Commission Decision

of 11 March 2010

excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)

(notified under document C(2010) 1317)

(Only the Bulgarian, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak, Spanish and Swedish texts are authentic)

(2010/152/EU)

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy [1], and in particular Article 7(4) thereof,

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy [2], and in particular Article 31 thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

(1) Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these 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) Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules 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 EAGGF Guarantee Section, the European Agricultural Guarantee Fund, hereinafter referred to as EAGF, and under the European Agricultural Fund for Rural Development, hereinafter referred to as EAFRD.

(5) The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, 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) As regards the cases covered by this Decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.

(7) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 September 2009 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Grand Duchy of Luxembourg, the Republic of Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 11 March 2010.

For the Commission

Dacian Ciolo?

Member of the Commission

[1] OJ L 160, 26.6.1999, p. 103.

[2] OJ L 209, 11.8.2005, p. 1.

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ANNEX

BUDGET ITEM 6701

MS | Measure | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |

BE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –593,30 | –593,30 | 0,00 |

Total BE | –593,30 | –593,30 | 0,00 |

BG | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –10969,94 | –10969,94 | 0,00 |

Total BG | –10969,94 | –10969,94 | 0,00 |

CY | Direct Payments | 2005 | Law quality and incorrect timing of on-the-spot checks, deficiencies in GAEC criteria controls Weak general control environment | flat-rate | 10,00 | EUR | –756946,49 | 0,00 | –756946,49 |

Total CY | –756946,49 | 0,00 | –756946,49 |

DE | Direct Payments | 2006 | Wrong application of reductions and exclusions | one-off | | EUR | –6712699,14 | 0,00 | –6712699,14 |

DE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –37390,29 | –37390,29 | 0,00 |

Total DE | –6750089,43 | –37390,29 | –6712699,14 |

DK | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | DKK | –10302438,99 | 0,00 | –10302438,99 |

DK | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | one-off | | DKK | –495596,61 | 0,00 | –495596,61 |

DK | Cross Compliance | 2007 | Compensation following adjustments made by the MS in annual declarations | | | DKK | 16823,86 | 0,00 | 16823,86 |

DK | Cross Compliance | 2007 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | EUR | –2912878,81 | 0,00 | –2912878,81 |

DK | Meat Premiums — Bovines | 2003 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –8883403,83 | 0,00 | –8883403,83 |

DK | Meat Premiums — Bovines | 2005 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –40706,28 | 0,00 | –40706,28 |

DK | Meat Premiums — Bovines | 2005 | Non-respect of definition of suckler cow | one-off | | EUR | –229600,00 | 0,00 | –229600,00 |

DK | Meat Premiums — Bovines | 2004 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –7410,47 | 0,00 | –7410,47 |

DK | Meat Premiums — Bovines | 2004 | Compensation following adjustments made by the MS in annual declarations | | | EUR | 1363,55 | 0,00 | 1363,55 |

DK | Meat Premiums — Bovines | 2004 | Non-respect of definition of suckler cow | one-off | | EUR | –164800,00 | 0,00 | –164800,00 |

DK | Meat Premiums — Bovines | 2005 | Compensation following adjustments made by the MS in annual declarations | | | EUR | 2519,93 | 0,00 | 2519,93 |

DK | Meat Premiums — Bovines | 2006 | Compensation following adjustments made by the MS in annual declarations | | | DKK | 9238,20 | 0,00 | 9238,20 |

Total DK (EUR) | –3303395,33 | 0,00 | –3303395,33 |

Total DK (DKK) | –19703494,12 | 0,00 | –19703494,12 |

EE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –30242,24 | –30242,24 | 0,00 |

Total EE | –30242,24 | –30242,24 | 0,00 |

ES | Clearance of accounts | 2004 | Unrecoverable debt | one-off | | EUR | –12466,39 | 0,00 | –12466,39 |

ES | Cross Compliance | 2006 | Lack of on-the-spot checks | flat-rate | 10,00 | EUR | –2226313,51 | 0,00 | –2226313,51 |

ES | Cross Compliance | 2007 | Lack of on-the-spot checks | flat-rate | 10,00 | EUR | –18615,65 | 0,00 | –18615,65 |

ES | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –3919231,56 | –4103814,39 | 184582,83 |

ES | Financial audit — Overshooting | 2008 | Ineligible expenditure, milk levy and failure to repay amounts due to cross-compliance | one-off | | EUR | 8318,45 | 8318,45 | 0,00 |

ES | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –823800,98 | –823800,98 | 0,00 |

ES | Fruit and Vegetables — Operational Programmes | 2004 | Ineligible cost of environmental management of packaging | one-off | | EUR | –3929919,02 | 0,00 | –3929919,02 |

ES | Fruit and Vegetables — Operational Programmes | 2005 | Ineligible cost of environmental management of packaging | one-off | | EUR | –14719270,21 | 0,00 | –14719270,21 |

