Commission Decision

of 8 December 2008

excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) and under the European Agricultural Guarantee Fund (EAGF)

(notified under document number C(2008) 7820)

(only the Danish, Dutch, English, Estonian, Finnish, French, Greek, Italian, Latvian, Portuguese, Slovenian, Spanish and Swedish texts are authentic)

(2008/960/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

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 report issued on the outcome has 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 Community 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 and the European Agricultural Guarantee Fund, hereinafter referred to as EAGF.

(5) The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section and the EAGF 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 Community 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 11 September 2008 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 or under the EAGF shall be excluded from Community financing because it does not comply with Community rules.

Article 2

This Decision is addressed to the Kingdom of Denmark, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Kingdom of the Netherlands, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 8 December 2008.

For the Commission

Mariann Fischer Boel

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 6 7 0 1

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

CY | Financial audit — late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –307476,09 | 0,00 | –307476,09 |

CY | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –15492,01 | 0,00 | –15492,01 |

TOTAL CY | –322968,10 | 0,00 | –322968,10 |

DK | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –5152,13 | –5152,13 | 0,00 |

DK | Meat premiums — ewes and goats | 2003 | Weaknesses in on-the-spot checks | one-off | 2,00 | DKK | –259091,35 | 0,00 | –259091,35 |

DK | Meat premiums — ewes and goats | 2003 | Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions | one-off | | DKK | –36000,00 | 0,00 | –36000,00 |

DK | Meat premiums — ewes and goats | 2003 | Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions | one-off | | DKK | –5470,00 | 0,00 | –5470,00 |

DK | Meat premiums — ewes and goats | 2004 | Weaknesses in on-the-spot checks | one-off | 2,00 | DKK | –260526,93 | 0,00 | –260526,93 |

DK | Meat Premiums — ewes and goats | 2004 | Ineligible payments to farmers with less than 10 premium rights, non-application of sanctions | one-off | | DKK | –7953,00 | 0,00 | –7953,00 |

DK | Meat premiums — ewes and goats | 2005 | Weaknesses in on-the-spot checks | one-off | 2,00 | DKK | –251525,26 | 0,00 | –251525,27 |

DK | Meat premiums — ewes and goats | 2005 | Ineligible payments to farmers with less than 10 premium rights | ponctuelle | | DKK | –6876,00 | 0,00 | –6876,00 |

DK | Meat premiums — ewes and goats | 2006 | Weaknesses in on-the-spot checks | one-off | 2,00 | DKK | –1113,18 | 0,00 | –1113,18 |

TOTAL DK (EUR) | –5152,13 | –5152,13 | 0,00 |

TOTAL DK (DKK) | –828555,71 | 0,00 | –828555,73 |

EE | Direct payments | 2005 | Absence of control of GAEC issues | one-off | 5,00 | EUR | –53048,53 | 0,00 | –53048,53 |

EE | Direct payments | 2005 | Late parcel identification and control of eligibility; application of undue tolerance | one-off | | EUR | –8354,58 | 0,00 | –8354,58 |

TOTAL EE | –61403,11 | 0,00 | –61403,11 |

ES | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –2841217,50 | –2841217,50 | 0,00 |

ES | Financial audit — overshooting | 2006 | Overshooting of financial ceilings | one-off | | EUR | –12065,99 | 0,00 | –12065,99 |

ES | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | 2414475,70 | 2414475,70 | 0,00 |

ES | Fruit and vegetables — peaches and pears processing | 2006 | Weaknesses in reporting of the quantities | one-off | | EUR | –344930,75 | 0,00 | –344930,75 |

ES | Public storage of sugar | 2006 | Erroneus declaration in e-Faudit system | one-off | | EUR | –393000,00 | 0,00 | –393000,00 |

ES | RD guarantee accompanying measures (non-area related) | 2005 | Weaknesses in key and ancillary controls | one-off | 2,00 | EUR | –3595,00 | 0,00 | –3595,00 |

