Commission Implementing Decision (EU) 2017/264 of 14 February 2017 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(2017) 766)

Commission Implementing Decision (EU) 2017/264 of 14 February 2017 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(2017) 766) (Only the Bulgarian, English, Finnish, French, German, Greek, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, Spanish and 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 twenty-four months before the Commission's written notification of the results of the verifications to the Member States. (6) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject Ares(2017)555605, 1 February 2017. . (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 31 December 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 Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden and to the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 14 February 2017. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 53 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSICertification2013EAFRD debts prematurely declared irrecoverableONE OFFEUR1214,100,001214,10Total SI:EUR1214,100,001214,10CurrencyAmountDeductionsFinancial ImpactEUR1214,100,001214,10 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTFinancial audit — Late payments and payment deadlines2012Correction due to late paymentsONE OFFEUR– 341058,21– 613918,73272860,52Financial audit — Overshooting2012Correction due to overshooting of ceilingsONE OFFEUR– 2249991,75– 2249991,750,00Total PT:EUR– 2591049,96– 2863910,48272860,52Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSICertification2013EAGF IACS known errorsONE OFFEUR285,330,00285,33Total SI:EUR285,330,00285,33CurrencyAmountDeductionsFinancial ImpactEUR– 2590764,63– 2863910,48273145,85 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATCertification2014Financial Clearance FY2014ONE OFFEUR– 827514,150,00– 827514,15Total AT:EUR– 827514,150,00– 827514,15Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGCertification2013Claw-back of EAGF administrative errorsONE OFFEUR– 808946,280,00– 808946,28Certification2014EAGF IACS known errorONE OFFEUR– 23513,300,00– 23513,30Certification2013EAGF IACS overstatementsONE OFFEUR– 12839,990,00– 12839,99Total BG:EUR– 845299,570,00– 845299,57Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCYCross Compliance2014Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Direct Aid — CY 2013FLAT RATE10,00 %EUR– 516617,160,00– 516617,16Cross Compliance2015Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Direct Aid — CY 2014FLAT RATE10,00 %EUR– 503559,05– 8178,75– 495380,30 Cross Compliance2013Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Wine — CY 2014FLAT RATE10,00 %EUR– 29474,100,00– 29474,10Cross Compliance2014Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — Wine — CY 2014FLAT RATE10,00 %EUR– 2023,660,00– 2023,66Total CY:EUR– 1051673,97– 8178,75– 1043495,22Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECross Compliance2013Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2012ONE OFFEUR– 38456,610,00– 38456,61Cross Compliance2014Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2013ONE OFFEUR– 45384,430,00– 45384,43Cross Compliance2015Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2014ONE OFFEUR– 95307,890,00– 95307,89Certification2011Restructuring of the sugar industry — ineligible amountsONE OFFEUR– 17137,390,00– 17137,39

Certification2012Restructuring of the sugar industry — ineligible amountsONE OFFEUR– 1731625,190,00– 1731625,19Irregularities2010Weaknesses in the debt management proceduresFLAT RATE5,00 %EUR– 1964861,710,00– 1964861,71Total DE:EUR– 3892773,220,00– 3892773,22Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESFruit and Vegetables — Operational Programmes2009conditions for recognition not fulfilledONE OFFEUR– 33191,89– 10156,42– 23035,47Scrutiny of transactions2010late scrutinies in La Rioja and AndalucíaFLAT RATE0,50 %EUR– 146150,050,00– 146150,05Scrutiny of transactions2011late scrutinies in La Rioja and AndalucíaFLAT RATE0,50 %EUR– 93858,260,00– 93858,26Scrutiny of transactions2012late scrutinies in La Rioja and AndalucíaFLAT RATE0,50 %EUR– 