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Commission Implementing Decision (EU) 2024/2879 of 13 November 2024 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2024) 7849) (Only the Croatian, Danish, Dutch, Finnish, French, German, Greek, Hungarian, Italian, Portuguese, Romanian, Spanish and Swedish texts are authentic)

In forceVersion 2024-11-13
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Contents
  1. Preamble
    1. Article 1
    2. Article 2
  3. ANNEX
  4. ANNEX Budget Item: 6200
  5. Budget Item: 6200
  6. Financial corrections - excluding cross-compliance Budget Item: 5040
  7. Budget Item: 5040
  8. Budget Item: 6201

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013, and in particular Articles 55 and 104 thereof,

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) Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116.

(2) In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, 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.

(3) In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014, and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128, some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures.

(4) In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraph of that Regulation.

(5) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD.

(6) The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. 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 those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116.

(7) 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.

(8) As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject.

(9) 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 4 September 2024,

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 Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Grand Duchy of Luxembourg, Hungary, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Republic of Finland and the Kingdom of Sweden.

Done at Brussels, 13 November 2024. For the Commission Janusz Wojciechowski Member of the Commission

ANNEX

ANNEX Budget Item: 6200

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CY EU School Scheme 2021 Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs) FLAT RATE 5,00% EUR –10723,04 0,00 –10723,04 EU School Scheme 2022 Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs) FLAT RATE 5,00% EUR –15211,36 0,00 –15211,36 EU School Scheme 2023 Deficiency in key control concerning the checks to establish the eligibility of the aid (reasonableness of the costs) FLAT RATE 5,00% EUR –13193,94 0,00 –13193,94 Total CY: EUR –39128,34 0,00 –39128,34 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Clearance of Accounts - Financial Clearance 2022 Debts declared irrecoverable ONE OFF EUR –258073,83 0,00 –258073,83 Decoupled Direct Aids 2022 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - for all area based direct payments ONE OFF EUR –127167,46 0,00 –127167,46 Decoupled Direct Aids 2023 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - for all area based direct payments ONE OFF EUR –133299,98 0,00 –133299,98 Fruit and Vegetables - Operational programmes incl withdrawals 2020 Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applications FLAT RATE 10,00% EUR –433760,86 0,00 –433760,86 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applications FLAT RATE 10,00% EUR –631384,02 0,00 –631384,02 Fruit and Vegetables - Operational programmes incl withdrawals 2022 Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applications FLAT RATE 10,00% EUR –298778,66 0,00 –298778,66 Fruit and Vegetables - Operational programmes incl withdrawals 2023 Weaknesses in key controls - Administrative checks to establish the eligibility of the OPs and aid applications FY2023 FLAT RATE 10,00% EUR –25362,89 0,00 –25362,89 Total DE: EUR –1907827,70 0,00 –1907827,70 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Decoupled Direct Aids 2020 EAGF ONE OFF EUR –27363,09 0,00 –27363,09 Decoupled Direct Aids 2021 EAGF ONE OFF EUR –208742,10 0,00 –208742,10 Decoupled Direct Aids 2022 EAGF ONE OFF EUR –182053,00 0,00 –182053,00 Decoupled Direct Aids 2023 EAGF - Payment for young farmers CY 2022 FY2023 ONE OFF EUR –12649,27 0,00 –12649,27 Reimbursement of direct aids in relation to financial discipline 2023 EAGF - Reimbursement of direct aids (FY2023) ONE OFF EUR –200,11 0,00 –200,11 Reimbursement of direct aids in relation to financial discipline 2021 EAGF - Reimbursement of direct payments to farmers ONE OFF EUR –1970,27 0,00 –1970,27 Reimbursement of direct aids in relation to financial discipline 2022 EAGF - Reimbursement of direct payments to farmers ONE OFF EUR –3270,16 0,00 –3270,16 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2021 (OP 2020) FLAT RATE 5,00% EUR –27824,47 0,00 –27824,47 Fruit and Vegetables - Operational programmes incl withdrawals 2022 Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2022 (OP 2021) FLAT RATE 5,00% EUR –30124,41 0,00 –30124,41 Fruit and Vegetables - Operational programmes incl withdrawals 2023 Performance of on-the-spot checks of sufficient quality on applications for aid and maintenance of recognition of the PO - OTSCs on intangible actions (advisory) - FY 2023 (OP 2022) FLAT RATE 5,00% EUR –29237,75 0,00 –29237,75 Total DK: EUR –523434,63 0,00 –523434,63 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Decoupled Direct Aids 2020 BPS-CY 2019-all PAs ONE OFF EUR –2133639,33 0,00 –2133639,33 Decoupled Direct Aids 2020 BPS-CY 2019-ES04 ONE OFF EUR –28560,41 0,00 –28560,41 Decoupled Direct Aids 2021 BPS-CY 2020-all PAs ONE OFF EUR –2284345,90 0,00 –2284345,90 Decoupled Direct Aids 2021 BPS-CY 2020-ES04 ONE OFF EUR –31323,15 0,00 –31323,15 Decoupled Direct Aids 2022 BPS-CY 2021-all PAs ONE OFF EUR –305587,55 0,00 –305587,55 Promotion Measures 2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 2 promotion programmes. FY 2022 ONE OFF EUR –6138,29 0,00 –6138,29 Promotion Measures 2019 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE 5,00% EUR –45773,10 0,00 –45773,10 Promotion Measures 2020 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE 5,00% EUR –83449,73 0,00 –83449,73 Promotion Measures 2021 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE 5,00% EUR –82278,16 0,00 –82278,16 Promotion Measures 2022 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE 5,00% EUR –35854,37 0,00 –35854,37 Promotion Measures 2023 Deficiency in key control Performance of on-the-spot checks of sufficient quality. Scope of correction: 3 promotion programmes. FYs 2019-2023 FLAT RATE 5,00% EUR –10724,76 0,00 –10724,76 Decoupled Direct Aids 2020 GREENING-CY 2019-all PAs ONE OFF EUR –1107270,31 0,00 –1107270,31 Decoupled Direct Aids 2020 GREENING-CY 2019-ES04 ONE OFF EUR –14853,90 0,00 –14853,90 Decoupled Direct Aids 2021 GREENING-CY 2020-all PAs ONE OFF EUR –1166214,90 0,00 –1166214,90 Decoupled Direct Aids 2021 GREENING-CY 2020-ES04 ONE OFF EUR –16332,87 0,00 –16332,87 Decoupled Direct Aids 2022 GREENING-CY 2021-all PAs ONE OFF EUR –157417,45 0,00 –157417,45 Wine - Promotion in third countries 2021 Ineligible expenditure - translation of invoices ONE OFF EUR –53247,43 –2274,60 –50972,83 Wine - Promotion in third countries 2022 Ineligible expenditure - translation of invoices ONE OFF EUR –34532,38 –114,94 –34417,44 Wine - Promotion in third countries 2023 Ineligible expenditure - translation of invoices FY2023 ONE OFF EUR –18053,89 0,00 –18053,89 Clearance of Accounts - Financial Clearance 2021 Projected incompliance rate for EAGF Non-IACS ESTIMATED BY AMOUNT EUR –134617,00 –37657,61 –96959,39 Decoupled Direct Aids 2020 YFP-CY 2019-all PAs ONE OFF EUR –2685946,83 0,00 –2685946,83 Decoupled Direct Aids 2020 YFP-CY 2019-ES04 ONE OFF EUR –1833,73 0,00 –1833,73 Decoupled Direct Aids 2021 YFP-CY 2020-all PAs ONE OFF EUR –2830877,20 0,00 –2830877,20 Decoupled Direct Aids 2021 YFP-CY 2020-ES04 ONE OFF EUR –1833,73 0,00 –1833,73 Decoupled Direct Aids 2022 YFP-CY 2021-all PAs ONE OFF EUR –3174799,86 0,00 –3174799,86 Total ES: EUR –16445506,23 –40047,15 –16405459,08 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI EU School Scheme 2021 Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY 2021 and FY 2022 FLAT RATE 10,00% EUR –60896,16 