Commission Implementing Decision (EU) 2016/2018 of 15 November 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) 7232)

Commission Implementing Decision (EU) 2016/2018 of 15 November 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) 7232) (Only the Bulgarian, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Latvian, Polish, Portuguese, Romanian, Slovak, 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 Ares(2016)6109155, 25.10.2016. . (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 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 Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 15 November 2016. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 52 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVCross Compliance2009Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR212566,450,00212566,45Cross Compliance2010Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR92731,870,0092731,87Cross Compliance2010Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR– 1146,350,00– 1146,35Cross Compliance2011Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR– 249,480,00– 249,48Cross Compliance2011Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR– 425,780,00– 425,78Cross Compliance2012Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR– 106,220,00– 106,22Cross Compliance2012Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR– 183,030,00– 183,03Total LV:EUR303187,460,00303187,46CurrencyAmountDeductionsFinancial ImpactEUR303187,460,00303187,46 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGREntitlements2008Reimbursement following judgment in case T-107/14FLAT RATE10,00 %EUR9935755,684967877,844967877,84Entitlements2009Reimbursement following judgment in case T-107/14FLAT RATE10,00 %EUR9739243,020,009739243,02Entitlements2010Reimbursement following judgment in case T-107/14FLAT RATE10,00 %EUR9691976,360,009691976,36Total GR:EUR29366975,064967877,8424399097,22Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVCross Compliance2009Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR254163,510,00254163,51Cross Compliance2010Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR181777,790,00181777,79Cross Compliance2010Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR179,810,00179,81Cross Compliance2011Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR100,050,00100,05Cross Compliance2011Reimbursement following judgment in case T-661/14FLAT RATE5,00 %EUR– 14,860,00– 14,86Cross Compliance2012Reimbursement following judgment in case T-661/14FLAT RATE2,00 %EUR0,190,000,19Total LV:EUR436206,490,00436206,49

CurrencyAmountDeductionsFinancial ImpactEUR29803181,554967877,8424835303,71 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATFruit and Vegetables — Operational Programmes2012Assets located outside the POs premises or holdingsONE OFFEUR– 1909582,500,00– 1909582,50Fruit and Vegetables — Operational Programmes2013Assets located outside the POs premises or holdingsONE OFFEUR– 1864938,190,00– 1864938,19Fruit and Vegetables — Operational Programmes2012Ineligible staff costsONE OFFEUR– 39738,410,00– 39738,41Fruit and Vegetables — Operational Programmes2013Ineligible staff costsONE OFFEUR– 41174,870,00– 41174,87Irregularities2012Non-accrued/reported interest and delays in the recovery procedureONE OFFEUR– 24231,030,00– 24231,03Fruit and Vegetables — Operational Programmes2012Unduly recognised POsONE OFFEUR– 498721,650,00– 498721,65Fruit and Vegetables — Operational Programmes2013Unduly recognised POsONE OFFEUR– 899392,440,00– 899392,44 Fruit and Vegetables — Operational programmes incl withdrawals2014Unduly recognised POsONE OFFEUR– 915136,700,00– 915136,70Fruit and Vegetables — Operational Programmes2012Weaknesses in key control FY2012-3FLAT RATE10,00 %EUR– 559871,49– 244804,26– 315067,23Fruit and Vegetables — Operational Programmes2013Weaknesses in key control FY2012-3FLAT RATE10,00 %EUR– 776598,77– 280550,55– 496048,22Fruit and Vegetables — Operational programmes incl withdrawals2014Weakness in key controls FY 2014 onlyFLAT RATE10,00 %EUR– 882206,970,00– 882206,97Total AT:EUR– 8411593,02– 525354,81– 7886238,21Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECross Compliance2013Application of tolerances and leniency of the sanctioning system — CY 2012ONE OFFEUR– 43418,70– 86,84– 43331,86Cross Compliance2014Application of tolerances and leniency of the sanctioning system — CY 2013ONE OFFEUR– 87826,17– 175,65– 87650,52 Cross Compliance2015Application of tolerances and leniency of the sanctioning system — CY 2014ONE OFFEUR– 37343,34– 74,68– 37268,66Cross Compliance2013Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012FLAT RATE2,00 %EUR– 598444,65– 256,81– 598187,84Cross Compliance2014Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012FLAT