35460,700,00– 35460,70Scrutiny of transactions2010late scrutiny performance — La RiojaFLAT RATE0,50 %EUR– 2995,480,00– 2995,48Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — AndalucíaONE OFFEUR– 1531131,62– 9722,69– 1521408,93Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — AndalucíaONE OFFEUR– 2159599,27– 41333,00– 2118266,27 Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — AndalucíaONE OFFEUR– 1456751,54– 36337,16– 1420414,38Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — AndalucíaONE OFFEUR– 1499753,12– 14200,84– 1485552,28Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — AndalucíaONE OFFEUR– 896215,57– 2557,15– 893658,42Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — AragonONE OFFEUR– 8679,88– 55,12– 8624,76Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — AragonONE OFFEUR– 10681,51– 534,08– 10147,43Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — AragonONE OFFEUR– 28978,00– 175,03– 28802,97Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — AragonONE OFFEUR– 84663,690,00– 84663,69Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — AragonONE OFFEUR– 84019,250,00– 84019,25Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — BalearesONE OFFEUR– 11860,02– 75,32– 11784,70 Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — BalearesONE OFFEUR– 14278,97– 86,25– 14192,72Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — BalearesONE OFFEUR– 233449,16– 2262,89– 231186,27Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — BalearesONE OFFEUR– 13983,26– 79,24– 13904,02Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — BalearesONE OFFEUR– 8720,47– 113,07– 8607,40Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — CanariasONE OFFEUR– 22767,51– 798,11– 21969,40Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — CanariasONE OFFEUR– 54144,30– 15229,33– 38914,97Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — CanariasONE OFFEUR– 83110,99– 4155,55– 78955,44Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — CanariasONE OFFEUR– 127228,11– 1732,48– 125495,63Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — CanariasONE OFFEUR– 114108,33– 1463,88– 112644,45

Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — Castilla la ManchaONE OFFEUR– 26883,50– 1712,30– 25171,20Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — Castilla la ManchaONE OFFEUR– 15731,99– 95,02– 15636,97Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — Castilla la ManchaONE OFFEUR– 37119,79– 224,21– 36895,58Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — Castilla la ManchaONE OFFEUR– 16217,500,00– 16217,50Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — Castilla la ManchaONE OFFEUR– 29443,870,00– 29443,87Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — Castilla LeonONE OFFEUR– 26234,89– 166,59– 26068,30Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — Castilla LeonONE OFFEUR– 151821,60– 917,00– 150904,60Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — Castilla LeonONE OFFEUR– 22932,79– 138,58– 22794,21Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — Castilla LeonONE OFFEUR– 32744,910,00– 32744,91 Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — Castilla LeonONE OFFEUR– 68357,820,00– 68357,82Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — CataluñaONE OFFEUR– 225773,040,00– 225773,04Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — CataluñaONE OFFEUR– 170694,03– 8534,70– 162159,33Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — CataluñaONE OFFEUR– 181248,30– 9062,42– 172185,88Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — CataluñaONE OFFEUR– 192820,930,00– 192820,93Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — CataluñaONE OFFEUR– 254597,710,00– 254597,71Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures Comunidad ValencianaONE OFFEUR– 146386,750,00– 146386,75Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures Comunidad ValencianaONE OFFEUR– 200166,03– 31147,05– 169018,98Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures Comunidad ValencianaONE OFFEUR– 170287,720,00– 170287,72 Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures Comunidad ValencianaONE OFFEUR– 168918,35– 