0,00 –60896,16 EU School Scheme 2022 Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY 2021 and FY 2022 FLAT RATE 10,00% EUR –124979,93 0,00 –124979,93 EU School Scheme 2023 Deficiency KC 'checks to establish the eligibility of the aid' - fruit and vegetable part of the scheme - FY2023 FLAT RATE 10,00% EUR –132346,77 0,00 –132346,77 EU School Scheme 2021 Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY 2021 and FY 2022 FLAT RATE 2,00% EUR –36185,15 0,00 –36185,15 EU School Scheme 2022 Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY 2021 and FY 2022 FLAT RATE 2,00% EUR –58045,20 0,00 –58045,20 EU School Scheme 2023 Deficiency KC 'checks to establish the eligibility of the aid' - milk part of the scheme - FY2023 FLAT RATE 2,00% EUR –55744,72 0,00 –55744,72 Total FI: EUR –468197,93 0,00 –468197,93 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of Accounts - Financial Clearance 2021 Créances FEAGA ONE OFF EUR –454591,04 0,00 –454591,04 Fruit and Vegetables - Operational programmes incl withdrawals 2020 Point 1.2.1 of the COL: OP2016-2017-2018-2019 - contrôles clefs - Calcul des taux forfaitaires FLAT RATE 5,00% EUR –74049,44 0,00 –74049,44 Fruit and Vegetables - Operational programmes incl withdrawals 2021 Point 1.2.1 of the COL: PO2020 - contrôles clefs - Calcul des taux forfaitaires FLAT RATE 5,00% EUR –90474,24 0,00 –90474,24 Fruit and Vegetables - Operational programmes incl withdrawals 2022 Point 1.2.1 of the COL: PO2021 - contrôles clefs - Calcul des taux forfaitaires FLAT RATE 5,00% EUR –256,51 0,00 –256,51 Decoupled Direct Aids 2021 Weakness in LPIS/OTSC ONE OFF EUR –5391118,36 0,00 –5391118,36 Decoupled Direct Aids 2022 Weakness in LPIS/OTSC ONE OFF EUR –5500280,70 0,00 –5500280,70 Decoupled Direct Aids 2023 Weakness in LPIS/OTSC ONE OFF EUR –4451122,61 0,00 –4451122,61 Total FR: EUR –15961892,90 0,00 –15961892,90 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Voluntary Coupled Support 2020 I&R impact on VCS ONE OFF EUR –96493,88 –1949,02 –94544,86 Voluntary Coupled Support 2021 I&R impact on VCS ONE OFF EUR –53911,01 –1084,38 –52826,63 Voluntary Coupled Support 2022 I&R impact on VCS ONE OFF EUR –96150,18 –3870,10 –92280,08 Total HR: EUR –246555,07 –6903,50 –239651,57 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Clearance of Accounts - Financial Clearance 2021 Debt Management EAGF ONE OFF EUR –709,01 0,00 –709,01 Clearance of Accounts - Financial Clearance 2021 EAGF and EAFRD financial errors ONE OFF EUR –1090,38 0,00 –1090,38 Decoupled Direct Aids 2021 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGF ONE OFF EUR –3696,49 0,00 –3696,49 Decoupled Direct Aids 2022 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGF ONE OFF EUR –11124,57 0,00 –11124,57 Decoupled Direct Aids 2021 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases - EAGF ONE OFF EUR –7773,08 0,00 –7773,08 Decoupled Direct Aids 2022 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAGF ONE OFF EUR –263,69 0,00 –263,69 Total HU: EUR –24657,22 0,00 –24657,22 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of Accounts - Financial Clearance 2021 Non-Respect of 18-th month deadline for launching the recovery procedure. ONE OFF EUR –616323,84 0,00 –616323,84 Total IT: EUR –616323,84 0,00 –616323,84 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU EU School Scheme 2020 UMB/2021/001/LU-SMF-F&V-SY2019/2020 ONE OFF EUR –2809,33 0,00 –2809,33 EU School Scheme 2022 UMB/2021/001/LU-SMF-F&V-SY2021/2022 ONE OFF EUR –15480,42 0,00 –15480,42 EU School Scheme 2020 UMB/2021/001/LU-SMF-school milk-SY2019/2020 FLAT RATE 5,00% EUR –197,31 0,00 –197,31 EU School Scheme 2021 UMB/2021/001/LU-SMF-SY2020/2021 ONE OFF EUR –7635,49 0,00 –7635,49 EU School Scheme 2021 UMB/2021/001/LU-SMF-SY2020/2021-F&V FLAT RATE 5,00% EUR –19909,03 0,00 –19909,03 EU School Scheme 2021 UMB/2021/001/LU-SMF-SY 2020/2021-schoolmilk FLAT RATE 5,00% EUR –175,02 0,00 –175,02 Decoupled Direct Aids 2023 Weakness AA 2022 ONE OFF EUR –4500,00 0,00 –4500,00 Decoupled Direct Aids 2022 Weakness AA CY 2020-2021 ONE OFF EUR –9000,00 0,00 –9000,00 Total LU: EUR –59706,60 0,00 –59706,60 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided NL Clearance of Accounts - Financial Clearance 2021 Debt case declared irrecoverable and interests ONE OFF EUR –20793658,03 0,00 –20793658,03 Total NL: EUR –20793658,03 0,00 –20793658,03 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Wine - Restructuring and conversion of vineyards 2016 Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operations FLAT RATE 5,00% EUR –87087,30 0,00 –87087,30 Wine - Restructuring and conversion of vineyards 2017 Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operations FLAT RATE 5,00% EUR –74775,54 0,00 –74775,54 Wine - Restructuring and conversion of vineyards 2018 Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operations FLAT RATE 5,00% EUR –75162,65 0,00 –75162,65 Wine - Restructuring and conversion of vineyards 2019 Deficiency in key control 'Performance of administrative checks, including cross-checks, covering all aid applications and payment claims' - durability of the operations FLAT RATE 5,00% EUR –8540,48 0,00 –8540,48 Wine - Restructuring and conversion of vineyards 2020 Deficiency in key control 'Performance of on-the-spot controls of sufficient quality' ESTIMATED BY PERCENTAGE 16,00% EUR –9948,35 0,00 –9948,35 Wine - Restructuring and conversion of vineyards 2021 Deficiency in key control 'Performance of on-the-spot controls of sufficient quality' ESTIMATED BY PERCENTAGE 16,00% EUR –130329,26 –4614,00 –125715,26 Wine - Restructuring and conversion of vineyards 2022 Deficiency in key control 'Performance of on-the-spot controls of sufficient quality' ESTIMATED BY PERCENTAGE 16,00% EUR –25059,69 0,00 –25059,69 Clearance of Accounts - Financial Clearance 2021 EAGF IACS - Projected Incompliance Rate ESTIMATED BY AMOUNT EUR –14358493,74 –34974,63 –14323519,11 Total PT: EUR –14769397,01 –39588,63 –14729808,38 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of Accounts - Financial Clearance 2020 Known error for EAGF Non-IACS ONE OFF EUR –5914,58 0,00 –5914,58 Clearance of Accounts - Financial Clearance 2020 Known error for late recovery procedure ONE OFF EUR –34,50 0,00 –34,50 Clearance of Accounts - Financial Clearance 2020 PIR for EAGF IACS. ESTIMATED BY AMOUNT EUR –5784521,22 –195401,18 –5589120,04 Clearance of Accounts - Financial Clearance 2020 Risk for late recovery procedures regarding 266 lines of pre-debtors ONE OFF EUR –784597,68 0,00 –784597,68 Apiculture 2021 submeasure B (budget code 24 programme 2021 and FY 2021 2022) FLAT RATE 5,00% EUR –60094,13 0,00 –60094,13 Apiculture 2022 submeasure B (budget code 24 programme 2021 and FY 2021 2022) FLAT RATE 5,00% EUR –816,29 0,00 –816,29 Voluntary Coupled Support 2021 VCS - CY 2020 - M20,21,22,23 - 5% FLAT RATE 5,00% EUR –8758272,95 0,00 –8758272,95 Voluntary Coupled Support 2022 VCS - CY 2021 - M20 - Calc ONE OFF EUR –177685,28 0,00 –177685,28 Voluntary Coupled Support 2022 VCS - CY 2021 - M21 - Calc ONE OFF EUR –23727,44 0,00 –23727,44 Voluntary Coupled Support 2022 VCS - CY 2021 - M22 - Calc ONE OFF EUR –211915,18 0,00 –211915,18 Voluntary Coupled Support 2022 VCS - CY 2021 - M23 - Calc ONE OFF EUR –315,67 0,00 –315,67 Total RO: EUR –15807894,92 –195401,18 –15612493,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE EU School Scheme 2020 FY 2020 -SY 2018/2019 FLAT RATE 7,00% EUR –528225,45 0,00 –528225,45 EU School Scheme 2020 FY 2020-SY 2019/2020 FLAT RATE 7,00% EUR –44170,51 0,00 –44170,51 EU School Scheme 2020 Late payments reductions according to Article 5(3) of Implementing Regulation (EU) 2017/39 and Article 5(2) of Delegated Regulation (EU) No 907/2014 ONE OFF EUR –1335,88 0,00 –1335,88 EU School Scheme 2019 School Scheme FY 2019 FLAT RATE 7,00% EUR –62672,33 0,00 –62672,33 EU School Scheme 2021 School Scheme FY 2021 FLAT RATE 7,00% EUR –502890,36 0,00 –502890,36 EU School Scheme 2022 School Scheme FY 2022- CB's findings for fy2022 being extrapolated leading to PIR above materiality. ONE OFF EUR –415038,41 0,00 –415038,41 Total SE: EUR –1554332,94 0,00 –1554332,94 Currency Gross Amount Deductions Net Decided EUR –89218513,36 –281940,46 –88936572,90

