Address https://gelex.eu/eli/EU/decision/2021/988@2021-06-16/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 66 Budget Item: 08020601

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1306/2013 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 31 March 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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania and the Kingdom of Sweden.

Done at Brussels, 16 June 2021. For the Commission Janusz Wojciechowski Member of the Commission

ANNEX

ANNEX

Decision: 66 Budget Item: 08020601

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Decoupled Direct Aids 2014 Reimbursement following judgment in case C-404/19P FLAT RATE 100,00% EUR 10681575,98 0,00 10681575,98 Decoupled Direct Aids 2015 Reimbursement following judgment in case C-404/19P FLAT RATE 100,00% EUR 9836977,73 0,00 9836977,73 Total FR: EUR 20518553,71 0,00 20518553,71 RO Clearance of Accounts - Financial Clearance 2018 Proposed reimbursement to Romania (reductions due to non-respect of payment deadlines, exceeding the ceilings and levies) ONE OFF EUR 7520578,32 0,00 7520578,32 Total RO: EUR 7520578,32 0,00 7520578,32 Currency Amount Deductions Financial Impact EUR 28039132,03 0,00 28039132,03

Budget Item: 08030102

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR 2519,16 0,00 2519,16 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR 125,36 0,00 125,36 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR 446,46 0,00 446,46 Total PL: EUR 3090,98 0,00 3090,98 Currency Amount Deductions Financial Impact EUR 3090,98 0,00 3090,98

Budget Item: 6200

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact AT Promotion Measures 2016 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -705438,48 0,00 -705438,48 Promotion Measures 2017 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -552415,32 0,00 -552415,32 Promotion Measures 2018 Non-compliant public procurement (promotion programme 534) ONE OFF EUR -657329,58 0,00 -657329,58 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -177728,45 0,00 -177728,45 Fruit and Vegetables - Operational programmes incl withdrawals 2018 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -459310,56 0,00 -459310,56 Fruit and Vegetables - Operational programmes incl withdrawals 2019 Non eligibility of beneficiaries AT02, AT04 and AT08 ONE OFF EUR -321575,98 -5400,00 -316175,98 Total AT: EUR -2873798,37 -5400,00 -2868398,37 CZ Certification 2015 Weakness in a key control Performance of on-the-spot-checks of sufficient quality ESTIMATED BY AMOUNT EUR -1476920,49 -1527,46 -1475393,03 Total CZ: EUR -1476920,49 -1527,46 -1475393,03 DE Clearance of Accounts - Financial Clearance 2019 Financial Errors in EAGF and EAFRD ONE OFF EUR -597,25 0,00 -597,25 Decoupled Direct Aids 2018 Weakness in quality of OTSC in 2017 ONE OFF EUR -512584,64 0,00 -512584,64 Decoupled Direct Aids 2019 Weakness in quality of OTSC in 2018 ONE OFF EUR -736973,88 0,00 -736973,88 Total DE: EUR -1250155,77 0,00 -1250155,77 DK Young farmers scheme 2020 all 2 KCs - YFS - CY 2019 ONE OFF EUR -316,73 0,00 -316,73 Basic Payment Scheme 2020 all 2 KCs - BPS- CY 2019 ONE OFF EUR -3349880,07 0,00 -3349880,07 Greening Payment 2020 all 2 KCs -Greening - CY 2019 ONE OFF EUR -1554236,10 0,00 -1554236,10 Basic Payment Scheme 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-BPS-CY2017 ONE OFF EUR -474,95 0,00 -474,95 Basic Payment Scheme 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity - BPS -CY2018 ONE OFF EUR -468,19 0,00 -468,19 Greening Payment 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2017 ONE OFF EUR -216,72 0,00 -216,72 Greening Payment 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2018 ONE OFF EUR -215,28 0,00 -215,28 Young farmers scheme 2018 Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2017 ONE OFF EUR -173,92 0,00 -173,92 Young farmers scheme 2019 Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2018 ONE OFF EUR -347,85 0,00 -347,85 Young farmers