3707,16– 165211,19Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures Comunidad ValencianaONE OFFEUR– 153236,13– 3351,18– 149884,95Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — ExtremaduraONE OFFEUR– 7573,50– 4869,44– 2704,06Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures ExtremaduraONE OFFEUR– 41935,82– 253,29– 41682,53Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures ExtremaduraONE OFFEUR– 6398,76– 38,65– 6360,11Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — ExtremaduraONE OFFEUR– 8379,930,00– 8379,93Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — ExtremaduraONE OFFEUR– 4382,720,00– 4382,72Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — La RiojaONE OFFEUR– 127765,77– 9710,55– 118055,22Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — La RiojaONE OFFEUR– 185478,26– 2132,67– 183345,59

Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — La RiojaONE OFFEUR– 282683,90– 1707,41– 280976,49Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — La RiojaONE OFFEUR– 284838,08– 28,74– 284809,34Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — La RiojaONE OFFEUR– 139011,790,00– 139011,79Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — MurciaONE OFFEUR– 259156,57– 1645,65– 257510,92Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — MurciaONE OFFEUR– 416517,97– 113614,89– 302903,08Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — MurciaONE OFFEUR– 521156,18– 3147,78– 518008,40Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — MurciaONE OFFEUR– 401418,380,00– 401418,38Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — MurciaONE OFFEUR– 283457,530,00– 283457,53Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — NavarraONE OFFEUR– 15774,57– 100,17– 15674,40 Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — NavarraONE OFFEUR– 44467,97– 268,59– 44199,38Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — NavarraONE OFFEUR– 215685,94– 1302,74– 214383,20Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — NavarraONE OFFEUR– 241224,500,00– 241224,50Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — NavarraONE OFFEUR– 72761,390,00– 72761,39Fruit and Vegetables — Operational Programmes2009Ineligible expenditure — environmental measures — Pais VascoONE OFFEUR0,000,000,00Fruit and Vegetables — Operational Programmes2010Ineligible expenditure — environmental measures — Pais VascoONE OFFEUR– 46466,16– 280,65– 46185,51Fruit and Vegetables — Operational Programmes2011Ineligible expenditure — environmental measures — Pais VascoONE OFFEUR– 37334,18– 225,49– 37108,69Fruit and Vegetables — Operational Programmes2012Ineligible expenditure — environmental measures — Pais VascoONE OFFEUR– 18369,500,00– 18369,50 Fruit and Vegetables — Operational Programmes2013Ineligible expenditure — environmental measures — Pais VascoONE OFFEUR– 18173,370,00– 18173,37Fruit and Vegetables — Operational Programmes2009programme approval and soundness of estimatesFLAT RATE5,00 %EUR– 2471338,23– 410946,34– 2060391,89Fruit and Vegetables — Operational Programmes2010programme approval and soundness of estimatesFLAT RATE5,00 %EUR– 2458742,85– 487812,57– 1970930,28Fruit and Vegetables — Operational Programmes2011programme approval and soundness of estimatesFLAT RATE5,00 %EUR– 2824856,16– 409515,20– 2415340,96Fruit and Vegetables — Operational Programmes2012programme approval and soundness of estimatesFLAT RATE5,00 %EUR– 64228,60– 753,71– 63474,89Fruit and Vegetables — Operational Programmes2013programme approval and soundness of estimatesFLAT RATE5,00 %EUR– 4355,010,00– 4355,01Fruit and Vegetables — Operational Programmes2009Recognition of Producer OrganisationsONE OFFEUR– 183847,65– 9192,38– 174655,27Fruit and Vegetables — Operational Programmes2009Recognition of Producer Organisations and operational programmesFLAT RATE10,00 %EUR– 3922888,80– 2042758,51– 1880130,29Fruit and Vegetables — Operational Programmes2010Recognition of Producer Organisations and operational programmesFLAT RATE10,00 %EUR– 4917485,69– 2566722,82– 2350762,87