Financial corrections from cross-compliance

Budget Item: 6200

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Cross-compliance 2020 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –1619730,41 –758,14 –1618972,27 Cross-compliance 2021 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –730,97 0,00 –730,97 Cross-compliance 2022 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –0,16 0,00 –0,16 Cross-compliance 2019 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –1056,45 –22,07 –1034,38 Cross-compliance 2020 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –14,88 –0,60 –14,28 Cross-compliance 2021 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –1610602,89 –75,24 –1610527,65 Cross-compliance 2022 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –791,73 0,00 –791,73 Total ES: EUR –3232927,49 –856,05 –3232071,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Cross-compliance 2019 CY 2018 FLAT RATE 10,00% EUR –18852545,32 –3509,10 –18849036,22 Cross-compliance 2019 CY 2019 FLAT RATE 10,00% EUR –87538,88 0,00 –87538,88 Cross-compliance 2020 CY 2019 FLAT RATE 10,00% EUR –18985527,39 –2927,01 –18982600,38 Cross-compliance 2021 CY 2019 FLAT RATE 10,00% EUR –52960,68 0,00 –52960,68 Cross-compliance 2022 CY 2019 FLAT RATE 10,00% EUR –504,11 0,00 –504,11 Cross-compliance 2020 CY 2020 FLAT RATE 10,00% EUR –78631,55 0,00 –78631,55 Cross-compliance 2021 CY 2020 FLAT RATE 10,00% EUR –19079044,22 0,00 –19079044,22 Cross-compliance 2022 CY 2020 FLAT RATE 10,00% EUR –2169,67 0,00 –2169,67 Total GR: EUR –57138921,82 –6436,11 –57132485,71 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Cross-compliance 2020 CY 2019 b FLAT RATE 10,00% EUR –799760,58 –15956,30 –783804,28 Cross-compliance 2021 CY 2019 b FLAT RATE 10,00% EUR –3413,70 –60,08 –3353,62 Cross-compliance 2022 CY 2019 b FLAT RATE 10,00% EUR –284,77 0,00 –284,77 Cross-compliance 2020 CY 2020 b FLAT RATE 10,00% EUR –17,17 0,00 –17,17 Cross-compliance 2021 CY 2020 b FLAT RATE 10,00% EUR –1787231,13 –25678,02 –1761553,11 Cross-compliance 2022 CY 2020 b FLAT RATE 10,00% EUR –5642,54 0,00 –5642,54 Cross-compliance 2022 CY 2021 b FLAT RATE 10,00% EUR –1870224,40 –23435,45 –1846788,95 Total HR: EUR –4466574,29 –65129,85 –4401444,44 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU Cross-compliance 2020 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –64558,99 0,00 –64558,99 Cross-compliance 2021 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –209,62 0,00 –209,62 Cross-compliance 2022 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –5,72 0,00 –5,72 Cross-compliance 2023 XC - CY 2019 - FY 2023 FLAT RATE 2,00% EUR –11,79 0,00 –11,79 Cross-compliance 2021 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –67276,93 0,00 –67276,93 Cross-compliance 2022 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –173,48 0,00 –173,48 Cross-compliance 2023 XC - CY 2020 - FY 2023 FLAT RATE 2,00% EUR –12,57 0,00 –12,57 Cross-compliance 2022 XC - CY 2021 - FY 2022 FLAT RATE 2,00% EUR –64348,64 0,00 –64348,64 Cross-compliance 2023 XC - CY 2021 - FY 2023 FLAT RATE 2,00% EUR –24,00 0,00 –24,00 Total LU: EUR –196621,74 0,00 –196621,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Cross-compliance 2021 XC - CY 2020 a FLAT RATE 5,00% EUR –3418683,74 –132,02 –3418551,72 Cross-compliance 2021 XC - CY 2020 b FLAT RATE 5,00% EUR –4943125,08 –249,45 –4942875,63 Cross-compliance 2022 XC - CY 2021 a FLAT RATE 5,00% EUR –3445923,12 –52,03 –3445871,09 Cross-compliance 2022 XC - CY 2021 b FLAT RATE 5,00% EUR –4964393,43 –103,86 –4964289,57 Cross-compliance 2023 XC - CY 2022 a FLAT RATE 5,00% EUR –3334587,20 0,00 –3334587,20 Cross-compliance 2023 XC - CY 2022 b FLAT RATE 5,00% EUR –4778169,58 0,00 –4778169,58 Total RO: EUR –24884882,15 –537,36 –24884344,79 Currency Gross Amount Deductions Net Decided EUR –89919927,49 –72959,37 –89846968,12