RATE2,00 %EUR– 193,800,00– 193,80Cross Compliance2014Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013FLAT RATE2,00 %EUR– 582487,990,00– 582487,99Cross Compliance2015Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014FLAT RATE10,00 %EUR– 569653,020,00– 569653,02Total BE:EUR– 1919367,67– 593,98– 1918773,69 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2014Financial errors identified by the Certification BodyONE OFFEUR– 6121,690,00– 6121,69Certification2014Financial errors identified by the Certification BodyONE OFFEUR– 2397,360,00– 2397,36Decoupled Direct Aids2015Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)ONE OFFEUR– 65880,000,00– 65880,00Decoupled Direct Aids2016Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)ONE OFFEUR– 72630,000,00– 72630,00Total DE:EUR– 147029,050,00– 147029,05Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKCertification2015Errors detected in the re-performance of OTSC in the EAGF IACS populationONE OFFEUR– 3163,980,00– 3163,98Certification2012Lack of appropriate reaction by DAFA in relation to the company evading the controlsONE OFFEUR– 182151,600,00– 182151,60Total DK:EUR– 185315,580,00– 185315,58

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESRecoveries2008Amounts not traced back in the authorities' declaration of paymentsONE OFFEUR– 57499,790,00– 57499,79Recoveries2009Amounts not traced back in the authorities' declaration of paymentsONE OFFEUR– 57499,790,00– 57499,79Recoveries2010Amounts not traced back in the authorities' declaration of paymentsONE OFFEUR– 452132,840,00– 452132,84Recoveries2011Amounts not traced back in the authorities' declaration of paymentsONE OFFEUR8118,380,008118,38Recoveries2012Amounts not traced back in the authorities' declaration of paymentsONE OFFEUR0,010,000,01Cross Compliance2012Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011FLAT RATE5,00 %EUR– 4552942,45– 821,75– 4552120,70Cross Compliance2013Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011FLAT RATE5,00 %EUR– 1537,300,00– 1537,30 Cross Compliance2011Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012FLAT RATE5,00 %EUR– 3172,88– 0,06– 3172,82Cross Compliance2013Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012FLAT RATE5,00 %EUR– 4507539,72– 84158,35– 4423381,37Fruit and Vegetables — Operational Programmes2008Environmental Management of Packaging (EMP)FLAT RATE5,00 %EUR– 10582,61– 10396,61– 186,00Fruit and Vegetables — Operational Programmes2009Environmental Management of Packaging (EMP)FLAT RATE5,00 %EUR– 850590,17– 813343,56– 37246,61Fruit and Vegetables — Operational Programmes2010Environmental Management of Packaging (EMP)FLAT RATE5,00 %EUR– 9872,42– 8618,07– 1254,35Fruit and Vegetables — Operational Programmes2011Environmental Management of Packaging (EMP)FLAT RATE5,00 %EUR– 2382,39– 2266,08– 116,31Fruit and Vegetables — Operational Programmes2012Environmental Management of Packaging (EMP)FLAT RATE5,00 %EUR– 343,300,00– 343,30 Certification2014Extrapolated error for EAGF non-IACS populationONE OFFEUR– 830,810,00– 830,81Cross Compliance2014Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013ONE OFFEUR– 688407,59– 30146,05– 658261,54Certification2014Known error identified in the EAGF IACS population. SPSONE OFFEUR– 353214,35– 1807,35– 351407,00Certification2012Non-eligible sugar restructuring aidONE OFFEUR– 1361413,12– 5268,22– 1356144,90Fruit and Vegetables — Operational programmes incl withdrawals2009Undue aid payments for leasing arrangementsONE OFF0,00 %EUR– 13336,00– 3289,74– 10046,26Fruit and Vegetables — Operational Programmes2009Weaknesses in eligibility of expenditureONE OFFEUR– 29641,68– 1870,43– 27771,25Fruit and Vegetables — Operational Programmes2011Weaknesses in eligibility of expenditureONE OFFEUR– 92471,27– 558,53– 91912,74_Recoveries2008Weaknesses in managing irregularitiesONE OFF0,00 %EUR– 90579,480,00– 90579,48

_Recoveries2009Weaknesses in managing irregularitiesONE OFF0,00 %EUR– 91063,440,00– 91063,44_Recoveries2010Weaknesses in managing irregularitiesONE OFF0,00 %EUR– 412867,620,00– 412867,62_Recoveries2011Weaknesses in managing irregularitiesONE OFF0,00 %EUR– 59631,000,00– 59631,00_Recoveries2012Weaknesses in managing irregularitiesONE OFF0,00 %EUR– 16835,390,00– 16835,39Fruit and Vegetables — Operational programmes incl withdrawals2009Weaknesses in the control system for the recognition of producer organisationsONE OFF0,00 %EUR– 280031,76– 1691,39– 278340,37Fruit and Vegetables — Operational programmes incl withdrawals2009Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009FLAT RATE5,00 %EUR– 57063,20– 29708,57– 27354,63Fruit and Vegetables — Operational programmes incl withdrawals2010Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009FLAT RATE5,00 %EUR– 