Commission Implementing Decision (EU) 2017/2014 of 8 November 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) 7263)

Commission Implementing Decision (EU) 2017/2014 of 8 November 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) 7263) (Only the Bulgarian, Croatian, Czech, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Latvian, Polish, Portuguese, Romanian, Slovak, 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 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) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. (7) 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)5181852, 24 October 2017. . (8) 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 2017, HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, Republic of Croatia, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, and the United Kingdom of Great Britain and Northern Ireland. Done at Brussels, 8 November 2017. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 55 Budget Item: 05040501 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Investment — private beneficiaries2014Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014.ONE OFFEUR724824,250,00724824,25Rural Development EAFRD Investment — private beneficiaries2015Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014.ONE OFFEUR485042,740,00485042,74Rural Development EAFRD Investment — private beneficiaries2015Financial effect of Decision C(2015)5692 which partially suspended the interim payments related to the expenditure made in the period between 1 January 2015 and 31 March 2015.ONE OFFEUR434253,440,00434253,44Total BG:EUR1644120,430,001644120,43Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDERural Development EAFRD Investment — public beneficiaries2014Reimbursement of amounts already credited to the FundONE OFFEUR2606,530,002606,53Total DE:EUR2606,530,002606,53 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAFRD Axis 2 (2007-2013, area related measures)2009Reimbursement following judgment in case T-112/15FLAT RATE5,00 %EUR5007867,362318055,752689811,61Total GR:EUR5007867,362318055,752689811,61Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2010Reimbursement to the Fund part of the recovered debtsONE OFFEUR24776,090,0024776,09Total PL:EUR24776,090,0024776,09CurrencyAmountDeductionsFinancial ImpactEUR6679370,412318055,754361314,66 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESDecoupled Direct Aids2010Reimbursement following judgment in case T-143/15ONE OFFEUR1866977,31 0,001866977,31Total ES:EUR1866977,31 0,001866977,31Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRDecoupled Direct Aids2015Claim year 2014: weakness in the definition of eligible permanent pastureFLAT RATE5,00 %EUR– 18583893,42– 6101337,74– 12482555,68

Decoupled Direct Aids2015Financial effect of decision C(2014)8997FLAT RATE0,85 %EUR15774333,24 0,0015774333,24Total GR:EUR– 2809560,18– 6101337,743291777,56CurrencyAmountDeductionsFinancial ImpactEUR– 942582,87– 6101337,745158754,87 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECertification2015Random errors EAGF IACSONE OFFEUR– 151,23– 0,30– 150,93Certification2015Random errors EAGF non-IACSONE OFFEUR– 2946,930,00– 2946,93Total BE:EUR– 3098,16– 0,30– 3097,86Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECross Compliance2016animals missing 2 tagsONE OFFEUR– 141428,680,00– 141428,68Total DE:EUR– 141428,680,00– 141428,68Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESScrutiny of transactions2015Irreguliarities found by the Certification Body for which no actions were taken by the Paying Agency.ONE OFFEUR– 298854,630,00– 298854,63 Certification2015Substantive testing from Clearance of AccountsONE OFFEUR– 56056,600,00– 56056,60Reimbursement of direct aids in relation to financial discipline2015Substantive testing from financial clearance 2015ONE OFFEUR– 495,840,00– 495,84Total ES:EUR– 355407,070,00– 355407,07Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFICross Compliance2014Deficient checks for SMR 4 and animal welfare in CY 2013 Direct aidFLAT RATE2,00 %EUR– 1038579,960,00– 1038579,96Cross Compliance2015Incorrect application of repetition and tolerance for animal identification, CY 2014ONE OFFEUR– 4663,950,00– 4663,95Cross Compliance2016Incorrect application of repetition and tolerance for animal identification, CY 2015ONE OFFEUR– 34994,740,00– 34994,74Cross Compliance2015weakness in animal welfare checks CY 2014FLAT RATE2,00 %EUR– 500065,510,00– 