EAFRD

Financial corrections - excluding cross-compliance Budget Item: 5040

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Rural Development EAFRD measures subject to IACS 2022 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13 ONE OFF EUR –3357,30 0,00 –3357,30 Rural Development EAFRD measures subject to IACS 2023 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13 ONE OFF EUR –6214,37 0,00 –6214,37 Total DE: EUR –9571,67 0,00 –9571,67 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD measures subject to IACS 2022 Sufficient quality of OTSCs for area-related aid schemes covering the appropriate verification of commitments taken by the beneficiary (KC) ONE OFF EUR –1563,85 0,00 –1563,85 Total IT: EUR –1563,85 0,00 –1563,85 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU Rural Development EAFRD measures subject to IACS 2021 Appropriate audit trail for administrative checks ONE OFF EUR –37609,98 0,00 –37609,98 Rural Development EAFRD measures subject to IACS 2022 Appropriate audit trail for administrative checks ONE OFF EUR –34681,21 0,00 –34681,21 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency key control ROC 2020-2022 FLAT RATE 5,00% EUR –12902,38 0,00 –12902,38 Rural Development EAFRD investment - private beneficiaries 2023 Deficiency key control ROC 2023 FLAT RATE 5,00% EUR –15997,85 0,00 –15997,85 Rural Development EAFRD measures subject to IACS 2021 Notification of OTSC for animal related measure above 48 hours ONE OFF EUR –3335,74 0,00 –3335,74 Rural Development EAFRD measures subject to IACS 2022 Notification of OTSC for animal related measure above 48 hours ONE OFF EUR –5198,86 0,00 –5198,86 Total LU: EUR –109726,02 0,00 –109726,02 Currency Gross Amount Deductions Net Decided EUR –120861,54 0,00 –120861,54

