Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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(2016) 3753)

Commission Implementing Decision (EU) 2016/1059 of 20 June 2016 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(2016) 3753) (only the Bulgarian, Czech, Danish, Dutch, English, French, German, Italian, Latvian, Lithuanian, Portuguese, Slovenian, Spanish, Swedish 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 D/1597464/2016-ANN2rev2-EN/FR and D/1597464/2016-ANN3rev1-Panache. . (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 April 2016,

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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of Netherlands, the Portuguese Republic, the Republic of Slovenia, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 20 June 2016. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Budget Item: 05040206 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRD Guidance Leader+ (RD-400)2008Reimbursement following judgment in Case T-516/10FLAT RATE5,00 %EUR7437217,610,007437217,61Total FR:EUR7437217,61 0,007437217,61CurrencyAmountDeductionsFinancial ImpactEUR7437217,61 0,007437217,61 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2011Reimbursement in Case T-32/16FLAT RATE5,00 %EUR151171,360,00151171,36Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012Reimbursement in Case T-32/16FLAT RATE5,00 %EUR212512,830,00212512,83Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Reimbursement in Case T-32/16FLAT RATE5,00 %EUR220615,060,00220615,06Total CZ:EUR 584299,25 0,00 584299,25 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks — removal of the sheep and goats not being under an animal premiaESTIMATED PERCENTAGE– 0,48 %EUR1071009,19– 8925,081079934,27Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks — removal of the sheep and goats not being under an animal premiaESTIMATED PERCENTAGE– 0,48 %EUR1386002,35– 11430,021397432,37Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks — removal of the sheep and goats not being under an animal premiaESTIMATED PERCENTAGE– 0,48 %EUR1383793,19– 11531,611395324,80Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2008Reimbursement following judgment in Case T-259/13FLAT RATE5,00 %EUR706623,780,00706623,78Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2009Reimbursement following judgment in Case T-259/13FLAT RATE5,00 %EUR167468,290,00167468,29Total FR:EUR4714896,80– 31886,714746783,51

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2013EAFRD non-IACS random errors and EAGF control statistics. Rectification of correction found in ad hoc 48ONE-OFFEUR2195,930,002195,93Certification2013EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48ONE-OFFEUR26105,450,0026105,45Total ES:EUR 28301,38 0,00 28301,38CurrencyAmountDeductionsFinancial ImpactEUR5327497,43– 31886,715359384,14 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSIDecoupled Direct Aids2013Reimbursement in Case T-12/16 following judgment in Case T-667/14ONE-OFFEUR42615,900,0042615,90Decoupled Direct Aids2014Reimbursement in Case T-12/16 following judgment in Case T-667/14ONE-OFFEUR45519,080,0045519,08Decoupled Direct Aids2015Reimbursement in Case T-12/16 following judgment in Case T-667/14ONE-OFFEUR34211,940,0034211,94 Decoupled Direct Aids2010Reimbursement following judgment in Case T-667/14FLAT RATE5,00 %EUR85780,082203,2983576,79Decoupled Direct Aids2011Reimbursement following judgment in Case T-667/14FLAT RATE5,00 %EUR115956,460,00115956,46Decoupled Direct Aids2012Reimbursement following judgment in Case T-667/14FLAT RATE5,00 %EUR131269,230,00131269,23Total SI:EUR 455352,69 2203,29 453149,40CurrencyAmountDeductionsFinancial ImpactEUR 455352,69 2203,29 453149,40 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGDecoupled Direct Aids2013Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2012ONE-OFFEUR– 167489,000,00– 167489,00Decoupled Direct Aids2014Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2012ONE-OFFEUR– 131,000,00– 131,00Decoupled Direct Aids2014Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2013ONE-OFFEUR– 250296,000,00– 250296,00 Decoupled Direct Aids2015Weaknesses in the on-the-spot checks and sanctions and payments calculations — CY 2014ONE-OFFEUR– 263217,000,00– 263217,00Total BG:EUR– 681133,00 0,00– 681133,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZDecoupled Direct Aids2013Claim year 2012: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 %ONE-OFFEUR– 112441,280,00– 112441,28Decoupled Direct Aids2014Claim year 2013: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 %.ONE-OFFEUR– 164086,210,00– 164086,21Decoupled Direct Aids2015Claim year 2014: Deficiency in the LPIS update process, Deficiency in the risk analysis, No extension or extrapolation in case of overdeclaration > 3 %ONE-OFFEUR– 185990,340,00– 185990,34Cross Compliance2011Incorrect control of the identification and registration requirements, farmer with animals, CY 2010FLAT RATE10,00 %EUR– 5297424,42– 41,95– 5297382,47

