80 Clearance of Accounts - Financial Clearance 2018 Known error EAFRD IACS ONE OFF EUR – 109,02 0,00 – 109,02 Clearance of Accounts - Financial Clearance 2018 Known error EAFRD Non-IACS ONE OFF EUR – 117808,18 0,00 – 117808,18 Clearance of Accounts - Financial Clearance 2018 Known errors EAFRD IACS ONE OFF EUR – 4,80 0,00 – 4,80 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD IACS population ESTIMATED BY AMOUNT EUR – 631,58 0,00 – 631,58 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD Non-IACS population ESTIMATED BY AMOUNT EUR – 168517,53 – 30,73 – 168486,80 Total ES: EUR – 365393,79 – 30,73 – 365363,06 HU Rural Development EAFRD Risk management 2017 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR 0,00 0,00 0,00 Rural Development EAFRD Risk management 2018 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR – 168225,11 0,00 – 168225,11 Rural Development EAFRD Risk management 2019 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR – 187983,85 0,00 – 187983,85 Rural Development EAFRD Risk management 2020 Deficiency in the key controls appropriate evaluation of the reasonableness of costs (2020) FLAT RATE 5,00 EUR – 169081,16 0,00 – 169081,16 Total HU: EUR – 525290,12 0,00 – 525290,12 IT Clearance of Accounts - Financial Clearance 2017 Negligence in the management and the recovering of debts ONE OFF EUR – 7562,26 0,00 – 7562,26 Total IT: EUR – 7562,26 0,00 – 7562,26 PL Rural Development EAFRD measures subject to IACS 2017 active farmer-CY 2016-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013) FLAT RATE 2,00 EUR – 51595,09 – 0,16 – 51594,93 Rural Development EAFRD measures subject to IACS 2018 active farmer-CY 2017-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013) FLAT RATE 2,00 EUR – 82074,87 0,00 – 82074,87 Certification 2013 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 667,92 0,00 – 667,92 Certification 2014 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 19725,24 0,00 – 19725,24 Certification 2015 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 3632,38 0,00 – 3632,38 Clearance of Accounts - Financial Clearance 2018 Financial errors in EAFRD ONE OFF EUR – 18173,75 0,00 – 18173,75 Total PL: EUR – 175869,25 – 0,16 – 175869,09 PT Clearance of Accounts - Financial Clearance 2018 Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAFRD ONE OFF EUR – 634966,33 0,00 – 634966,33 Clearance of Accounts - Financial Clearance 2018 Financial errors from substantive testing EAFRD ONE OFF EUR – 2807,70 – 0,19 – 2807,51 Total PT: EUR – 637774,03 – 0,19 – 637773,84 SK Clearance of Accounts - Financial Clearance 2018 Individual errors in EAFRD non IACS population ONE OFF EUR – 36239,94 – 1710,57 -34529,37 Total SK: EUR – 36239,94 – 1710,57 – 34529,37 Currency Amount Deductions Financial Impact EUR – 2890425,49 – 179815,64 – 2710609,85

Versions

1. 2021-02-17

Cited by

• Judgment of the General Court (First Chamber) 8 March 2023 Judgment · Grade B

  By its action under Article 263 TFEU, the Republic of Bulgaria seeks the annulment of Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2021 L 59, p. 10; the contested decision), in so far as that decision relates to certain expenditure that it effected.

• Judgment of the General Court of 8 March 2023 — Bulgaria v Commission (Case T-235/21) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingExpenditure incurred by BulgariaPromotional activitiesOLAF investigation reportConformity clearanceObligation to state reasons2023/C 155/61Language of the case: Bulgarian Applicant: Republic of Bulgaria (represented by: T. Mitova and L. Zaharieva, acting as Agents) Defendant: European Commission (represented by: G. Koleva, J. Aquilina and A. Sauka, acting as Agents) By its action under Article 263 TFEU, the Republic of Bulgaria seeks annulment of Commission Implementing Decision (EU) 2021/261, of 17 February 2021, excluding from European Union f

• Judgment of the General Court (First Chamber) of 30 November 2022 –Italy v Commission (Case T‑221/21) Judgment · Grade B

  Annuls Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as it imposes a flat rate correction of 2% on the Italian Republic relating to area aid granted in Italy in the amount of EUR 67 368 272.99 for the claim year 2017;

• Judgment of the Court (Fourth Chamber) of 23 October 2025 – Bulgaria v Commission (Undue expenditure financed by the EAGF) (Case C-294/23 P) Notice · Grade B

  AppealCommon agricultural policy (CAP)European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD)Implementing Decision (EU) 2021/261Expenditure excluded from EU financingExpenditure incurred by the Republic of BulgariaRegulation (EU) No 1306/2013Article 52Conformity clearance procedureArticle 54Undue payments following the occurrence of irregularity or negligenceNo recovery by the Member State concernedEuropean Anti-Fraud Office (OLAF) investigation reportC/2025/6472Language of the case: Bulgarian Appellant: Republic of Bulgaria (represented by: T.

• Opinion of Advocate General Biondi delivered on 6 March 2025 Case C‑294/23 P Republic of Bulgaria v European Commission Opinion · Grade B

  In the present case, the Republic of Bulgaria asks the Court of Justice to set aside the judgment of the General Court of the European Union of 8 March 2023 Bulgaria v Commission, dismissing as unfounded its action under Article 263 TFEU for annulment of Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as it concerns certain expenditure incurred by the Re

• Action brought on 28 April 2021 — Bulgaria v Commission (Case T-235/21) Notice · Grade B

  annul Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), in so far as its budget item 6200 excludes from European Union financing under the EAGF expenditure incurred by the Republic of Bulgaria in the amount of EUR 7656848,97, and

• Action brought on 28 April 2021 — Bulgaria v Commission (Case T-235/21) Notice · Grade B

  Infringement of Article 296 TFEU due to the statement of reasons of Decision 2021/261 being incomplete and contradictory.

• Action brought on 25 April 2021 — Italy v Commission (Case T-221/21) Notice · Grade B

  annul Commission Implementing Decision 2021/261 of 17 February 2021 in so far as it applies, in respect of Italy, the financial corrections relating to Surveys AA/2017/013 (Area-linked aid — Paying agencies: all — Financial year 2018 — EUR 67368272,99) and CEB/2018/057 (Financial year 2017 and late payments — Paying agencies: all — Net amount: EUR 74978660,98 — Gross amount: EUR 75696497,28);

• Judgment of the General Court of 30 November 2022 — Italy v Commission (Case T-221/21) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingArea-related aid schemeFinancial correctionsDefinition of permanent grasslandsArticle 4(1)(h) of Regulation (EU) No 1307/2013Article 5(3) of Delegated Regulation (EU) No 499/20142023/C 35/58Language of the case: Italian Applicant: Italian Republic (represented by: G. Palmieri, acting as Agent, and C. Gerardis, G. Rocchitta and E. Feola, avvocati dello Stato) Defendant: European Commission (represented by: P. Rossi, J. Aquilina and F. Moro, acting as Agents) By its action based on Article 263 TFEU, the Italian Republic seeks the annulment of Comm

• Judgment of the General Court of 30 November 2022 — Italy v Commission (Case T-221/21) Notice · Grade B

  Annuls Commission Implementing Decision (EU) 2021/261 of 17 February 2021 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as it imposes a flat rate correction of 2 % on the Italian Republic relating to area aid granted in Italy in the amount of EUR 67368272,99 for the claim year 2017;