scheme 2017 Checks on the entitlement of farmers to be allocated PEs-YFP-CY2016 ONE OFF EUR -5461,42 0,00 -5461,42 Basic Payment Scheme 2017 Checks on the establishment of the correct value of payment entitlements-BPS-CY2016 ONE OFF EUR -9015,83 0,00 -9015,83 Basic Payment Scheme 2018 Checks on the establishment of the correct value of payment entitlements-BPS-CY2017 ONE OFF EUR -10835955,13 0,00 -10835955,13 Greening Payment 2017 Checks on the establishment of the correct value of payment entitlements-GREENING-CY2016 ONE OFF EUR -4083,27 0,00 -4083,27 Greening Payment 2018 Checks on the establishment of the correct value of payment entitlements-GREENING-CY2017 ONE OFF EUR -4944446,32 0,00 -4944446,32 Basic Payment Scheme 2018 Deficient checks concerning the active farmer provision and the connected companies-BPS-CY2017 ONE OFF EUR -8240,35 0,00 -8240,35 Basic Payment Scheme 2019 Deficient checks concerning the active farmer provision and the connected companies - BPS -CY2018 ONE OFF EUR -8478,63 0,00 -8478,63 Reimbursement of direct aids in relation to financial discipline 2019 Deficient checks concerning the active farmer provision and the connected companies-FD-CY2018 ONE OFF EUR -105,85 0,00 -105,85 Greening Payment 2018 Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2017 ONE OFF EUR -3734,98 0,00 -3734,98 Greening Payment 2019 Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2018 ONE OFF EUR -3913,26 0,00 -3913,26 Reimbursement of direct aids in relation to financial discipline 2018 Deficient checks concerning the active farmer provision and the connected companies-REIMBURSEMENT OF THE FD-CY2017 ONE OFF EUR -98,29 0,00 -98,29 Young farmers scheme 2018 Deficient checks on the eligibility of the farmer-YFP-CY2017 ONE OFF EUR -3307,99 0,00 -3307,99 Basic Payment Scheme 2019 Incorrect calculation of the unit value of the payment entitlements and their convergence - BPS -CY2018 ONE OFF EUR -12258776,78 0,00 -12258776,78 Greening Payment 2019 Incorrect calculation of the unit value of the payment entitlements and their convergence-GREENING-CY2018 ONE OFF EUR -5636585,57 0,00 -5636585,57 Young farmers scheme 2019 Incorrect establishment of the reserve in the first year of implementation of the BPS-YFP-CY2018 ONE OFF EUR -1843019,22 0,00 -1843019,22 Reimbursement of direct aids in relation to financial discipline 2020 KC1 -active farmer - reimbursement of FD - CY 2019 ONE OFF EUR -151,04 0,00 -151,04 Total DK: EUR -40471703,74 0,00 -40471703,74 ES Young farmers scheme 2019 1. Financial error for EAGF IACS ONE OFF EUR -1045,31 0,00 -1045,31 Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses for claim years 2016-2018 FLAT RATE 2,00% EUR -9136,29 0,00 -9136,29 Decoupled Direct Aids 2017 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -686287,55 0,00 -686287,55 Decoupled Direct Aids 2018 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -681452,23 -15,77 -681436,46 Decoupled Direct Aids 2019 All weakness for the claim years 2016-2018 FLAT RATE 2,00% EUR -679613,13 0,00 -679613,13 Voluntary Coupled Support 2017 Non-respect of minimum control rate of on-the-spot checks - claim year 2016 - ES07 ONE OFF EUR -9163,63 0,00 -9163,63 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES01 ONE OFF EUR -214052,50 0,00 -214052,50 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES02 ONE OFF EUR -35154,17 0,00 -35154,17 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES03 ONE OFF EUR -6027,43 0,00 -6027,43 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES04 ONE OFF EUR -11966,55 0,00 -11966,55 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES06 ONE OFF EUR -543,35 0,00 -543,35 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES07 ONE OFF EUR -457825,92 0,00 -457825,92 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES08 ONE OFF EUR -329045,88 0,00 -329045,88 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES09 ONE OFF EUR -161881,06 0,00 -161881,06 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES10 