300020,04– 273601,71– 26418,33 Fruit and Vegetables — Operational Programmes2011Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012FLAT RATE5,00 %EUR– 205226,38– 205226,380,00Fruit and Vegetables — Operational Programmes2012Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012FLAT RATE5,00 %EUR– 193521,830,00– 193521,83Fruit and Vegetables — Operational Programmes2013Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012FLAT RATE5,00 %EUR– 245200,530,00– 245200,53Fruit and Vegetables — Operational programmes incl withdrawals2014Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013FLAT RATE5,00 %EUR– 323602,750,00– 323602,75Fruit and Vegetables — Operational programmes incl withdrawals2009Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actionsFLAT RATE5,00 %EUR– 652299,20– 180687,65– 471611,55 Fruit and Vegetables — Operational programmes incl withdrawals2010Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actionsFLAT RATE5,00 %EUR– 718821,45– 88990,15– 629831,30Fruit and Vegetables — Operational programmes incl withdrawals2011Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actionsFLAT RATE5,00 %EUR– 771482,90– 93881,68– 677601,22Fruit and Vegetables — Operational programmes incl withdrawals2012Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actionsFLAT RATE5,00 %EUR– 14516,850,00– 14516,85Fruit and Vegetables — Operational programmes incl withdrawals2008Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 668667,53– 588156,44– 80511,09Fruit and Vegetables — Operational programmes incl withdrawals2009Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 680158,12– 237238,19– 442919,93Fruit and Vegetables — Operational programmes incl withdrawals2010Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 736610,85– 91366,47– 645244,38

Fruit and Vegetables — Operational programmes incl withdrawals2011Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 718697,92– 127039,32– 591658,60Fruit and Vegetables — Operational programmes incl withdrawals2012Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 706338,24– 26251,74– 680086,50Fruit and Vegetables — Operational programmes incl withdrawals2013Weaknesses in the management of the risk of double fundingFLAT RATE2,00 %EUR– 599782,11– 23254,76– 576527,35Total ES:EUR– 21580310,68– 2929639,25– 18650671,43Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRIrregularities2010Case n°DAJ2/DPO8492ONE OFFEUR– 26750942,000,00– 26750942,00Irregularities2010Case n°GXHP200700062ONE OFFEUR– 2920,030,00– 2920,03Irregularities2010Case n° LAIT 02836/TR410759ONE OFFEUR– 144027,140,00– 144027,14Irregularities2010Case n°OINP201180010ONE OFFEUR– 38302,460,00– 38302,46 Irregularities2010Case n°TR2001008ONE OFFEUR– 50253,130,00– 50253,13Irregularities2010Case n°TR451024ONE OFFEUR– 2960918,360,00– 2960918,36Irregularities2010Cases escaping the application of the 50/50 rule due to their late evaluationONE OFFEUR– 9569,590,00– 9569,59Irregularities2010Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 ruleONE OFFEUR– 7884,990,00– 7884,99Irregularities2010interests not reported in the Annex III table, escaping the application of the 50/50 ruleONE OFFEUR– 4171977,500,00– 4171977,50Irregularities2015Non respect of diligence pursuing to article 32(5) R. 1290/2005ONE OFFEUR– 1402884,370,00– 1402884,37Irregularities2010pre-debts not converted into debts within 1 year after the PACAONE OFFEUR– 10853421,420,00– 10853421,42Irregularities2010Unvalued debts, escaping the application of the 50/50 ruleONE OFFEUR– 6653,470,00– 6653,47Promotion Measures2010weakness in the control of the selection of the implementing body (competitive procedure not adequate)FLAT RATE25,00 %EUR– 205820,790,00– 205820,79 Promotion Measures2011weakness in the control of the selection of the implementing body (competitive procedure not adequate)FLAT RATE25,00 %EUR– 239784,460,00– 239784,46Promotion Measures2012weakness in the control of the selection of the implementing body (competitive procedure not adequate)FLAT RATE25,00 %EUR– 219122,420,00– 219122,42Promotion Measures2013weakness in the control of the selection of the implementing body (competitive procedure not adequate)FLAT RATE25,00 %EUR– 40407,410,00– 40407,41Total FR:EUR– 47104889,540,00– 47104889,54Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCertification2012Adjustments regarding the reimbursements to the Paying AgencyONE OFFEUR– 10766,00– 236,42– 10529,58Decoupled Direct Aids2014Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009ONE OFFEUR– 819832,000,00– 819832,00Total GB:EUR– 830598,00– 236,42– 830361,58 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUCross Compliance2013Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012ONE OFFEUR– 345104,160,00– 345104,16Wine — Investment2013Deficiency