500065,51Cross Compliance2016Weakness in checks of animal welfare CY 2015FLAT RATE2,00 %EUR– 808590,570,00– 808590,57Total FI:EUR– 2386894,730,00– 2386894,73Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2014administrative management and control weaknessONE OFFEUR– 4263667,16– 30723,67– 4232943,49 Cross Compliance2014Amount included in the annual declaration not properly justifiedONE OFFEUR– 2579,110,00– 2579,11Cross Compliance2015Amount included in the annual declaration not properly justifiedONE OFFEUR– 52039,550,00– 52039,55Certification2015Cancelled debt cases not to be charged to the FundsONE OFFEUR– 83018,340,00– 83018,34Decoupled Direct Aids2014Control system gravely deficient Corse — Claim year 2013FLAT RATE100,00 %EUR– 15083295,060,00– 15083295,06Decoupled Direct Aids2015Control system gravely deficient Corse — Claim year 2013FLAT RATE100,00 %EUR– 7869,630,00– 7869,63Decoupled Direct Aids2015Control system gravely deficient Corse — Claim year 2014FLAT RATE100,00 %EUR– 13882780,770,00– 13882780,77Decoupled Direct Aids2014Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2013ONE OFFEUR– 12489249,950,00– 12489249,95Decoupled Direct Aids2015Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2014ONE OFFEUR– 16147005,170,00– 16147005,17Decoupled Direct Aids2014Determination of ineligible areas (landes et parcours) — Claim year 2013FLAT RATE10,00 %EUR– 17694014,760,00– 17694014,76Decoupled Direct Aids2014Determination of ineligible areas (landes et parcours) — Claim year 2013FLAT RATE25,00 %EUR– 11620153,700,00– 11620153,70

Decoupled Direct Aids2015Determination of ineligible areas (landes et parcours) — Claim year 2014FLAT RATE10,00 %EUR– 18969206,750,00– 18969206,75Decoupled Direct Aids2015Determination of ineligible areas (landes et parcours) — Claim year 2014FLAT RATE25,00 %EUR– 11545441,760,00– 11545441,76Certification2015Error detected in the Annex III tablesONE OFFEUR– 1973,850,00– 1973,85Certification2015Known error for EAGF coming from the substantive testingsONE OFFEUR– 10700,410,00– 10700,41Certification2015Old debt cases potentially not recoverableONE OFFEUR– 2857310,390,00– 2857310,39Other Direct Aid — Article 68-72 of Reg.73/20092015Reconciliation — payments done after the legal deadlineONE OFFEUR– 201114,380,00– 201114,38Certification2014the administrative management and control strategy has revealed some weaknesses, regarding lack of controlONE OFFEUR– 269267,060,00– 269267,06Certification2014the results of the physical controls have not been transmitted entirelyONE OFFEUR– 50791,330,00– 50791,33Total FR:EUR– 125231479,13– 30723,67– 125200755,46Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCross Compliance2014Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2013FLAT RATE2,00 %EUR– 79411,080,00– 79411,08 Cross Compliance2015Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2014FLAT RATE2,00 %EUR– 74488,500,00– 74488,50Cross Compliance2014Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2013ONE OFFEUR– 12184,350,00– 12184,35Cross Compliance2015Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2014ONE OFFEUR– 6485,170,00– 6485,17Cross Compliance2016Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2015ONE OFFEUR– 9995,450,00– 9995,45Cross Compliance2014Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2013FLAT RATE2,00 %EUR– 49876,470,00– 49876,47Cross Compliance2015Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2014FLAT RATE2,00 %EUR– 58781,720,00– 58781,72Cross Compliance2014Tolerance for missing ear tags — SMR 8 — CY 2013FLAT RATE2,00 %EUR– 262276,720,00– 262276,72 Cross Compliance2015Tolerance for missing ear tags — SMR 8 — CY 2014FLAT RATE2,00 %EUR– 304474,570,00– 304474,57Cross Compliance2016Tolerance for missing ear tags — SMR 8 — CY 2015FLAT RATE2,00 %EUR– 363936,030,00– 363936,03Total GB:EUR– 1221910,060,00– 1221910,06Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHRCross Compliance2015Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2014FLAT RATE2,00 %EUR– 95557,120,00– 95557,12Cross Compliance2016Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2015FLAT RATE2,00 %EUR– 157414,070,00– 157414,07Cross Compliance2014Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — Wine — CY 2015FLAT RATE2,00 %EUR– 698,380,00– 698,38Total HR:EUR– 253669,570,00– 253669,57Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITDecoupled Direct Aids2013Claim modification after deadline, claim year 2012, AGEAONE OFFEUR– 28333756,03– 49039,89– 28284716,14

