Commission Implementing Decision (EU) 2015/103 of 16 January 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 53)

Commission Implementing Decision (EU) 2015/103 of 16 January 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 53) (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Hungarian, Italian, Lithuanian, Romanian and Spanish, texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p. 549. , and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds, Whereas: (1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 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 as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those 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) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law 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 EAGF and the EAFRD. (5) The amounts that are not recognised as being chargeable to 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 Union law 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 of the European Union in cases pending on 1 September 2014,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, the Republic of Estonia, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Lithuania, Hungary, the Kingdom of Netherlands, the Republic of Austria, Romania, and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 16 January 2015. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05070107 MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBFinancial audit — Overshooting2012Exceeding of financial ceilingONE-OFF0,00 %EUR– 63830,47– 63830,470,00Financial audit — Late payments and payment deadlines2012Late paymentsONE-OFF0,00 %EUR– 273941,77– 514631,58240689,81Total GB:EUR– 337772,24– 578462,05240689,81MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLStarch2003reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR5295327,280,005295327,28Starch2004reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR5424788,140,005424788,14Starch2005reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR5871686,220,005871686,22Starch2006reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR5973168,710,005973168,71Other Direct Aid — Potato Starch2007reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR2103632,940,002103632,94Starch (2007+)2007reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR955503,060,00955503,06Other Direct Aid — Potato Starch2008reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR2431551,730,002431551,73 Starch (2007+)2008reimbursement following the judgement of Court of Justice in case T-16/11FLAT RATE10,00 %EUR891491,230,00891491,23Total NL:EUR28947149,310,0028947149,31 Totals by Budget Item: 05070107 CurrencyAmountDeductionsFinancial ImpactEUR28609377,07– 578462,0529187839,12 Budget Item: 6701 MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATEntitlements2011Consolidation of alpine pasture and multiple annual instalmentsONE-OFF0,00 %EUR– 276374,350,00– 276374,35Entitlements2012Consolidation of alpine pasture and multiple annual instalmentsONE-OFF0,00 %EUR– 293850,150,00– 293850,15Entitlements2013Consolidation of alpine pasture and multiple annual instalmentsONE-OFF0,00 %EUR– 301013,790,00– 301013,79ATCross Compliance2012Deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2011ONE-OFF0,00 %EUR– 76849,710,00– 76849,71Cross Compliance2010GAEC on landscape features not effectively controlled, CY 2009FLAT RATE5,00 %EUR– 13484,400,00– 13484,40

Cross Compliance2011GAEC on landscape features not effectively controlled, CY 2010FLAT RATE5,00 %EUR– 14441,580,00– 14441,58Cross Compliance2012GAEC on landscape features not effectively controlled, CY 2011FLAT RATE5,00 %EUR– 14393,700,00– 14393,70Cross Compliance2010No systematic follow-up of minor non-compliances, CY 2009FLAT RATE2,00 %EUR– 5,140,00– 5,14Cross Compliance2011No systematic follow-up of minor non-compliances, CY 2010FLAT RATE2,00 %EUR– 246,740,00– 246,74Cross Compliance2012No systematic follow-up of minor non-compliances, CY 2011FLAT RATE2,00 %EUR– 755,780,00– 755,78Cross Compliance2010Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2009ONE-OFF0,00 %EUR– 47399,010,00– 47399,01Cross Compliance2011Weakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2010ONE-OFF0,00 %EUR– 91372,170,00– 91372,17Total AT:EUR– 1130186,520,00– 1130186,52MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECross Compliance2008Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 3389,170,00– 3389,17Cross Compliance2009Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 