of control on the eligibility criteria of the investmentFLAT RATE5,00 %EUR– 141511,530,00– 141511,53Wine — Investment2014Deficiency of control on the eligibility criteria of the investmentFLAT RATE5,00 %EUR– 132732,620,00– 132732,62Wine — Investment2015Deficiency of control on the eligibility criteria of the investmentFLAT RATE5,00 %EUR– 65771,820,00– 65771,82Decoupled Direct Aids2012lack of retroactive procedure 2008 — 2013ONE OFFEUR– 27454967,410,00– 27454967,41Decoupled Direct Aids2013lack of retroactive procedure 2008 — 2013ONE OFFEUR– 1205419,210,00– 1205419,21Cross Compliance2014No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013ONE OFFEUR– 85272,170,00– 85272,17Cross Compliance2015No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014ONE OFFEUR– 47840,410,00– 47840,41

Decoupled Direct Aids2012Parcel identification for claim years 2011 and 2012ONE OFFEUR– 7473,330,00– 7473,33Decoupled Direct Aids2013Parcel identification for claim years 2011 and 2012ONE OFFEUR– 7473,320,00– 7473,32Decoupled Direct Aids2012Deficiencies in risk analysis, claim years 2011, 2012 and 2013ONE OFFEUR– 7038944,950,00– 7038944,95Decoupled Direct Aids2013Deficiencies in risk analysis, claim years 2011, 2012 and 2013ONE OFFEUR– 3371318,840,00– 3371318,84Decoupled Direct Aids2014Deficiencies in risk analysis, claim years 2011, 2012 and 2013ONE OFFEUR– 1348980,520,00– 1348980,52Decoupled Direct Aids2013Deficiencies in risk analysis, claim years 2012 and 2013ONE OFFEUR– 7038944,950,00– 7038944,95Decoupled Direct Aids2014Deficiencies in risk analysis, claim years 2012 and 2013ONE OFFEUR– 10410263,790,00– 10410263,79Total HU:EUR– 58702019,030,00– 58702019,03Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCertification201320 % recovery costs discounted too lateONE OFFEUR– 65518,440,00– 65518,44 School Fruit Scheme2012Absence of checks in communication costsFLAT RATE10,00 %EUR– 54596,430,00– 54596,43School Fruit Scheme2013Absence of checks in communication costsFLAT RATE10,00 %EUR– 43039,980,00– 43039,98School Fruit Scheme2014Absence of checks in communication costsFLAT RATE10,00 %EUR– 56718,120,00– 56718,12Wine — Restructuring2012Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008FLAT RATE2,00 %EUR– 851,440,00– 851,44Wine — Restructuring2013Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008FLAT RATE2,00 %EUR– 354700,470,00– 354700,47Wine — Restructuring2014Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008FLAT RATE2,00 %EUR– 360360,050,00– 360360,05Other Direct Aid — Article 68-72 of Reg.73/20092012Incorrect application of reductionsONE OFFEUR– 6558,380,00– 6558,38Other Direct Aid — Article 68-72 of Reg.73/20092013Incorrect calculation of reductionsONE OFFEUR– 334,770,00– 334,77 School Fruit Scheme2012Non compliance with public procurement provisionsFLAT RATE25,00 %EUR– 4170834,380,00– 4170834,38School Fruit Scheme2013Non compliance with public procurement provisionsFLAT RATE25,00 %EUR– 4779213,020,00– 4779213,02Other Direct Aid — Article 68-72 of Reg.73/20092012Payment of ineligible animalsONE OFFEUR– 935,590,00– 935,59Other Direct Aid — Article 68-72 of Reg.73/20092013Payment of ineligible animalsONE OFFEUR– 1139,510,00– 1139,51Certification2013problem to respect aids payment within five working daysONE OFFEUR– 37986,200,00– 37986,20Other Direct Aid — Article 68-72 of Reg.73/20092012Rate of on-the-spot checks and size of the sample for on-the-spot checks not respectedFLAT RATE5,00 %EUR– 2035878,67– 6474,85– 2029403,82Other Direct Aid — Article 68-72 of Reg.73/20092013Rate of on-the-spot checks and size of the sample for on-the-spot checks not respectedFLAT RATE2,00 %EUR– 366823,40– 29,48– 366793,92Other Direct Aid — Article 68-72 of Reg.73/20092014Rate of on-the-spot checks and size of the sample for on-the-spot checks not respectedFLAT RATE2,00 %EUR– 360765,320,00– 360765,32Total IT:EUR– 12696254,17– 6504,33– 12689749,84

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLIrregularities2010No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000.ONE OFFEUR– 424837,900,00– 424837,90Total NL:EUR– 424837,900,00– 424837,90Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2013Cases for which the PA decided not to pursue a recoveryONE OFFEUR– 11155,110,00– 11155,11Fruit and Vegetables — Pre-recognised Producer Groups2012Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteriaFLAT RATE25,00 %EUR– 64974750,82– 25989900,32– 38984850,50Fruit and Vegetables — Pre-recognised Producer Groups2013Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteriaFLAT RATE25,00 %EUR– 76816098,120,00– 76816098,12Total PL:EUR– 141802004,05– 25989900,32– 115812103,73Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTOther Direct Aid — POSEI2012Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the