Other Direct Aid — Article 68-72 of Reg.73/20092013Claim modification after deadline, claim year 2012, AGEAONE OFFEUR– 6796684,30– 11763,67– 6784920,63Decoupled Direct Aids2013Claim modification after deadline, claim year 2012 and 2013, ARCEAONE OFFEUR– 1820022,160,00– 1820022,16Other Direct Aid — Article 68-72 of Reg.73/20092013Claim modification after deadline, claim year 2012 and 2013, ARCEAONE OFFEUR– 13193,050,00– 13193,05Decoupled Direct Aids2014Claim modification after deadline, claim year 2012 and 2013, ARCEAONE OFFEUR– 1781890,28– 3874,84– 1778015,44Other Direct Aid — Article 68-72 of Reg.73/20092014Claim modification after deadline, claim year 2012 and 2013, ARCEAONE OFFEUR– 21972,95– 47,79– 21925,16Decoupled Direct Aids2013Claim modification after deadline, claim year 2012, OPLOONE OFFEUR– 8590,78– 8590,780,00Cross Compliance2014Farmers w/ animals — Deficient checks of SMR 8 — CY 2013ONE OFFEUR– 620,400,00– 620,40Cross Compliance2015Farmers w/ animals — Deficient checks of SMR 8 — CY 2014ONE OFFEUR– 561,370,00– 561,37Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013FLAT RATE2,00 %EUR– 614763,69– 1165,19– 613598,50 Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013FLAT RATE2,00 %EUR– 9262,340,00– 9262,34Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 291724,220,00– 291724,22Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 832447,780,00– 832447,78 Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 992,390,00– 992,39Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 4635,250,00– 4635,25Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 224,980,00– 224,98 Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 1551,970,00– 1551,97Cross Compliance2012Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013FLAT RATE2,00 %EUR– 6799,030,00– 6799,03Cross Compliance2012Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013FLAT RATE5,00 %EUR– 1957,160,00– 1957,16

Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013FLAT RATE2,00 %EUR– 3929,050,00– 3929,05Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013FLAT RATE5,00 %EUR– 968,940,00– 968,94Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 560716,80– 970,50– 559746,30Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 13788,22– 23,88– 13764,34Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 550035,70– 955,65– 549080,05Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 13664,71– 23,77– 13640,94 Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 527012,31– 360,05– 526652,26Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, AGEAONE OFFEUR– 14541,040,00– 14541,04Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 787121,19– 473849,37– 313271,82Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 20729,68– 17912,00– 2817,68Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 843819,49– 1734,92– 842084,57Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 19396,34– 36,52– 19359,82Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 846137,920,00– 846137,92Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAGONE OFFEUR– 23388,820,00– 23388,82Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 1220531,760,00– 1220531,76 Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 21920,940,00– 21920,94Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 1194960,01– 2598,51– 1192361,50Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 36509,25– 79,37– 36429,88Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 1142899,71– 1056,51– 1141843,20Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, ARCEAONE OFFEUR– 32810,62– 30,33– 32780,29Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 26049,220,00– 26049,22Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 638,50– 10,77– 627,73Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 25241,290,00– 25241,29Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 634,93– 10,59– 624,34

Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 25428,140,00– 25428,14Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, ARPEAONE OFFEUR– 693,710,00– 693,71Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 94270,590,00– 94270,59Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 2325,790,00– 2325,79Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 92011,950,00– 92011,95Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 2203,240,00– 2203,24Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 91098,430,00– 91098,43Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, ARTEAONE OFFEUR– 2583,300,00– 2583,30Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 3193,470,00– 3193,47 Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 78,200,00– 78,20Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 3164,400,00– 3164,40Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 75,190,00– 75,19Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 3129,970,00– 3129,97Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, AVEPAONE OFFEUR– 89,890,00– 89,89Decoupled Direct Aids2013LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 1959,98– 1959,980,00Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 49,52– 49,520,00Decoupled Direct Aids2014LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 1918,620,00– 1918,62Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 46,880,00– 46,88 Decoupled Direct Aids2015LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 1930,090,00– 1930,09Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS abandoned land, claim year 2012-2014, OPLOONE OFFEUR– 52,540,00– 52,54Decoupled Direct Aids2013LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 1989874,51– 3444,06– 1986430,45Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 48931,70– 84,68– 48847,02Decoupled Direct Aids2014LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 1951969,37– 3391,41– 1948577,96Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 48493,36– 84,25– 48409,11Decoupled Direct Aids2015LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 1870263,85– 1277,74– 1868986,11Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS overlapping area, claim years 2012-2014, AGEAONE OFFEUR– 51603,340,00– 51603,34Decoupled Direct Aids2013LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 67947,65– 140,14– 67807,51

Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 1787,50– 1787,500,00Decoupled Direct Aids2014LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 73120,03– 160,49– 72959,54Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 1659,94– 3,64– 1656,30Decoupled Direct Aids2015LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 73604,540,00– 73604,54Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS overlapping area, claim years 2012-2014, AGREAONE OFFEUR– 2056,980,00– 2056,98Decoupled Direct Aids2013LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 156729,910,00– 156729,91Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 2814,910,00– 2814,91Decoupled Direct Aids2014LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 153446,20– 94398,39– 59047,81Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 4688,19– 1006,12– 3682,07 Decoupled Direct Aids2015LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 146761,08– 135,67– 146625,41Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS overlapping area, claim years 2012-2014, ARCEAONE OFFEUR– 4213,24– 3,89– 4209,35Decoupled Direct Aids2013LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 156778,050,00– 156778,05Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 3842,93– 3842,930,00Decoupled Direct Aids2014LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 151915,490,00– 151915,49Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 3821,33– 1,02– 3820,31Decoupled Direct Aids2015LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 153040,070,00– 153040,07Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS overlapping area, claim years 2012-2014, ARPEAONE OFFEUR– 4175,060,00– 4175,06Decoupled Direct Aids2013LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 114317,91– 114317,910,00 Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 2888,33– 2888,330,00Decoupled Direct Aids2014LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 111904,810,00– 111904,81Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 2734,500,00– 2734,50Decoupled Direct Aids2015LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 112574,010,00– 112574,01Other Direct Aid — Article 68-72 of Reg.73/20092015LPIS overlapping area, claim years 2012-2014, OPLOONE OFFEUR– 3064,270,00– 3064,27Decoupled Direct Aids2013LPIS overlapping area, claim years 2012 and 2013, ARTEAONE OFFEUR– 271670,490,00– 271670,49Other Direct Aid — Article 68-72 of Reg.73/20092013LPIS overlapping area, claim years 2012 and 2013, ARTEAONE OFFEUR– 7068,690,00– 7068,69Decoupled Direct Aids2014LPIS overlapping area, claim years 2012 and 2013, ARTEAONE OFFEUR– 265161,500,00– 265161,50Other Direct Aid — Article 68-72 of Reg.73/20092014LPIS overlapping area, claim years 2012 and 2013, ARTEAONE OFFEUR– 6696,230,00– 6696,23

