Commission Decision

of 30 April 2010

on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for the 2009 financial year

(notified under document C(2010) 2828)

(2010/258/EU)

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy [1], and in particular Articles 30 and 32 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) Under Article 30 of Regulation (EC) No 1290/2005, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and a certificate regarding the integrality, accuracy and veracity of the accounts and the reports established by the certification bodies, clears the accounts of the paying agencies referred to in Article 6 of the said Regulation.

(2) Pursuant to the second subparagraph of Article 5(1) of Commission Regulation (EC) No 883/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD [2], account is taken for the 2009 financial year of expenditure incurred by the Member States between 16 October 2008 and 15 October 2009.

(3) The Commission has checked the information submitted by the Member States and it has communicated to the Member States before 31 March 2010 the results of its verifications, along with the necessary amendments.

(4) The annual accounts and the accompanying documents permit the Commission to take, for certain paying agencies, a decision on the completeness, accuracy and veracity of the annual accounts submitted. Annex I lists the amounts cleared by Member State and the amounts to be recovered from or paid to the Member States.

(5) The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot be cleared in this Decision. Annex II lists the paying agencies concerned.

(6) Under Article 9(4) of Regulation (EC) No 883/2006, any overrun of deadlines during August, September and October is to be taken into account in the clearance of accounts decision. Some of the expenditure declared by certain Member States during these months in the year 2009 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.

(7) The Commission, in accordance with Article 17 of Regulation (EC) No 1290/2005 and Article 9 of Regulation (EC) No 883/2006, has already reduced or suspended a number of monthly payments on entry into the accounts of expenditure for the 2009 financial year. In order to avoid any premature, or temporary, reimbursement of the amounts in question, they should not be recognised in this Decision and they should be further examined under the conformity clearance procedure pursuant to Article 31 of Regulation (EC) No 1290/2005.

(8) Pursuant to Article 32(5) of Regulation (EC) No 1290/2005, 50 % of the financial consequences of non-recovery of irregularities shall be borne by the Member State concerned if the recovery of those irregularities has not taken place within four years of the primary administrative or judicial finding, or within eight years if the recovery is taken to the national courts. Article 32(3) of the said Regulation obliges Member States to submit to the Commission, together with the annual accounts, a summary report on the recovery procedures undertaken in response to irregularities. Detailed rules on the application of the Member States’ reporting obligation of the amounts to be recovered are laid down in Commission Regulation (EC) No 885/2006 [3]. Annex III to the said Regulation provides the table that had to be provided in 2010 by the Member States. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively. This decision is without prejudice to future conformity decisions pursuant to Article 32(8) of Regulation (EC) No 1290/2005.

(9) Pursuant to Article 32(6) of Regulation (EC) No 1290/2005, Member States may decide not to pursue recovery. Such a decision may only be taken if the costs already and likely to be incurred total more than the amount to be recovered or if the recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If that decision has been taken within four years of the primary administrative or judicial finding or within eight years if the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Community budget. In the summary report referred to in Article 32(3) of Regulation (EC) No 1290/2005, the amounts for which the Member State decided not to pursue recovery and the grounds for the decision are shown. These amounts are not charged to the Member States concerned and are consequently borne by the Community budget. This decision is without prejudice to future conformity decisions pursuant to Article 32(8) of the said Regulation.

(10) In accordance with Article 30(2) of Regulation (EC) No 1290/2005, this Decision does not prejudice decisions taken subsequently by the Commission excluding from European Union financing expenditure not effected in accordance with European Union rules,

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article 2, the accounts of the paying agencies of the Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of the 2009 financial year, are hereby cleared.

The amounts which are recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 32(5) of Regulation (EC) No 1290/2005, are set out in Annex I.

Article 2

For the 2009 financial year, the accounts of the Member States’ paying agencies in respect of expenditure financed by the EAGF, set out in Annex II, are disjoined from this Decision and shall be the subject of a future clearance of accounts Decision.

Article 3

This Decision is addressed to the Member States.

Done at Brussels, 30 April 2010.

For the Commission

Dacian Ciolo?

Member of the Commission

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

[2] OJ L 171, 23.6.2006, p. 1.

[3] OJ L 171, 23.6.2006, p. 90.

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ANNEX I

CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS

FINANCIAL YEAR 2009

[1] [2] [3] [4]

NB: Nomenclature 2010: 05 07 01 06, 05 02 16 02, 6701, 6702, 6803.

