Commission Implementing Decision of 12 December 2013 on 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(2013) 8743)

Commission Implementing Decision of 12 December 2013 on 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(2013) 8743) (only the Czech, Dutch, English, French, Finnish, German, Greek, Hungarian, Latvian, Portuguese, Romanian, Spanish, Swedish texts are authentic) (2013/763/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 OJ L 160, 26.6.1999, p. 103. , 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 OJ L 209, 11.8.2005, p. 1. , 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 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 twenty-four 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 1 September 2013 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 Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Latvia, the Grand Duchy of Luxembourg, Hungary, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, Romania, the Republic of Finland, the Kingdom of Sweden. Done at Brussels, 12 December 2013. For the Commission Dacian Cioloș Member of the Commission

Annex

ANNEX MSMeasureFinancial YearReasonType%CurrencyAmountDeductionsFinancial impactBUDGET ITEM: 6500CZClearance of Accounts - Financial Clearance2011administrative errorsONE-OFFEUR–121357,890,00–121357,89TOTAL CZEUR–121357,890,00–121357,896500 TOTALEUR–121357,890,00–121357,89BUDGET ITEM: 6701ATDirect Decoupled Aid (single payment scheme - SPS)2007Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and paymentsONE-OFFEUR–1542856,980,00–1542856,98ATDirect Decoupled Aid (single payment scheme - SPS)2008Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and paymentsONE-OFFEUR–362356,330,00–362356,33ATDecoupled Direct Aids2009Weaknesses in the LPIS-GIS, in administrative cross-checks, in the functioning of on-the-spot checks, in application of sanctions and paymentsONE-OFFEUR–322005,100,00–322005,10TOTAL ATEUR–2227218,410,00–2227218,41BEFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–8448,26–8448,260,00BEFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–827309,72–827309,720,00TOTAL BEEUR–835757,98–835757,980,00DEDirect Decoupled Aid (single payment scheme - SPS)2008Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007ONE-OFFEUR–51726,310,00–51726,31 DEDecoupled Direct Aids2009Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008ONE-OFFEUR–83286,410,00–83286,41DEFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–10670,90–10670,900,00TOTAL DEEUR–145683,62–10670,90–135012,72ESFruit and Vegetables - Operational Programmes2007Deficient key controlsFLAT RATE2,00 %EUR–365658,890,00–365658,89ESFruit and Vegetables - Operational Programmes2007Deficient key controlsFLAT RATE5,00 %EUR–737372,810,00–737372,81ESFruit and Vegetables - Pre-recognised Producer Groups2007Deficient key controlsFLAT RATE5,00 %EUR–1787,280,00–1787,28ESFruit and Vegetables - Operational Programmes2007Deficient key controlsFLAT RATE10,00 %EUR–145740,740,00–145740,74ESFruit and Vegetables - Operational Programmes2007Specific ineligible expenditureONE-OFFEUR–919365,270,00–919365,27ESFruit and Vegetables - Operational Programmes2008Deficient key controlsFLAT RATE2,00 %EUR–538517,000,00–538517,00ESFruit and Vegetables - Operational Programmes2008Deficient key controlsFLAT RATE5,00 %EUR–875633,570,00–875633,57ESFruit and Vegetables - Pre-recognised Producer Groups2008Deficient key controlsFLAT RATE5,00 %EUR–3135,650,00–3135,65ESFruit and Vegetables - Operational Programmes2008Deficient key controlsFLAT RATE10,00 %EUR–65004,150,00–65004,15ESFruit and Vegetables - Operational Programmes2008Specific ineligible expenditureONE-OFFEUR–1143982,200,00–1143982,20