ES | Fruit and Vegetables — Operational Programmes | 2006 | Ineligible cost of environmental management of packaging | one-off | | EUR | –17337716,29 | 0,00 | –17337716,29 |

ES | Fruit and Vegetables — Producer Groups | 2003 | Ineligible cost of environmental management of packaging | one-off | | EUR | –1243226,69 | 0,00 | –1243226,69 |

ES | Fruit and Vegetables — Producer Groups | 2003 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2130607,74 | 0,00 | –2130607,74 |

ES | Fruit and Vegetables — Producer Groups | 2004 | Ineligible cost of environmental management of packaging | one-off | | EUR | –1096997,97 | 0,00 | –1096997,97 |

ES | Fruit and Vegetables — Producer Groups | 2004 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2496111,63 | 0,00 | –2496111,63 |

ES | Fruit and Vegetables — Producer Groups | 2005 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2359546,06 | 0,00 | –2359546,06 |

ES | Fruit and Vegetables — Producer Groups | 2006 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2148564,48 | 0,00 | –2148564,48 |

ES | Hemp — production aid | 1997 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 112677,49 | 0,00 | 112677,49 |

ES | Hemp — production aid | 1998 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 290132,36 | 0,00 | 290132,36 |

ES | Hemp — production aid | 1999 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 220,24 | 0,00 | 220,24 |

ES | Hemp — production aid | 1999 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 3135672,08 | 0,00 | 3135672,08 |

ES | Hemp — production aid | 2000 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 1417423,82 | 0,00 | 1417423,82 |

ES | Hemp — production aid | 2001 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 331466,05 | 0,00 | 331466,05 |

ES | Hemp — production aid | 2002 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | –1014,83 | 0,00 | –1014,83 |

Total ES | –49167492,52 | –4919296,92 | –44248195,60 |

FI | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –2432,42 | –2432,42 | 0,00 |

Total FI | –2432,42 | –2432,42 | 0,00 |

FR | Clearance of accounts | 2002 | Debts management: non-recovery of debts | one-off | | EUR | –256801,47 | 0,00 | –256801,47 |

FR | Clearance of accounts | 2002 | Overshooting of ceilings | one-off | | EUR | –464310,98 | 0,00 | –464310,98 |

FR | Clearance of accounts | 2004 | Most likely error | one-off | | EUR | –178075,49 | 0,00 | –178075,49 |

FR | Clearance of accounts | 2005 | Debts management: non-recovery of debts | one-off | | EUR | –66012,51 | 0,00 | –66012,51 |

FR | Clearance of accounts | 2005 | Systematic error | one-off | | EUR | –62342,03 | 0,00 | –62342,03 |

FR | Dried Fodder | 2005 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | –680596,08 | 0,00 | –680596,08 |

FR | Dried Fodder | 2006 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | –1514646,79 | 0,00 | –1514646,79 |

FR | Dried Fodder | 2007 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | –849968,48 | 0,00 | –849968,48 |

FR | Fruit and Vegetables — Operational Programmes | 2006 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | –205654,66 | 0,00 | –205654,66 |

FR | Fruit and Vegetables — Operational Programmes | 2007 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | –4402146,53 | 0,00 | –4402146,53 |

FR | Fruit and Vegetables — Operational Programmes | 2008 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | –2250805,13 | 0,00 | –2250805,13 |

FR | Meat Premiums — Bovines | 2003 | Weaknes on the application of sanctions at national level | one-off | | EUR | –2175736,00 | 0,00 | –2175736,00 |

FR | Meat Premiums — Bovines | 2004 | Weaknes on the application of sanctions at national level | one-off | | EUR | –1586850,00 | 0,00 | –1586850,00 |

FR | Meat Premiums — Bovines | 2004 | Very weak control environment and absence of the suckler cow status of the herd | flat-rate | 25,00 | EUR | –1825745,07 | 0,00 | –1825745,07 |

FR | Meat Premiums — Bovines | 2004 | Very weak control environment | flat-rate | 10,00 | EUR | –161858,24 | 0,00 | –161858,24 |

FR | Meat Premiums — Bovines | 2005 | Very weak control environment and absence of the suckler cow status of the herd | flat-rate | 25,00 | EUR | –1835682,64 | 0,00 | –1835682,64 |

FR | Meat Premiums — Bovines | 2005 | Very weak control environment | flat-rate | 10,00 | EUR | –171143,00 | 0,00 | –171143,00 |

FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 25,00 | EUR | –8361,56 | 0,00 | –8361,56 |

FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 5,00 | EUR | –86986,20 | 0,00 | –86986,20 |

FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 10,00 | EUR | –722979,52 | 0,00 | –722979,52 |