AzoresONE OFFEUR– 460202,730,00– 460202,73 Other Direct Aid — POSEI2013Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the AzoresONE OFFEUR– 200000,000,00– 200000,00Food Aid within the Community2010weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010FLAT RATE2,00 %EUR– 390318,220,00– 390318,22Food Aid within the Community2011weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010FLAT RATE2,00 %EUR– 374320,140,00– 374320,14Food Aid within the Community2012weakness of a key control for follow up of controls (stock accounting) from 1.9.2010 to the end of most deprived programme 2010FLAT RATE2,00 %EUR– 381406,970,00– 381406,97Total PT:EUR– 1806248,060,00– 1806248,06Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROCross Compliance2011Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012FLAT RATE2,00 %EUR– 21404,36– 25,22– 21379,14 Cross Compliance2012Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012FLAT RATE2,00 %EUR– 14469,30– 19,41– 14449,89Cross Compliance2013Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012FLAT RATE2,00 %EUR– 651591,27– 874,73– 650716,54Other Direct Aid — Article 68-72 of Reg.73/20092013Animals not in the herd registerONE OFFEUR– 1121,040,00– 1121,04Other Direct Aid — Article 68-72 of Reg.73/20092014Animals not in the herd registerONE OFFEUR– 285,820,00– 285,82Other Direct Aid — Article 68-72 of Reg.73/20092013Deficient on-the-spot checksFLAT RATE5,00 %EUR– 43624,290,00– 43624,29Other Direct Aid — Article 68-72 of Reg.73/20092014Deficient on-the-spot checksFLAT RATE5,00 %EUR– 135630,950,00– 135630,95Other Direct Aid — Article 68-72 of Reg.73/20092015Deficient on-the-spot checksFLAT RATE5,00 %EUR– 237720,000,00– 237720,00

Certification2010error in the debt management system FY2010 EAGFONE OFFEUR– 2776,250,00– 2776,25Certification2011error in the debt management system FY2011 EAGFONE OFFEUR– 1261,100,00– 1261,10Scrutiny of transactions2010Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010FLAT RATE0,50 %EUR– 49843,710,00– 49843,71Scrutiny of transactions2011Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011FLAT RATE0,50 %EUR– 239834,110,00– 239834,11Scrutiny of transactions2012Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012FLAT RATE0,50 %EUR– 55896,100,00– 55896,10Total RO:EUR– 1455458,30– 919,36– 1454538,94Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSEFruit and Vegetables — Operational Programmes2010unduly recognitionONE OFF0,00 %EUR– 451853,950,00– 451853,95Fruit and Vegetables — Operational Programmes2011unduly recognitionONE OFF0,00 %EUR– 349305,950,00– 349305,95 Fruit and Vegetables — Operational Programmes2010weaknesses in key controlsFLAT RATE5,00 %EUR– 27794,70– 7638,10– 20156,60Fruit and Vegetables — Operational Programmes2010weaknesses in key controlsFLAT RATE10,00 %EUR– 383072,07– 29585,26– 353486,81Fruit and Vegetables — Operational Programmes2011weaknesses in key controlsFLAT RATE5,00 %EUR– 117435,73– 17465,30– 99970,43Total SE:EUR– 1329462,40– 54688,66– 1274773,74Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSICross Compliance2013Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012FLAT RATE2,00 %EUR– 1590,840,00– 1590,84Cross Compliance2014Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012FLAT RATE2,00 %EUR– 19,960,00– 19,96Cross Compliance2014Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013FLAT RATE2,00 %EUR– 280043,670,00– 280043,67 Cross Compliance2013Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014FLAT RATE2,00 %EUR– 8439,510,00– 8439,51Cross Compliance2015Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014FLAT RATE2,00 %EUR– 271939,48– 68,42– 271871,06Total SI:EUR– 562033,46– 68,42– 561965,04Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKCross Compliance2012One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR– 1591159,40– 8695,79– 1582463,61Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR– 2181,65– 11,91– 2169,74Cross Compliance2014One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR– 734,050,00– 734,05 Cross Compliance2011One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 2995,210,00– 2995,21Cross Compliance2012One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 534,750,00– 534,75Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 1764473,620,00– 1764473,62Cross Compliance2014One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 798,080,00– 798,08Cross Compliance2012One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013FLAT RATE5,00 %EUR– 965,250,00– 965,25Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013FLAT RATE5,00 %EUR– 985,390,00– 985,39