Fruit and Vegetables — Operational Programmes2011Recognition of Producer Organisations and operational programmesFLAT RATE10,00 %EUR– 440969,18– 220484,59– 220484,59Other Direct Aid — POSEI (2014+)2015The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014FLAT RATE2,00 %EUR– 82894,340,00– 82894,34Other Direct Aid — POSEI2013The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014 and (EC) N°793/2006FLAT RATE5,00 %EUR– 280114,91– 14005,75– 266109,16Other Direct Aid — POSEI (2014+)2014The central Register (RIIA) contains errors that compromise the correctness of the exhaustive administrative cross-checks provided for in Regulation (EU) N°180/2014 and (EC) N°793/2006FLAT RATE5,00 %EUR– 234195,060,00– 234195,06Total ES:EUR– 32613727,82– 6501642,40– 26112085,42Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFROther Direct Aid — Article 68-72 of Reg.73/20092014Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)ONE OFFEUR– 1297619,430,00– 1297619,43 Other Direct Aid — Article 68-72 of Reg.73/20092015Key control: administrative controls, including cross-checks, to establish the eligibility of the aid (productivity ratio)ONE OFFEUR– 2043712,690,00– 2043712,69Other Direct Aid — Article 68-72 of Reg.73/20092014Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference > 50 %)ONE OFFEUR– 369979,820,00– 369979,82Other Direct Aid — Article 68-72 of Reg.73/20092015Key control: checks on the correctness of the calculation of the aid including application of administrative penalties(difference > 50 %)ONE OFFEUR– 393123,120,00– 393123,12Total FR:EUR– 4104435,060,00– 4104435,06Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBFruit and Vegetables — Operational Programmes2010Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)ONE OFFEUR– 1233654,040,00– 1233654,04Fruit and Vegetables — Operational Programmes2011Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)ONE OFFEUR– 1776039,390,00– 1776039,39Fruit and Vegetables — Operational Programmes2012Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)ONE OFFEUR– 2327,820,00– 2327,82 Fruit and Vegetables — Operational Programmes2013Non-compliance with recognition criteria of producer organisations (100 % exclusion of 10 non-compliant producer organisations)ONE OFFEUR– 1050108,510,00– 1050108,51Fruit and Vegetables — Operational Programmes2010Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 2905862,050,00– 2905862,05Fruit and Vegetables — Operational Programmes2011Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 3362953,030,00– 3362953,03Fruit and Vegetables — Operational Programmes2012Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 7253,200,00– 7253,20Fruit and Vegetables — Operational Programmes2013Non-compliance with recognition criteria of producer organisations (Extrapolation)ONE OFFEUR– 446492,310,00– 446492,31Fruit and Vegetables — Operational Programmes2010Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 789356,47– 413951,61– 375404,86Fruit and Vegetables — Operational Programmes2011Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 877758,79– 513899,25– 363859,54Fruit and Vegetables — Operational Programmes2012Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 1432,06– 958,11– 473,95Fruit and Vegetables — Operational Programmes2013Weaknesses in key controls in operational programmes of producer organisationsFLAT RATE10,00 %EUR– 178835,64– 149660,08– 29175,56

Certification2006Weaknesses in the debt management proceduresONE OFFEUR– 406257,930,00– 406257,93Irregularities2007Weaknesses in the debt management proceduresONE OFFEUR– 698,640,00– 698,64Irregularities2008Weaknesses in the debt management proceduresONE OFFEUR– 9595,200,00– 9595,20Irregularities2009Weaknesses in the debt management proceduresONE OFFEUR– 1892,620,00– 1892,62Irregularities2010Weaknesses in the debt management proceduresONE OFFEUR– 195,280,00– 195,28Irregularities2011Weaknesses in the debt management proceduresONE OFFEUR– 1291,270,00– 1291,27Irregularities2012Weaknesses in the debt management proceduresONE OFFEUR– 1880,440,00– 1880,44Irregularities2013Weaknesses in the debt management proceduresONE OFFEUR– 2127,590,00– 2127,59Irregularities2014Weaknesses in the debt management proceduresONE OFFEUR– 462,290,00– 462,29Total GB:EUR– 13056474,57– 1078469,05– 