1856,510,00– 1856,51Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 89,720,00– 89,72Cross Compliance2009Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 527302,790,00– 527302,79Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 568,840,00– 568,84Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 20,770,00– 20,77Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009FLAT RATE2,00 %EUR– 538273,490,00– 538273,49Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009FLAT RATE2,00 %EUR– 94,120,00– 94,12Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010FLAT RATE2,00 %EUR– 535293,19– 794,71– 534498,48Total BE:EUR– 1606888,60– 794,71– 1606093,89MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGWine — Restructuring2010ineligible restructuring measureONE-OFF0,00 %EUR– 16046,310,00– 16046,31Wine — Restructuring2011ineligible restructuring measureONE-OFF0,00 %EUR– 27397,900,00– 27397,90Wine — Restructuring2012ineligible restructuring measureONE-OFF0,00 %EUR– 97089,530,00– 97089,53Wine — Restructuring2013ineligible restructuring measureONE-OFF0,00 %EUR– 33338,190,00– 33338,19BGOther Direct Aid — Article 68-72 of Reg.73/20092011Non-application of regulatory exclusionsONE-OFF0,00 %EUR– 370455,39– 18522,77– 351932,62Other Direct Aid — Article 68-72 of Reg.73/20092012Non-application of regulatory exclusionsONE-OFF0,00 %EUR– 381206,05– 19060,30– 362145,75Other Direct Aid — Article 68-72 of Reg.73/20092013Non-application of regulatory exclusionsONE-OFF0,00 %EUR– 248886,64– 12444,33– 236442,31Other Direct Aid — Article 68-72 of Reg.73/20092011Undue payments, OTSC weaknesses, insufficient control report templateFLAT RATE5,00 %EUR– 521954,260,00– 521954,26Other Direct Aid — Article 68-72 of Reg.73/20092012Undue payments, OTSC weaknesses, insufficient control report templateFLAT RATE5,00 %EUR– 808560,830,00– 808560,83Other Direct Aid — Article 68-72 of Reg.73/20092013Undue payments, OTSC weaknesses, insufficient control report templateFLAT RATE5,00 %EUR– 995079,950,00– 995079,95BGDecoupled Direct Aids2010Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE5,00 %EUR– 13598952,950,00– 13598952,95Decoupled Direct Aids2011Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE5,00 %EUR– 77724,050,00– 77724,05BGDecoupled Direct Aids2011Weaknesses in LPIS-GIS, CY 2010FLAT RATE5,00 %EUR– 14660582,120,00– 14660582,12Decoupled Direct Aids2012Weaknesses in LPIS-GIS, CY 2010FLAT RATE5,00 %EUR– 7964,580,00– 7964,58Total BG:EUR– 31845238,75– 50027,40– 31795211,35MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZWine — Restructuring2010non-eligible forms of protection of vineyards against wild birdsONE-OFF0,00 %EUR– 690350,420,00– 690350,42Wine — Restructuring2011non-eligible forms of protection of vineyards against wild birdsONE-OFF0,00 %EUR– 865307,630,00– 865307,63Wine — Restructuring2012non-eligible forms of protection of vineyards against wild birdsONE-OFF0,00 %EUR– 567540,990,00– 567540,99Total CZ:EUR– 2123199,040,00– 2123199,04MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEFruit and Vegetables — Operational Programmes2010ineligible expenditures for construction of a storage facilityONE-OFF0,00 %EUR– 430654,770,00– 430654,77Fruit and Vegetables — Operational Programmes2009Weakness in a control on recognition criterion for producer organisationsFLAT RATE5,00 %EUR– 77966,780,00– 77966,78Fruit and Vegetables — Operational Programmes2010Weakness in a control on recognition criterion for producer organisationsFLAT RATE5,00 %EUR– 153735,280,00– 153735,28Fruit and Vegetables — Operational Programmes2011Weakness in a control on recognition criterion for producer organisationsFLAT RATE5,00 %EUR– 70057,050,00– 70057,05DECross Compliance2009Leniency of the sanctions for SMR7, CY 2008ONE-OFF0,00 %EUR– 190178,10– 379,60– 189798,50Cross Compliance2010Leniency of the sanctions for SMR7, CY 2009ONE-OFF0,00 %EUR– 150339,66– 300,08– 150039,58Cross Compliance2011Leniency of the sanctions for SMR7, CY 2010ONE-OFF0,00 %EUR– 158485,49– 316,34– 158169,15Cross Compliance2009Weaknesses in the control of SMR7, CY 2008FLAT RATE2,00 %EUR– 3929816,78– 126,22– 3929690,56Cross Compliance2010Weaknesses in the control of SMR7, CY 2009FLAT RATE2,00 %EUR– 3573164,560,00– 3573164,56Cross Compliance2011Weaknesses in the control of SMR7, CY 2010FLAT RATE2,00 %EUR– 3463572,310,00– 3463572,31Total DE:EUR– 12197970,78– 1122,24– 12196848,54MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactEECross Compliance20101 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009FLAT