Amount to be recovered from or paid to the Member State

MS | | 2009 — Expenditure/assigned revenue for the paying agencies for which the accounts are | Total a + b | Reductions and suspensions for the whole financial year [1] | Reductions according to Article 32 of Regulation (EC) No 1290/2005 | Total including reductions and suspensions | Payments made to the Member State for the financial year | Amount to be recovered from (–) or paid to (+) the Member State [2] |

cleared | disjoined |

= expenditure/assigned revenue declared in the annual declaration | = total of the expenditure/assigned revenue in the monthly declarations |

| | a | b | c = a + b | d | e | f = c + d + e | g | h = f – g |

BE | EUR | 787979123,50 | 0,00 | 787979123,50 | –369703,64 | –464520,05 | 787144899,81 | 787398266,69 | –253366,88 |

BG | EUR | 220774471,11 | 0,00 | 220774471,11 | 0,00 | 0,00 | 220774471,11 | 220995609,16 | –221138,05 |

CZ | EUR | 506176216,20 | 0,00 | 506176216,20 | 0,00 | 0,00 | 506176216,20 | 506185267,69 | –9051,49 |

DK | DKK | 0,00 | 0,00 | 0,00 | 0,00 | –805769,98 | –805769,98 | 0,00 | –805769,98 |

DK | EUR | 924610973,79 | 0,00 | 924610973,79 | –3921,96 | 0,00 | 924607051,83 | 924309000,47 | 298051,36 |

DE | EUR | 5235842777,85 | 654682281,26 | 5890525059,11 | –1989043,44 | –461916,14 | 5888074099,53 | 5888016608,23 | 57491,30 |

EE | EUR | 54532997,07 | 0,00 | 54532997,07 | 0,00 | 0,00 | 54532997,07 | 54532997,07 | 0,00 |

IE | EUR | 1319888602,56 | 0,00 | 1319888602,56 | –133757,17 | –169220,35 | 1319585625,04 | 1318985522,43 | 600102,61 |

EL | EUR | 2448777557,15 | 0,00 | 2448777557,15 | –8813778,63 | –394282,85 | 2439569495,67 | 2443278830,80 | –3709335,13 |

ES | EUR | 6068452138,54 | 0,00 | 6068452138,54 | –4759740,96 | –3785162,40 | 6059907235,18 | 6067513907,29 | –7606672,11 |

FR | EUR | 9040383523,43 | 0,00 | 9040383523,43 | –2526945,78 | –5990134,76 | 9031866442,89 | 9037172967,68 | –5306524,79 |

IT | EUR | 1945287961,84 | 2782810861,76 | 4728098823,60 | 0,00 | –2430132,07 | 4725668691,53 | 4728063868,22 | –2395176,69 |

CY | EUR | 36926483,63 | 0,00 | 36926483,63 | –320385,91 | 0,00 | 36606097,72 | 36606097,72 | 0,00 |

LV | EUR | 109931833,57 | 0,00 | 109931833,57 | 0,00 | 0,00 | 109931833,57 | 109975523,36 | –43689,79 |

LT | LTL | 0,00 | 0,00 | 0,00 | 0,00 | –18,50 | –18,50 | 0,00 | –18,50 |

LT | EUR | 221723843,05 | 0,00 | 221723843,05 | 0,00 | 0,00 | 221723843,05 | 221715676,12 | 8166,93 |

LU | EUR | 34886290,40 | 0,00 | 34886290,40 | 0,00 | –4560,61 | 34881729,79 | 34693249,95 | 188479,84 |

HU | EUR | 930754775,93 | 0,00 | 930754775,93 | 0,00 | 0,00 | 930754775,93 | 930434925,76 | 319850,17 |

MT | EUR | 3563547,18 | 0,00 | 3563547,18 | 0,00 | 0,00 | 3563547,18 | 3564387,18 | –840,00 |

NL | EUR | 1046983725,26 | 0,00 | 1046983725,26 | 0,00 | –677834,96 | 1046305890,30 | 1046370034,94 | –64144,64 |

AT | EUR | 708684112,26 | 0,00 | 708684112,26 | 0,00 | –169195,85 | 708514916,41 | 708571648,36 | –56731,95 |

PL | EUR | 1855200357,31 | 0,00 | 1855200357,31 | 0,00 | 0,00 | 1855200357,31 | 1855245584,31 | –45227,00 |

PT | EUR | 724724520,34 | 0,00 | 724724520,34 | –382516,50 | –8047049,82 | 716294954,02 | 723611900,95 | –7316946,93 |

RO | EUR | 0,00 | 575930420,08 | 575930420,08 | 0,00 | 0,00 | 575930420,08 | 575930420,08 | 0,00 |

SI | EUR | 102542439,28 | 0,00 | 102542439,28 | 0,00 | 0,00 | 102542439,28 | 102613790,15 | –71350,87 |

SK | EUR | 252970915,01 | 0,00 | 252970915,01 | 0,00 | 0,00 | 252970915,01 | 252901885,76 | 69029,25 |

FI | EUR | 599673974,61 | 0,00 | 599673974,61 | 0,00 | –10920,77 | 599663053,84 | 599685951,54 | –22897,70 |

SE | SEK | 0,00 | 0,00 | 0,00 | 0,00 | –107975,40 | –107975,40 | 0,00 | –107975,40 |

SE | EUR | 724143091,81 | 0,00 | 724143091,81 | –13177,13 | 0,00 | 724129914,68 | 724281824,45 | –151909,77 |

UK | GBP | 0,00 | 0,00 | 0,00 | 0,00 | –86696,06 | –86696,06 | 0,00 | –86696,06 |

UK | EUR | 3292001049,95 | 0,00 | 3292001049,95 | –3779242,68 | 0,00 | 3288221807,27 | 3294688038,59 | –6466231,32 |

MS | | Expenditure [3] | Assigned revenue [3] | Sugar Fund | Article 32 (= e) | Total (= h) |