ESFruit and Vegetables - Operational Programmes2009Deficient key controlsFLAT RATE2,00 %EUR–2121,760,00–2121,76ESFruit and Vegetables - Pre-recognised Producer Groups2009Deficient key controlsFLAT RATE5,00 %EUR–1807,570,00–1807,57ESFruit and Vegetables - Operational Programmes2009Deficient key controlsFLAT RATE5,00 %EUR–984848,390,00–984848,39ESFruit and Vegetables - Operational Programmes2009Deficient key controlsFLAT RATE10,00 %EUR–26937,720,00–26937,72ESFruit and Vegetables - Operational Programmes2010Deficient key controlsFLAT RATE2,00 %EUR1259,510,001259,51ESFruit and Vegetables - Pre-recognised Producer Groups2010Deficient key controlsFLAT RATE5,00 %EUR–1629,620,00–1629,62ESFruit and Vegetables - Operational Programmes2010Deficient key controlsFLAT RATE5,00 %EUR–990175,710,00–990175,71ESFruit and Vegetables - Operational Programmes2010Deficient key controlsFLAT RATE10,00 %EUR169,580,00169,58ESFruit and Vegetables - Operational Programmes2011Deficient key controlsFLAT RATE5,00 %EUR–979171,010,00–979171,01ESDecoupled Direct Aids2007Weakness of on the spot check, claim year 2006FLAT RATE2,00 %EUR–800115,89–506,88–799609,01ESOther Direct Aids2007Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–1000522,120,00–1000522,12ESDecoupled Direct Aids2008Weakness of on the spot check, claim year 2006FLAT RATE2,00 %EUR–5160,91–0,21–5160,70ESOther Direct Aids2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–338164,020,00–338164,02ESDecoupled Direct Aids2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–771505,81–31,70–771474,11 ESOther Direct Aids2008Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–14378,540,00–14378,54ESOther Direct Aids2008Weakness of on the spot check, claim year 2007FLAT RATE5,00 %EUR–63773,710,00–63773,71ESDecoupled Direct Aids2009Weakness of on the spot check, claim year 2006FLAT RATE2,00 %EUR–78,160,00–78,16ESOther Direct Aids2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–2318,230,00–2318,23ESDecoupled Direct Aids2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR186,400,00186,40ESOther Direct Aids2009Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–727,030,00–727,03ESDecoupled Direct Aids2010Weakness of on the spot check, claim year 2006FLAT RATE2,00 %EUR–2293,810,00–2293,81ESOther Direct Aids2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–468,080,00–468,08ESDecoupled Direct Aids2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR233,660,00233,66ESOther Direct Aids2010Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–6934,440,00–6934,44ESOther Direct Aids2010Weakness of on the spot check, claim year 2007FLAT RATE5,00 %EUR–181,820,00–181,82ESOther Direct Aids2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–88770,490,00–88770,49ESDecoupled Direct Aids2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–526475,63–73,61–526402,02ESOther Direct Aids2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–25,720,00–25,72ESDecoupled Direct Aids2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–493,990,00–493,99ESOther Direct Aids2009Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–92270,350,00–92270,35ESDecoupled Direct Aids2009Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–525914,470,00–525914,47

ESOther Direct Aids2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–236,540,00–236,54ESDecoupled Direct Aids2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–457,100,00–457,10ESOther Direct Aids2010Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–210,660,00–210,66ESDecoupled Direct Aids2010Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–803,640,00–803,64ESEntitlements2009RecoveriesONE-OFFEUR–152,70–0,10–152,60ESEntitlements2009Undue allocation of special entitlementsONE-OFFEUR–1316791,79–838,16–1315953,63ESEntitlements2010Forage are non-inclusionFLAT RATE5,00 %EUR–2796719,300,00–2796719,30ESEntitlements2010National reserve olive sectorFLAT RATE5,00 %EUR–1467764,480,00–1467764,48ESEntitlements2010Force majeure in sugar sectorONE-OFFEUR–169495,550,00–169495,55ESEntitlements2010RecoveriesONE-OFFEUR–259,910,00–259,91ESEntitlements2010Special male premium decouplingONE-OFFEUR–648647,610,00–648647,61ESEntitlements2010Undue allocation of special