Commission Decision

of 4 November 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) 7555)

(Only the Bulgarian, Czech, Danish, Dutch, English, French, German, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovenian, Spanish and Swedish texts are authentic)

(2010/668/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) Pursuant to 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 Regulations (EC) No 1258/1999 and (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 EAGF and the 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 31 August 2010 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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Republic of Hungary, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 4 November 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 AD HOC 34

MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |

BG | Area aids | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –16629131,10 | 0,00 | –16629131,10 |

Total BG (EUR) | –16629131,10 | 0,00 | –16629131,10 |

CY | Financial audit - Overshooting | 2009 | exceeding of financial ceilings | ONE-OFF | | EUR | –320385,91 | –320385,91 | 0,00 |

Total CY (EUR) | –320385,91 | –320385,91 | 0,00 |

CZ | Export Refunds & Food Aid outside the EU | 2004 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | –207934,24 | 0,00 | –207934,24 |

CZ | Export Refunds & Food Aid outside the EU | 2005 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | –385763,84 | 0,00 | –385763,84 |

CZ | Export Refunds & Food Aid outside the EU | 2006 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | –76644,28 | 0,00 | –76644,28 |

Total CZ (EUR) | –670342,36 | 0,00 | –670342,36 |

DE | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –17700,87 | –17700,87 | 0,00 |

DE | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings, ineligible expenditure and reduction in accordance with clearance decision | ONE-OFF | | EUR | –1971342,57 | –1971342,57 | 0,00 |

DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: total error exceeded the materiality level; Most likely Error | EXTRAPOLATED | | EUR | –342858,52 | 0,00 | –342858,52 |

DE | Clearance of accounts | 2007 | Non-pursued recovery | ONE-OFF | | EUR | –28585,26 | 0,00 | –28585,26 |

DE | Clearance of accounts | 2007 | Financial clearance 2007: financial error in debtors’ ledger | ONE-OFF | | EUR | –17617,33 | 0,00 | –17617,33 |

DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: Most Likely Error | EXTRAPOLATED | | EUR | –23324,14 | 0,00 | –23324,14 |

DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: known error | EXTRAPOLATED | | EUR | –1091,19 | 0,00 | –1091,19 |

Total DE (EUR) | –2402519,88 | –1989043,44 | –413476,44 |

DK | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings | ONE-OFF | | EUR | –3921,96 | –3921,96 | 0,00 |

Total DK (EUR) | –3921,96 | –3921,96 | 0,00 |

ES | Meat Premiums - Bovines | 2006 | lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments) | ONE-OFF | | EUR | –126294,37 | 0,00 | –126294,37 |

ES | Other Direct Aid - Bovines | 2007 | lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments) | ONE-OFF | | EUR | –26323,44 | 0,00 | –26323,44 |

ES | Financial audit - Late payments and payment deadlines | 2009 | Financial audit: late payments | ONE-OFF | | EUR | –4376321,75 | –4376321,75 | 0,00 |

ES | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings, ineligible expenditure and recovery of the milk levy | ONE-OFF | | EUR | –383419,21 | –383419,21 | 0,00 |

Total ES (EUR) | –4912358,77 | –4759740,96 | –152617,81 |

FR | Export refunds- Live animals | 2006 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –233531,17 | 0,00 | –233531,17 |

FR | Export refunds- Live animals | 2007 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –93084,22 | 0,00 | –93084,22 |

FR | Export refunds- Live animals | 2008 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –18984,38 | 0,00 | –18984,38 |

FR | Export refunds- Live animals | 2009 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –13068,04 | 0,00 | –13068,04 |

FR | Milk - Quota | 2003 | Exceeding the quotas | ONE-OFF | | EUR | –7646623,00 | 0,00 | –7646623,00 |

FR | Fishery Measures | 2005 | Non-conform sanction system | ONE-OFF | | EUR | –47793,25 | 0,00 | –47793,25 |

FR | Fishery Measures | 2006 | Non-conform sanction system | ONE-OFF | | EUR | –4584,36 | 0,00 | –4584,36 |

FR | Fishery Measures | 2007 | Non-conform sanction system | ONE-OFF | | EUR | –66300,98 | 0,00 | –66300,98 |

FR | Arable Crops | 2006 | Weaknesses in the procedures for on-the-spot controls. | FLAT RATE | 2 | EUR | –5938935,20 | 0,00 | –5938935,20 |