Cross Compliance2012Incorrect control of the identification and registration requirements, farmer with animals, CY 2011FLAT RATE10,00 %EUR– 5947911,00– 0,69– 5947910,31Cross Compliance2013Incorrect control of the identification and registration requirements, farmer with animals, CY 2012FLAT RATE10,00 %EUR– 6473886,96– 1124,41– 6472762,55Cross Compliance2014Incorrect control of the identification and registration requirements, farmer with animals, CY 2013FLAT RATE10,00 %EUR– 6852121,42– 1640,86– 6850480,56Wine — Investment2011Insufficient level of on-the-spot checksFLAT RATE10,00 %EUR– 124003,470,00– 124003,47Wine — Investment2012Insufficient level of on-the-spot checksFLAT RATE10,00 %EUR– 207479,980,00– 207479,98Wine — Investment2013Insufficient level of on-the-spot checksFLAT RATE10,00 %EUR– 201933,620,00– 201933,62Wine — Investment2014Insufficient level of on-the-spot checksFLAT RATE10,00 %EUR– 103099,130,00– 103099,13Cross Compliance2011One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2010FLAT RATE2,00 %EUR– 1059484,88– 8,39– 1059476,49 Cross Compliance2012One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2011FLAT RATE2,00 %EUR– 1189582,20– 0,14– 1189582,06Cross Compliance2013One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2012FLAT RATE2,00 %EUR– 1294777,39– 224,88– 1294552,51Cross Compliance2014One GAEC not defined and limited scope of the control for SMR5, farmer without animals, CY 2013FLAT RATE2,00 %EUR– 1370424,280,00– 1370424,28Total CZ:EUR– 30584646,58– 3041,32– 30581605,26Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2013Financial correction for not recovered financial errors from previous yearsONE-OFFEUR– 46753,710,00– 46753,71Promotion Measures2010non-compliance with the provision on procurementFLAT RATE100,00 %EUR– 140636,87– 632,38– 140004,49Promotion Measures2011non-compliance with the provision on procurementFLAT RATE100,00 %EUR– 331758,14– 168,23– 331589,91Promotion Measures2012non-compliance with the provision on procurementFLAT RATE100,00 %EUR– 346390,91– 382,01– 346008,90 Promotion Measures2013non-compliance with the provision on procurementFLAT RATE100,00 %EUR– 67459,69– 33,69– 67426,00Decoupled Direct Aids2013Weaknesses in the effectiveness of the control method and quality of the on-the-spot checks in CY2012ONE-OFFEUR– 224492,660,00– 224492,66Decoupled Direct Aids2014Weaknesses in the effectiveness of the control method and quality of the on-the-spot checks in CY2013ONE-OFFEUR– 186360,480,00– 186360,48Total DE:EUR– 1343852,46– 1216,31– 1342636,15Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESIrregularities2013Delays in the starting-up of the recovery procedures and lack of diligence in the follow-up of debtsONE-OFFEUR– 364397,210,00– 364397,21Certification2011EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48ONE-OFFEUR3523,350,003523,35Certification2013EAGF non-IACS and EAFRD non-IACS known errors. Rectification of correction found in ad hoc 48ONE-OFFEUR19304,020,0019304,02Cross Compliance2010Inadequate instruction for controls, deficiencies in the scope of the controls, 2009FLAT RATE10,00 %EUR– 115116,22– 3067,03– 112049,19