RATE2,00 %EUR– 123269,500,00– 123269,50Cross Compliance20111 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009FLAT RATE2,00 %EUR– 1,710,00– 1,71Cross Compliance2012Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011FLAT RATE2,00 %EUR– 163434,310,00– 163434,31Cross Compliance2011Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010FLAT RATE2,00 %EUR– 143245,250,00– 143245,25Cross Compliance2012Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010FLAT RATE2,00 %EUR– 3,330,00– 3,33Cross Compliance2010No control of SMR6, non-application of sanctions for the late notifications and modification of sanctions, CY2009ONE-OFF0,00 %EUR– 22887,71– 45,78– 22841,93Total EE:EUR– 452841,81– 45,78– 452796,03MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESDecoupled Direct Aids2009Ineffectiveness of risk analysisONE-OFF0,00 %EUR– 3586250,480,00– 3586250,48Decoupled Direct Aids2010Ineffectiveness of risk analysisONE-OFF0,00 %EUR– 1866977,310,00– 1866977,31ESDecoupled Direct Aids2008Non-compliance with the eligibility rules on permanent pasture, CY2007FLAT RATE2,00 %EUR– 389865,14– 1949,33– 387915,81Decoupled Direct Aids2008Non-compliance with the eligibility rules on permanent pasture, CY2007FLAT RATE10,00 %EUR– 201023,75– 1005,12– 200018,63Decoupled Direct Aids2008Non-compliance with the eligibility rules on permanent pasture, CY2007FLAT RATE25,00 %EUR– 9290513,97– 46452,57– 9244061,40Decoupled Direct Aids2009Non-compliance with the eligibility rules on permanent pasture, CY2008FLAT RATE2,00 %EUR– 445642,75– 2228,22– 443414,53Decoupled Direct Aids2009Non-compliance with the eligibility rules on permanent pasture, CY2008FLAT RATE10,00 %EUR– 283917,17– 1419,59– 282497,58Decoupled Direct Aids2009Non-compliance with the eligibility rules on permanent pasture, CY2008FLAT RATE25,00 %EUR– 10345263,99– 51726,32– 10293537,67ESDecoupled Direct Aids2007Deficiencies in LPIS and permanent pasture, CY 2006ONE-OFF0,00 %EUR– 20976,390,00– 20976,39Decoupled Direct Aids2008Deficiencies in LPIS and permanent pasture, CY 2007ONE-OFF0,00 %EUR– 1994,650,00– 1994,65Decoupled Direct Aids2009Deficiencies in LPIS and permanent pasture, CY 2008ONE-OFF0,00 %EUR– 294932,520,00– 294932,52ESCross Compliance2009Leniency of the sanctioning system, CY 2008ONE-OFF0,00 %EUR– 580604,92– 479,70– 580125,22ESClearance of Accounts — Conformity Clearance2011material errorONE-OFF0,00 %EUR– 18603,550,00– 18603,55Total ES:EUR– 27326566,59– 105260,85– 27221305,74MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRSugar — Restructuring Fund2009Correction due to partial restructuring instead of full restructuringONE-OFF0,00 %EUR– 69980526,560,00– 69980526,56Sugar — Restructuring Fund2009Correction due to quota reduction instead of full restructuringONE-OFF0,00 %EUR– 8734375,000,00– 8734375,00Export refunds — Live animals2010procedures not compliant with the export refund regulationsFLAT RATE15,00 %EUR– 94156,690,00– 94156,69Export refunds — Live animals2011procedures not compliant with the export refund regulationsFLAT RATE15,00 %EUR– 120146,090,00– 120146,09Export refunds —Live animals2012procedures not compliant with the export refund regulationsFLAT RATE15,00 %EUR– 33062,270,00– 33062,27FROther Direct Aid — Bovines2008Late notifications of movementONE-OFF0,00 %EUR– 39685694,63– 198428,46– 39487266,17Other Direct Aid — Bovines2009Late notifications of movementONE-OFF0,00 %EUR– 41704273,69– 208521,38– 41495752,31Other Direct Aid — Bovines2010Late notifications of movementONE-OFF0,00 %EUR– 41590433,76– 83423,53– 41507010,23Other Direct Aid — Bovines2011Late notifications of movementONE-OFF0,00 %EUR– 300981,50– 618,22– 300363,28Other Direct Aid — Bovines2012Late notifications of movementONE-OFF0,00 %EUR– 41102,740,00– 41102,74FRDecoupled Direct Aids2009Weaknesses in functioning of GIS, 1st pillar, CY2008ONE-OFF0,00 %EUR– 93510754,830,00– 93510754,83Decoupled Direct Aids2010Weaknesses in functioning of GIS, 1st pillar, CY2009ONE-OFF0,00 %EUR– 100407258,080,00– 100407258,08Decoupled Direct Aids2011Weaknesses in functioning of GIS, 1st pillar, CY2010ONE-OFF0,00 %EUR– 136794783,910,00– 136794783,91FRDecoupled Direct Aids2012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 137445484,49– 51680,63– 137393803,86Other Direct Aid — Article 68-72 of Reg. 73/20092012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 4203961,060,00– 4203961,06Other Direct Aids2012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 1115587,100,00– 1115587,10Other Direct Aid — Seeds2012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 39946,65– 608,31– 39338,34Decoupled Direct Aids2012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR– 9630390,110,00– 9630390,11Other Direct Aid — Article 68-72 of Reg. 73/20092012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR– 1576620,230,00– 1576620,23Other Direct Aids2012Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR– 968446,880,01– 968446,89Decoupled Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 37597,170,00– 37597,17Other Direct Aid — Article 68-72 of Reg. 73/20092013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 5914,260,00– 5914,26Other Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR321,530,00321,53Other Direct Aid — Seeds2013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE2,00 %EUR– 1004,560,00– 1004,56Decoupled Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR– 7377,430,00– 7377,43Other Direct Aid — Article 68-72 of Reg. 73/20092013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR– 2858,360,00– 2858,36Other Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2011FLAT RATE100,00 %EUR105,150,00105,15Decoupled Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE2,00 %EUR– 137992099,190,00– 137992099,19Other Direct Aid — Article 68-72 of Reg. 73/20092013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE2,00 %EUR– 4605692,860,00– 4605692,86Other Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE2,00 %EUR– 581825,970,00– 581825,97Decoupled Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE100,00 %EUR– 9587507,150,00– 9587507,15Other Direct Aid — Article 68-72 of Reg.73/20092013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE100,00 %EUR– 1648707,280,00– 1648707,28Other Direct Aids2013Weaknesses in LPIS-GIS, 1st pillar, CY2012FLAT RATE100,00 %EUR– 930705,930,00– 930705,93FREntitlements2011Exceeding of the ceiling and incorrect application of the linear reductionONE-OFF0,00 %EUR– 51088369,440,00– 51088369,44Entitlements2012Exceeding of the ceiling and incorrect application of the linear reductionONE-OFF0,00 %EUR– 89806974,130,00– 89806974,13Total FR:EUR– 984274193,32– 543280,52– 983730912,80MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUSugar — Restructuring Fund2009Silos in the premisesONE-OFF0,00 %EUR– 11709400,000,00– 11709400,00HUFruit and Vegetables — Operational Programmes2009Deficient checks of eligibility of expenditure declared in aid applicationsFLAT RATE5,00 %EUR– 152928,360,00– 152928,36Fruit and Vegetables — Operational Programmes2010Deficient checks of eligibility of expenditure declared in aid applicationsFLAT RATE5,00 %EUR– 182798,140,00– 182798,14Fruit and Vegetables — Operational Programmes2011Deficient checks of eligibility of expenditure declared in aid applicationsFLAT RATE5,00 %EUR– 121313,140,00– 121313,14Fruit and Vegetables — Operational Programmes2012Deficient checks of eligibility of expenditure declared in aid applicationsFLAT RATE5,00 %EUR– 136159,800,00– 136159,80Fruit and Vegetables — Operational Programmes2013Deficient checks of eligibility of expenditure declared in aid applicationsFLAT RATE5,00 %EUR– 114906,700,00– 114906,70Total HU:EUR– 12417506,140,00– 12417506,14MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITSugar — Restructuring Fund2007Not correct interpretation of sugar productionONE-OFF0,00 %EUR– 68011872,950,00– 68011872,95Sugar — Restructuring Fund2008Not correct interpretation of sugar productionONE-OFF0,00 %EUR– 4083338,770,00– 4083338,77Sugar — Restructuring Fund2009Not correct interpretation of sugar productionONE-OFF0,00 %EUR– 18403523,440,00– 18403523,44ITFruit and Vegetables — Pre-recognised Producer Groups2007weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 5442,560,00– 5442,56Fruit and Vegetables — Citrus Processing2008weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 25041,160,00– 25041,16Fruit and Vegetables — Citrus Processing2008weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE10,00 %EUR– 1790270,500,00– 1790270,50Fruit and Vegetables — Citrus Processing2008weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE15,00 %EUR– 20819,740,00– 20819,74Fruit and Vegetables — Citrus Processing2009weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 13461,760,00– 13461,76Fruit and Vegetables — Citrus Processing2009weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE15,00 %EUR– 1177488,950,00– 1177488,95Fruit and Vegetables — Pre-recognised Producer Groups2010weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 9409,760,00– 