FR | Arable Crops | 2007 | Weaknesses in the procedures for on-the-spot controls. | FLAT RATE | 2 | EUR | –2006102,83 | 0,00 | –2006102,83 |

FR | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | | EUR | –24913,70 | –24913,70 | 0,00 |

FR | Financial audit - Overshooting | 2008 | overshooting of financial ceilings | ONE-OFF | | EUR | –1277884,58 | –1277884,58 | 0,00 |

FR | Certification | 2005 | Financial clearance 2005 - Most likely error | ONE-OFF | | EUR | –3385578,07 | 0,00 | –3385578,07 |

FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival in the fruit sector | ONE-OFF | | EUR | –191612,32 | 0,00 | –191612,32 |

FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival | ONE-OFF | | EUR | –83652,18 | 0,00 | –83652,18 |

FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival in the vine sector | ONE-OFF | | EUR | –6513,57 | 0,00 | –6513,57 |

Total FR (EUR) | –21039161,85 | –1302798,28 | –19736363,57 |

GB | Financial audit - Overshooting | 2009 | exceeding of ceilings | ONE-OFF | | EUR | –17583,27 | –17583,27 | 0,00 |

GB | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –3761659,41 | –3761659,41 | 0,00 |

Total GB (EUR) | –3779242,68 | –3779242,68 | 0,00 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2003 | Weaknesses in ancillary controls | FLAT RATE | 2 | EUR | –1893244,19 | 0,00 | –1893244,19 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in ancillary controls | FLAT RATE | 2 | EUR | –2915,08 | 0,00 | –2915,08 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –2651588,33 | 0,00 | –2651588,33 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –5514428,97 | 0,00 | –5514428,97 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield | FLAT RATE | 2 | EUR | –129,11 | 0,00 | –129,11 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –2652459,19 | 0,00 | –2652459,19 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –72521,21 | 0,00 | –72521,21 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 25 | EUR | –15013342,96 | 0,00 | –15013342,96 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield | FLAT RATE | 2 | EUR | –2140,06 | 0,00 | –2140,06 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –6902,48 | 0,00 | –6902,48 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 10 | EUR | 117,11 | 0,00 | 117,11 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 25 | EUR | –26702055,52 | 0,00 | –26702055,52 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –8122,42 | 0,00 | –8122,42 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –3615,33 | 0,00 | –3615,33 |

GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 25 | EUR | –178595,74 | 0,00 | –178595,74 |

GR | Other Direct Aid - POSEI | 1999 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1263139,23 | 0,00 | –1263139,23 |

GR | Other Direct Aid - POSEI | 2000 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1351453,75 | 0,00 | –1351453,75 |

GR | Other Direct Aid - POSEI | 2001 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1355809,10 | 0,00 | –1355809,10 |

GR | Tobacco Premiums | 2006 | Late tobacco deliveries | ONE-OFF | | EUR | –6108114,95 | 0,00 | –6108114,95 |

GR | Tobacco Premiums | 2006 | Transfer of cultivation contracts | ONE-OFF | | EUR | –12930014,00 | 0,00 | –12930014,00 |

GR | Tobacco Premiums | 2006 | Approval of ineligible first processors | ONE-OFF | | EUR | –722713,00 | 0,00 | –722713,00 |

GR | Meat Premiums - Ewe and Goats | 2004 | Management and control weakness | FLAT RATE | 10 | EUR | –25128277,52 | 0,00 | –25128277,52 |

GR | Meat Premiums - Ewe and Goats | 2005 | Management and control weakness | FLAT RATE | 10 | EUR | –24975648,06 | 0,00 | –24975648,06 |

GR | Meat Premiums - Ewe and Goats | 2006 | Management and control weakness | FLAT RATE | 10 | EUR | –62666,39 | 0,00 | –62666,39 |

GR | Other Direct Aid - Direct Payments | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –189954152,86 | 0,00 | –189954152,86 |

GR | Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –4478362,23 | 0,00 | –4478362,23 |

GR | Cross Compliance | 2006 | weaknesses in the cross compliance management and controls | FLAT RATE | 10 | EUR | –4138354,61 | 0,00 | –4138354,61 |

GR | Cross Compliance | 2007 | weaknesses in the cross compliance management and controls | FLAT RATE | 10 | EUR | –29267,04 | 0,00 | –29267,04 |

GR | Financial audit - Late payments and payment deadlines | 2007 | late payment | ONE-OFF | | EUR | –1819599,31 | –1819599,31 | 0,00 |