Cross Compliance2014One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013FLAT RATE2,00 %EUR– 740795,430,00– 740795,43Total SK:EUR– 4105622,83– 8707,70– 4096915,13CurrencyAmountDeductionsFinancial ImpactEUR– 303063043,74– 29516613,25– 273546430,49 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECertification2014Known error for EAFRD IACS populationONE OFFEUR– 24230,01– 48,86– 24181,15Certification2014MLE for the EAFRD non-IACS populationONE OFFEUR– 123429,410,00– 123429,41Certification2014MLE for the EAFRD IACS populationONE OFFEUR– 110788,10– 223,42– 110564,68Cross Compliance2013Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012FLAT RATE2,00 %EUR– 19570,410,00– 19570,41 Cross Compliance2014Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012FLAT RATE2,00 %EUR280,000,00280,00Cross Compliance2013Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013FLAT RATE2,00 %EUR1,070,001,07Cross Compliance2014Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013FLAT RATE2,00 %EUR– 16006,550,00– 16006,55Total BE:EUR– 293743,41– 272,28– 293471,13Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Axis 1 — Measures with flat rate support2015Lack of checks on requirement for semi-subsistence holdings to market part of their outputFLAT RATE10,00 %EUR– 187091,420,00– 187091,42Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Lack of checks on requirement for semi-subsistence holdings to market part of their outputFLAT RATE10,00 %EUR– 365906,630,00– 365906,63 Rural Development EAFRD Axis 1 — Measures with flat rate support2014Lack of checks on requirement for semi-subsistence holdings to market part of their outputFLAT RATE10,00 %EUR– 812405,820,00– 812405,82Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Preferential sales price of electricity not included in the check against double financingONE OFFEUR– 436311,220,00– 436311,22Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Preferential sales price of electricity not included in the check against double financingONE OFFEUR– 3218840,380,00– 3218840,38Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Preferential sales price of electricity not included in the check against double financingONE OFFEUR– 1121595,000,00– 1121595,00Total BG:EUR– 6142150,470,00– 6142150,47Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2013Financial errors identified by the Certification BodyONE OFFEUR– 977,110,00– 977,11Certification2014Financial errors identified by the Certification BodyONE OFFEUR– 708,760,00– 708,76

Certification2012Financial errors identified by the CBONE OFFEUR– 496,490,00– 496,49Total DE:EUR– 2182,360,00– 2182,36Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDKCertification2012EAFRD MLEONE OFFEUR– 1001809,47– 307761,24– 694048,23Certification2014Error detected in the re-performance of OTSC in the EAFRD non-IACS populationONE OFFEUR– 2,010,00– 2,01Certification2014Errors detected in the re-performance of OTSC in the EAFRD IACS populationONE OFFEUR– 93,350,00– 93,35Certification2013Financial errors identified in the compliance testing for the EAFRD non-IACS populationONE OFFEUR– 126,37– 3,35– 123,02Certification2013MLE for the EAFRD non-IACS populationONE OFFEUR– 837801,30– 15027,43– 822773,87Certification2014MLE in the EAFRD non-IACS populationONE OFFEUR– 193310,80– 4445,75– 188865,05 Certification2012Not recovered financial errors from FY2012ONE OFFEUR– 105,59– 0,63– 104,96Total DK:EUR– 2033248,89– 327238,40– 1706010,49Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCross Compliance2012Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011FLAT RATE5,00 %EUR– 218631,800,00– 218631,80Cross Compliance2013Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011FLAT RATE5,00 %EUR– 43203,420,00– 43203,42Cross Compliance2012Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012FLAT RATE5,00 %EUR– 5,430,00– 5,43Cross Compliance2013Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012FLAT RATE5,00 %EUR– 171297,450,00– 171297,45 Certification2013EAFRD non-IACS population outstanding corrections from previous years.ONE OFFEUR– 13337,67– 13324,84– 12,83Certification2013Errors identified in the substantive testing of EAFRD non-IACS population. MLE.ONE OFFEUR– 110102,63– 4469,05– 105633,58Certification2012Extrapolated error for EAFRD non-IACS populationONE OFFEUR– 2532066,96– 494665,62– 2037401,34Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009M125: the controls on the eligibility of the projects under M125 not satisfactoryFLAT RATE10,00 %EUR– 5995,990,00– 5995,99Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012M125: the controls on the eligibility of the projects under M125 not satisfactoryFLAT RATE10,00 %EUR– 227944,410,00– 227944,41Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE10,00 %EUR– 2758,71– 1090,07– 1668,64Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE5,00 %EUR– 5565,880,00– 5565,88