9409,76Fruit and Vegetables — Citrus Processing2010weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE15,00 %EUR12880,770,0012880,77Fruit and Vegetables — Pre-recognised Producer Groups2011weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 3366,260,00– 3366,26Fruit and Vegetables — Citrus Processing2012weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE5,00 %EUR– 1261,240,00– 1261,24Fruit and Vegetables — Citrus Processing2012weaknesses in the control system concerning the citrus processing scheme and preliminary recognitionFLAT RATE15,00 %EUR427,980,00427,98ITFruit and Vegetables — Citrus Processing2008Weaknesses in key controls and failure to apply sanctionsFLAT RATE10,00 %EUR– 1767966,480,00– 1767966,48Fruit and Vegetables — Citrus Processing2008Weaknesses in key controls and failure to apply sanctionsFLAT RATE15,00 %EUR– 7653,030,00– 7653,03Fruit and Vegetables — Citrus Processing2009Weaknesses in key controls and failure to apply sanctionsFLAT RATE15,00 %EUR– 275541,070,00– 275541,07Fruit and Vegetables — Citrus Processing2010Weaknesses in key controls and failure to apply sanctionsFLAT RATE15,00 %EUR3549,050,003549,05Fruit and Vegetables — Citrus Processing2011Weaknesses in key controls and failure to apply sanctionsFLAT RATE15,00 %EUR2290,130,002290,13ITPromotional Measures2009Lack of controlFLAT RATE10,00 %EUR– 173822,130,00– 173822,13Promotional Measures2009Late paymentsONE-OFF0,00 %EUR– 701700,280,00– 701700,28Promotional Measures2010Late paymentsONE-OFF0,00 %EUR– 497130,750,00– 497130,75Promotional Measures2008unauthorised extension of the programme concerning the promotion of dairy products in schoolsONE-OFF0,00 %EUR– 103274,84– 16388,37– 86886,47Promotional Measures2009unauthorised extension of the programme concerning the promotion of dairy products in schoolsONE-OFF0,00 %EUR– 258332,750,00– 258332,75ITFinancial audit — Overshooting2010exceeding of ceilingsONE-OFF0,00 %EUR– 9590,84– 9590,840,00Financial audit — Late payments and payment deadlines2010late paymentsONE-OFF0,00 %EUR– 4006192,72– 4006192,720,00Sugar — Assigned Revenue2010sugar temporary restructuring — marketing year 08/09ONE-OFF0,00 %EUR– 3821654,32– 3821654,320,00Milk — Quota2010milk leviesONE-OFF0,00 %EUR193832,77193832,770,00Total IT:EUR– 104955175,60– 7659993,48– 97295182,12MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTDecoupled Direct Aids2008shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR– 4381809,55– 16050,66– 4365758,89Decoupled Direct Aids2009shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR– 2406,42– 4,81– 2401,61Decoupled Direct Aids2010shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR– 336,27– 0,67– 335,60Decoupled Direct Aids2009shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR– 5503048,25– 19432,96– 5483615,29Decoupled Direct Aids2010shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR– 2777,28– 5,55– 2771,73Decoupled Direct Aids2011shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR– 84,890,00– 84,89Total LT:EUR– 9890462,66– 35494,65– 9854968,01MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRODecoupled Direct Aids2010Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 60723392,19– 2629950,76– 58093441,43Other Direct Aid — Energy Crops2010Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 185062,92– 370,13– 184692,79Other Direct Aids2010Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 83561,22– 7140,83– 76420,39Decoupled Direct Aids2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE5,00 %EUR– 34885948,11– 765982,00– 34119966,11Other Direct Aids2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE5,00 %EUR– 40279,670,00– 40279,67Decoupled Direct Aids2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 14498,34– 29,00– 14469,34Other Direct Aid — Energy Crops2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 23,62– 0,05– 23,57Other Direct Aids2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR6,620,016,61Decoupled Direct Aids2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE5,00 %EUR– 40874,570,00– 40874,57Decoupled Direct Aids2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR98628,640,0098628,64Other Direct Aid — Energy Crops2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR6,510,006,51Total RO:EUR– 95874998,87– 3403472,76– 92471526,11