Decoupled Direct Aids2013Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 1019368,88– 1764,31– 1017604,57Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 25066,63– 43,37– 25023,26Decoupled Direct Aids2014Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 999950,88– 1737,35– 998213,53Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 24842,08– 43,15– 24798,93Decoupled Direct Aids2015Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 958094,96– 654,56– 957440,40Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, AGEAONE OFFEUR– 26435,260,00– 26435,26Decoupled Direct Aids2013Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 7378,38– 15,22– 7363,16Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 194,10– 194,100,00Decoupled Direct Aids2014Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 7940,06– 17,44– 7922,62 Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 180,25– 0,38– 179,87Decoupled Direct Aids2015Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 7992,670,00– 7992,67Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, AGREAONE OFFEUR– 223,370,00– 223,37Decoupled Direct Aids2013Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 8174,580,00– 8174,58Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 215,950,00– 215,95Decoupled Direct Aids2014Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 8425,650,00– 8425,65Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 207,760,00– 207,76Decoupled Direct Aids2015Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 8403,160,00– 8403,16Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, APPAGONE OFFEUR– 217,400,00– 217,40 Decoupled Direct Aids2013Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 318606,390,00– 318606,39Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 5722,210,00– 5722,21Decoupled Direct Aids2014Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 311931,16– 678,32– 311252,84Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 9530,35– 20,72– 9509,63Decoupled Direct Aids2015Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 298341,39– 275,78– 298065,61Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, ARCEAONE OFFEUR– 8564,85– 7,91– 8556,94Decoupled Direct Aids2013Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 67892,490,00– 67892,49Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 1664,19– 25,74– 1638,45Decoupled Direct Aids2014Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 65786,750,00– 65786,75

Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 1654,81– 27,62– 1627,19Decoupled Direct Aids2015Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 66273,760,00– 66273,76Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, ARPEAONE OFFEUR– 1808,000,00– 1808,00Decoupled Direct Aids2013Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 13892,600,00– 13892,60Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 342,750,00– 342,75Decoupled Direct Aids2014Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 13559,760,00– 13559,76Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 324,680,00– 324,68Decoupled Direct Aids2015Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 13425,130,00– 13425,13Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, ARTEAONE OFFEUR– 380,710,00– 380,71 Decoupled Direct Aids2013Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 27577,600,00– 27577,60Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 675,220,00– 675,22Decoupled Direct Aids2014Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 27326,760,00– 27326,76Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 649,340,00– 649,34Decoupled Direct Aids2015Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 27029,340,00– 27029,34Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, AVEPAONE OFFEUR– 776,300,00– 776,30Decoupled Direct Aids2013Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 1030,440,00– 1030,44Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 26,060,00– 26,06Decoupled Direct Aids2014Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 1036,240,00– 1036,24 Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 25,750,00– 25,75Decoupled Direct Aids2015Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 