ONE OFF EUR -163135,14 0,00 -163135,14 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES11 ONE OFF EUR -5254,09 0,00 -5254,09 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES12 ONE OFF EUR -54253,23 0,00 -54253,23 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES13 ONE OFF EUR -20050,79 0,00 -20050,79 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES14 ONE OFF EUR -6298,18 0,00 -6298,18 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES15 ONE OFF EUR -12806,42 0,00 -12806,42 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES16 ONE OFF EUR -36,81 0,00 -36,81 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES01 ONE OFF EUR -7635,60 0,00 -7635,60 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES03 ONE OFF EUR -946,50 0,00 -946,50 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES06 ONE OFF EUR -1243,75 0,00 -1243,75 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES09 ONE OFF EUR -81663,54 0,00 -81663,54 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES10 ONE OFF EUR -2515,29 0,00 -2515,29 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES11 ONE OFF EUR -2135,85 0,00 -2135,85 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES13 ONE OFF EUR -3397,41 0,00 -3397,41 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES01 ONE OFF EUR -93049,84 0,00 -93049,84 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES02 ONE OFF EUR -11653,81 0,00 -11653,81 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES03 ONE OFF EUR -56912,80 0,00 -56912,80 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES06 ONE OFF EUR -30388,08 0,00 -30388,08 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES07 ONE OFF EUR -13655,79 0,00 -13655,79 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES08 ONE OFF EUR -285076,52 0,00 -285076,52 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES09 ONE OFF EUR -3862,39 0,00 -3862,39 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES10 ONE OFF EUR -261712,65 0,00 -261712,65 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES11 ONE OFF EUR -5381,90 0,00 -5381,90 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES12 ONE OFF EUR -35032,99 0,00 -35032,99 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES15 ONE OFF EUR -5273,96 0,00 -5273,96 Voluntary Coupled Support 2017 Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES16 ONE OFF EUR -8570,19 0,00 -8570,19 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES01, ES02, ES07, ES08, ES09, ES11, ES12, ES13, ES14, ES16, ES17 ONE OFF EUR -928608,02 0,00 -928608,02 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES03, ES10, ES15 ONE OFF EUR -96216,77 0,00 -96216,77 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES04 ONE OFF EUR -48179,48 0,00 -48179,48 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES06 ONE OFF EUR -860,26 0,00 -860,26 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES01 ONE OFF EUR -20981,68 0,00 -20981,68 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES03 ONE OFF EUR -2710,14 0,00 -2710,14 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES06 ONE OFF EUR -359,00 0,00 -359,00 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES08 ONE OFF EUR -553,27 0,00 -553,27 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES09 ONE OFF EUR -47291,92 0,00 -47291,92 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES11 ONE OFF EUR -6012,34 0,00 -6012,34 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES13 ONE OFF EUR -4670,86 0,00 -4670,86 Voluntary Coupled Support 2018 Weaknesses in the application of administrative penalties - claim year 2017 - suckler cow - ES01, ES02, ES03, ES06, ES07, ES08, ES09, ES10, ES11, ES12, ES15, ES16 ONE OFF EUR -530033,86 0,00 -530033,86 Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES01 ONE OFF EUR -239684,98 0,00 -239684,98 Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES07 ONE OFF EUR -26526,86 0,00 -26526,86 Voluntary Coupled Support 