Totals by Budget Item: 6701 CurrencyAmountDeductionsFinancial ImpactEUR– 1284095228,68– 11799492,39– 1272295736,29 Budget Item: 6711 MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATRural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Lack of verification of all the parcels for Agri Environment measure during the on-the-spot controlsONE-OFF0,00 %EUR– 172799,000,00– 172799,00Total AT:EUR– 172799,000,00– 172799,00MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECross Compliance2008Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 132,460,00– 132,46Cross Compliance2009Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 1653,950,00– 1653,95Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007FLAT RATE5,00 %EUR– 1,140,00– 1,14Cross Compliance2009Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 1295,080,00– 1295,08Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 113,500,00– 113,50Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008FLAT RATE2,00 %EUR– 24,080,00– 24,08Cross Compliance2010Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009FLAT RATE2,00 %EUR– 3618,320,00– 3618,32Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009FLAT RATE2,00 %EUR– 319,780,00– 319,78Cross Compliance2011Weaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010FLAT RATE2,00 %EUR– 6628,400,00– 6628,40Total BE:EUR– 13786,710,00– 13786,71MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Complement to direct payment (2007-2013)2010Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE2,00 %EUR– 578205,770,00– 578205,77Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE5,00 %EUR– 1056462,980,00– 1056462,98Rural Development EAFRD Complement to direct payment (2007-2013)2011Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE2,00 %EUR– 2261,710,00– 2261,71Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in LPIS and administrative cross-checks, CY 2009FLAT RATE5,00 %EUR– 26659,780,00– 26659,78BGRural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in LPIS-GIS, RD area-based measures, CY 2010FLAT RATE5,00 %EUR– 1053616,250,00– 1053616,25Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Weaknesses in LPIS-GIS, RD area-based measures, CY 2010FLAT RATE5,00 %EUR27637,250,0027637,25BGRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2009deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctionsFLAT RATE10,00 %EUR– 1130931,010,00– 1130931,01Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2010deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctionsFLAT RATE10,00 %EUR– 2900737,580,00– 2900737,58Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctionsFLAT RATE10,00 %EUR– 39805,580,00– 39805,58Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012deficiencies in verification of the compliance with the business plan and in detecting the artificial split of a holding; lack of sanctionsFLAT RATE10,00 %EUR– 497441,060,00– 497441,06BGRural Development EAGGF (2000-2006) — Technical Assistance2011non-compliance related to measure 511ONE-OFF100,00 %EUR– 151668,000,00– 151668,00Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Several non-compliances related to measures M312 and M322FLAT RATE10,00 %EUR– 10606528,940,00– 10606528,94Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Several non-compliances related to measures M312 and M322FLAT RATE10,00 %EUR– 4401144,550,00– 4401144,55Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Several non-compliances related to measures M312 and M322FLAT RATE10,00 %EUR– 4378829,250,00– 4378829,25BGRural Development EAFRD Technical Assistance (2007-2013)2011Double charging of meeting costsONE-OFF0,00 %EUR– 924,760,00– 924,76Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2010Not enough checks on eligibility of the beneficiariesFLAT RATE10,00 %EUR– 85150,300,00– 85150,30Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011Not enough checks on eligibility of the beneficiariesFLAT RATE10,00 %EUR– 284234,100,00– 284234,10Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012Not enough checks on eligibility of the beneficiariesFLAT RATE10,00 %EUR– 639466,760,00– 639466,76Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Not enough checks on eligibility of the beneficiariesFLAT RATE10,00 %EUR– 580221,140,00– 580221,14Rural Development EAFRD Technical Assistance (2007-2013)2010Not sufficient verification of the reasonableness of the costsFLAT RATE5,00 %EUR– 648,510,00– 648,51Rural Development EAFRD Technical Assistance (2007-2013)2011Not sufficient verification of the reasonableness of the costsFLAT RATE5,00 %EUR– 4495,260,00– 4495,26Rural Development EAFRD Technical Assistance (2007-2013)2012Not sufficient verification of the reasonableness of the costsFLAT RATE5,00 %EUR– 5406,060,00– 5406,06Total BG:EUR– 28397202,100,00– 28397202,10MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECross Compliance2009Weaknesses in the control of SMR7, CY 2008FLAT RATE2,00 %EUR– 330782,290,00– 330782,29Cross Compliance2010Weaknesses in the control of SMR7, CY 2009FLAT RATE2,00 %EUR– 322006,970,00– 322006,97Cross Compliance2011Weaknesses in the control of SMR7, CY 2010FLAT RATE2,00 %EUR– 351121,540,00– 351121,54Total DE:EUR– 1003910,800,00– 1003910,80MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactEECross Compliance20101 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009FLAT RATE2,00 %EUR– 86527,000,00– 86527,00Cross Compliance20111 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009FLAT RATE2,00 %EUR456,860,00456,86Cross Compliance20121 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009FLAT RATE2,00 %EUR603,290,00603,29Cross Compliance2012Limited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011FLAT RATE2,00 %EUR– 90866,750,00– 90866,75Cross Compliance2011Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010FLAT RATE2,00 %EUR– 89214,590,00– 89214,59Cross Compliance2012Limited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010FLAT RATE2,00 %EUR455,760,00455,76Total EE:EUR– 265092,430,00– 265092,43MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESRural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in on-the-spot controlsFLAT RATE2,00 %EUR– 1479,900,00– 1479,90Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in on-the-spot controlsFLAT RATE5,00 %EUR– 978849,950,00– 978849,95Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in on-the-spot controlsONE-OFF100,00 %EUR– 12597,370,00– 12597,37Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in on-the-spot controlsFLAT RATE2,00 %EUR– 1720,850,00– 1720,85Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in on-the-spot controlsFLAT RATE5,00 %EUR– 1096710,180,00– 1096710,18Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in on-the-spot controlsONE-OFF100,00 %EUR– 32261,410,00– 32261,41ESRural Development EAFRD Axis 2 (2007-2013, area-related measures)2011On-the-spot control weaknessesFLAT RATE2,00 %EUR– 22983,320,00– 22983,32Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011On-the-spot control weaknessesFLAT RATE5,00 %EUR– 451758,840,00– 451758,84Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012On-the-spot control weaknessesFLAT RATE2,00 %EUR3,220,003,22Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012On-the-spot control weaknessesFLAT RATE5,00 %EUR268,600,00268,60Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013On-the-spot control weaknessesFLAT RATE2,00 %EUR– 21372,700,00– 21372,70Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013On-the-spot control weaknessesFLAT RATE5,00 %EUR– 601583,120,00– 601583,12Total ES:EUR– 3221045,820,00– 3221045,82MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Axis 2 (2007-2013, area-related measures)2009Weaknesses in functioning of GIS, 2nd pillar, CY2008ONE-OFF0,00 %EUR– 14456604,500,00– 14456604,50Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in functioning of GIS, 2nd pillar, CY2009ONE-OFF0,00 %EUR– 16193248,79– 14486350,16– 1706898,63Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in functioning of GIS, 2nd pillar, CY2010ONE-OFF0,00 %EUR– 19491684,440,00– 19491684,44FRRural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in LPIS-GIS, 2nd pillar, CY2011FLAT RATE2,00 %EUR– 7299553,84– 6146925,42– 1152628,42Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Weaknesses in LPIS-GIS, 2nd pillar, CY2011FLAT RATE2,00 %EUR– 6946695,98– 62851,32– 6883844,66Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013Weaknesses in LPIS-GIS, 2nd pillar, CY2011FLAT RATE2,00 %EUR– 20046,890,00– 20046,89Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Weaknesses in LPIS-GIS, 2nd pillar, CY2012FLAT RATE2,00 %EUR– 4455428,10– 11315,10– 4444113,00Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013Weaknesses in LPIS-GIS, 2nd pillar, CY2012FLAT RATE2,00 %EUR– 6185646,070,00– 6185646,07FRRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Checks on subsidised loans not efficient enough (destroyed files)EXTRAPOLATED2,50 %EUR– 450688,260,00– 450688,26Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Checks on subsidised loans not efficient enough (destroyed files)EXTRAPOLATED2,50 %EUR– 450688,260,00– 450688,26Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Checks on subsidised loans not efficient enough (too late audits at banks)FLAT