entitlementsONE-OFFEUR–1334718,150,00–1334718,15ESFinancial audit - Overshooting2011exceeding of ceilingsONE-OFFEUR–474315,16–474315,160,00ESFinancial audit - Overshooting2011exceeding of ceilingsONE-OFFEUR–116322,42–1301665,741185343,32ESClearance of Accounts - Financial Clearance2011ineligible expenditureONE-OFFEUR–18632,33–18632,330,00ESFinancial audit - Late payments and payment deadlines2011late paymentsONE-OFFEUR–42228,78–42228,780,00ESFinancial audit - Late payments and payment deadlines2011late paymentsONE-OFFEUR–3043215,34–3043215,340,00 ESMilk - Quota2011recovery of milk levyONE-OFFEUR135786,22135786,220,00ESFinancial audit - Overshooting2012exceeding of financial ceilingsONE-OFFEUR–51193,89–51193,890,00ESFinancial audit - Overshooting2012exceeding of financial ceilingsONE-OFFEUR–12288,65–12288,650,00ESFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–226009,53–226009,530,00TOTAL ESEUR–23606290,72–5035213,86–18571076,86FIOther Direct Aid - Bovines2009Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period)ONE-OFFEUR–2455,570,00–2455,57FIOther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2009Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)ONE-OFFEUR–85467,410,00–85467,41FIOther Direct Aid - Bovines2010Non-application of reductions and exclusions (animals not found at on-the-spot controls during the retention period)ONE-OFFEUR–4103,670,00–4103,67FIOther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2010Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)ONE-OFFEUR–130869,200,00–130869,20FIOther Direct Aid - Article 68-72 of Reg. (EC) No 73/20092011Non-application of reductions and exclusions (potentially eligible animals, animals without ear tags)ONE-OFFEUR–87599,210,00–87599,21FIFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–73951,98–73951,980,00TOTAL FIEUR–384447,04–73951,98–310495,06FRFruit and Vegetables - Peaches and Pears Processing2007Deficiencies in providing the members of producer organisations with the technical meansFLAT RATE10,00 %EUR–28022,330,00–28022,33

FRFruit and Vegetables - Tomato Processing2007Deficiencies in providing the members of producer organisations with the technical meansFLAT RATE10,00 %EUR–38019,880,00–38019,88FRFruit and Vegetables - Nuts2007Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–14675,500,00–14675,50FRFruit and Vegetables - Operational Programmes2007Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–10143429,40–4402146,54–5741282,86FRFruit and Vegetables - Withdrawals2007Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–254741,350,00–254741,35FRFruit and Vegetables - Operational Programmes2008Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–7013519,75–2358665,31–4654854,44FRFruit and Vegetables - Operational Programmes2009Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–93897,240,00–93897,24FRFruit and Vegetables - Operational Programmes2010Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–83200,090,00–83200,09FRFruit and Vegetables - Operational Programmes2011Deficiencies in providing the members of producer organisations with the technical meansONE-OFFEUR–30320,940,00–30320,94FRCross Compliance20082 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–40391474,89–11821,04–40379653,85FRCross Compliance2008Linient sanctioning system, late notifications, claim year 2007ONE-OFFEUR–11039706,01–55198,55–10984507,46FRCross Compliance2009Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–157245,530,00–157245,53FRCross Compliance20092 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–9493,60–0,28–9493,32 FRCross Compliance20092 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–40818770,14–10787,66–40807982,48FRCross Compliance2009Linient sanctioning system, late notifications, claim year 2008ONE-OFFEUR–13381038,70–66906,21–13314132,49FRCross Compliance2010Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–26673,710,00–26673,71FRCross