Cross Compliance2011Inadequate instruction for controls, deficiencies in the scope of the controls, 2009FLAT RATE10,00 %EUR– 10039,580,00– 10039,58Cross Compliance2012Inadequate instruction for controls, deficiencies in the scope of the controls, 2009FLAT RATE10,00 %EUR– 202,560,00– 202,56Cross Compliance2011Inadequate instruction for controls, deficiencies in the scope of the controls, 2010FLAT RATE10,00 %EUR– 1779083,63– 4749,00– 1774334,63Cross Compliance2012Inadequate instruction for controls, deficiencies in the scope of the controls, 2010FLAT RATE10,00 %EUR– 1466,850,00– 1466,85Cross Compliance2013Inadequate instruction for controls, deficiencies in the scope of the controls, 2010FLAT RATE10,00 %EUR– 408,690,00– 408,69Cross Compliance2012Inadequate instruction for controls, deficiencies in the scope of the controls, 2011FLAT RATE10,00 %EUR– 1796132,37– 8320,41– 1787811,96Cross Compliance2013Inadequate instruction for controls, deficiencies in the scope of the controls, 2011FLAT RATE10,00 %EUR– 379,250,00– 379,25Cross Compliance2013Inadequate instruction for controls, deficiencies in the scope of the controls, 2012FLAT RATE5,00 %EUR– 921486,770,00– 921486,77 Certification2014Known error calculated based on systemic deficiencies in the substantive testing of the EAGF non-IACS population.ONE-OFFEUR– 555280,170,00– 555280,17Certification2014Known error identified in the EAFRD non-IACS. Non-application of financial discipline.ONE-OFFEUR– 84578,540,00– 84578,54Decoupled Direct Aids2010Lack of recovery, CY2009ONE-OFFEUR– 1797657,810,00– 1797657,81Decoupled Direct Aids2011Lack of recovery, CY2010ONE-OFFEUR– 2476822,580,00– 2476822,58Decoupled Direct Aids2012Lack of recovery, CY2011ONE-OFFEUR– 2041501,020,00– 2041501,02Fruit and Vegetables — Operational Programmes2010Recognition — outsourcing: shortcomings in controlsFLAT RATE5,00 %EUR– 146583,54– 17707,29– 128876,25Fruit and Vegetables — Operational Programmes2011Recognition — outsourcing: shortcomings in controlsFLAT RATE5,00 %EUR– 173015,89– 20900,32– 152115,57Decoupled Direct Aids2013Weaknesses in the quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012)ONE-OFFEUR– 237956,450,00– 237956,45Decoupled Direct Aids2014Weaknesses in the quality of on-the-spot checks and in the calculation of payment and sanctions (claim year 2012)ONE-OFFEUR– 35,090,00– 35,09Decoupled Direct Aids2014Weaknesses in the quality of on-the-spot checks (claim year 2013)ONE-OFFEUR– 5437,950,00– 5437,95Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE0,41 %EUR– 36254,130,00– 36254,13 Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE1,27 %EUR– 491140,740,00– 491140,74Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE1,87 %EUR– 5206315,050,00– 5206315,05Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE2,45 %EUR– 525444,920,00– 525444,92Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE2,71 %EUR– 193701,070,00– 193701,07Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE2,84 %EUR– 3385206,630,00– 3385206,63Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE2,97 %EUR– 274558,170,00– 274558,17Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE3,03 %EUR– 6425414,590,00– 6425414,59Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE3,32 %EUR– 264285,020,00– 264285,02Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE3,53 %EUR– 370297,500,00– 370297,50

Decoupled Direct Aids2010Weakness in LPIS (permanent pasture) CY 2009FLAT RATE4,34 %EUR– 5810700,420,00– 5810700,42Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE1,59 %EUR– 140897,440,00– 140897,44Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE3,58 %EUR– 12557181,350,00– 12557181,35Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE3,80 %EUR– 1604161,190,00– 1604161,19Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE4,46 %EUR– 7281180,730,00– 7281180,73Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE4,99 %EUR– 521889,140,00– 521889,14Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE5,86 %EUR– 14705686,080,00– 14705686,08Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE6,40 %EUR– 754883,660,00– 754883,66Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE6,52 %EUR– 1465916,240,00– 1465916,24 Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE7,68 %EUR– 1054399,870,00– 1054399,87Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE8,60 %EUR– 898074,780,00– 898074,78Decoupled Direct Aids2011Weakness in LPIS (permanent pasture) CY 2010FLAT RATE10,04 %EUR– 17872503,330,00– 17872503,33Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE1,53 %EUR– 129372,040,00– 129372,04Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE3,52 %EUR– 1670394,110,00– 1670394,11Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE3,61 %EUR– 12569567,630,00– 12569567,63Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE4,40 %EUR– 457993,130,00– 457993,13Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE4,41 %EUR– 6222534,740,00– 6222534,74Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE5,47 %EUR– 14047831,110,00– 14047831,11 Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE6,42 %EUR– 1460940,660,00– 1460940,66Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE7,67 %EUR– 1039427,270,00– 1039427,27Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE8,71 %EUR– 896518,360,00– 896518,36Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE8,84 %EUR– 1073434,310,00– 1073434,31Decoupled Direct Aids2012Weakness in LPIS (permanent pasture) CY2011FLAT RATE10,06 %EUR– 18587226,240,00– 18587226,24Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE1,52 %EUR– 282433,440,00– 282433,44Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE2,73 %EUR– 2189472,270,00– 2189472,27Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE3,47 %EUR– 436427,690,00– 436427,69Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE3,60 %EUR– 13607317,980,00– 13607317,98

Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE4,34 %EUR– 6859547,080,00– 6859547,08Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE5,23 %EUR– 14573066,770,00– 14573066,77Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE5,67 %EUR– 1481797,810,00– 1481797,81Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE8,11 %EUR– 937029,740,00– 937029,74Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE8,35 %EUR– 1152945,890,00– 1152945,89Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE8,47 %EUR– 1067848,090,00– 1067848,09Decoupled Direct Aids2013Weakness in LPIS (permanent pasture) CY 2012FLAT RATE10,09 %EUR– 18550881,560,00– 18550881,56Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE1,78 %EUR– 242483,040,00– 242483,04Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE2,43 %EUR– 1440419,430,00– 1440419,43 Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE3,58 %EUR– 13675357,810,00– 13675357,81Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE3,67 %EUR– 244557,730,00– 244557,73Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE5,22 %EUR– 22266789,930,00– 22266789,93Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE5,62 %EUR– 1460452,240,00– 1460452,24Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE8,21 %EUR– 1461393,240,00– 1461393,24Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE8,22 %EUR– 967202,280,00– 967202,28Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE8,53 %EUR– 1203367,960,00– 1203367,96Decoupled Direct Aids2014Weakness in LPIS (permanent pasture) CY 2013FLAT RATE10,09 %EUR– 18791305,940,00– 18791305,94Fruit and Vegetables — Operational Programmes2010Weakness in POs Recognition — Control of the marketed production — Full deliveryFLAT RATE5,00 %EUR– 149704,70– 18084,33– 131620,37 Fruit and Vegetables — Operational Programmes2011Weakness in POs Recognition — Control of the marketed production — Full deliveryFLAT RATE5,00 %EUR– 3967,05– 479,22– 3487,83Total ES:EUR– 275525856,12– 73307,60– 275452548,52Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFREntitlements2013Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmersFLAT RATE10,00 %EUR– 822428,050,00– 822428,05Entitlements2014Allocation for farmers who were not able to sign a private contract clause for objective reasons and allocation for new farmersFLAT RATE10,00 %EUR– 1382331,150,00– 1382331,15Entitlements2013Allocation for grubbing up vineyards 2012FLAT RATE10,00 %EUR– 16184,700,00– 16184,70Entitlements2014Allocation for grubbing up vineyards 2012FLAT RATE10,00 %EUR– 16184,700,00– 16184,70Entitlements2013Allocation for meat vealsONE-OFFEUR– 1363665,37– 29946,09– 1333719,28Entitlements2014Allocation for meat vealsONE-OFFEUR– 1363665,370,00– 1363665,37Entitlements2013Incorrect calculation of the linear reductionONE-OFFEUR– 89489899,24– 1965198,18– 87524701,06Entitlements2014Incorrect calculation of the linear reductionONE-OFFEUR– 98131085,380,00– 98131085,38Total FR:EUR– 192585443,96– 1995144,27– 190590299,69