Budget Item: 6201

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE Clearance of Accounts - Financial Clearance 2022 Debt cases declared irrecoverable ONE OFF EUR –8222,50 0,00 –8222,50 Rural Development EAFRD measures subject to IACS 2022 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13 ONE OFF EUR –38322,89 0,00 –38322,89 Rural Development EAFRD measures subject to IACS 2023 Non-agricultural areas used for leisure, recreation or sport (golf course) were eligible for aid - measures 10, 11 and 13 ONE OFF EUR –43435,81 0,00 –43435,81 Total DE: EUR –89981,20 0,00 –89981,20 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Rural Development EAFRD measures subject to IACS 2020 EAFRD IACS - M11 - CY2019/FY2020 ONE OFF EUR –9439,36 0,00 –9439,36 Rural Development EAFRD measures subject to IACS 2021 EAFRD IACS - M11 - CY2020/FY2021 ONE OFF EUR –39086,02 0,00 –39086,02 Rural Development EAFRD measures subject to IACS 2022 EAFRD IACS - M11 - CY2021/FY2022 ONE OFF EUR –58768,69 0,00 –58768,69 Rural Development EAFRD measures subject to IACS 2023 EAFRD IACS - M11 - CY2022/FY2023 ONE OFF EUR –29830,55 0,00 –29830,55 Rural Development EAFRD investment - private beneficiaries 2020 EAFRD Non Iacs - Deficiency in two KC FLAT RATE 5,00% EUR –111774,69 0,00 –111774,69 Rural Development EAFRD Knowledge and innovation 2020 EAFRD Non Iacs - Deficiency in two KC FLAT RATE 5,00% EUR –184958,46 0,00 –184958,46 Rural Development EAFRD investment - private beneficiaries 2021 EAFRD Non Iacs - Deficiency in two KC FLAT RATE 5,00% EUR –69226,87 –8715,98 –60510,89 Rural Development EAFRD Knowledge and innovation 2021 EAFRD Non Iacs - Deficiency in two KC FLAT RATE 5,00% EUR –61597,95 –8650,10 –52947,85 Rural Development EAFRD investment - private beneficiaries 2022 EAFRD Non Iacs - Deficiency in two KC FLAT RATE 5,00% EUR –565,12 0,00 –565,12 Rural Development EAFRD investment - private beneficiaries 2019 Eafrd Non Iacs ineligible expenditure ONE OFF EUR –3695456,66 0,00 –3695456,66 Total DK: EUR –4260704,37 –17366,08 –4243338,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Rural Development EAFRD Knowledge and innovation 2020 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M1.2; FY 2020-2021 FLAT RATE 5,00% EUR –1259,67 0,00 –1259,67 Rural Development EAFRD Knowledge and innovation 2021 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M1.2; FY 2020-2021 FLAT RATE 5,00% EUR –3266,15 0,00 –3266,15 Rural Development EAFRD Knowledge and innovation 2021 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M16.1; FY 2020-2021 FLAT RATE 5,00% EUR –17571,92 0,00 –17571,92 Rural Development EAFRD Knowledge and innovation 2021 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M16.5; FY 2020-2021 FLAT RATE 5,00% EUR –13687,56 0,00 –13687,56 Rural Development EAFRD Leader 2020 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M19.2; FY 2020-2021 FLAT RATE 5,00% EUR –6614,97 0,00 –6614,97 Rural Development EAFRD Leader 2021 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M19.2; FY 2020-2021 FLAT RATE 5,00% EUR –56538,38 0,00 –56538,38 Rural Development EAFRD investment - private beneficiaries 2020 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M4.1.1; FY 2020-2021 FLAT RATE 5,00% EUR –28510,35 0,00 –28510,35 Rural Development EAFRD investment - private beneficiaries 2021 A weakness in the key control Appropriate evaluation of the reasonableness of costs for M4.1.1; FY 2020-2021 FLAT RATE 5,00% EUR –53819,84 0,00 –53819,84 Rural Development EAFRD investment - public beneficiaries 2020 M07.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –164,83 0,00 –164,83 Rural Development EAFRD investment - public beneficiaries 2021 M07.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –519,37 0,00 –519,37 Rural Development EAFRD investment - public beneficiaries 2022 M07.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –1402,68 0,00 –1402,68 Rural Development EAFRD investment - public beneficiaries 2023 M07.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –1808,62 0,00 –1808,62 Rural Development EAFRD Knowledge and innovation 2021 M16.2 -10% flat rate correction on EUR 110513,75 FLAT RATE 10,00% EUR –3409,15 0,00 –3409,15 Rural Development EAFRD Knowledge and innovation 2022 M16.2 -10% flat rate correction on EUR 110513,75 FLAT RATE 10,00% EUR –7642,23 0,00 –7642,23 Rural Development EAFRD Knowledge and innovation 2021 M16.2 -5% flat rate correction on EUR 105931,80€ FLAT RATE 5,00% EUR –1633,90 0,00 –1633,90 Rural Development EAFRD Knowledge and innovation 2022 M16.2 -5% flat rate correction on EUR 105931,80€ FLAT RATE 5,00% EUR –3662,69 0,00 –3662,69 Rural Development EAFRD Knowledge and innovation 2021 M16.4: EUR 26451,43 -10% flat rate correction on EUR 264514,32€ FLAT RATE 10,00% EUR –8159,79 0,00 –8159,79 Rural Development EAFRD Knowledge and innovation 2022 M16.4: EUR 26451,43 -10% flat rate correction on EUR 264514,32€ FLAT RATE 10,00% EUR –18291,64 0,00 –18291,64 Rural Development EAFRD Leader 2021 M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€ FLAT RATE 10,00% EUR –278,66 0,00 –278,66 Rural Development EAFRD Leader 2022 M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€ FLAT RATE 10,00% EUR –458,53 0,00 –458,53 Rural Development EAFRD Leader 2023 M19.2: EUR 2494,04 -10% flat rate correction on EUR 10613,84€ FLAT RATE 10,00% EUR –324,19 0,00 –324,19 Rural Development EAFRD Leader 2021 M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14 FLAT RATE 5,00% EUR –376,14 0,00 –376,14 Rural Development EAFRD Leader 2022 M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14 FLAT RATE 5,00% EUR –618,93 0,00 –618,93 Rural Development EAFRD Leader 2023 M19.2: EUR 2494,04 -5% flat rate correction on EUR 28653,14 FLAT RATE 5,00% EUR –437,59 0,00 –437,59 Rural Development EAFRD investment - private beneficiaries 2021 M4.1 - 10% flat rate correction on EUR 473249,86 FLAT RATE 10,00% EUR –9846,68 0,00 –9846,68 Rural Development EAFRD investment - private beneficiaries 2022 M4.1 - 10% flat rate correction on EUR 473249,86 FLAT RATE 10,00% EUR –22410,67 0,00 –22410,67 Rural Development EAFRD investment - private beneficiaries 2023 M4.1 - 10% flat rate correction on EUR 473249,86 FLAT RATE 10,00% EUR –15067,64 0,00 –15067,64 Rural Development EAFRD investment - private beneficiaries 2024 M4.1 - 5% flat rate correction on EUR 108694,41 FY2024 FLAT RATE 5,00% EUR –5434,71 0,00 –5434,71 Rural Development EAFRD investment - private beneficiaries 2021 M4.1 - 5% flat rate correction on EUR 3175360,41 FLAT RATE 5,00% EUR –88676,86 0,00 –88676,86 Rural Development EAFRD investment - private beneficiaries 2022 M4.1 - 5% flat rate correction on EUR 3175360,41 FLAT RATE 5,00% EUR –43273,41 0,00 –43273,41 Rural Development EAFRD investment - private beneficiaries 2023 M4.1 - 5% flat rate correction on EUR 3175360,41 FLAT RATE 5,00% EUR –26817,74 0,00 –26817,74 Rural Development EAFRD investment - private beneficiaries 2021 M4.2 - 10% flat rate correction on EUR 336113,17 FLAT RATE 10,00% EUR –6993,34 0,00 –6993,34 Rural Development EAFRD investment - private beneficiaries 2022 M4.2 - 10% flat rate correction on EUR 336113,17 FLAT RATE 10,00% EUR –15916,59 0,00 –15916,59 Rural Development EAFRD investment - private beneficiaries 2023 M4.2 - 10% flat rate correction on EUR 336113,17 FLAT RATE 10,00% EUR –10701,39 0,00 –10701,39 Rural Development EAFRD investment - private beneficiaries 2021 M4.2 - 5% flat rate correction on EUR EUR 990294,72 FLAT RATE 5,00% EUR –27655,52 0,00 –27655,52 Rural Development EAFRD investment - private beneficiaries 2022 M4.2 - 5% flat rate correction on EUR EUR 990294,72 FLAT RATE 5,00% EUR –13495,61 0,00 –13495,61 Rural Development EAFRD investment - private beneficiaries 2023 M4.2 - 5% flat rate correction on EUR EUR 990294,72 FLAT RATE 5,00% EUR –8363,61 0,00 –8363,61 Rural Development EAFRD Measures with flat-rate support 