Compliance2010Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–16163000,23–2669,27–16160330,96FRCross Compliance20102 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–1689,230,01–1689,24FRCross Compliance20102 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–9628,52–0,56–9627,96FRCross Compliance2010Linient sanctioning system, late notifications, accumulation of reductions, claim year 2009ONE-OFFEUR–15761783,07–31523,60–15730259,47FRCross Compliance2011Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–9551,86–276,81–9275,05FRCross Compliance2011Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR1881,200,001881,20FRCross Compliance20112 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–8515,330,00–8515,33FRFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–361229,20–361229,200,00FRClearance of accounts - Conformity Clearance2009Error in budgetary allocation: receipts not declared to the Community budgetONE-OFFEUR–35069,070,00–35069,07

FRClearance of accounts - Conformity Clearance2009Irregularity or negligence in the recovery procedureONE-OFFEUR–21037,960,00–21037,96TOTAL FREUR–155893852,33–7301225,02–148592627,31GRFruit and Vegetables - Tomato Processing2007Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocksFLAT RATE5,00 %EUR–1241950,670,00–1241950,67GRFruit and Vegetables - Tomato Processing2008Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocksFLAT RATE10,00 %EUR–2115555,010,00–2115555,01GRFruit and Vegetables - Tomato Processing2009Deficiencies in controls of tally checks, physical checks of the areas, administrative and accounting checks of the producers and finished products, physical and accounting checks on stocksFLAT RATE10,00 %EUR–3219,000,00–3219,00GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2009Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2008FLAT RATE2,00 %EUR–162625,79–325,25–162300,54GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2009Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2008FLAT RATE5,00 %EUR–589848,52–1179,70–588668,82GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2009Bovine Art.69 - Undue payments to individual applicants - claim year 2009ONE-OFFEUR–49324,00–986,48–48337,52GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2010Bovine Art.69: Weaknesses in sanctioning system and supervision checks - claim year 2009FLAT RATE2,00 %EUR–159662,41–660,12–159002,29GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2010Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009FLAT RATE5,00 %EUR–626203,65–29339,23–596864,42 GROther Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - only Ovines and Bovines2011Ovine Art.69: on-the-spot controls weaknesses - retention of animals not checked - claim year 2009FLAT RATE5,00 %EUR2003,170,002003,17GREntitlements2008Forage area non inclusion in 2006 - normal entitlementsFLAT RATE5,00 %EUR–7020040,97–7020040,970,00GREntitlements2008Forage area non inclusion in 2006 - special entitlementsFLAT RATE5,00 %EUR–3982096,460,00–3982096,46GREntitlements2008Deficiencies in the national reserve criteria allocation in 2006FLAT RATE10,00 %EUR–9935755,68–4967877,84–4967877,84GREntitlements2008Ineligible beneficiaries of national reserve allocation 2007ONE-OFFEUR–524628,250,00–524628,25GREntitlements2008Miscalculation of regional average of entitlements 2007ONE-OFFEUR–674004,060,00–674004,06GREntitlements2008Miscalculation of the regional average value of entitlements 2006ONE-OFFEUR–2786983,220,00–2786983,22GREntitlements2008Partial activation of special entitlementsONE-OFFEUR–1482230,850,00–1482230,85GREntitlements2008reimboursement due to the overlap with the correction under enquiry AA/2007/007/GRONE-OFFEUR0,00–199280,78199280,78GREntitlements2009Forage area non inclusion in 2006 - normal entitlementsFLAT RATE5,00 %EUR–7017232,960,00–7017232,96GREntitlements2009Forage area non inclusion in 2006 - special entitlementsFLAT RATE5,00 %EUR–3947400,930,00–3947400,93GREntitlements2009Deficiencies in the national reserve criteria allocation in 2006FLAT RATE10,00 %EUR–9739243,020,00–9739243,02GREntitlements2009Ineligible beneficiaries of national reserve allocation 2007ONE-OFFEUR–396672,820,00–396672,82