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCross Compliance2013Application of tolerances for SMR7 and SMR8, CY 2012ONE-OFFEUR– 216342,930,00– 216342,93Cross Compliance2014Application of tolerances for SMR7 and SMR8, CY 2013ONE-OFFEUR– 133445,510,00– 133445,51Cross Compliance2015Application of tolerances for SMR7 and SMR8, CY 2014ONE-OFFEUR– 125894,150,00– 125894,15Certification2010Claw-back and completeness of Annex IIIONE-OFFEUR– 373689,170,00– 373689,17Certification2011Claw-back and completeness of Annex IIIONE-OFFEUR– 388,000,00– 388,00Certification2012Claw-back and completeness of Annex IIIONE-OFFEUR– 3394,820,00– 3394,82Cross Compliance2011Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR– 1456734,56– 16924,48– 1439810,08 Cross Compliance2012Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR– 9246,998,89– 9255,88Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR– 6356,120,00– 6356,12Cross Compliance2012Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR– 4128736,01– 82450,81– 4046285,20Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR– 6293,360,00– 6293,36 Cross Compliance2014Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR– 1188,270,00– 1188,27Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012FLAT RATE2,00 %EUR– 4133131,91– 82712,75– 4050419,16Cross Compliance2014Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012FLAT RATE2,00 %EUR– 3715,44– 75,10– 3640,34Cross Compliance2011Tolerance applied for identification for SMR7 and SMR8, CY2010ONE-OFFEUR– 358022,71– 7160,45– 350862,26 Cross Compliance2012Tolerance applied for identification for SMR7 and SMR8, CY2011ONE-OFFEUR– 570898,01– 12536,93– 558361,08Cross Compliance2013Tolerance applied for identification for SMR7 and SMR8, CY2012ONE-OFFEUR– 306764,01– 613,53– 306150,48Total GB:EUR– 11834241,97– 202465,16– 11631776,81Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCross Compliance2011Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010ESTIMATED AMOUNTEUR– 1541264,44– 451,39– 1540813,05Cross Compliance2012Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011ESTIMATED AMOUNTEUR– 1509688,440,00– 1509688,44Cross Compliance2013Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012ESTIMATED AMOUNTEUR– 1482417,280,00– 1482417,28Cross Compliance2011Two SMRs partially checked, farmers without animals, CY2010ESTIMATED AMOUNTEUR– 450758,570,00– 450758,57Cross Compliance2012Two SMRs partially checked, farmers without animals, CY2011ESTIMATED AMOUNTEUR– 473989,060,00– 473989,06

Cross Compliance2013Two SMRs partially checked, farmers without animals, CY2012ESTIMATED AMOUNTEUR– 497207,980,00– 497207,98Total IT:EUR– 5955325,77– 451,39– 5954874,38Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLUDecoupled Direct Aids2013Claim year 2012: weaknesses in effectiveness of risk analysis.ONE-OFFEUR– 77965,03– 155,93– 77809,10Decoupled Direct Aids2014Claim year 2013: weaknesses in effectiveness of risk analysis.ONE-OFFEUR– 19066,610,00– 19066,61Decoupled Direct Aids2015Claim year 2014: weaknesses in effectiveness of risk analysis.ONE-OFFEUR– 10880,090,00– 10880,09Decoupled Direct Aids2014Claim years from 2012 to 2013: non-retroactivity of reductions and sanctions as per Art. 57 and 80 of Regulation (EC) No 1122/2009.ONE-OFFEUR– 28439,040,00– 28439,04Decoupled Direct Aids2014Claim years from 2012 to 2014: eligibility of linear landscape elements as per Art. 26 of Regulation (EC) No 1122/2009ONE-OFFEUR– 7926,48– 6,00– 7920,48Total LU:EUR– 144277,25– 161,93– 144115,32Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVFood Aid within the Community2013Advance payment to operator exceeds regulatory maximumONE-OFFEUR– 44082,500,00– 44082,50 Other Direct Aid — Article 68-72 of Reg.73/20092013Incorrect calculation of aid paymentsONE-OFFEUR– 34355,750,00– 34355,75Other Direct Aid — Article 68-72 of Reg.73/20092014Incorrect calculation of aid paymentsONE-OFFEUR– 33114,310,00– 33114,31Other Direct Aid — Article 68-72 of Reg.73/20092013No mention of the measure in the control report — insufficient awareness of inspectors about specific risksONE-OFFEUR– 2356,350,00– 2356,35Other Direct Aid — Article 68-72 of Reg.73/20092014No mention of the measure in the control report — insufficient awareness of inspectors about specific risksONE-OFFEUR– 2271,210,00– 2271,21Food Aid within the Community2013Non-compliance with applicable time limits for public procurementFLAT RATE2,00 %EUR– 98781,18– 881,65– 97899,53Total LV:EUR– 214961,30– 881,65– 214079,65Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLCross Compliance2015Weaknesses in on-the-spot check for SMR12, CY2014ONE-OFFEUR– 17819,220,00– 17819,22 Cross Compliance2013Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2012ONE-OFFEUR– 37075,360,00– 37075,36Cross Compliance2014Weaknesses in on-the-spot checks for SMR8 and SMR12, CY2013ONE-OFFEUR– 5779,470,00– 5779,47Total NL:EUR– 60674,05 0,00– 60674,05Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTCross Compliance2013One GAEC inadequately defined, one GAEC not controlled, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012FLAT RATE5,00 %EUR– 3233085,77– 108110,02– 3124975,75Cross Compliance2011One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR– 899122,29– 208499,79– 690622,50Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR– 7817,09– 842,64– 6974,45