2021 M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480) FLAT RATE 5,00% EUR –19895,08 0,00 –19895,08 Rural Development EAFRD Measures with flat-rate support 2022 M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480) FLAT RATE 5,00% EUR –28811,60 0,00 –28811,60 Rural Development EAFRD Measures with flat-rate support 2023 M6.1 - EUR 99374 (5% flat rate correction on EUR 1987480) FLAT RATE 5,00% EUR –50667,32 0,00 –50667,32 Rural Development EAFRD Measures with flat-rate support 2021 M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79) FLAT RATE 10,00% EUR –40,15 0,00 –40,15 Rural Development EAFRD Measures with flat-rate support 2022 M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79) FLAT RATE 10,00% EUR –100,13 0,00 –100,13 Rural Development EAFRD Measures with flat-rate support 2023 M6.4 - EUR 316.38 (10% flat rate correction on EUR 3163,79) FLAT RATE 10,00% EUR –176,09 0,00 –176,09 Rural Development EAFRD Knowledge and innovation 2020 Reasonableness of costs - M16.2 ONE OFF EUR –75571,51 –1763,59 –73807,92 Rural Development EAFRD Knowledge and innovation 2021 Reasonableness of costs - M16.2 ONE OFF EUR –243491,77 0,00 –243491,77 Rural Development EAFRD Knowledge and innovation 2022 Reasonableness of costs - M16.2 ONE OFF EUR –224800,47 0,00 –224800,47 Rural Development EAFRD investment - private beneficiaries 2020 Reasonableness of costs - M4.2 ONE OFF EUR –1121,77 0,00 –1121,77 Rural Development EAFRD investment - private beneficiaries 2021 Reasonableness of costs - M4.2 ONE OFF EUR –88302,53 0,00 –88302,53 Rural Development EAFRD investment - private beneficiaries 2022 Reasonableness of costs - M4.2 ONE OFF EUR –77429,74 0,00 –77429,74 Rural Development EAFRD Measures with flat-rate support 2020 Young farmers M04.1 (6/1/2020 - 11/07/2023) ONE OFF EUR –39223,01 0,00 –39223,01 Rural Development EAFRD Measures with flat-rate support 2021 Young farmers M04.1 (6/1/2020 - 11/07/2023) ONE OFF EUR –85607,90 0,00 –85607,90 Rural Development EAFRD Measures with flat-rate support 2022 Young farmers M04.1 (6/1/2020 - 11/07/2023) ONE OFF EUR –141558,53 0,00 –141558,53 Rural Development EAFRD Measures with flat-rate support 2023 Young farmers M04.1 (6/1/2020 - 11/07/2023) ONE OFF EUR –89563,22 0,00 –89563,22 Rural Development EAFRD Measures with flat-rate support 2020 Young farmers M04.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –8292,72 0,00 –8292,72 Rural Development EAFRD Measures with flat-rate support 2021 Young farmers M04.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –18099,65 0,00 –18099,65 Rural Development EAFRD Measures with flat-rate support 2022 Young farmers M04.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –15512,51 0,00 –15512,51 Rural Development EAFRD Measures with flat-rate support 2023 Young farmers M04.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –15914,99 0,00 –15914,99 Rural Development EAFRD Measures with flat-rate support 2020 Young farmers M06.1 FY 2020 FY 2021 ONE OFF EUR –21400,00 0,00 –21400,00 Rural Development EAFRD Measures with flat-rate support 2021 Young farmers M06.1 FY 2020 FY 2021 ONE OFF EUR –136800,00 0,00 –136800,00 Rural Development EAFRD Leader 2020 Young farmers M19.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –228936,58 0,00 –228936,58 Rural Development EAFRD Leader 2021 Young farmers M19.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –248835,62 0,00 –248835,62 Rural Development EAFRD Leader 2022 Young farmers M19.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –295001,82 0,00 –295001,82 Rural Development EAFRD Leader 2023 Young farmers M19.2 (6/1/2020 - 11/07/2023) ONE OFF EUR –162968,42 0,00 –162968,42 Rural Development EAFRD Leader 2020 Young farmers M19.2 (6/1/2020 - 30/03/2022) ONE OFF EUR –13656,37 0,00 –13656,37 Rural Development EAFRD Leader 2021 Young farmers M19.2 (6/1/2020 - 30/03/2022) ONE OFF EUR –14843,38 0,00 –14843,38 Rural Development EAFRD Leader 2022 Young farmers M19.2 (6/1/2020 - 30/03/2022) ONE OFF EUR –6538,45 0,00 –6538,45 Total ES: EUR –2878272,88 –1763,59 –2876509,29 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Rural Development EAFRD measures subject to IACS 2021 Weaknesses in the LPIS/OTSC ONE OFF EUR –133293,16 0,00 –133293,16 Rural Development EAFRD measures subject to IACS 2022 Weaknesses in the LPIS/OTSC ONE OFF EUR –1404554,10 0,00 –1404554,10 Rural Development EAFRD measures subject to IACS 2023 Weaknesses in the LPIS/OTSC ONE OFF EUR –185034,49 0,00 –185034,49 Total FR: EUR –1722881,75 0,00 –1722881,75 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Rural Development EAFRD investment - private beneficiaries 2021 M421 (Former 123A) FY2021 FLAT RATE 5,00% EUR –6908,72 0,00 –6908,72 Rural Development EAFRD investment - private beneficiaries 2023 M431 and M432 (Former M125A) for FY2023 FLAT RATE 10,00% EUR –725700,30 0,00 –725700,30 Rural Development EAFRD investment - private beneficiaries 2023 M431 and M434 (Former M321) for FY2023 FLAT RATE 5,00% EUR –7845,52 0,00 –7845,52 Rural Development EAFRD investment - private beneficiaries 2021 M431 (Former M321) FY2021 FLAT RATE 5,00% EUR –26316,46 0,00 –26316,46 Rural Development EAFRD investment - private beneficiaries 2022 M431 (Former M321) FY2022 FLAT RATE 5,00% EUR –9895,25 0,00 –9895,25 Rural Development EAFRD investment - private beneficiaries 2021 M431, M432 (Former M125A) FY2021 FLAT RATE 10,00% EUR –1350561,07 0,00 –1350561,07 Rural Development EAFRD investment - private beneficiaries 2022 M431, M432 (Former M125A) FY2022 FLAT RATE 10,00% EUR –1540137,94 0,00 –1540137,94 Rural Development EAFRD investment - private beneficiaries 2021 M434 (Former M321) FY2021 FLAT RATE 5,00% EUR –2343,06 0,00 –2343,06 Rural Development EAFRD investment - private beneficiaries 2022 M434 (Former M321) FY2022 FLAT RATE 5,00% EUR –12508,51 0,00 –12508,51 Rural Development EAFRD investment - public beneficiaries 2023 M7.2 (Former M322) for FY2023 FLAT RATE 5,00% EUR –3349,02 0,00 –3349,02 Rural Development EAFRD investment - public beneficiaries 2021 M7.2 (Former M322) FY2021 FLAT RATE 5,00% EUR –40825,61 0,00 –40825,61 Rural Development EAFRD investment - public beneficiaries 2021 M7.2 (Former M322 M321) FY 2021 and FY2022 FLAT RATE 5,00% EUR –2694,85 0,00 –2694,85 Rural Development EAFRD investment - public beneficiaries 2022 M7.2 (Former M322 M321) FY 2021 and FY2022 FLAT RATE 5,00% EUR –12219,05 0,00 –12219,05 Rural Development EAFRD investment - public beneficiaries 2022 M7.4 (Former M322) FY2022 FLAT RATE 5,00% EUR –4989,95 0,00 –4989,95 Total GR: EUR –3746295,31 0,00 –3746295,31 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Rural Development EAFRD forestry measures 2020 Absence key control Double Funding afforestation and EFA Claim year 2019 ONE OFF EUR –77615,38 0,00 –77615,38 Rural Development EAFRD forestry measures 2021 Absence key control Double Funding afforestation and EFA Claim Year 2020 ONE OFF EUR –63461,41 0,00 –63461,41 Rural Development EAFRD forestry measures 2022 Absence key control Double Funding afforestation and EFA Claim Year 2021 ONE OFF EUR –70660,96 0,00 –70660,96 Rural Development EAFRD forestry measures 2023 Absence key control Double Funding afforestation and EFA Claim Year 2022 ONE OFF EUR –108436,31 0,00 –108436,31 Clearance of Accounts - Financial Clearance 2021 Debt management EAFRD ONE OFF EUR –2278429,65 0,00 –2278429,65 Rural Development EAFRD investment - private beneficiaries 2019 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –73714,49 0,00 –73714,49 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –66269,69 0,00 –66269,69 Rural Development EAFRD forestry measures 2021 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –2452,92 0,00 –2452,92 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –50604,35 0,00 –50604,35 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –543,97 0,00 –543,97 Rural Development