GR | Financial audit - Overshooting | 2007 | exceeding of ceilings RD allocations | ONE-OFF | | EUR | –1953465,43 | –1953465,43 | 0,00 |

GR | Financial audit - Overshooting | 2007 | ineligible expenditure | ONE-OFF | | EUR | –4910,61 | –4910,61 | 0,00 |

GR | Financial audit - Overshooting | 2008 | exceeding of financial dealings | ONE-OFF | | EUR | –11724,24 | 0,00 | –11724,24 |

Total GR (EUR) | –330989615,81 | –3777975,35 | –327211640,46 |

IE | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –133757,17 | –133757,17 | 0,00 |

Total IE (EUR) | –133757,17 | –133757,17 | 0,00 |

IT | Skimmed-milk powder for use as animal nutrition | 2003 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –19021,62 | 0,00 | –19021,62 |

IT | Skimmed-milk powder for use as animal nutrition | 2003 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | –789909,56 | 0,00 | –789909,56 |

IT | Skimmed-milk powder for use as animal nutrition | 2004 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –2961,86 | 0,00 | –2961,86 |

IT | Skimmed-milk powder for use as animal nutrition | 2004 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | –742709,75 | 0,00 | –742709,75 |

IT | Skimmed-milk powder for use as animal nutrition | 2005 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –86072,22 | 0,00 | –86072,22 |

IT | Skimmed-milk powder for use as animal nutrition | 2005 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | –47374,31 | 0,00 | –47374,31 |

IT | Direct Payments | 2005 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | –595287,34 | 0,00 | –595287,34 |

IT | Direct Payments | 2006 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | –627815,82 | 0,00 | –627815,82 |

IT | Direct Payments | 2007 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | –36181,44 | 0,00 | –36181,44 |

IT | Direct Payments | 2007 | weakness in the control system | FLAT RATE | 1,34 | EUR | –21082134,82 | 0,00 | –21082134,82 |

IT | Direct Payments | 2007 | incorrect calculation of sanctions | ONE-OFF | | EUR | –472302,78 | 0,00 | –472302,78 |

IT | Recoveries | 2001-2002 | Financial error in debtors’ ledger | ONE-OFF | | EUR | –14257072,07 | 0,00 | –14257072,07 |

Total IT (EUR) | –38758843,59 | 0,00 | –38758843,59 |

LT | Certification | 2006 | Financial clearance 2006: known error | ONE-OFF | | LTL | –149107,00 | 0,00 | –149107,00 |

Total LT (LTL) | –149107,00 | 0,00 | –149107,00 |

NL | Potato starch | 2003 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5295327,28 | 0,00 | –5295327,28 |

NL | Potato starch | 2004 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5424788,14 | 0,00 | –5424788,14 |

NL | Potato starch | 2005 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5871686,22 | 0,00 | –5871686,22 |

NL | Potato starch | 2006 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5973168,71 | 0,00 | –5973168,71 |

NL | Potato starch | 2007 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –3059136,00 | 0,00 | –3059136,00 |

NL | Potato starch | 2008 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –3323042,96 | 0,00 | –3323042,96 |

NL | Dried Fodder | 2005 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | –53756,91 | 0,00 | –53756,91 |

NL | Dried Fodder | 2006 | Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005 | ONE-OFF | | EUR | –51192,24 | 0,00 | –51192,24 |

NL | Dried Fodder | 2006 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | –111139,56 | 0,00 | –111139,56 |

NL | Dried Fodder | 2007 | Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005 | ONE-OFF | | EUR | –80683,48 | 0,00 | –80683,48 |

NL | Dried Fodder | 2007 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | –59296,58 | 0,00 | –59296,58 |

Total NL (EUR) | –29303218,08 | 0,00 | –29303218,08 |

PL | Public Storage - Sugar | 2006 | Incorrect booking of sugar removals | ONE-OFF | | PLN | –2748072,26 | 0,00 | –2748072,26 |

PL | Public Storage - Cereals | 2006 | Incorrect booking of cereals removals | ONE-OFF | | PLN | –1181799,38 | 0,00 | –1181799,38 |

PL | Public Storage - Cereals | 2007 | Incorrect booking of cereals removals | ONE-OFF | | PLN | –158188,28 | 0,00 | –158188,28 |

Total PL (PLN) | –4088059,92 | 0,00 | –4088059,92 |

PT | POSEI | 2005 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | –238067,66 | 0,00 | –238067,66 |