Cross Compliance2013One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR180,910,00180,91Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011FLAT RATE5,00 %EUR– 3217040,09– 245336,98– 2971703,11Cross Compliance2013One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011FLAT RATE5,00 %EUR– 2037,250,00– 2037,25Cross Compliance2011One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012FLAT RATE5,00 %EUR– 166454,160,00– 166454,16Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012FLAT RATE5,00 %EUR– 46559,180,00– 46559,18Decoupled Direct Aids2013Weakness in consolidation, CY2012FLAT RATE5,00 %EUR– 21462543,900,00– 21462543,90 Decoupled Direct Aids2014Weakness in consolidation, CY2013FLAT RATE2,00 %EUR– 8494795,800,00– 8494795,80Total PT:EUR– 37529274,62– 562789,43– 36966485,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEMilk — School milk2010Incomplete administrative checking of aid applicationsESTIMATED AMOUNTEUR– 78643,300,00– 78643,30Milk — School milk2011Incomplete administrative checking of aid applicationsESTIMATED AMOUNTEUR– 84843,000,00– 84843,00Milk — School milk2012Incomplete administrative checking of aid applicationsESTIMATED AMOUNTEUR– 90599,190,00– 90599,19Milk — School milk2013Incomplete administrative checking of aid applicationsESTIMATED AMOUNTEUR– 71717,300,00– 71717,30Milk — School milk2014Incomplete administrative checking of aid applicationsESTIMATED AMOUNTEUR– 53174,590,00– 53174,59Total SE:EUR– 378977,38 0,00– 378977,38CurrencyAmountDeductionsFinancial ImpactEUR– 556838664,46– 2839459,06– 553999205,40 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDERural Development EAFRD Axis 1 + 3 — Investment-orientated measures (2007-2013)201310 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projectsONE-OFFEUR– 98865,510,00– 98865,51Rural Development EAFRD Investment — public beneficiaries201410 % project costs offered to be paid by the winning bidder — correction of 25 % on the individual projectsONE-OFFEUR– 36996,070,00– 36996,07Rural Development EAFRD Investment — public beneficiaries201410 % project costs paid by the winning bidder — 100 % correction on the individual projectsONE-OFFEUR– 461580,980,00– 461580,98Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013Agri-Environment — Lack of verification of livestock density during the on-the-spot checkFLAT RATE5,00 %EUR– 127073,790,00– 127073,79Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2014Agri-Environment — Lack of verification of livestock density during the on-the-spot checkFLAT RATE5,00 %EUR– 126252,390,00– 126252,39Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2015Agri-Environment — Lack of verification of livestock density during the on-the-spot checkFLAT RATE5,00 %EUR– 110666,820,00– 110666,82Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2012Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contributionFLAT RATE10,00 %EUR– 375618,200,00– 375618,20

Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2013Weaknesses in tendering, awarding bids, exceeding thresholds, administrative control and taking over own contributionFLAT RATE10,00 %EUR– 164490,500,00– 164490,50Rural Development EAFRD Investment — public beneficiaries2014Weaknesses in tendering, most advantageous offer, exceeding thresholds (State aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative controlFLAT RATE10,00 %EUR– 70931,600,00– 70931,60Rural Development EAFRD Investment — public beneficiaries2015Weaknesses in tendering, most advantageous offer, exceeding thresholds (state aid and national financing), covering of projects costs by the winning bidder, related weaknesses in administrative controlFLAT RATE10,00 %EUR12,490,0012,49Total DE:EUR– 1572463,370,00– 1572463,37Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKRural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2008Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 19234,200,00– 