Total FR | –19506702,38 | 0,00 | –19506702,38 |

GB | Direct Payments | 2006 | Incorrect application of reductions and exclusions | one-off | | GBP | –8122,33 | 0,00 | –8122,33 |

GB | Direct Payments | 2007 | Incorrect application of reductions and exclusions | one-off | | GBP | –9623,98 | 0,00 | –9623,98 |

GB | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –14180950,72 | –14311495,63 | 130544,91 |

GB | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –262732,55 | –262732,55 | 0,00 |

GB | Rural Development EAGGF Axis 2 | 2005 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | GBP | –36364,00 | 0,00 | –36364,00 |

GB | Rural Development EAGGF Axis 2 | 2006 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | GBP | –3254010,00 | 0,00 | –3254010,00 |

Total GB (GBP) | –3308120,31 | 0,00 | –3308120,31 |

Total GB (EUR) | –14443683,27 | –14574228,18 | 130544,91 |

GR | Food Aid within the Community | 2005 | Ineligible costs resulting from late withdrawals and late distribution | one-off | | EUR | –1310306,02 | 0,00 | –1310306,02 |

GR | Food Aid within the Community | 2006 | Ineligible costs resulting from late withdrawals and late distribution | one-off | | EUR | –6799511,68 | 0,00 | –6799511,68 |

GR | Food Aid within the Community | 2007 | Ineligible costs of storage resulting from late withdrawals | one-off | | EUR | –220830,34 | 0,00 | –220830,34 |

GR | Fruit and Vegetables — Operational Programmes | 2005 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | –38933,40 | 0,00 | –38933,40 |

GR | Fruit and Vegetables — Operational Programmes | 2006 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | –127757,63 | 0,00 | –127757,63 |

GR | Fruit and Vegetables — Operational Programmes | 2007 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | –148714,80 | 0,00 | –148714,80 |

GR | Cotton | 2004 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –12022,67 | 0,00 | –12022,67 |

GR | Cotton | 2004 | Overshooting the production quantities permitted by the Regulations | one-off | | EUR | –37392,00 | 0,00 | –37392,00 |

GR | Cotton | 2005 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –34573887,48 | 0,00 | –34573887,48 |

GR | Cotton | 2005 | Overshooting the production quantities permitted by the Regulations | one-off | | EUR | –1284276,00 | 0,00 | –1284276,00 |

GR | Cotton | 2006 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –68134305,29 | 0,00 | –68134305,29 |

GR | Cotton | 2006 | Weak control system. Deficiencies in the control of area and environmental measures | one-off | | EUR | –1411287,00 | 0,00 | –1411287,00 |

GR | Olive Oil — Consumption Aid | 1996 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 67626,66 | 0,00 | 67626,66 |

GR | Olive Oil — Consumption Aid | 1997 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 116091,92 | 0,00 | 116091,92 |

GR | Olive Oil — Consumption Aid | 1998 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 16428,10 | 0,00 | 16428,10 |

GR | RD Guarantee (area related measures) | 2005 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –8498907,00 | 0,00 | –8498907,00 |

GR | RD Guarantee (area related measures) | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 5,00 | EUR | –349453,00 | 0,00 | –349453,00 |

GR | RD Guarantee (area related measures) | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –6168408,00 | 0,00 | –6168408,00 |

GR | RD Guarantee new measures | 2005 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –690219,00 | 0,00 | –690219,00 |

GR | RD Guarantee new measures | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –2816729,00 | 0,00 | –2816729,00 |

Total GR | –132422793,63 | 0,00 | –132422793,63 |

HU | Rural Development Guarantee | 2005 | Reimbursement due to double correction (under Commission Decision 2009/721/EC and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001) | one-off | | HUF | 42638662,00 | 0,00 | 42638662,00 |

Total HU | 42638662,00 | 0,00 | 42638662,00 |

IE | Dairy premium | 2005 | Non-application of aid reductions towards farmers lodging their aid applications after deadline | one-off | | EUR | –367181,29 | 0,00 | –367181,29 |

IE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –152676,24 | –152676,24 | 0,00 |

Total IE | –519857,53 | –152676,24 | –367181,29 |

IT | Financial audit — payment deadlines | 2008 | Ineligible expenditure | one-off | | EUR | –9345,00 | –9345,00 | 0,00 |

IT | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –1877812,65 | –1877812,65 | 0,00 |

IT | Fruit and Vegetables — Operational Programmes | 2007 | Ineligible expenditure | | | EUR | –18750,00 | 0,00 | –18750,00 |

Total IT | –1905907,65 | –1887157,65 | –18750,00 |

LU | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –1273,90 | –1273,90 | 0,00 |

LU | Meat Premiums — Bovines | 2001 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –18292,47 | 0,00 | –18292,47 |

LU | Meat Premiums — Bovines | 2002 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –3973,52 | 0,00 | –3973,52 |