2017 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES15 ONE OFF EUR -32460,71 0,00 -32460,71 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES01 ONE OFF EUR -285297,01 0,00 -285297,01 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES03 ONE OFF EUR -1094,93 0,00 -1094,93 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES07 ONE OFF EUR -103542,28 0,00 -103542,28 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES08 ONE OFF EUR -26259,62 0,00 -26259,62 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES09 ONE OFF EUR -116399,77 0,00 -116399,77 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES12 ONE OFF EUR -20849,00 0,00 -20849,00 Voluntary Coupled Support 2018 Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES15 ONE OFF EUR -66668,93 0,00 -66668,93 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES03 ONE OFF EUR -56,17 0,00 -56,17 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES07 ONE OFF EUR -2200,51 0,00 -2200,51 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES09 ONE OFF EUR -359,78 0,00 -359,78 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES12 ONE OFF EUR -26,57 0,00 -26,57 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES16 ONE OFF EUR -58,41 0,00 -58,41 Voluntary Coupled Support 2017 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES17 ONE OFF EUR -767,53 0,00 -767,53 Voluntary Coupled Support 2018 Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2017 - ES13 ONE OFF EUR -3968,96 0,00 -3968,96 Total ES: EUR -7067838,14 -15,77 -7067822,37 FR Decoupled Direct Aids 2018 AA/2017/017/FR: Carton jaune - CY2017 ONE OFF EUR -14235,54 0,00 -14235,54 Decoupled Direct Aids 2017 AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2016 ONE OFF EUR -31980,15 -37,93 -31942,22 Decoupled Direct Aids 2018 AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2017 ONE OFF EUR -101402,83 0,00 -101402,83 Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2016 ONE OFF EUR -1509426,92 -1789,23 -1507637,69 Decoupled Direct Aids 2018 AA/2017/017/FR : Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2017 ONE OFF EUR -1796388,21 0,00 -1796388,21 Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2016 ONE OFF EUR -26600,74 0,00 -26600,74 Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2017 ONE OFF EUR -30761,29 0,00 -30761,29 Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2016 ONE OFF EUR -358722,20 0,00 -358722,20 Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2017 ONE OFF EUR -420468,04 0,00 -420468,04 Decoupled Direct Aids 2017 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2016 ONE OFF EUR -663907,15 -787,31 -663119,84 Decoupled Direct Aids 2018 AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2017 ONE OFF EUR -799447,25 0,00 -799447,25 Decoupled Direct Aids 2017 AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2016 ONE OFF EUR -33724151,26 -34886,38 -33689264,88 Decoupled Direct Aids 2018 AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2017 ONE OFF EUR -36712813,92 0,00 -36712813,92 Decoupled Direct Aids 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2016 ONE OFF EUR -777291,49 -921,77 -776369,72 Decoupled Direct Aids 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2017 ONE OFF EUR -754499,17 0,00 -754499,17 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2016 ONE OFF EUR -20248,76 0,00 -20248,76 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2017 ONE OFF EUR -21879,81 0,00 -21879,81 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2016 ONE OFF EUR -25632,12 0,00 -25632,12 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2017 ONE OFF EUR -39768,97 0,00 -39768,97 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2016 ONE OFF EUR -3529,80 0,00 -3529,80 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2017 ONE OFF EUR -4140,56 0,00 -4140,56 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2016 ONE OFF EUR -460,63 0,00 -460,63 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2017 