PT | POSEI | 2006 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | –239045,63 | 0,00 | –239045,63 |

PT | POSEI | 2007 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | –266137,96 | 0,00 | –266137,96 |

PT | Meat Premiums - Ewe and Goats | 2004 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | –150518,33 | 0,00 | –150518,33 |

PT | Meat Premiums - Ewe and Goats | 2004 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 3010,36 | 0,00 | 3010,36 |

PT | Meat Premiums - Ewe and Goats | 2004 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | –704557,25 | 0,00 | –704557,25 |

PT | Meat Premiums - Ewe and Goats | 2005 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | –136490,69 | 0,00 | –136490,69 |

PT | Meat Premiums - Ewe and Goats | 2005 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 2729,81 | 0,00 | 2729,81 |

PT | Meat Premiums - Ewe and Goats | 2005 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | –1221522,57 | 0,00 | –1221522,57 |

PT | Meat Premiums - Ewe and Goats | 2006 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | –10716,86 | 0,00 | –10716,86 |

PT | Meat Premiums - Ewe and Goats | 2006 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 426,48 | 0,00 | 426,48 |

PT | Meat Premiums - Ewe and Goats | 2006 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | –543239,48 | 0,00 | –543239,48 |

PT | Arable Crops | 2005 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 2 | EUR | –77320,99 | 0,00 | –77320,99 |

PT | Arable Crops | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 2 | EUR | –687,65 | 0,00 | –687,65 |

PT | RD Guarantee Accompanying Measures (area related measures) | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –10488632,26 | 0,00 | –10488632,26 |

PT | Arable Crops | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –13996538,00 | 0,00 | –13996538,00 |

PT | RD Guarantee new measures | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | 349379,51 | 0,00 | 349379,51 |

PT | Additional Amounts of Aid | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –248208,61 | 0,00 | –248208,61 |

PT | Other Direct Aid - Direct Payments | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –16015420,09 | 0,00 | –16015420,09 |

PT | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | 0 | EUR | –148413,94 | –148413,94 | 0,00 |

PT | Financial audit - Overshooting | 2009 | Financial Audit - exceeding of ceilings | ONE-OFF | | EUR | –96189,49 | –96189,49 | 0,00 |

PT | Financial audit - Late payments and payment deadlines | 2009 | Financial Audit - late payments | ONE-OFF | | EUR | –286327,01 | –286327,01 | 0,00 |

PT | Clearance of accounts | 2006 | Financial clearance 2006: most likely error | ONE-OFF | | EUR | –653833,00 | 0,00 | –653833,00 |

PT | Clearance of accounts | 2006 | Financial clearance 2006: systematic error | ONE-OFF | | EUR | –197091,00 | 0,00 | –197091,00 |

PT | Clearance of accounts | 2007 | Financial clearance 2007: Most likely error | ONE-OFF | | EUR | –156607,00 | 0,00 | –156607,00 |

PT | Clearance of accounts | 2007 | Financial clearance 2007: Systematic error | ONE-OFF | | EUR | –2334,00 | 0,00 | –2334,00 |

Total PT (EUR) | –45522353,31 | –530930,44 | –44991422,87 |

RO | Direct Payments | 2008 | weaknesses in the functioning of LPIS-GIS | FLAT RATE | 10 | EUR | –41707099,00 | 0,00 | –41707099,00 |

RO | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | | EUR | –4659620,91 | –8629639,25 | 3970018,34 |

Total RO (EUR) | –46366719,91 | –8629639,25 | –37737080,66 |

SE | Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines | 2009 | overshooting of financial ceilings | ONE-OFF | 0 | EUR | –13177,13 | –13177,13 | 0,00 |

Total SE (EUR) | –13177,13 | –13177,13 | 0,00 |

SI | Meat Premiums - Bovines | 2005 | Weaknesses in the on-the-spot controls for suckler cow premium | FLAT RATE | 2 | SIT | –29466458,00 | 0,00 | –29466458,00 |

SI | Meat Premiums - Bovines | 2005 | Animals slaughtered before 1.5.2004 | ONE-OFF | | SIT | –677017295,96 | 0,00 | –677017295,96 |

SI | Meat Premiums - Bovines | 2005 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 33850864,80 | 0,00 | 33850864,80 |

SI | Meat Premiums - Bovines | 2005 | Weaknesses in the on-the-spot controls for special beef premium and slaughter premium | FLAT RATE | 5 | SIT | –77950627,83 | 0,00 | –77950627,83 |