11978005,52Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRCertification2013Errors detected by the Certification Body in the completeness test of the Annex III tableONE OFFEUR– 131353,030,00– 131353,03 Certification2014The known error detected by the Certification Body in the EAGF non-IACS populationONE OFFEUR– 11875,160,00– 11875,16Total GR:EUR– 143228,190,00– 143228,19Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUFruit and Vegetables — Pre-recognised Producer Groups2013PGs weakness in Key control OP 2013FLAT RATE5,00 %EUR– 57894,350,00– 57894,35Fruit and Vegetables — Pre-recognised Producer Groups2014PGs weakness in Key control OP 2013FLAT RATE5,00 %EUR– 504307,840,00– 504307,84Fruit and Vegetables — Operational programmes incl withdrawals2014POs weakness key control OP 2012&2013. FY 2014FLAT RATE7,00 %EUR– 199419,790,00– 199419,79Fruit and Vegetables — Operational Programmes2013POs weakness key control OP 2012&2013. FY 2013FLAT RATE7,00 %EUR– 66339,25– 47385,18– 18954,07Total HU:EUR– 827961,23– 47385,18– 780576,05Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITCross Compliance2012Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2011FLAT RATE5,00 %EUR– 655096,22– 1048,74– 654047,48 Cross Compliance2013Inadequate check of SMR1 and SMR5, leniency of the sanctioning system and application of tolerances, farmer with animals, CY 2012FLAT RATE5,00 %EUR– 666277,370,00– 666277,37Cross Compliance2014Inadequate check of SMR1, SMR3, SMR5 and MRFF, CY 2013FLAT RATE2,00 %EUR– 752819,710,00– 752819,71Cross Compliance2012Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2011FLAT RATE5,00 %EUR– 483713,21– 774,38– 482938,83Cross Compliance2013Inadequate check of SMR1, SMR3, SMR5 and MRFF, farmers without animals, CY 2012FLAT RATE5,00 %EUR– 523645,950,00– 523645,95Certification2012non-respect of payment deadlinesONE OFFEUR– 210365,000,00– 210365,00Food Aid within the Community2010Non respect of public procurement deadlinesONE OFFEUR– 1197563,280,00– 1197563,28Food Aid within the Community2011Non respect of public procurement deadlinesONE OFFEUR– 4573837,720,00– 4573837,72Fruit and Vegetables — Operational Programmes2011Weaknesses in PO recognition checks: OP2011 — FY2011-2013FLAT RATE5,00 %EUR– 1122952,770,00– 1122952,77

Fruit and Vegetables — Operational Programmes2012Weaknesses in PO recognition checks: OP2011 — FY2011-2013FLAT RATE5,00 %EUR– 3580398,290,00– 3580398,29Fruit and Vegetables — Operational Programmes2013Weaknesses in PO recognition checks: OP2011 — FY2011-2013FLAT RATE5,00 %EUR– 3853,070,00– 3853,07Fruit and Vegetables — Operational programmes incl withdrawals2014Weaknesses in PO recognition checks: OP2011 — FY2014FLAT RATE5,00 %EUR6043,130,006043,13Fruit and Vegetables — Operational Programmes2012Weaknesses in PO recognition checks: OP2012 — FY2012-2013FLAT RATE2,00 %EUR– 464814,600,00– 464814,60Fruit and Vegetables — Operational Programmes2013Weaknesses in PO recognition checks: OP2012 — FY2012-2013FLAT RATE2,00 %EUR– 1407604,320,00– 1407604,32Fruit and Vegetables — Operational programmes incl withdrawals2014Weaknesses in PO recognition checks: OP2012 — FY2014FLAT RATE2,00 %EUR1101,640,001101,64Total IT:EUR– 15635796,74– 1823,12– 15633973,62Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVCross Compliance2014Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar I — CY 2013ONE OFFEUR– 189485,560,00– 189485,56 Cross Compliance2015Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar I — CY 2014ONE OFFEUR– 210598,790,00– 210598,79Total LV:EUR– 400084,350,00– 400084,35Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2014EAGF Non-IACS error detected in compliance testing of the OTSCONE OFFEUR– 7165,390,00– 7165,39Fruit and Vegetables — Exceptional support measures2011Incorrect (area/production) yieldsONE OFFEUR– 26377055,48– 669020,35– 25708035,13Food Aid within the Community2010non-compliance with public procurement rules — plan year 2010ONE OFFEUR– 1873784,070,00– 1873784,07Food Aid within the Community2011non-compliance with public procurement rules — plan year 2010ONE OFFEUR– 27609,400,00– 27609,40Food Aid within the Community2011non-compliance with public procurement rules — plan year 2011ONE