ES | RD guarantee accompanying measures (non-area related) | 2006 | Weaknesses in key and ancillary controls | one-off | 2,00 | EUR | –207884,00 | 0,00 | –207884,00 |

ES | RD guarantee accompanying measures (non-area related) | 2006 | Weaknesses in key and ancillary controls | one-off | 5,00 | EUR | –288357,00 | 0,00 | –288357,00 |

ES | RD guarantee accompanying measures (area related) | 2004 | Cross-checks with IACS not formalised, weaknesses in supervision of administrative controls | one-off | 5,00 | EUR | –14615,00 | 0,00 | –14615,00 |

ES | RD guarantee accompanying measures (area related) | 2005 | Cross-checks with IACS not formalised, weaknesses in supervision of administrative controls | one-off | 5,00 | EUR | –30439,00 | 0,00 | –30439,00 |

TOTAL ES | –1721628,54 | –426741,80 | –1294886,74 |

FI | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –42506,38 | –42506,38 | 0,00 |

FI | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –1726188,56 | –1726188,56 | 0,00 |

FI | Meat premiums — ewes and goats | 2004 | Ineligible payments | one-off | | EUR | –339,95 | 0,00 | –339,95 |

FI | Meat premiums — ewes and goats | 2004 | Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks | one-off | 2,00 | EUR | –27247,15 | 0,00 | –27247,15 |

FI | Meat premiums — ewes and goats | 2005 | Ineligible payments | one-off | | EUR | –32,84 | 0,00 | –32,84 |

FI | Meat premiums — ewes and goats | 2005 | Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks | one-off | 2,00 | EUR | –28736,83 | 0,00 | –28736,83 |

FI | Meat premiums — ewes and goats | 2006 | Ineligible payments | one-off | | EUR | –531,54 | 0,00 | –531,54 |

FI | Meat premiums — ewes and goats | 2006 | Deficiencies in the flock register and in the control of the supporting documents and inappropriate timing of on-the-spot checks | one-off | 2,00 | EUR | –28844,64 | 0,00 | –28844,64 |

TOTAL FI | –1854427,90 | –1768694,94 | –85732,96 |

FR | Wine — restructuring | 2001 | Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05 | one-off | | EUR | 1865093,29 | 0,00 | 1865093,29 |

FR | Wine — restructuring | 2002 | Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05 | one-off | | EUR | 7090032,97 | 0,00 | 7090032,97 |

FR | Wine — restructuring | 2003 | Reimbursement following annulment of Commission Decision 2005/579/EC by the judgment of the Court of Justice in case T-370/05 | one-off | | EUR | 4563995,79 | 0,00 | 4563995,79 |

FR | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –68057,71 | –68057,71 | 0,00 |

FR | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | 6570774,75 | 6570774,75 | 0,00 |

FR | Fruit and vegetables — nuts (other measures) | 2005 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –103178,78 | 0,00 | –103178,78 |

FR | Fruit and vegetables — nuts (other measures) | 2006 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –20217,77 | 0,00 | –20217,77 |

FR | Fruit and vegetables — operational funds | 2002 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –59992,28 | 0,00 | –59992,28 |

FR | Fruit and vegetables — operational funds | 2003 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –679369,40 | 0,00 | –679369,40 |

FR | Fruit and vegetables — operational funds | 2004 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –1027984,81 | 0,00 | –1027984,81 |

FR | Fruit and vegetables — operational funds | 2004 | Ineligible expenditure, non-application of sanction | one-off | 5,00 | EUR | –1304495,63 | 0,00 | –1304495,63 |

FR | Fruit and vegetables — operational funds | 2005 | Ineligible expenditure, non-application of sanction | ponctuelle | | EUR | –19291685,69 | 0,00 | –19291685,69 |

FR | Fruit and vegetables — operational funds | 2005 | Ineligible expenditure, non-application of sanction | one-off | 5,00 | EUR | –1572466,41 | 0,00 | –1572466,41 |

FR | Fruit and vegetables — operational funds | 2005 | Ineligible expenditure, non-application of sanction | one-off | 10,00 | EUR | –44313,03 | 0,00 | –44313,03 |