GREntitlements2009Miscalculation of regional average of entitlements 2007ONE-OFFEUR–599310,060,00–599310,06GREntitlements2009Miscalculation of the regional average value of entitlements 2006ONE-OFFEUR–2730858,300,00–2730858,30GREntitlements2009Partial activation of special entitlementsONE-OFFEUR–1847858,890,00–1847858,89GREntitlements2010Forage area non inclusion in 2006 - normal entitlementsFLAT RATE5,00 %EUR–7020040,970,00–7020040,97GREntitlements2010Forage area non inclusion in 2006 - special entitlementsFLAT RATE5,00 %EUR–3885929,660,00–3885929,66GREntitlements2010Deficiencies in the national reserve criteria allocation in 2006FLAT RATE10,00 %EUR–9691976,360,00–9691976,36GREntitlements2010Ineligible beneficiaries of national reserve allocation 2007ONE-OFFEUR–365638,750,00–365638,75GREntitlements2010Miscalculation of regional average of entitlements 2007ONE-OFFEUR–565616,360,00–565616,36GREntitlements2010Miscalculation of the regional average value of entitlements 2006ONE-OFFEUR–2716046,600,00–2716046,60GREntitlements2010Partial activation of special entitlementsONE-OFFEUR–1884218,700,00–1884218,70GRCross Compliance2007Weaknesses in the cross-compliance control system - Claim year 2006FLAT RATE5,00 %EUR–5325926,19–484087,90–4841838,29GRCross Compliance2008Weaknesses in the cross-compliance control system - Claim year 2006FLAT RATE5,00 %EUR–29319,70–46,06–29273,64GRCross Compliance2008Weaknesses in the cross-compliance control system - Claim Year 2007FLAT RATE5,00 %EUR–11421885,77–624482,52–10797403,25GRCross Compliance2009Weaknesses in the cross-compliance control system - Claim Year 2008FLAT RATE2,00 %EUR–4936572,90–55807,14–4880765,76 GRCross Compliance2009Weaknesses in the cross-compliance control system - Claim Year 2006FLAT RATE5,00 %EUR–20694,01–14620,62–6073,39GRCross Compliance2009Weaknesses in the cross-compliance control system - Claim Year 2007FLAT RATE5,00 %EUR–107029,89–14138,96–92890,93GRCross Compliance2010Weaknesses in the cross-compliance control system - Claim Year 2008FLAT RATE2,00 %EUR–547,38–751,51204,13GRCross Compliance2010Weaknesses in the cross-compliance control system - Claim Year 2007FLAT RATE5,00 %EUR–57,690,00–57,69GRMilk - Quota2008Correction of milk levyONE-OFFEUR347,11347,110,00GRFinancial audit - Overshooting2008Exceeding of financial ceilingsONE-OFFEUR–737200,95–825060,1187859,16GRFinancial audit - Late payments and payment deadlines2008excess of late payments deadlinesONE-OFFEUR–174948,49–174948,490,00GRFinancial audit - Late payments and payment deadlines2008excess of payment deadlinesONE-OFFEUR–2448650,32–2448650,320,00TOTAL GREUR–108962655,93–16861936,89–92100719,04HUClearance of Accounts - Conformity Clearance2011known errorONE-OFFEUR–336450,000,00–336450,00HUClearance of Accounts - Conformity Clearance2011known errorONE-OFFEUR–781,000,00–781,00TOTAL HUEUR–337231,000,00–337231,00IEFinancial audit - Overshooting2012exceeding of financial ceilingsONE-OFFEUR–41641,57–41641,570,00TOTAL IEEUR–41641,57–41641,570,00LUDecoupled Direct Aids2009retroactive recovery/ineligible features/intentionality, claim year 2008ONE-OFFEUR–161186,500,00–161186,50