SI | Meat Premiums - Bovines | 2006 | Weaknesses in the on-the-spot controls for suckler cow premium | FLAT RATE | 2 | SIT | –28359536,07 | 0,00 | –28359536,07 |

SI | Meat Premiums - Bovines | 2006 | Weaknesses in the on-the-spot controls for special beef premium and slaughter premium | FLAT RATE | 5 | SIT | –98115706,03 | 0,00 | –98115706,03 |

SI | Meat Premiums - Ewe and Goats | 2005 | payment of aid to farmers with less than 10 ovine quota rights | ONE-OFF | | SIT | –11799120,10 | 0,00 | –11799120,10 |

SI | Meat Premiums - Ewe and Goats | 2005 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 589956,01 | 0,00 | 589956,01 |

SI | Meat Premiums - Ewe and Goats | 2005 | weaknesses in the key and ancillary controls for ovine | FLAT RATE | 5 | SIT | –6944168,27 | 0,00 | –6944168,27 |

SI | Meat Premiums - Ewe and Goats | 2006 | payment of aid to farmers with less than 10 ovine quota rights | ONE-OFF | | SIT | –11385314,67 | 0,00 | –11385314,67 |

SI | Meat Premiums - Ewe and Goats | 2006 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 569265,73 | 0,00 | 569265,73 |

SI | Meat Premiums - Ewe and Goats | 2006 | weaknesses in the key and ancillary controls for ovine | ONE-OFF | | SIT | –7576358,35 | 0,00 | –7576358,35 |

Total SI (SIT) | –913604498,73 | 0,00 | –913604498,73 |

BUDGET ITEM 6500

MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |

CY | RD Guarantee Accompanying Measures (area related measures) | 2005 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | CYP | –19607,00 | 0,00 | –19607,00 |

CY | RD Guarantee Accompanying Measures (area related measures) | 2006 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | CYP | –127488,00 | 0,00 | –127488,00 |

CY | RD Guarantee Accompanying Measures (area related measures) | 2007 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | EUR | –90126,00 | 0,00 | –90126,00 |

Total CY (CYP) | –147095,00 | 0,00 | –147095,00 |

Total CY (EUR) | –90126,00 | 0,00 | –90126,00 |

PL | Rural Development EAGGF Axis 2 (2000-2006, area related measures) | 2006 | weaknesses in key controls and sanctions application for Agri-environmental measures. | FLAT RATE | 5 | PLN | –10579382,00 | –10579382,00 | 0,00 |

PL | Rural Development EAGGF Axis 2 (2000-2006, area related measures) | 2006 | weaknesses in key controls and sanctions application for less favoured areas | FLAT RATE | 5 | PLN | –50609351,00 | –50609351,00 | 0,00 |

Total PL (PLN) | –61188733,00 | –61188733,00 | 0,00 |

BUDGET ITEM 6711

MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |

BG | RD Guarantee Accompanying Measures (area related measures) | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 5 | EUR | –2245941,14 | 0,00 | –2245941,14 |

BG | RD Guarantee Accompanying Measures (area related measures) | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –1326700,51 | 0,00 | –1326700,51 |

Total BG (EUR) | –3572641,65 | 0,00 | –3572641,65 |

GR | RD Guarantee Accompanying Measures (area related measures) | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –16480990,57 | 0,00 | –16480990,57 |

Total GR (EUR) | –16480990,57 | 0,00 | –16480990,57 |

PT | RD Guarantee Accompanying Measures (area related measures) | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –213224,74 | 0,00 | –213224,74 |

Total PT (EUR) | –213224,74 | | –213224,74 |

BUDGET ITEM 05 07 01 07

MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |

HU | Intervention storage - Maize | 2007 | Reimbursement of technical costs in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | –4003360,00 | 0,00 | –4003360,00 |

HU | Intervention storage - Maize | 2007 | Reimbursement of financial costs in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | 1362123,00 | 0,00 | 1362123,00 |

HU | Intervention storage - Maize | 2007 | Reimbursement of profit of sale in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | 844140288,00 | 0,00 | 844140288,00 |

HU | Rural Development Guarantee | 2005 | Recovery of amount over-reimbursed due to exchange rate differences following double correction (under Commission Decisions 2009/721/CE, 2010/152/EU and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001). | | | EUR | –2719,10 | 0,00 | –2719,10 |

Total HU (HUF) | 841499051,00 | 0 | 841499051,00 |

Total HU (EUR) | –2719,10 | 0 | –2719,10 |

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