FR | Fruit and vegetables — operational funds | 2006 | Ineligible expenditure, non-application of sanction | ponctuelle | | EUR | –16287142,74 | 0,00 | –16287142,74 |

FR | Fruit and vegetables — operational funds | 2006 | Ineligible expenditure, non-application of sanction | one-off | 5,00 | EUR | –1195302,78 | 0,00 | –1195302,78 |

FR | Fruit and vegetables — operational funds | 2006 | Ineligible expenditure, non-application of sanction | one-off | 10,00 | EUR | –35982,74 | 0,00 | –35982,74 |

FR | Fruit and vegetables — Producer groups | 2005 | Certain recognition criteria not fullfilled | one-off | 10,00 | EUR | –110942,38 | 0,00 | –110942,38 |

FR | Fruit and vegetables — Producer groups | 2006 | Certain recognition criteria not fullfilled | one-off | 10,00 | EUR | –78515,09 | 0,00 | –78515,09 |

FR | Fruit and vegetables — withdrawals | 2005 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –514054,00 | 0,00 | –514054,00 |

FR | Fruit and vegetables — withdrawals | 2006 | Ineligible expenditure, non-application of sanction | one-off | | EUR | –271574,01 | 0,00 | –271574,01 |

FR | IT Audit — general controls audit | 2004 | Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid. | one-off | | EUR | –10785,10 | 0,00 | –10785,10 |

FR | IT Audit — general controls audit | 2005 | Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid. | one-off | | EUR | –24879,30 | 0,00 | –24879,30 |

FR | IT Audit — general controls audit | 2006 | Differences between the number of animals for which aid has been paid and animals for which the aid should have been paid. | one-off | | EUR | –26907,72 | 0,00 | –26907,72 |

FR | Meat premiums — ewes and goats | 2003 | Weaknesses in the application of sanctions | one-off | 2,00 | EUR | –6341113,15 | 0,00 | –6341113,15 |

FR | Meat premiums — ewes and goats | 2004 | Weaknesses in the application of sanctions | one-off | 2,00 | EUR | –749598,96 | 0,00 | –749598,96 |

FR | Meat premiums — ewes and goats | 2005 | Weaknesses in the application of sanctions | one-off | 2,00 | EUR | –3500199,46 | 0,00 | –3500199,46 |

FR | Meat premiums — ewes and goats | 2006 | Weaknesses in the application of sanctions | one-off | 2,00 | EUR | –3409359,12 | 0,00 | –3409359,13 |

TOTAL FR | –36638221,26 | 6502717,04 | –43140938,32 |

GB | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –84719103,39 | –84719103,39 | 0,00 |

GB | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –3631,78 | –3631,78 | 0,00 |

GB | Cross compliance | 2006 | Deficiencies in applying the sanctions for non-compliances with SMR 2 | one-off | 0,06 | GBP | –258049,93 | 0,00 | –258049,93 |

GB | Cross compliance | 2006 | Minimum rate of OTSC was not achieved | one-off | 0,30 | GBP | –4618521,99 | 0,00 | –4618521,99 |

GB | Fruit and vegetables — operational funds | 2003 | Weaknesses in key controls | one-off | 5,00 | GBP | –58457,00 | 0,00 | –58457,00 |

GB | Fruit and vegetables — operational funds | 2004 | Weaknesses in key controls | one-off | 5,00 | GBP | –633224,00 | 0,00 | –633224,00 |

GB | Fruit and vegetables — operational funds | 2005 | Weaknesses in key controls | one-off | 5,00 | GBP | –847207,00 | 0,00 | –847207,00 |

GB | Fruit and vegetables — operational funds | 2006 | Weaknesses in key controls | one-off | 5,00 | GBP | –462110,00 | 0,00 | –462110,00 |

GB | Fruit and vegetables — producer groups | 2003 | Weaknesses in the control system concerning the recognition of recently created producers' organisations | one-off | | GBP | –558146,00 | 0,00 | –558146,00 |