LUDecoupled Direct Aids2010retroactive recovery/ineligible features/intentionality, claim year 2009ONE-OFFEUR–12003,270,00–12003,27LUDecoupled Direct Aids2011retroactive recovery/ineligible features/intentionality, claim year 2010ONE-OFFEUR–15096,970,00–15096,97LUFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–2597,78–2597,780,00TOTAL LUEUR–190884,52–2597,78–188286,74LVFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–95,96–95,960,00TOTAL LVEUR–95,96–95,960,00NLOther Direct Aids2009Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008FLAT RATE3,00 %EUR–15979,710,00–15979,71NLDecoupled Direct Aids2009Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008FLAT RATE3,00 %EUR–20461767,83–209,47–20461558,36NLDecoupled Direct Aids2010Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008FLAT RATE3,00 %EUR–31702,540,00–31702,54NLOther Direct Aids2010Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008FLAT RATE3,00 %EUR–42,240,00–42,24NLDecoupled Direct Aids2011Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008FLAT RATE3,00 %EUR–1678,570,00–1678,57NLDecoupled Direct Aids2010Inaccuracy of LPIS-GIS, claim year 2009ONE-OFFEUR–5047207,000,00–5047207,00NLDecoupled Direct Aids2011Inaccuracy of LPIS-GIS, claim year 2010ONE-OFFEUR–750000,000,00–750000,00NLFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–33831,72–33831,720,00 NLFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–91159,06–91159,060,00NLIrregularities2007Non-reporting of interest in the Annex III table for financial year 2006ONE-OFFEUR–4890879,110,00–4890879,11NLIrregularities2009Non-reporting of interest in the Annex III table for financial year 2007ONE-OFFEUR–5346,880,00–5346,88NLIrregularities2009Non-reporting of interest in the Annex III table for financial year 2008ONE-OFFEUR–10459,540,00–10459,54NLIrregularities2010Non-reporting of interest in the Annex III table for financial year 2009ONE-OFFEUR–310112,900,00–310112,90NLIrregularities2011Interest not charged on the amounts recovered in financial years 2006-2009ONE-OFFEUR–60779,000,00–60779,00TOTAL NLEUR–31710946,10–125200,25–31585745,85ROFinancial audit - Late payments and payment deadlines2012late paymentsONE-OFFEUR–65967,69–65967,690,00TOTAL ROEUR–65967,69–65967,690,00SEFinancial audit - Overshooting2012exceeding of ceilingsONE-OFFEUR–24704,47–24704,470,00TOTAL SEEUR–24704,47–24704,470,006701 TOTALEUR–324427377,34–30378964,35–294048412,99BUDGET ITEM: 05070107PTPOSEI2006reimbursement following judgement in case T-2/11ONE-OFFEUR239045,630,00239045,63 PTOther Direct Aid - Plant Products (POSEI)2007reimbursement following judgement in case T-2/11ONE-OFFEUR266137,960,00266137,96TOTAL PTEUR505183,590,00505183,5905070107 TOTALEUR505183,590,00505183,59BUDGET ITEM: 6711ATRural Development EAFRD Axis 2 (2007-2013, area related measures)2007Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checksONE-OFFEUR–1349639,440,00–1349639,44ATRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checksONE-OFFEUR–24535,350,00–24535,35ATRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in the LPIS-GIS and in the functioning of on-the-spot checksONE-OFFEUR–24349,540,00–24349,54TOTAL ATEUR–1398524,330,00–1398524,33DERural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2007ONE-OFFEUR–9971,250,00–9971,25DERural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in LPIS cross-checks and on-the-spot controls measurement tolerance, claim year 2008ONE-OFFEUR–6630,340,00–6630,34DEClearance of accounts - Financial Clearance2009Most Likely ErrorONE-OFFEUR–138837,340,00–138837,34TOTAL DEEUR–155438,930,00–155438,93ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2007Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–11246,420,00–11246,42ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–65926,150,00–65926,15ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–46397,270,00–46397,27

ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–3290,190,00–3290,19ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR–287,560,00–287,56ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–303,120,00–303,12ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness of on the spot check, claim year 2006FLAT RATE5,00 %EUR18,300,0018,30ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–12901,260,00–12901,26ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2008Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–1720,070,00–1720,07ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–3376,040,00–3376,04ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–18020,140,00–18020,14ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness of on the spot check, claim year 2007FLAT RATE2,00 %EUR–222,490,00–222,49ESRural Development EAFRD Axis 2 (2007-2013, area related measures)2010Weakness of on the spot check, claim year 2008FLAT RATE2,00 %EUR–61,330,00–61,33TOTAL ESEUR–163733,740,00–163733,74FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2009weaknesses in verifying reasonableness of costsFLAT RATE10,00 %EUR–504,30–504,300,00 FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2009non-compliance with Art.55 of Reg. (EC) No 1974/2006ONE-OFFEUR–32799,760,00–32799,76FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010weaknesses in verifying reasonableness of costsFLAT RATE10,00 %EUR–4953,65–4953,650,00FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2010non-compliance with Art.55 of Reg. (EC) No 1974/2006ONE-OFFEUR–255575,050,00–255575,05FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011weaknesses in verifying reasonableness of costsFLAT RATE10,00 %EUR–3752,32–3752,320,00FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2011non-compliance with Art.55 of Reg. (EC) No 1974/2006ONE-OFFEUR–301891,120,00–301891,12FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012weaknesses in verifying reasonableness of costsFLAT RATE10,00 %EUR–4998,04–4998,040,00FIRural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013)2012non-compliance with Art.55 of Reg. (EC) No 1974/2006ONE-OFFEUR–337561,650,00–337561,65TOTAL FIEUR–942035,89–14208,31–927827,58FRCross Compliance20082 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–900274,20–105512,31–794761,89FRCross Compliance20082 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–1375559,770,00–1375559,77FRCross Compliance2009Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–597967,900,00–597967,90

FRCross Compliance20092 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–13298,280,00–13298,28FRCross Compliance20092 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–840454,15–39517,83–800936,32FRCross Compliance2010Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–293991,730,00–293991,73FRCross Compliance20102 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2007FLAT RATE5,00 %EUR–9888,160,00–9888,16FRCross Compliance20102 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–7095,860,00–7095,86FRCross Compliance2011Deficiencies in controls of some SMR, claim year 2009FLAT RATE2,00 %EUR–1266,060,00–1266,06FRCross Compliance20112 GAEC not defined, deficient controls of some SMR, accumulation of reductions, claim year 2008FLAT RATE5,00 %EUR–2174,860,00–2174,86FRClearance of accounts - Conformity Clearance2009Irregularity or negligence in the recovery procedureONE-OFFEUR–4751,990,00–4751,99TOTAL FREUR–4046722,96–145030,14–3901692,82GRCross Compliance2010Weaknesses in the cross-compliance control system - Claim year 2008FLAT RATE2,00 %EUR–201962,440,00–201962,44GRCross Compliance2010Weaknesses in the cross-compliance control system - Claim year 2007FLAT RATE5,00 %EUR–186826,130,00–186826,13TOTAL GREUR–388788,570,00–388788,57LURural Development EAFRD Axis 2 (2007-2013, area related measures)2009retroactive recovery/ineligible features/intentionality, claim year 2008ONE-OFFEUR–24894,970,00–24894,97 LURural Development EAFRD Axis 2 (2007-2013, area related measures)2010retroactive recovery/ineligible features/intentionality, claim year 2009ONE-OFFEUR–2068,610,00–2068,61LURural Development EAFRD Axis 2 (2007-2013, area related measures)2011retroactive recovery/ineligible features/intentionality, claim year 2010ONE-OFFEUR–2293,520,00–2293,52TOTAL LUEUR–29257,100,00–29257,10NLRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Weaknesses in LPIS cross-checks, in on-the-spot-checks and intentionality, claim year 2008ONE-OFFEUR–3816688,00–183660,73–3633027,27TOTAL NLEUR–3816688,00–183660,73–3633027,276711 TOTALEUR–10941189,52–342899,18–10598290,34