RATE5,00 %EUR– 200489,140,00– 200489,14Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Checks on subsidised loans not efficient enough (too late audits at banks)FLAT RATE5,00 %EUR– 67364,260,00– 67364,26Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Checks on subsidised loans not efficient enough (too late audits at banks)FLAT RATE5,00 %EUR– 283029,200,00– 283029,20Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Checks on subsidised loans not efficient enough (too late audits at banks)FLAT RATE5,00 %EUR– 97146,220,00– 97146,22Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Checks on subsidised loans not efficient enough (incorrect database)EXTRAPOLATED3,50 %EUR– 941086,340,00– 941086,34Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Checks on subsidised loans not efficient enough (incorrect database)EXTRAPOLATED3,50 %EUR– 496893,060,00– 496893,06Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Checks on subsidised loans not efficient enough (incorrect database)EXTRAPOLATED3,50 %EUR– 463037,930,00– 463037,93Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Checks on subsidised loans not efficient enough (incorrect database)EXTRAPOLATED3,50 %EUR– 711789,530,00– 711789,53FRRural Development EAFRD Axis 2 (2007-2013, area-related measures)2010lack of procedure to increase on-the-spot checks in case of significant irregularitiesFLAT RATE2,00 %EUR– 1593202,58– 338,82– 1592863,76Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010lack of procedure to increase on-the-spot checks in case of significant irregularitiesFLAT RATE5,00 %EUR– 22599169,32– 14045,11– 22585124,21Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011lack of procedure to increase on-the-spot checks in case of significant irregularitiesFLAT RATE2,00 %EUR– 2086278,69– 66,59– 2086212,10Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011lack of procedure to increase on-the-spot checks in case of significant irregularitiesFLAT RATE5,00 %EUR– 8979022,05– 3,78– 8979018,27FRRural Development EAFRD Axis 2 (2007-2013, area-related measures)2010lack of verification of the livestock density calculation during the on-the-spot controlsFLAT RATE5,00 %EUR– 208364,560,00– 208364,56Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011lack of verification of the livestock density calculation during the on-the-spot controlsFLAT RATE5,00 %EUR– 140966,630,00– 140966,63Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012lack of verification of the livestock density calculation during the on-the-spot controlsFLAT RATE5,00 %EUR– 395152,920,00– 395152,92Total FR:EUR– 115213277,56– 20721896,30– 94491381,26MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 2 (2007-2013, area-related measures)2008shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR– 1478818,01– 200608,66– 1278209,35Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2009shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR– 347,400,00– 347,40Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010shortcomings in LPIS-GIS, CY2007FLAT RATE3,00 %EUR4533,210,004533,21Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2009shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR– 2290292,11– 1030733,22– 1259558,89Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR– 1145968,82– 1143299,68– 2669,14Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011shortcomings in LPIS-GIS, CY2008FLAT RATE3,00 %EUR1519,760,001519,76Total LT:EUR– 4909373,37– 2374641,56– 2534731,81MSMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRORural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 22850154,78– 6418693,16– 16431461,62Rural Development EAFRD Complement to direct payment (2007-2013)2010Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 8507107,30– 1459929,21– 7047178,09Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE5,00 %EUR– 13471514,97– 2311644,65– 11159870,32Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR– 129773,68481,74– 130255,42Rural Development EAFRD Complement to direct payment (2007-2013)2011Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR10435,760,0010435,76Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE5,00 %EUR– 1924121,26– 330203,99– 1593917,27Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR394552,630,00394552,63Rural Development EAFRD Complement to direct payment (2007-2013)2012Weaknesses in the administrative cross-checks and on-the-spot checksFLAT RATE10,00 %EUR60445,300,0060445,30Total RO:EUR– 46417238,30– 10519989,27– 35897249,03