ONE OFF EUR -807,93 0,00 -807,93 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2016 ONE OFF EUR -6214,75 0,00 -6214,75 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2017 ONE OFF EUR -3913,60 0,00 -3913,60 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2016 ONE OFF EUR -324,22 0,00 -324,22 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2017 ONE OFF EUR -3603,18 0,00 -3603,18 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2016 ONE OFF EUR -1233,91 0,00 -1233,91 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2017 ONE OFF EUR -1072,92 0,00 -1072,92 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2016 ONE OFF EUR -182643,56 0,00 -182643,56 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2017 ONE OFF EUR -248842,16 0,00 -248842,16 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2016 ONE OFF EUR -15120,68 0,00 -15120,68 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2017 ONE OFF EUR -12140,66 0,00 -12140,66 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2016 ONE OFF EUR -46504,41 0,00 -46504,41 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2017 ONE OFF EUR -44556,14 0,00 -44556,14 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2016 ONE OFF EUR -4603,68 0,00 -4603,68 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2017 ONE OFF EUR -12328,35 0,00 -12328,35 Voluntary Coupled Support 2017 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2016 ONE OFF EUR -6644,99 0,00 -6644,99 Voluntary Coupled Support 2018 AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2017 ONE OFF EUR -6198,81 0,00 -6198,81 Certification 2017 CEB/2018/047/FR - erreurs connues FEAGA ONE OFF EUR -50964,12 -67,02 -50897,10 Certification 2017 CEB/2018/047/FR - erreurs detectees dans l'echantillon FEAGA ONE OFF EUR -3673,45 -4,84 -3668,61 Certification 2017 CEB/2018/047/FR - erreurs tests de creances FEAGA ONE OFF EUR -165404,70 0,00 -165404,70 Certification 2017 CEB/2018/047/FR: known errors for the EAFRD population - assigned revenues ONE OFF EUR -133114,04 0,00 -133114,04 Clearance of Accounts - Financial Clearance 2019 Erreurs connues dans le FEAGA ONE OFF EUR -139426,05 0,00 -139426,05 Voluntary Coupled Support 2018 Mesure 24 - année de demande 2017 (année financière 2018) ESTIMATED BY PERCENTAGE 53,00% EUR -45271396,43 0,00 -45271396,43 Voluntary Coupled Support 2019 Mesure 24 - année de demande 2017 (année financière 2019) ESTIMATED BY AMOUNT EUR -598593,76 0,00 -598593,76 Total FR: EUR -124797083,31 -38494,48 -124758588,83 GR Other Direct Aid - POSEI (2014+) 2018 Correct calculation of the aid including administrative reductions and penalties 2018 (Category a) ONE OFF EUR -10345,75 0,00 -10345,75 Other Direct Aid - POSEI (2014+) 2015 Correct calculation of the aid including administrative reductions and penalties (key control) 2015 ONE OFF EUR -26677,00 -175,41 -26501,59 Other Direct Aid - POSEI (2014+) 2016 Correct calculation of the aid including administrative reductions and penalties (key control) 2016 ONE OFF EUR -33712,20 -284,94 -33427,26 Other Direct Aid - POSEI (2014+) 2017 Correct calculation of the aid including administrative reductions and penalties (key control) 2017 ONE OFF EUR -39290,65 -248,30 -39042,35 Other Direct Aid - POSEI (2014+) 2018 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2018 (Category b) ONE OFF EUR -24029,40 0,00 -24029,40 Other Direct Aid - POSEI (2014+) 2019 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2019 ONE OFF EUR -42963,50 0,00 -42963,50 Other Direct Aid - POSEI (2014+) 2020 Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2020 ONE OFF EUR -26892,93 0,00 -26892,93 Total GR: EUR -203911,43 -708,65 -203202,78 IE Basic Payment Scheme 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -1071349,51 -961,62 -1070387,89 Greening Payment 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -471879,09 -421,69 -471457,40 Young farmers scheme 2017 Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016 ONE