LU | Meat Premiums — Bovines | 2003 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –150184,70 | 0,00 | –150184,70 |

LU | Meat Premiums — Bovines | 2004 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –190950,23 | 0,00 | –190950,23 |

Total LU | –364674,82 | –1273,90 | –363400,92 |

NL | Clearance of accounts | 2000-04 | Tested population errors | one-off | | EUR | –481542,94 | 0,00 | –481542,94 |

NL | Clearance of accounts | 2004 | Tested population errors | one-off | | EUR | –46697,81 | 0,00 | –46697,81 |

NL | Clearance of accounts | 2005 | Tested population errors | one-off | | EUR | –402695,00 | 0,00 | –402695,00 |

NL | Export Refunds | 2003 | Insuficient number of sustitution checks performed | flat-rate | 2,00 | EUR | –4037899,76 | 0,00 | –4037899,76 |

NL | Export Refunds | 2003 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –4083396,09 | 0,00 | –4083396,09 |

NL | Export Refunds | 2004 | Insuficient number of sustitution checks performed | flat-rate | 2,00 | EUR | –1062605,20 | 0,00 | –1062605,20 |

NL | Export Refunds | 2004 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –1193119,34 | 0,00 | –1193119,34 |

NL | Export Refunds | 2005 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –31195,10 | 0,00 | –31195,10 |

NL | Financial audit — Overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –914,70 | 0,00 | –914,70 |

NL | Financial audit — Overshooting | 2008 | Ineligible expenditure | one-off | | EUR | –91807,12 | –91807,12 | 0,00 |

NL | Meat Premiums — Bovines | 2004 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –3214925,84 | 0,00 | –3214925,84 |

NL | Meat Premiums — Bovines | 2005 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –3559908,74 | 0,00 | –3559908,74 |

NL | Meat Premiums — Bovines | 2006 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –19171,10 | 0,00 | –19171,10 |

Total NL | –18225878,74 | –91807,12 | –18134071,62 |

PL | Direct Payments | 2005 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –1408667,08 | 0,00 | –1408667,08 |

PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,70 | PLN | –18510167,85 | 0,00 | –18510167,85 |

PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 3,00 | PLN | –87534475,32 | 0,00 | –87534475,32 |

PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –80963313,58 | 0,00 | –80963313,58 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,20 | PLN | –12919019,99 | 0,00 | –12919019,99 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,50 | EUR | –23256069,07 | 0,00 | –23256069,07 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,70 | PLN | –24369,25 | 0,00 | –24369,25 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 3,00 | EUR | –34508,87 | 0,00 | –34508,87 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | EUR | –2293418,87 | 0,00 | –2293418,87 |

PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –78434429,08 | 0,00 | –78434429,08 |

PL | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | 0,00 | –1894213,61 | 1894213,61 |

Total PL (PLN) | –279794442,15 | 0,00 | –279794442,15 |

Total PL (EUR) | –25583996,81 | –1894213,61 | –23689783,20 |

SE | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | SEK | –9218825,98 | 0,00 | –9218825,98 |

SE | Cross Compliance | 2007 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | EUR | –2137710,17 | 0,00 | –2137710,17 |

SE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –35584,38 | –35584,38 | 0,00 |

SE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –44,84 | –44,84 | 0,00 |

Total SE (SEK) | –9218825,98 | 0,00 | –9218825,98 |

Total SE (EUR) | –2173339,39 | –35629,22 | –2137710,17 |

BUDGET ITEM 6500

MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |

SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2005 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | –1249561,00 | 0,00 | –1249561,00 |

SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2006 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | –1784419,00 | 0,00 | –1784419,00 |

SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2007 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | –933,00 | 0,00 | –933,00 |

Total SK | –3034913,00 | 0,00 | –3034913,00 |

BUDGET ITEM 6711

MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |

GB | Rural Development Programme 2007UK06RPO001 | 2007 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | EUR | –39244,00 | 0,00 | –39244,00 |

Total GB | –39244,00 | 0,00 | –39244,00 |

BUDGET ITEM 05 07 01 07

MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |

HU | Financial audit — Overshooting | 2008 | Ineligible expenditure | one-off | | EUR | –5622,81 | –5622,81 | 0,00 |

HU | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | 21511,01 | –5432,55 | 26943,56 |

Total HU (EUR) | 15888,20 | –11055,36 | 26943,56 |

PT | Direct Payments | 2004 | Reimbursement following judgment of Court of Justice in the case T-50/07 | one-off | | EUR | 1983698,00 | 0,00 | 1983698,00 |

PT | Flax — Production Aid | 2001 | Reimbursement following judgment of Court of Justice in the case T-183/06 | one-off | | EUR | 3135348,71 | | 3135348,71 |

Total PT | 5119046,71 | 0,00 | 5119046,71 |

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