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE10,00 %EUR– 397882,310,00– 397882,31Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE5,00 %EUR– 11170,640,00– 11170,64Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE10,00 %EUR– 1528198,120,00– 1528198,12Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE5,00 %EUR– 91853,900,00– 91853,90Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE10,00 %EUR– 1574201,320,00– 1574201,32Rural Development EAFRD Investment — private beneficiaries2014Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE5,00 %EUR– 51302,360,00– 51302,36 Rural Development EAFRD Investment — private beneficiaries2014Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteriaFLAT RATE10,00 %EUR– 1022883,100,00– 1022883,10Total ES:EUR– 8008402,10– 513549,58– 7494852,52Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFIRural Development EAFRD Axis 4 LEADER (2007-2013)2012Weakness in verification of the reasonableness of costs in Measure 413FLAT RATE5,00 %EUR– 166858,190,00– 166858,19Total FI:EUR– 166858,190,00– 166858,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBRural Development EAFRD Axis 4 LEADER (2007-2013)2013Lack of appropriate checks on double financing (key control)ONE OFFEUR– 3008,340,00– 3008,34Rural Development EAFRD Axis 4 LEADER (2007-2013)2013Lack of appropriate checks on the eligibility of the costs of the operation (key control)ONE OFFEUR– 204505,570,00– 204505,57Total GB:EUR– 207513,910,00– 207513,91 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIECertification2014Known errors identified in the EAFRD IACS populationONE OFFEUR– 4006,110,00– 4006,11Certification2014Known errors identified in the EAFRD Non IACS populationONE OFFEUR– 7553,44– 62,31– 7491,13Total IE:EUR– 11559,55– 62,31– 11497,24Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Number of errors in the files resulting from a weak control system.FLAT RATE5,00 %EUR– 322955,33– 119880,04– 203075,29Rural Development EAFRD Axis 1+3 — others (2007-2013)2012Number of errors in the files resulting from a weak control system.ONE OFFEUR– 17259,860,00– 17259,86Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Number of errors in the files resulting from a weak control system.FLAT RATE5,00 %EUR– 1048678,11– 105713,76– 942964,35Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Number of errors in the files resulting from a weak control system.FLAT RATE5,00 %EUR– 1610347,46– 8580,00– 1601767,46

Rural Development EAFRD Axis 1 (2007-2013)2007On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 9065,98– 1091,16– 7974,82Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2008On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 407,390,00– 407,39Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 4029,20– 588,01– 3441,19Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 45823,63– 2648,46– 43175,17Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 93330,46– 3893,24– 89437,22Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 320482,97– 25971,96– 294511,01Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 424992,50– 47702,52– 377289,98 Rural Development EAFRD Investment — private beneficiaries2014On-the-spot checks risk analysis not properly updatedFLAT RATE2,00 %EUR– 178543,97– 21276,84– 157267,13Rural Development EAFRD Axis 1 (2007-2013)2007Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 2727,890,00– 2727,89Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 1470,040,00– 1470,04Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 6621,140,00– 6621,14Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 9733,100,00– 9733,10Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 64929,910,00– 64929,91Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 119256,290,00– 119256,29 Rural Development EAFRD Investment — private beneficiaries2014Reasonableness of the costs not properly assessedFLAT RATE5,00 %EUR– 53192,080,00– 53192,08Total IT:EUR– 4333847,31– 337345,99– 3996501,32Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactMTCertification2014Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure.ONE OFFEUR– 73406,000,00– 73406,00Total MT:EUR– 73406,000,00– 73406,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Exclude expenditure due to lack of procurement procedureONE OFFEUR– 85000,000,00– 85000,00Rural Development EAFRD Investment — public beneficiaries2014Weaknesses in the checks of the procurement correction based on the recalculation of the error rateEXTRAPOLATED0,81 %EUR– 105036,340,00– 105036,34Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Weaknesses in the checks of the public procurement, based on the recalculation of the error rateEXTRAPOLATED0,81 %EUR– 116704,26– 328,69– 116375,57