OFF EUR -200026,28 -458,71 -199567,57 Basic Payment Scheme 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -1059616,05 -548,15 -1059067,90 Greening Payment 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -466146,19 -241,93 -465904,26 Young farmers scheme 2018 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017 ONE OFF EUR -24974,53 -43,81 -24930,72 Basic Payment Scheme 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -1041919,68 0,00 -1041919,68 Greening Payment 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -458332,84 0,00 -458332,84 Young farmers scheme 2019 Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018 ONE OFF EUR -25326,47 0,00 -25326,47 Total IE: EUR -4819570,64 -2675,91 -4816894,73 IT Irregularities 2016 Point 2 of the Action Plan Managing the debtors' ledger - EAGF ONE OFF EUR -5766412,74 0,00 -5766412,74 Voluntary coupled support 2017 Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2016 ONE OFF EUR -17609461,77 -70724,39 -17538737,38 Voluntary coupled support 2018 Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2017 ONE OFF EUR -11563198,85 -46269,22 -11516929,63 Total IT: EUR -34939073,36 -116993,61 -34822079,75 LU Clearance of Accounts - Financial Clearance 2019 Financial and known errors EAGF IACS ONE OFF EUR -464,32 0,00 -464,32 Total LU: EUR -464,32 0,00 -464,32 PL Certification 2016 CEB/2017/073/PL – Financial errors in the substantive testing of the EAGF IACS and non-IACS population (Paying Agency PL01 ARMA) ONE OFF EUR -12815,32 0,00 -12815,32 Certification 2016 CEB/2017/074/PL – MLE in the substantive testing of the EAGF non-IACS population (Paying Agency PL02 AMA) ESTIMATED BY AMOUNT EUR -1981810,82 0,00 -1981810,82 Total PL: EUR -1994626,14 0,00 -1994626,14 PT Fruit and Vegetables - Operational programmes incl withdrawals 2016 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -471057,91 0,00 -471057,91 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -1040676,60 0,00 -1040676,60 Fruit and Vegetables - Operational programmes incl withdrawals 2018 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -1031787,76 0,00 -1031787,76 Fruit and Vegetables - Operational programmes incl withdrawals 2019 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE 10,00% EUR -924650,85 0,00 -924650,85 Fruit and Vegetables - Operational programmes incl withdrawals 2016 Ineligible amount action 2.2.4 FY 2016 ONE OFF EUR -146631,15 0,00 -146631,15 Fruit and Vegetables - Operational programmes incl withdrawals 2017 Ineligible amount action 2.2.4 FY 2017 ONE OFF EUR -270249,24 0,00 -270249,24 Fruit and Vegetables - Operational programmes incl withdrawals 2018 Ineligible amount action 2.2.4 FY 2018 ONE OFF EUR -484,84 0,00 -484,84 Fruit and Vegetables - Operational programmes incl withdrawals 2016 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2015 - FY 2016 ONE OFF EUR -29711,13 0,00 -29711,13 Fruit and Vegetables - Operational programmes incl withdrawals 2017 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2016 - FY 2017 ONE OFF EUR -1316748,42 0,00 -1316748,42 Fruit and Vegetables - Operational programmes incl withdrawals 2018 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2017 - FY 2018 ONE OFF EUR -671699,25 0,00 -671699,25 Fruit and Vegetables - Operational programmes incl withdrawals 2019 One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2018 - FY 2019 ONE OFF EUR -62985,60 0,00 -62985,60 Total PT: EUR -5966682,75 0,00 -5966682,75 RO Clearance of Accounts - Financial Clearance 2018 Administrative reductions and sanctions (yellow card) ONE OFF EUR -278144,56 0,00 -278144,56 Clearance of Accounts - Financial Clearance 2018 Administrative sanctions (greening) ONE OFF EUR -244836,94 0,00 -244836,94 Total RO: EUR -522981,50 0,00 -522981,50 SE Fruit and Vegetables - Operational programmes incl withdrawals 2018 Absence in key control OP 2017 FLAT RATE 5,00% EUR -219890,43 0,00 -219890,43 Fruit and Vegetables - Operational programmes incl withdrawals 2019 Absence in key control OP 2018 FLAT RATE 5,00% EUR -189572,40 0,00 -189572,40 Fruit and Vegetables - Operational programmes incl withdrawals 2020 Absence in key control OP 2019 FLAT RATE 5,00% EUR -9450,77 0,00 -9450,77 Milk - Other 2017 Non-compliance with payment deadlines laid down by Union regulation ONE OFF EUR -671973,41 0,00 -671973,41 Total SE: EUR -1090887,01 0,00 -1090887,01 Currency Amount Deductions Financial Impact EUR -227475696,97 -165815,88 -227309881,09