Expenditure [4] | Assigned revenue [4] |

05 07 01 06 | 6701 | 05 02 16 02 | 6803 | 6702 |

| | i | j | k | l | m | n = i + j + k + l + m |

BE | EUR | 211153,17 | 0,00 | 0,00 | 0,00 | –464520,05 | –253366,88 |

BG | EUR | –6044,39 | –215093,66 | 0,00 | 0,00 | 0,00 | –221138,05 |

CZ | EUR | –9051,49 | 0,00 | 0,00 | 0,00 | 0,00 | –9051,49 |

DK | DKK | 0,00 | 0,00 | 0,00 | 0,00 | –805769,98 | –805769,98 |

DK | EUR | 298051,36 | 0,00 | 0,00 | 0,00 | 0,00 | 298051,36 |

DE | EUR | 519407,44 | 0,00 | 0,00 | 0,00 | –461916,14 | 57491,30 |

EE | EUR | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |

IE | EUR | 1988434,35 | –1219111,39 | 0,00 | 0,00 | –169220,35 | 600102,61 |

EL | EUR | –3313301,75 | –1750,53 | 0,00 | 0,00 | –394282,85 | –3709335,13 |

ES | EUR | –3782850,58 | –38659,13 | 0,00 | 0,00 | –3785162,40 | –7606672,11 |

FR | EUR | 683609,97 | 0,00 | 0,00 | 0,00 | –5990134,76 | –5306524,79 |

IT | EUR | 34955,38 | 0,00 | 0,00 | 0,00 | –2430132,07 | –2395176,69 |

CY | EUR | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |

LV | EUR | –41844,99 | –1844,80 | 0,00 | 0,00 | 0,00 | –43689,79 |

LT | LTL | 0,00 | 0,00 | 0,00 | 0,00 | –18,50 | –18,50 |

LT | EUR | 8166,93 | 0,00 | 0,00 | 0,00 | 0,00 | 8166,93 |

LU | EUR | 193040,45 | 0,00 | 0,00 | 0,00 | –4560,61 | 188479,84 |

HU | EUR | 319850,17 | 0,00 | 0,00 | 0,00 | 0,00 | 319850,17 |

MT | EUR | 0,00 | –840,00 | 0,00 | 0,00 | 0,00 | –840,00 |

NL | EUR | 613690,32 | 0,00 | 0,00 | 0,00 | –677834,96 | –64144,64 |

AT | EUR | 112463,90 | 0,00 | 0,00 | 0,00 | –169195,85 | –56731,95 |

PL | EUR | –42965,36 | –2261,64 | 0,00 | 0,00 | 0,00 | –45227,00 |

PT | EUR | 730102,89 | 0,00 | 0,00 | 0,00 | –8047049,82 | –7316946,93 |

RO | EUR | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |

SI | EUR | –71350,87 | 0,00 | 0,00 | 0,00 | 0,00 | –71350,87 |

SK | EUR | 69071,36 | –42,11 | 0,00 | 0,00 | 0,00 | 69029,25 |

FI | EUR | –11976,93 | 0,00 | 0,00 | 0,00 | –10920,77 | –22897,70 |

SE | SEK | 0,00 | 0,00 | 0,00 | 0,00 | –107975,40 | –107975,40 |

SE | EUR | –151909,77 | 0,00 | 0,00 | 0,00 | 0,00 | –151909,77 |

UK | GBP | 0,00 | 0,00 | 0,00 | 0,00 | –86696,06 | –86696,06 |

UK | EUR | –6175353,20 | –290878,12 | 0,00 | 0,00 | 0,00 | –6466231,32 |

[1] The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non-respect of payment deadlines established in August, September and October 2009.

[2] For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is the total of the annual declaration for the expenditure cleared (column a) or the total of the monthly declarations for the expenditure disjoined (column b).Applicable exchange rate: Article 7(2) of the Regulation (EC) No 883/2006.

[3] If the assigned revenue part would be in advantage of Member State, it has to be declared under 05 07 01 06.

[4] If the assigned revenue part of the Sugar Fund would be in the advantage of the Member State, it has to be declared under 05 02 16 02.

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ANNEX II

CLEARANCE OF THE PAYING AGENCIES’ ACCOUNTS

FINANCIAL YEAR 2009 — EAGF

List of the paying agencies for which the accounts are disjoined and are subject of a later clearance decision

Member State | Paying agency |

Germany | Baden-Württemberg Hessen IBH Helaba |

Italy | AGEA ARBEA |

Romania | PIAA |

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