Rural Development EAFRD Investment — public beneficiaries2014Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditureFLAT RATE5,00 %EUR– 709760,040,00– 709760,04Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditureFLAT RATE5,00 %EUR– 788603,51– 2221,05– 786382,46Total NL:EUR– 1805104,15– 2549,74– 1802554,41Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD Investment — private beneficiaries2010Insufficient assessment of the reasonableness of the investment costsFLAT RATE5,00 %EUR– 278756,480,00– 278756,48Rural Development EAFRD Investment — private beneficiaries2011Insufficient assessment of the reasonableness of the investment costsFLAT RATE5,00 %EUR– 757851,45– 271077,60– 486773,85Rural Development EAFRD Investment — private beneficiaries2012Insufficient assessment of the reasonableness of the investment costsFLAT RATE5,00 %EUR– 419869,93– 55060,96– 364808,97Rural Development EAFRD Investment — private beneficiaries2013Insufficient assessment of the reasonableness of the investment costsFLAT RATE5,00 %EUR– 324408,440,00– 324408,44 Rural Development EAFRD Investment — private beneficiaries2014Insufficient assessment of the reasonableness of the investment costsFLAT RATE5,00 %EUR– 209924,000,00– 209924,00Total PT:EUR– 1990810,30– 326138,56– 1664671,74Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROCross Compliance2013Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012FLAT RATE2,00 %EUR– 97630,090,00– 97630,09Certification2010MLE EAFRD Non-IACS population FY2010ONE OFFEUR– 4653241,82– 275778,82– 4377463,00Certification2011MLE EAFRD Non-IACS population FY2011ONE OFFEUR– 3210679,11– 267668,25– 2943010,86Cross Compliance2012No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011FLAT RATE5,00 %EUR– 887541,500,00– 887541,50 Cross Compliance2013No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011FLAT RATE5,00 %EUR– 24239,060,00– 24239,06Cross Compliance2013No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012FLAT RATE5,00 %EUR– 950060,570,00– 950060,57Cross Compliance2014No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013FLAT RATE5,00 %EUR– 390637,480,00– 390637,48Rural Development EAFRD Axis 2 (2007-2013, area related measures)2010Non respect of 5 year commitment for AEMONE OFFEUR– 975531,89– 33285,00– 942246,89Rural Development EAFRD Axis 2 (2007-2013, area related measures)2011Non respect of 5 year commitment for AEMONE OFFEUR– 1798686,77– 89934,34– 1708752,43Rural Development EAFRD Axis 2 (2007-2013, area related measures)2012Non respect of 5 year commitment for AEMONE OFFEUR– 2866913,52– 15400,00– 2851513,52

Rural Development EAFRD Axis 1+3 — others (2007-2013)2012Weaknesses in: artificial conditionsFLAT RATE5,00 %EUR– 148810,960,00– 148810,96Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2009Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteriaFLAT RATE25,00 %EUR– 11702,850,00– 11702,85Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2010Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteriaFLAT RATE25,00 %EUR– 321762,570,00– 321762,57Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteriaFLAT RATE25,00 %EUR– 14714299,520,00– 14714299,52Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteriaFLAT RATE25,00 %EUR– 7046834,540,00– 7046834,54Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteriaFLAT RATE25,00 %EUR– 5791393,960,00– 5791393,96Total RO:EUR– 43889966,21– 682066,41– 43207899,80 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSICross Compliance2013Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012FLAT RATE2,00 %EUR– 63628,410,00– 63628,41Cross Compliance2014Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012FLAT RATE2,00 %EUR151,640,00151,64Cross Compliance2014Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013FLAT RATE2,00 %EUR– 135503,290,00– 135503,29Cross Compliance2015Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014FLAT RATE2,00 %EUR– 72243,260,00– 72243,26Total SI:EUR– 271223,320,00– 271223,32Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKCertification2014Financial clearance, EAFRD Non-IACS population Most Likely ErrorONE OFFEUR– 697749,560,00– 697749,56Cross Compliance2012One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR– 540903,880,00– 540903,88 Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR– 4718,010,00– 4718,01Cross Compliance2014One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011FLAT RATE5,00 %EUR41,950,0041,95Cross Compliance2012One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 24,220,00– 24,22Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 538813,810,00– 538813,81Cross Compliance2014One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012FLAT RATE5,00 %EUR– 1195,010,00– 1195,01Cross Compliance2013One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013FLAT RATE2,00 %EUR– 17,660,00– 17,66