EAFRD forestry measures 2022 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –746,01 0,00 –746,01 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in the KC on Appropriate checks to ensure that the applicant fulfils all eligibility criteria FLAT RATE 5,00% EUR –8125,16 0,00 –8125,16 Rural Development EAFRD forestry measures 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –52481,00 0,00 –52481,00 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –653158,80 0,00 –653158,80 Rural Development EAFRD investment - public beneficiaries 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –5378,66 0,00 –5378,66 Rural Development EAFRD Leader 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –144842,60 0,00 –144842,60 Rural Development EAFRD Measures with flat-rate support 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –1063,11 0,00 –1063,11 Rural Development EAFRD Risk management 2020 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –77333,49 0,00 –77333,49 Rural Development EAFRD forestry measures 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –386479,33 0,00 –386479,33 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –550754,24 0,00 –550754,24 Rural Development EAFRD investment - public beneficiaries 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –2963,05 0,00 –2963,05 Rural Development EAFRD Knowledge and innovation 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –3434,17 0,00 –3434,17 Rural Development EAFRD Leader 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –98031,79 0,00 –98031,79 Rural Development EAFRD Measures with flat-rate support 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –2583,66 0,00 –2583,66 Rural Development EAFRD Risk management 2021 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –44352,98 0,00 –44352,98 Rural Development EAFRD forestry measures 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –347553,12 0,00 –347553,12 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –408260,26 0,00 –408260,26 Rural Development EAFRD investment - public beneficiaries 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –311,26 0,00 –311,26 Rural Development EAFRD Knowledge and innovation 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –28047,87 0,00 –28047,87 Rural Development EAFRD Leader 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –141067,28 0,00 –141067,28 Rural Development EAFRD Measures with flat-rate support 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –283,81 0,00 –283,81 Rural Development EAFRD Risk management 2022 Deficiency in the KC on Appropriate evaluation of the reasonableness of costs FLAT RATE 10,00% EUR –5916,89 0,00 –5916,89 Clearance of Accounts - Financial Clearance 2021 EAGF and EAFRD financial errors ONE OFF EUR –10649,21 0,00 –10649,21 Rural Development EAFRD investment - private beneficiaries 2021 Key Control Adequate verification of all payment claims - Independence of price offers ONE OFF EUR –12140,51 0,00 –12140,51 Rural Development EAFRD investment - private beneficiaries 2022 Key Control Adequate verification of all payment claims - Independence of price offers ONE OFF EUR –8156,12 0,00 –8156,12 Rural Development EAFRD measures subject to IACS 2021 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases - EAFRD ONE OFF EUR –15167,50 0,00 –15167,50 Rural Development EAFRD measures subject to IACS 2021 Key Control Correct calculation of the aid [...] - Force Majeure - individual cases EAFRD ONE OFF EUR –856,55 0,00 –856,55 Rural Development EAFRD measures subject to IACS 2021 Key Control Correct calculation of the aid [...] - Force Majeure, individual cases - EAFRD ONE OFF EUR –562,79 0,00 –562,79 Rural Development EAFRD measures subject to IACS 2022 Key Control Correct calculation of the aid [...] - Force Majeure, individual cases - EAFRD ONE OFF EUR –1942,55 0,00 –1942,55 Total HU: EUR –5804832,90 0,00 –5804832,90 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Rural Development EAFRD measures subject to IACS 2022 Sufficient quality of OTSCs for area-related aid schemes covering the appropriate verification of commitments taken by the beneficiary (KC) ONE OFF EUR –749,93 0,00 –749,93 Clearance of Accounts - Financial Clearance 2020 The most probable financial risk for EAFRD Non-IACS - PIR, except part of the contract under M20, considered as known error ESTIMATED BY AMOUNT EUR –540670,32 –51327,99 –489342,33 Rural Development EAFRD measures subject to IACS 2023 Weakness in key control Appropriate checks to ensure that applicant fulfils all eligibility criteria (Possible creation of artificial conditions ONE OFF EUR –209169,03 0,00 –209169,03 Rural Development EAFRD measures subject to IACS 2022 Weakness in key control Appropriate checks to ensure that the applicant fulfils all eligibility criteria (Possible creation of artificial conditions) ONE OFF EUR –153230,45 0,00 –153230,45 Total IT: EUR –903819,73 –51327,99 –852491,74 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU Rural Development EAFRD measures subject to IACS 2020 Appropriate audit trail for administrative checks ONE OFF EUR –4056,35 0,00 –4056,35 Rural Development EAFRD investment - private beneficiaries 2020 Deficiency key control ROC 2020-2022 FLAT RATE 5,00% EUR –10458,16 0,00 –10458,16 Rural Development EAFRD investment - private beneficiaries 2021 Deficiency key control ROC 2020-2022 FLAT RATE 5,00% EUR –35815,64 0,00 –35815,64 Rural Development EAFRD investment - private beneficiaries 2022 Deficiency key control ROC 2020-2022 FLAT RATE 5,00% EUR –33682,02 0,00 –33682,02 Rural Development EAFRD investment - private beneficiaries 2023 Deficiency key control ROC 2023 FLAT RATE 5,00% EUR –34949,51 0,00 –34949,51 Rural Development EAFRD measures subject to IACS 2020 Notification of OTSC for animal related measure above 48 hours ONE OFF EUR –1542,01 0,00 –1542,01 Rural Development EAFRD measures subject to IACS 2021 Notification of OTSC for animal related measure above 48 hours ONE OFF EUR –844,65 0,00 –844,65 Rural Development EAFRD measures subject to IACS 2022 Notification of OTSC for animal related measure above 48 hours ONE OFF EUR –1258,51 0,00 –1258,51 Total LU: EUR –122606,85 0,00 –122606,85 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided NL Clearance of Accounts - Financial Clearance 2021 EAFRD IACS - Known error detected by the CB ONE OFF EUR –677,95 0,00 –677,95 Clearance of Accounts - Financial Clearance 2021 EAFRD non IACS - IKS ONE OFF EUR –19120,05 0,00 –19120,05 Clearance of Accounts - Financial Clearance 2021 EAFRD non IACS : IKS - known error reported by the CB ONE OFF EUR –114297,48 0,00 –114297,48 Clearance of Accounts - Financial Clearance 2020 Financial+known errors EAFRD ONE OFF EUR –25487,84 0,00 –25487,84 Clearance of Accounts - Financial Clearance 2020 FY2020 - Simplified Cost Options ESTIMATED BY AMOUNT EUR –151213,50 0,00 –151213,50 Clearance of Accounts - Financial Clearance 2021 FY2021 - Simplified Costs Options ESTIMATED BY AMOUNT EUR –150939,80 0,00 –150939,80 Total NL: EUR –461736,62 0,00 –461736,62 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Rural Development EAFRD measures subject to IACS 2021 Calculated correction for weakness in KC for CY2020 and CY2021 ONE OFF EUR –42120,54 0,00 –42120,54 Clearance of Accounts - Financial Clearance 2021 EAFRD IACS - Projected Incompliance Rate ESTIMATED BY AMOUNT EUR –2803775,82 0,00 –2803775,82 Rural Development EAFRD Leader 2021 EAFRD Non-IACS – Financial Errors ONE OFF EUR –4802,51 0,00 –4802,51 Rural Development EAFRD Knowledge and innovation 2021 EAFRD NON IACS -Financial errors ONE OFF EUR –7440,00 0,00 –7440,00 Rural Development EAFRD measures subject to IACS 2022 Weakness in KC for M13 (CY2021) ONE OFF EUR –27851,99 0,00 –27851,99 Total PT: EUR –2885990,86 0,00 –2885990,86 Currency Gross Amount Deductions Net Decided EUR –22877122,47 –70457,66 –22806664,81