OFFEUR– 1442500,040,00– 1442500,04Food Aid within the Community2012non-compliance with public procurement rules — plan year 2011ONE OFFEUR– 18723,790,00– 18723,79 Food Aid within the Community2012non-compliance with public procurement rules — plan year 2012ONE OFFEUR– 329465,320,00– 329465,32Fruit and Vegetables — Exceptional support measures2011Weaknesses regarding notifications and ex-ante controlsFLAT RATE5,00 %EUR– 937813,75– 547965,83– 389847,92Total PL:EUR– 31014117,24– 1216986,18– 29797131,06CurrencyAmountDeductionsFinancial ImpactEUR– 104413086,11– 8854484,68– 95558601,43 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGCertification2014EAFRD IACS known errorONE OFFEUR– 9930,630,00– 9930,63Certification2013EAFRD IACS overstatement and known errorONE OFFEUR– 186798,270,00– 186798,27Certification2014EAFRD Non-IACS known errorONE OFFEUR– 581320,040,00– 581320,04Certification2013EAFRD Non-IACS Most Likely ErrorONE OFFEUR– 1797022,090,00– 1797022,09Certification2014Financial errors under Measures 121 and 123ONE OFFEUR– 125203,540,00– 125203,54

Certification2013Measure 123 — evaluation committee issuesONE OFFEUR– 41588,290,00– 41588,29Certification2014Other EAFRD errorsONE OFFEUR– 11380,500,00– 11380,50Total BG:EUR– 2753243,360,00– 2753243,36Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCYCross Compliance2013Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2013FLAT RATE10,00 %EUR– 1482,850,00– 1482,85Cross Compliance2014Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2013FLAT RATE10,00 %EUR– 117859,180,00– 117859,18Cross Compliance2014Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2014FLAT RATE10,00 %EUR– 150,090,00– 150,09Cross Compliance2015Deficiencies in all 4 key controls and 2 ancillary controls (control stats, supervision) — RD — CY 2014FLAT RATE10,00 %EUR– 115046,280,00– 115046,28Total CY:EUR– 234538,400,00– 234538,40 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECross Compliance2015Deficient evaluation of animals with 2 ear tags missing (SMRs 7, 8) — CY 2013ONE OFFEUR– 291,680,00– 291,68Total DE:EUR– 291,680,00– 291,68Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESCertification2013Action Plan measures 122, 223 and 226. Court ruling (not adequately supported)ONE OFFEUR– 33557,180,00– 33557,18Certification2012Errors from previous years for which recoveries have not been initiatedONE OFFEUR– 5463,580,00– 5463,58Certification2011Missing justification of the payment of an invoiceONE OFFEUR– 35,990,00– 35,99Certification2012MLE for EAFRD Non-IACS populationONE OFFEUR– 347412,150,00– 347412,15Total ES:EUR– 386468,900,00– 386468,90Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFIRural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringementONE OFFEUR– 2548,820,00– 2548,82 Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringementONE OFFEUR– 54037,450,00– 54037,45Rural Development EAFRD Axis 2 (2007-2013, area related measures)2015Measure 214: Verification of eligibility criteria for Organic farming, and assessment of a retroactive nature of an infringementONE OFFEUR– 28246,380,00– 28246,38Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringementONE OFFEUR– 38301,030,00– 38301,03Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2015Measure 215: Appropriate verification of commitments related to grazing/outdoor access, and assessment of a retroactive nature of an infringementONE OFFEUR– 31769,210,00– 31769,21Total FI:EUR– 154902,890,00– 154902,89Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)FLAT RATE2,00 %EUR– 1258058,85– 884557,22– 373501,63