Budget Item: 6201

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Clearance of Accounts - Financial Clearance 2019 EAFRD Non IACS. Known error ONE OFF EUR -50990,65 0,00 -50990,65 Clearance of Accounts - Financial Clearance 2019 Financial Errors in EAGF and EAFRD ONE OFF EUR -133058,69 0,00 -133058,69 Total DE: EUR -184049,34 0,00 -184049,34 ES Clearance of Accounts - Financial Clearance 2019 3. Known errors for EAFRD ONE OFF EUR -126913,18 0,00 -126913,18 Clearance of Accounts - Financial Clearance 2019 Known error for EAFRD IACS ONE OFF EUR -5478,85 0,00 -5478,85 Clearance of Accounts - Financial Clearance 2019 MLE (Most Likely Error) for EAFRD NIACS ESTIMATED BY AMOUNT EUR -223512,07 0,00 -223512,07 Clearance of Accounts - Financial Clearance 2018 Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues FLAT RATE 2,00% EUR -7522,39 0,00 -7522,39 Clearance of Accounts - Financial Clearance 2019 Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issues FLAT RATE 2,00% EUR 0,00 0,00 0,00 Clearance of Accounts - Financial Clearance 2018 Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues FLAT RATE 2,00% EUR -6322,39 0,00 -6322,39 Clearance of Accounts - Financial Clearance 2019 Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issues FLAT RATE 2,00% EUR 0,00 0,00 0,00 Total ES: EUR -369748,88 0,00 -369748,88 FR Certification 2017 CEB/2018/047/FR: known errors for the EAFRD population - expenditure compliance ONE OFF EUR -20311,72 -2,63 -20309,09 Certification 2017 CEB/2018/047/FR: known errors for the EAFRD population - reverifications for 2015 and 2016 ONE OFF EUR -464982,24 -455,42 -464526,82 Rural Development EAFRD measures subject to IACS 2017 CEB/2018/047/FR: most likely error in the EAFRD IACS population - FY 2017 ESTIMATED BY AMOUNT EUR -406496,92 0,00 -406496,92 Certification 2017 CEB/2018/047/FR: most likely error in the EAFRD non IACS population - FY 2017 ESTIMATED BY AMOUNT EUR -2734347,25 -125481,98 -2608865,27 Rural Development EAFRD Leader 2019 One off correction for financial clearance of FY2019 (FR18 - ODARC) ONE OFF EUR -147941,42 0,00 -147941,42 Total FR: EUR -3774079,55 -125940,03 -3648139,52 HU Rural Development EAFRD investment - public beneficiaries 2018 FY2018 - Key control Verification that public procurement procedures are in compliance with national and Union Regulation FLAT RATE 10,00% EUR -30830,45 0,00 -30830,45 Rural Development EAFRD investment - public beneficiaries 2019 FY2019 - Key control Verification that public procurement procedures are in compliance with national and Union Regulation FLAT RATE 10,00% EUR -297119,87 0,00 -297119,87 Rural Development EAFRD investment - public beneficiaries 2020 FY 2020 - Key control Verification that public procurement procedures are in compliance with national and Union Regulation FLAT RATE 10,00% EUR -51790,08 0,00 -51790,08 Rural Development EAFRD forestry measures 2016 Ineligible amount due to double funding between afforestation and greening - FY 2016 ONE OFF EUR -410888,30 -7,73 -410880,57 Rural Development EAFRD forestry measures 2017 Ineligible amount due to double funding between afforestation and greening - FY 2017 ONE OFF EUR -313860,00 -13,08 -313846,92 Rural Development EAFRD forestry measures 2018 Ineligible amount due to double funding between afforestation and greening - FY 2018 ONE OFF EUR -661737,44 -43,39 -661694,05 Rural Development EAFRD forestry measures 2019 Ineligible amount due to double funding between afforestation and greening - FY 2019 ONE