GB | Fruit and vegetables — producer groups | 2004 | Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means) | one-off | | GBP | –6228894,00 | 0,00 | –6228894,00 |

GB | Fruit and vegetables — producer groups | 2005 | Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means) | one-off | | GBP | –8637752,00 | 0,00 | –8637752,00 |

GB | Fruit and vegetables — producer groups | 2006 | Weaknesses in control system concerning producers' organisation created before 2002 (not providing technical means) | one-off | | GBP | –4777965,00 | 0,00 | –4777965,00 |

GB | Exceptional measure | 2003 | Payments for ineligible animals made as a result of control weaknesses | one-off | 2,00 | GBP | –200749,00 | 0,00 | –200749,00 |

GB | Exceptional measure | 2004 | Payments for ineligible animals made as a result of control weaknesses | one-off | 2,00 | GBP | –473831,00 | 0,00 | –473831,00 |

GB | Exceptional measure | 2005 | Payments for ineligible animals made as a result of control weaknesses | one-off | 2,00 | GBP | –262024,00 | 0,00 | –262024,00 |

TOTAL GB (EUR) | –84722735,17 | –84722735,17 | 0,00 |

TOTAL GB (GBP) | –28016930,92 | 0,00 | –28016930,92 |

GR | Cotton | 2002 | Exceeding eligible level of production | one-off | 5,00 | EUR | –27731557,37 | 0,00 | –27731557,37 |

GR | Cotton | 2003 | Exceeding eligible level of production | one-off | | EUR | –4870264,97 | 0,00 | –4870264,97 |

GR | Cotton | 2003 | Insufficient controls of environmental conditions | one-off | 5,00 | EUR | –32655464,17 | 0,00 | –32655464,17 |

GR | Cotton | 2004 | Exceeding eligible level of production | one-off | | EUR | –2143945,63 | 0,00 | –2143945,63 |

GR | Financial audit — late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –4521536,62 | –4678975,85 | 157439,23 |

GR | Financial audit — overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | –6326450,77 | –151597,30 | –6174853,47 |

GR | Financial audit — overshooting | 2005 | Overshooting of financial ceilings | one-off | | EUR | –233613,43 | –7621,91 | –225991,52 |

GR | Fruit and vegetables — citrus processing | 2005 | Payments by cheque. Weaknesses in administrative and accounting controls. | one-off | 10,00 | EUR | –2289213,00 | 0,00 | –2289213,00 |

GR | Fruit and vegetables — citrus processing | 2006 | Payments by cheque. Weaknesses in administrative and accounting controls. | one-off | 10,00 | EUR | –385748,00 | 0,00 | –385748,00 |

GR | Meat premiums — bovines | 2003 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 10,00 | EUR | –9445037,70 | 0,00 | –9445037,71 |

GR | Meat premiums — bovines | 2004 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 5,00 | EUR | –3639136,55 | 0,00 | –3639136,55 |

GR | Meat premiums — bovines | 2004 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 10,00 | EUR | –1872425,62 | 0,00 | –1872425,62 |

GR | Meat premiums — bovines | 2005 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 5,00 | EUR | –85029,84 | 0,00 | –85029,85 |

GR | Meat premiums — bovines | 2005 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 10,00 | EUR | 460487,38 | 0,00 | 460487,38 |

GR | Meat premiums — bovines | 2006 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 5,00 | EUR | 162160,27 | 0,00 | 162160,27 |

GR | Meat premiums — bovines | 2006 | Weaknesses in the I&R database and the on-the-spot checks | one-off | 10,00 | EUR | 77552,14 | 0,00 | 77552,14 |

GR | Olive oil — production aid | 2003 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 15,00 | EUR | –289062,31 | 0,00 | –289062,31 |

GR | Olive oil — production aid | 2004 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 15,00 | EUR | –81190095,29 | 0,00 | –81190095,29 |

GR | Olive oil — production aid | 2005 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 10,00 | EUR | –235809,09 | 0,00 | –235809,09 |