19234,20Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2009Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 10410,870,00– 10410,87 Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2010Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 10520,430,00– 10520,43Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2011Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 21757,750,00– 21757,75Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2012Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 93474,300,00– 93474,30Rural Development EAFRD Axis 1 + 3 — investment-orientated measures (2007-2013)2013Weaknesses in key controls: check of the reasonableness of the costs, scope of the ex post checksFLAT RATE5,00 %EUR– 671102,850,00– 671102,85Rural Development EAFRD Investment — private beneficiaries2014Weaknesses in key controls: check of the reasonableness of the cost, scope of the ex post checksFLAT RATE5,00 %EUR– 1187926,230,00– 1187926,23Total DK:EUR– 2014426,630,00– 2014426,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESRural Development EAFRD Axis 4 Leader (2007-2013)2013Lack of verification of the reasonableness of costsONE-OFFEUR– 40312,610,00– 40312,61Rural Development EAFRD Axis 4 Leader (2007-2013)2013Absence in an ancillary control — lack of records of serial numbersFLAT RATE2,00 %EUR– 238846,710,00– 238846,71 Cross Compliance2011Inadequate instruction for controls, deficiencies in the scope of the controls, 2009FLAT RATE10,00 %EUR– 30820,17– 238,69– 30581,48Cross Compliance2013Inadequate instruction for controls, deficiencies in the scope of the controls, 2010FLAT RATE10,00 %EUR– 29052,620,00– 29052,62Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2012Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regionsFLAT RATE2,00 %EUR– 630767,900,00– 630767,90Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2013Lack of audit trail in processing the applications and verification of the eligibility criteria — measures 226 and 227 actions directly implemented by the regionsFLAT RATE2,00 %EUR– 1092936,850,00– 1092936,85Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2010Lack of recovery, RD, CY2009ONE-OFFEUR– 106540,720,00– 106540,72Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2011Lack of recovery, RD, CY2010ONE-OFFEUR– 507976,980,00– 507976,98Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Lack of recovery, RD, CY2011ONE-OFFEUR– 726960,970,00– 726960,97

Certification2014MLE in EAFRD non-IACSONE-OFFEUR– 76305,790,00– 76305,79Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2012Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned)FLAT RATE2,00 %EUR– 21756,650,00– 21756,65Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2013Non respect of separation of duties laid down in Article 25(4) of Regulation (EU) No 65/2011 — measures 226 and 227 grants (only some files are concerned)FLAT RATE2,00 %EUR– 18956,820,00– 18956,82Certification2014Reimbursement to the FundONE-OFFEUR13600,000,0013600,00Total ES:EUR– 3507634,79– 238,69– 3507396,10Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCross Compliance2011Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR– 204524,82– 6200,68– 198324,14Cross Compliance2012Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR13346,23– 1357,0314703,26 Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2010FLAT RATE2,00 %EUR5741,82– 305,806047,62Cross Compliance2011Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR– 350753,250,00– 350753,25Cross Compliance2012Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR– 317738,940,00– 317738,94Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR9145,37– 15,589160,95Cross Compliance2014Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2011FLAT RATE2,00 %EUR10371,16– 966,8111337,97 Cross Compliance2012Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012FLAT RATE2,00 %EUR– 361073,800,00– 361073,80Cross Compliance2013Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012FLAT RATE2,00 %EUR– 371204,150,00– 371204,15Cross Compliance2014Deficient control of 3 GAEC and MRFPP, Minimum control rate for SMR8 not achieved, insufficient sample size for SMR7, CY2012FLAT RATE2,00 %EUR1642,490,001642,49Total GB:EUR– 1565047,89– 8845,90– 1556201,99Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 2 (2007-2013, area-related measures)2014Lack of traceability of administrative checks carried out (in situ visits) for Measure 214 (part genetic resources only).FLAT RATE2,00 %EUR– 20143,370,00– 20143,37Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2013Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227.FLAT RATE2,00 %EUR– 287733,550,00– 287733,55

Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2014Lack of traceability of administrative checks carried out (in situ visits) for measures 216, 226 and 227.FLAT RATE2,00 %EUR– 351204,500,00– 351204,50Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006)FLAT RATE5,00 %EUR– 29568,700,00– 29568,70Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006)FLAT RATE5,00 %EUR– 473821,000,00– 473821,00Rural Development EAFRD Axis 1 — Measures with flat rate support2014Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006)FLAT RATE5,00 %EUR– 9059,400,00– 9059,40Rural Development EAFRD Axis 1 — Measures with flat rate support2015Measure 112: non-compliance with the 18-month rule (Article 13(4) of Regulation (EC) No 1974/2006)FLAT RATE5,00 %EUR– 3425,500,00– 3425,50Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2013Non-eligible expenditure detected during the auditONE-OFFEUR– 20228,000,00– 20228,00Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2014Non-eligible expenditure detected during the auditONE-OFFEUR– 2427,980,00– 2427,98 Rural Development EAFRD Axis 2 (2007-2013, non-area-related measures)2014Non-eligible expenditure detected during the auditONE-OFFEUR– 28173,300,00– 28173,30Cross Compliance2011Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2010ESTIMATED AMOUNTEUR– 60953,163,67– 60956,83Cross Compliance2012Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2011ESTIMATED AMOUNTEUR– 82528,15– 2949,30– 79578,85Cross Compliance2013Several SMRs partially checked, leniency of the sanctioning system, farmers with animals, CY2012ESTIMATED AMOUNTEUR– 89122,06– 2306,35– 86815,71Cross Compliance2011Two SMRs partially checked, farmers without animals, CY2010ESTIMATED AMOUNTEUR– 17826,410,00– 17826,41Cross Compliance2012Two SMRs partially checked, farmers without animals, CY2011ESTIMATED AMOUNTEUR– 25910,930,00– 25910,93Cross Compliance2013Two SMRs partially checked, farmers without animals, CY2012ESTIMATED AMOUNTEUR– 29891,850,00– 29891,85Total IT:EUR– 1532017,86– 5251,98– 1526765,88 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTRural Development EAFRD Axis 2 (2007-2013, area-related measures)2012Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)FLAT RATE2,00 %EUR– 233271,480,00– 233271,48Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2013Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)FLAT RATE2,00 %EUR– 198148,950,00– 198148,95Rural Development EAFRD Axis 2 (2007-2013, area-related measures)2014Control of the eligibility criteria for NH (follow-up of Enquiry RD2/2009/010)FLAT RATE2,00 %EUR– 304459,020,00– 304459,02Total LT:EUR– 735879,450,00– 735879,45Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTCross Compliance2011One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR– 231656,69– 87,24– 231569,45Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR– 10909,920,00– 10909,92

Cross Compliance2013One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2010FLAT RATE5,00 %EUR– 1883,900,00– 1883,90Cross Compliance2011One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011FLAT RATE5,00 %EUR– 382418,80– 19445,93– 362972,87Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011FLAT RATE5,00 %EUR– 449842,53– 616,54– 449225,99Cross Compliance2013One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2011FLAT RATE5,00 %EUR– 17947,730,00– 17947,73Cross Compliance2012One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012FLAT RATE5,00 %EUR– 581182,860,00– 581182,86 Cross Compliance2013One GAEC inadequately defined, partial deficiencies in 4 SMRS, leniency in the sanctioning system, CY2012FLAT RATE5,00 %EUR– 320053,390,00– 320053,39Total PT:EUR– 1995895,82– 20149,71– 1975746,11Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSECertification2013Error detected in the EAFRD non-IACS populationONE-OFFEUR– 58780,850,00– 58780,85Certification2014Error detected in the EAFRD non-IACS populationONE-OFFEUR– 29887,030,00– 29887,03Certification2014Errors detected in the EAFRD non-IACS populationONE-OFFEUR– 474359,500,00– 474359,50Total SE:EUR– 563027,380,00– 563027,38CurrencyAmountDeductionsFinancial ImpactEUR– 13486393,19– 34486,28– 13451906,91