OFF EUR -501206,83 0,00 -501206,83 Total HU: EUR -2267432,97 -64,20 -2267368,77 IT Irregularities 2016 Point 2 of the Action Plan Managing the debtors' ledger - EAFRD ONE OFF EUR -38489,08 0,00 -38489,08 Total IT: EUR -38489,08 0,00 -38489,08 LU Clearance of Accounts - Financial Clearance 2019 Known errors in EAFRD IACS ONE OFF EUR -64,71 0,00 -64,71 Clearance of Accounts - Financial Clearance 2019 Projected incompliance rate EAFRD IACS ESTIMATED BY AMOUNT EUR -119766,41 0,00 -119766,41 Total LU: EUR -119831,12 0,00 -119831,12 PL Certification 2016 CEB/2017/073/PL – MLE in the substantive testing of the EAFRD IACS and non-IACS population (Paying Agency PL01 ARMA) ESTIMATED BY AMOUNT EUR -4765280,37 0,00 -4765280,37 Rural Development EAFRD Measures with flat-rate support 2014 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -662410,42 -662410,42 0,00 Rural Development EAFRD Measures with flat-rate support 2014 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR -9498218,43 -3485907,49 -6012310,94 Rural Development EAFRD Measures with flat-rate support 2015 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -594068,74 -60690,62 -533378,12 Rural Development EAFRD Measures with flat-rate support 2015 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR -5484327,62 0,00 -5484327,62 Rural Development EAFRD Measures with flat-rate support 2016 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -883871,27 -335428,88 -548442,39 Rural Development EAFRD Measures with flat-rate support 2016 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR -2102790,81 0,00 -2102790,81 Rural Development EAFRD Measures with flat-rate support 2017 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -527937,17 0,00 -527937,17 Rural Development EAFRD Measures with flat-rate support 2017 Deficiency in one key control and continuation of financial correction FLAT RATE 5,00% EUR -64748,49 0,00 -64748,49 Rural Development EAFRD Measures with flat-rate support 2018 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -280277,13 0,00 -280277,13 Rural Development EAFRD Measures with flat-rate support 2019 Deficiency in one key control and continuation of financial correction FLAT RATE 2,00% EUR -40535,53 0,00 -40535,53 Total PL: EUR -24904465,98 -4544437,41 -20360028,57 PT Rural Development EAFRD investment - private beneficiaries 2016 Deficiencies in 4 key controls ONE OFF EUR -72599,43 0,00 -72599,43 Rural Development EAFRD Risk management 2016 Deficiencies in 4 key controls ONE OFF EUR -18801,77 -7276,30 -11525,47 Rural Development EAFRD forestry measures 2017 Deficiencies in 4 key controls ONE OFF EUR -6246,96 0,00 -6246,96 Rural Development EAFRD investment - private beneficiaries 2017 Deficiencies in 4 key controls ONE OFF EUR -589503,93 0,00 -589503,93 Rural Development EAFRD Risk management 2017 Deficiencies in 4 key controls ONE OFF EUR -535380,85 -18303,33 -517077,52 Rural Development EAFRD forestry measures 2018 Deficiencies in 4 key controls ONE OFF EUR -5524,57 0,00 -5524,57 Rural Development EAFRD investment - private beneficiaries 2018 Deficiencies in 4 key controls ONE OFF EUR -52367,30 0,00 -52367,30 Rural Development EAFRD Leader 2018 Deficiencies in 4 key controls ONE OFF EUR -19346,03 0,00 -19346,03 Rural Development EAFRD Risk management 2018 Deficiencies in 4 key controls ONE OFF EUR -332859,08 0,00 -332859,08 Rural Development EAFRD investment - private beneficiaries 2019 Deficiencies in 4 key controls ONE OFF EUR -176581,51 0,00 -176581,51 Rural Development EAFRD Leader 2019 Deficiencies in 4 key controls ONE OFF EUR -12750,00 0,00 -12750,00 Rural Development EAFRD Risk management 2019 Deficiencies in 4 key controls ONE OFF EUR -145701,21 0,00 -145701,21 Rural Development EAFRD Risk management 2020 Deficiencies in 4 key controls ONE OFF EUR -9616,66 0,00 -9616,66 Total PT: EUR -1977279,30 -25579,63 -1951699,67 Currency Amount Deductions Financial Impact EUR -33635376,22 -4696021,27 -28939354,95

Versions

1. 2021-06-16