GR | Olive oil — production aid | 2005 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 15,00 | EUR | –1265993,69 | 0,00 | –1265993,69 |

GR | Olive oil — production aid | 2006 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 10,00 | EUR | –34325,00 | 0,00 | –34325,00 |

GR | Olive oil — production aid | 2006 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 15,00 | EUR | –626085,40 | 0,00 | –626085,40 |

TOTAL GR | –179140594,66 | –4838195,06 | –174302399,62 |

IE | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –93944,01 | –93944,01 | 0,00 |

IE | Financial audit — overshooting | 2006 | Overshooting of financial ceilings | one-off | | EUR | –136003,53 | 0,00 | –136003,53 |

IE | Fruit and vegetables — operational funds | 2004 | Ineligible expenditure | one-off | | EUR | –1479118,94 | 0,00 | –1479118,94 |

IE | Fruit and vegetables — operational funds | 2005 | Ineligible expenditure | one-off | | EUR | –731899,67 | 0,00 | –731899,67 |

TOTAL IE | –2440966,15 | –93944,01 | –2347022,14 |

IT | Financial audit — late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –12020178,75 | –12411322,67 | 391143,82 |

IT | Financial audit — late payments | 2006 | Failure to meet payment deadlines | one-off | | EUR | –44999501,14 | –50877193,90 | 5877692,76 |

IT | Financial audit — overshooting | 2006 | Overshooting of financial ceilings | one-off | | EUR | 431931,77 | 431931,77 | 0,00 |

IT | Olive oil — production aid | 2003 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 10,00 | EUR | –69502963,67 | 0,00 | –69502963,67 |

IT | Olive oil — production aid | 2004 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 5,00 | EUR | –33962143,60 | 0,00 | –33962143,60 |

IT | Olive oil — production aid | 2004 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 10,00 | EUR | –388003,29 | 0,00 | –388003,29 |

IT | Olive oil — production aid | 2005 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 5,00 | EUR | –390610,81 | 0,00 | –390610,81 |

IT | Olive oil — production aid | 2005 | Recurrent deficiencies in controls of plantations, mills and yields, weaknesses of SIG register | one-off | 10,00 | EUR | –736915,95 | 0,00 | –736915,95 |

IT | Olive oil — production aid | 2006 | Recurrent deficiencies in controls of plantations, mills and yields | one-off | 5,00 | EUR | –269650,53 | 0,00 | –269650,53 |

IT | Olive oil — production aid | 2006 | Recurrent deficiencies in controls of plantations, mills and yields, weaknesses of SIG register | one-off | 10,00 | EUR | –285788,56 | 0,00 | –285788,56 |

IT | Promotional measures | 2004 | Late payments and weaknesses in key controls | one-off | 10,00 | EUR | –267629,30 | 0,00 | –267629,30 |

IT | Promotional measures | 2004 | Late payments and weaknesses in key controls | one-off | | EUR | –438250,40 | 0,00 | –438250,40 |

IT | Promotional measures | 2005 | Late payments and weaknesses in key controls | one-off | 10,00 | EUR | –550739,86 | 0,00 | –550739,86 |

IT | Promotional measures | 2005 | Late payments and weaknesses in key controls | one-off | | EUR | –899332,00 | 0,00 | –899332,00 |

IT | Promotional measures | 2006 | Late payments and weaknesses in key controls | one-off | 10,00 | EUR | –822921,46 | 0,00 | –822921,46 |

IT | Promotional measures | 2006 | Late payments and weaknesses in key controls | one-off | | EUR | –1343791,60 | 0,00 | –1343791,60 |

IT | Promotional measures | 2007 | Late payments and weaknesses in key controls | one-off | 10,00 | EUR | –135044,28 | 0,00 | –135044,28 |

IT | Promotional measures | 2007 | Late payments and weaknesses in key controls | one-off | | EUR | –220520,88 | 0,00 | –220520,88 |

IT | RD guarantee acompanying measures (area related) | 2004 | Weaknesses in control reports | one-off | 2,00 | EUR | –303451,00 | 0,00 | –303451,00 |