Rural Development EAFRD Axis 1 — Measures with flat rate support2014Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)FLAT RATE2,00 %EUR– 1539396,190,00– 1539396,19Rural Development EAFRD Axis 1 — Measures with flat rate support2015Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)FLAT RATE2,00 %EUR– 381195,390,00– 381195,39Rural Development EAFRD (2014-2020) Measures with flat-rate support2016Non-compliance with Art. 25 of Regulation 65/2011 (OTSC carried out after the final payment)FLAT RATE2,00 %EUR– 1681851,570,00– 1681851,57Total FR:EUR– 4860502,00– 884557,22– 3975944,78Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAFRD Axis 2 (2007-2013, area related measures)2013Eligibility of permanent pastureONE OFFEUR– 16790207,07– 482,39– 16789724,68Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Eligibility of permanent pastureONE OFFEUR– 4092054,100,00– 4092054,10Certification2013Errors detected by the Certification Body in the completeness test of the Annex III tableONE OFFEUR– 80114,440,00– 80114,44 Rural Development EAFRD (2014-2020) measures subject to IACS2015Measures 211 and 212: non eligibility of permanent pastureONE OFFEUR– 2075014,040,00– 2075014,04Total GR:EUR– 23037389,65– 482,39– 23036907,26Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHURural Development EAFRD Axis 4 LEADER (2007-2013)2014Weakness in the project selection process for the third round of applicationsFLAT RATE5,00 %EUR– 2042124,670,00– 2042124,67Rural Development EAFRD Axis 4 LEADER (2007-2013)2015Weakness in the project selection process for the third round of applicationsFLAT RATE5,00 %EUR– 1664147,370,00– 1664147,37Total HU:EUR– 3706272,040,00– 3706272,04Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Axis 2 (2007-2013, non area related measures)2013Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)FLAT RATE2,00 %EUR– 15494,800,00– 15494,80Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)FLAT RATE2,00 %EUR– 56911,920,00– 56911,92 Rural Development EAFRD (2014-2020) forestry measures2015Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)FLAT RATE2,00 %EUR– 42742,250,00– 42742,25Rural Development EAFRD (2014-2020) Investment — private beneficiaries2015Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)FLAT RATE2,00 %EUR– 1353,140,00– 1353,14Rural Development EAFRD (2014-2020) forestry measures2016Measures 216 and 226: Adequate audit trail (recording of the control work undertaken) for administrative and on-the-spot checks (Ancillary control)FLAT RATE2,00 %EUR– 1739,030,00– 1739,03Certification2012non-respect of payment deadlinesONE OFFEUR– 5006487,10– 5006487,100,00Rural Development EAFRD Investment — private beneficiaries2015The Italian authorities have not sufficiently crosschecked the various available databases in order to spot the possible double-financed solar panels.ONE OFFEUR– 216521,270,00– 216521,27Total IT:EUR– 5341249,51– 5006487,10– 334762,41Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVCross Compliance2014Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2013ONE OFFEUR– 125376,520,00– 125376,52

Cross Compliance2015Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2013ONE OFFEUR– 3253,180,00– 3253,18Cross Compliance2014Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2014ONE OFFEUR– 83384,340,00– 83384,34Cross Compliance2015Insufficient number of on-the-spot checks for SMRs 7 & 8, deficient checks of animal movement notifications — Pillar II — CY 2014ONE OFFEUR– 2163,590,00– 2163,59Total LV:EUR– 214177,630,00– 214177,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2014EAFRD Non-IACS error detected in compliance testing of the OTSCONE OFFEUR– 1125,270,00– 1125,27Total PL:EUR– 1125,270,00– 1125,27Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSERural Development EAFRD Axis 2 (2007-2013, non area related measures)2013Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offersFLAT RATE5,00 %EUR– 17893,400,00– 17893,40 Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offersFLAT RATE5,00 %EUR– 207835,80– 207835,800,00Rural Development EAFRD (2014-2020) Investment — private beneficiaries2015Measure 216 — Appropriate evaluation of the reasonableness of costs using a comparison of different offersFLAT RATE5,00 %EUR– 242832,600,00– 242832,60Rural Development EAFRD Axis 2 (2007-2013, non area related measures)2014Measure 227 — Weaknesses in relation to the verification of public procurement procedureFLAT RATE5,00 %EUR– 3525,20– 3525,200,00Rural Development EAFRD (2014-2020) forestry measures2015Measure 227 — Weaknesses in relation to the verification of public procurement procedureFLAT RATE5,00 %EUR– 4039,150,00– 4039,15Total SE:EUR– 476126,15– 211361,00– 264765,15CurrencyAmountDeductionsFinancial ImpactEUR– 41166287,48– 6102887,71– 35063399,77