Financial corrections from cross-compliance

Budget Item: 5040

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU Cross-compliance 2021 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –3086,29 0,00 –3086,29 Cross-compliance 2022 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –5,95 0,00 –5,95 Cross-compliance 2022 XC - CY 2021 - FY 2022 FLAT RATE 2,00% EUR –7632,54 0,00 –7632,54 Cross-compliance 2023 XC - CY 2021 - FY 2023 FLAT RATE 2,00% EUR –16,94 0,00 –16,94 Total LU: EUR –10741,72 0,00 –10741,72 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Cross-compliance 2023 XC - CY 2022 a FLAT RATE 5,00% EUR –238,34 0,00 –238,34 Cross-compliance 2023 XC - CY 2022 b FLAT RATE 5,00% EUR –3605,50 0,00 –3605,50 Total RO: EUR –3843,84 0,00 –3843,84 Currency Gross Amount Deductions Net Decided EUR –14585,56 0,00 –14585,56

Budget Item: 6201

Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Cross-compliance 2020 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –58929,53 –2395,13 –56534,40 Cross-compliance 2021 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –648,10 –45,80 –602,30 Cross-compliance 2022 CY 2019 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –234,51 0,00 –234,51 Cross-compliance 2021 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –60107,39 –808,31 –59299,08 Cross-compliance 2022 CY 2020 B (pigs) plus C (bovines) FLAT RATE 5,00% EUR –679,58 –8,02 –671,56 Total ES: EUR –120599,11 –3257,26 –117341,85 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Cross-compliance 2019 CY 2018 FLAT RATE 10,00% EUR –2501375,67 –215,76 –2501159,91 Cross-compliance 2020 CY 2018 FLAT RATE 10,00% EUR –40789,10 0,00 –40789,10 Cross-compliance 2021 CY 2018 FLAT RATE 10,00% EUR –1931,94 0,00 –1931,94 Cross-compliance 2022 CY 2018 FLAT RATE 10,00% EUR –233,32 0,00 –233,32 Cross-compliance 2020 CY 2019 FLAT RATE 10,00% EUR –3740018,55 0,00 –3740018,55 Cross-compliance 2021 CY 2019 FLAT RATE 10,00% EUR –16673,18 0,00 –16673,18 Cross-compliance 2022 CY 2019 FLAT RATE 10,00% EUR –238,14 0,00 –238,14 Cross-compliance 2021 CY 2020 FLAT RATE 10,00% EUR –3223445,76 0,00 –3223445,76 Cross-compliance 2022 CY 2020 FLAT RATE 10,00% EUR –6548,49 0,00 –6548,49 Total GR: EUR –9531254,15 –215,76 –9531038,39 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Cross-compliance 2020 CY 2019 b FLAT RATE 10,00% EUR –471996,61 –358,26 –471638,35 Cross-compliance 2021 CY 2019 b FLAT RATE 10,00% EUR –1666,46 –8,73 –1657,73 Cross-compliance 2021 CY 2020 b FLAT RATE 10,00% EUR –526961,97 –973,17 –525988,80 Cross-compliance 2022 CY 2020 b FLAT RATE 10,00% EUR –1052,75 0,00 –1052,75 Cross-compliance 2022 CY 2021 b FLAT RATE 10,00% EUR –586849,67 –220,79 –586628,88 Total HR: EUR –1588527,46 –1560,95 –1586966,51 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LU Cross-compliance 2020 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –17939,75 0,00 –17939,75 Cross-compliance 2021 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –108,16 0,00 –108,16 Cross-compliance 2022 XC - CY 2019 - FY 2020-2021-2022 FLAT RATE 2,00% EUR –17,76 0,00 –17,76 Cross-compliance 2023 XC - CY 2019 - FY 2023 FLAT RATE 2,00% EUR –8,35 0,00 –8,35 Cross-compliance 2021 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –18270,07 0,00 –18270,07 Cross-compliance 2022 XC - CY 2020 - FY 2021-2022 FLAT RATE 2,00% EUR –824,98 0,00 –824,98 Cross-compliance 2023 XC - CY 2020 - FY 2023 FLAT RATE 2,00% EUR –29,29 0,00 –29,29 Cross-compliance 2022 XC - CY 2021 - FY 2022 FLAT RATE 2,00% EUR –30076,57 0,00 –30076,57 Cross-compliance 2023 XC - CY 2021 - FY 2023 FLAT RATE 2,00% EUR –61,73 0,00 –61,73 Total LU: EUR –67336,66 0,00 –67336,66 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Cross-compliance 2021 XC - CY 2020 a FLAT RATE 5,00% EUR –1005573,81 –9564,80 –996009,01 Cross-compliance 2021 XC - CY 2020 b FLAT RATE 5,00% EUR –1042760,21 –12196,51 –1030563,70 Cross-compliance 2022 XC - CY 2021 a FLAT RATE 5,00% EUR –1107392,42 0,00 –1107392,42 Cross-compliance 2022 XC - CY 2021 b FLAT RATE 5,00% EUR –1150754,54 0,00 –1150754,54 Cross-compliance 2023 XC - CY 2022 a FLAT RATE 5,00% EUR –643179,80 0,00 –643179,80 Cross-compliance 2023 XC - CY 2022 b FLAT RATE 5,00% EUR –716991,14 0,00 –716991,14 Total RO: EUR –5666651,92 –21761,31 –5644890,61 Currency Gross Amount Deductions Net Decided EUR –16974369,30 –26795,28 –16947574,02 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance –88936572,90 EAGF Financial corrections from cross-compliance –89846968,12 EAFRD Financial corrections - excluding cross-compliance –22927526,35 EAFRD Financial corrections from cross-compliance –16962159,58 TOTAL: –218673226,95 Reimbursements Total Net Decided TOTAL: 0,00

Versions

  1. 2024-11-13