IT | RD guarantee acompanying measures (area related) | 2004 | Weaknesses in control reports | one-off | 2,00 | EUR | –188845,00 | 0,00 | –188845,00 |

IT | RD guarantee acompanying measures (area related) | 2005 | Weaknesses in control reports | one-off | 2,00 | EUR | –319213,00 | 0,00 | –319213,00 |

IT | RD guarantee acompanying measures (area related) | 2005 | Weaknesses in control reports | one-off | 2,00 | EUR | –146966,00 | 0,00 | –146966,00 |

TOTAL IT | –167760529,32 | –62856584,80 | –104903944,62 |

LV | | 2007 | Inaccurate calculation of sanctions | ponctuelle | | LVL | –7877,26 | 0,00 | –7877,26 |

TOTAL LV | –7877,26 | 0,00 | –7877,26 |

NL | Financial audit — late payments | 2006 | Failure to meet payment deadlines | one-off | | EUR | –137870,39 | –137870,39 | 0,00 |

NL | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –74874,44 | –74874,44 | 0,00 |

NL | Financial audit — overshooting | 2005 | Overshooting of financial ceilings | one-off | | EUR | –183554,00 | 0,00 | –183554,00 |

NL | Financial audit — overshooting | 2006 | Overshooting of financial ceilings | one-off | | EUR | –4382373,60 | –4382373,60 | 0,00 |

NL | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –124315,72 | –124315,72 | 0,00 |

TOTAL NL | –4902988,15 | –4719434,15 | –183554,00 |

PT | Financial audit — late payments | 2007 | Failure to meet payment deadlines | one-off | | EUR | –14191,28 | –14191,28 | 0,00 |

PT | Financial audit — overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | –268925,46 | –268925,46 | 0,00 |

PT | Food aid within the Community | 2006 | Ineligible expenses and errouneus declaration in e-Faudit system | one-off | | EUR | –13741,70 | 0,00 | –13741,70 |

PT | Food aid within the Community | 2007 | Ineligible expenses | one-off | | EUR | –2197,30 | 0,00 | –2197,30 |

PT | Fruit and vegetables — bananas | 2004 | Weaknesses in accountancy and control systems of producers' organisations in Madeira. | one-off | 5,00 | EUR | –48193,97 | 0,00 | –48193,97 |

PT | Fruit and vegetables — bananas | 2005 | Weaknesses in accountancy and control systems of producers' organisations in Madeira. | one-off | 5,00 | EUR | –247262,07 | 0,00 | –247262,07 |

TOTAL PT | –594511,78 | –283116,74 | –311395,04 |

SE | Meat premiums — bovines | 2003 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 2,00 | SEK | –22378863,88 | 0,00 | –22378863,88 |

SE | Meat premiums — bovines | 2003 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 5,00 | SEK | –20284766,35 | 0,00 | –20284766,35 |

SE | Meat premiums — bovines | 2004 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 2,00 | SEK | –21595488,80 | 0,00 | –21595488,80 |

SE | Meat premiums — bovines | 2004 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 5,00 | SEK | –19650275,70 | 0,00 | –19650275,71 |

SE | Meat premiums — bovines | 2005 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 2,00 | SEK | –23046504,52 | 0,00 | –23046504,52 |

SE | Meat premiums — bovines | 2005 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 5,00 | SEK | –19591659,24 | 0,00 | –19591659,24 |

SE | Meat premiums — bovines | 2006 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 2,00 | SEK | –43931,84 | 0,00 | –43931,84 |

SE | Meat premiums — bovines | 2006 | High level of anomalies, insufficient on-the spot checks, inadequate controls of eligibility of forage area | one-off | 5,00 | SEK | –52328,54 | 0,00 | –52328,54 |

TOTAL SE | –126643818,88 | 0,00 | –126643818,89 |

SI | Certification | 2005 | Most likely error | one-off | | EUR | –5416,10 | 0,00 | –5416,10 |

TOTAL SI | –5416,10 | 0,00 | –5416,10 |

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