947,090,00– 947,09Other Direct Aid — Article 68-72 of Reg.73/20092015Minimum size, claim year 2012-2014, OPPABONE OFFEUR– 25,470,00– 25,47Decoupled Direct Aids2013Minimum size, claim year 2012 and 2013, OPLOONE OFFEUR– 23625,09– 23625,090,00Other Direct Aid — Article 68-72 of Reg.73/20092013Minimum size, claim year 2012 and 2013, OPLOONE OFFEUR– 615,77– 615,770,00Decoupled Direct Aids2014Minimum size, claim year 2012 and 2013, OPLOONE OFFEUR– 23126,420,00– 23126,42Other Direct Aid — Article 68-72 of Reg.73/20092014Minimum size, claim year 2012 and 2013, OPLOONE OFFEUR– 582,990,00– 582,99Decoupled Direct Aids2013Retroactive recoveries, claim year 2012, ARCEAONE OFFEUR– 807207,160,00– 807207,16Total IT:EUR– 62062317,48– 832859,40– 61229458,08 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTCross Compliance2013Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2012FLAT RATE2,00 %EUR– 406180,410,00– 406180,41Cross Compliance2014Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2013FLAT RATE2,00 %EUR– 439963,160,00– 439963,16Cross Compliance2015Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2014FLAT RATE2,00 %EUR– 453630,710,00– 453630,71Total LT:EUR– 1299774,280,00– 1299774,28Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLUCross Compliance2014CY 2013: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 69984,30– 85,03– 69899,27Cross Compliance2015CY 2014: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 76422,230,00– 76422,23Cross Compliance2016CY 2015: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 77038,320,00– 77038,32Total LU:EUR– 223444,85– 85,03– 223359,82

Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactNLFruit and Vegetables — Operational programmes incl withdrawals2016Weakness in a key controlFLAT RATE5,00 %EUR– 1974343,780,00– 1974343,78Fruit and Vegetables — Operational programmes incl withdrawals2014Weakness in one key controlFLAT RATE5,00 %EUR– 860852,990,00– 860852,99Fruit and Vegetables — Operational programmes incl withdrawals2015Weakness in one key controlFLAT RATE5,00 %EUR– 1984619,770,00– 1984619,77Total NL:EUR– 4819816,540,00– 4819816,54Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLOther Direct Aid — Article 68-72 of Reg.73/20092014Checks on the correctness of the calculation of the aid including application of administrative penaltiesONE OFFEUR– 238400,920,00– 238400,92Other Direct Aid — Article 68-72 of Reg.73/20092015Checks on the correctness of the calculation of the aid including application of administrative penaltiesONE OFFEUR– 238256,800,00– 238256,80Fruit and Vegetables — Pre-recognised Producer Groups2014Deficiencies in the national control system as regards its key and ancillary controlsFLAT RATE25,00 %EUR– 48319598,14– 1791,35– 48317806,79Fruit and Vegetables — Pre-recognised Producer Groups2015Deficiencies in the national control system as regards its key and ancillary controlsFLAT RATE25,00 %EUR– 26638201,220,00– 26638201,22 Certification2008Reimbursement to the Fund part of the recovered debtsONE OFFEUR16,950,0016,95Certification2010Reimbursement to the Fund part of the recovered debtsONE OFFEUR10806,720,0010806,72Total PL:EUR– 75423633,41– 1791,35– 75421842,06Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTWine — Restructuring2010Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 485,180,00– 485,18Wine — Restructuring2011Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 3064,87– 153,24– 2911,63Wine — Restructuring2012Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 170324,30– 930,25– 169394,05Wine — Restructuring2013Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 1015606,430,00– 1015606,43Wine — Restructuring2014Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 753322,890,00– 753322,89Wine — Restructuring2015Shortcomings in ex-ante OTSCFLAT RATE2,00 %EUR– 125604,540,00– 125604,54Total PT:EUR– 2068408,21– 1083,49– 2067324,72Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactRODecoupled Direct Aids2014Weaknesses in the OTSCONE OFFEUR– 11835286,140,00– 11835286,14Decoupled Direct Aids2015Weaknesses in the OTSCONE OFFEUR– 3174,480,00– 3174,48Total RO:EUR– 11838460,620,00– 11838460,62 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKOther Direct Aid — Article 68-72 of Reg.73/20092014Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeureONE OFFEUR– 508621,21– 1017,24– 507603,97Other Direct Aid — Article 68-72 of Reg.73/20092015Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeureONE OFFEUR– 833552,050,00– 833552,05Total SK:EUR– 1342173,26– 1017,24– 1341156,02CurrencyAmountDeductionsFinancial ImpactEUR– 288671916,05– 867560,48– 287804355,57

Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBECertification2015Known errors EAFRD IACSONE OFFEUR– 248145,470,00– 248145,47Clearance of Accounts — Financial Clearance2015Known errors EAFRD non-IACSONE OFFEUR– 97101,160,00– 97101,16Clearance of Accounts — Financial Clearance2015MLE EAFRD IACSONE OFFEUR– 801534,180,00– 801534,18Certification2015MLE EAFRD non IACSONE OFFEUR– 11819,230,00– 11819,23Total BE:EUR– 1158600,040,00– 1158600,04 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claimsFLAT RATE5,00 %EUR– 1622950,13– 13953,35– 1608996,78Rural Development EAFRD Investment — private beneficiaries2014deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claimsFLAT RATE5,00 %EUR– 4257763,81– 33684,68– 4224079,13Rural Development EAFRD Investment — private beneficiaries2015deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claimsFLAT RATE5,00 %EUR– 5216784,13– 225270,66– 4991513,47Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE5,00 %EUR– 9463,520,00– 9463,52Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE10,00 %EUR– 7640,320,00– 7640,32Rural Development EAFRD Investment — private beneficiaries2014deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE5,00 %EUR– 20290,800,00– 20290,80 Rural Development EAFRD Investment — private beneficiaries2014deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE10,00 %EUR– 14082,100,00– 14082,10Rural Development EAFRD Investment — private beneficiaries2015deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE5,00 %EUR– 10814,820,00– 10814,82Rural Development EAFRD Investment — private beneficiaries2015deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchasesFLAT RATE10,00 %EUR– 2123,560,00– 2123,56Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committeeFLAT RATE10,00 %EUR– 1339,270,00– 1339,27Rural Development EAFRD Investment — private beneficiaries2015deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committeeFLAT RATE10,00 %EUR– 61239,270,00– 61239,27Rural Development EAFRD Investment — private beneficiaries2015deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committeeFLAT RATE15,00 %EUR– 501851,890,00– 501851,89Rural Development EAFRD Investment — private beneficiaries2014deficinency in key control Verification of eligibility of investment. Correction of ineligible aid.ONE OFFEUR– 127056,530,00– 127056,53

Rural Development EAFRD Investment — private beneficiaries2015deficinency in key control Verification of eligibility of investment. Correction of ineligible aid.ONE OFFEUR– 309809,430,00– 309809,43Total BG:EUR– 12163209,58– 272908,69– 11890300,89Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZCertification2015Financial errors in the EAFRD Non-IACS populationONE OFFEUR– 771065,760,00– 771065,76Total CZ:EUR– 771065,760,00– 771065,76Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2015Financial errors in the EAFRD Non-IACS populationONE OFFEUR– 56245,500,00– 56245,50Total DE:EUR– 56245,500,00– 56245,50Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESRural Development EAFRD Investment — public beneficiaries2014Financing of ineligible VATFLAT RATE100,00 %EUR– 1021311,750,00– 1021311,75Rural Development EAFRD Investment — public beneficiaries2014Lack of justification of winning tender selectionFLAT RATE25,00 %EUR– 7297,530,00– 7297,53Total ES:EUR– 1028609,280,00– 1028609,28 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFICross Compliance2013Deficient checks for SMR 4 and animal welfare in CY 2013 Rural developmentFLAT RATE2,00 %EUR– 325599,650,00– 325599,65Cross Compliance2014Deficient checks for SMR 4 and animal welfare in CY 2013 Rural developmentFLAT RATE2,00 %EUR– 155351,640,00– 155351,64Cross Compliance2014weakness in animal welfare checks CY 2014 RDFLAT RATE2,00 %EUR– 283404,930,00– 283404,93Cross Compliance2015weakness in animal welfare checks CY 2014 RDFLAT RATE2,00 %EUR– 101146,890,00– 101146,89Total FI:EUR– 865503,110,00– 865503,11Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRClearance of Accounts — Financial Clearance2015Known error detected during substantive testing — test n°SIGC_09ONE OFFEUR– 109,740,00– 109,74Clearance of Accounts — Financial Clearance2015Known error — test EAFRD IACS 76ONE OFFEUR– 4,280,00– 4,28Clearance of Accounts — Financial Clearance2015Known error — test EAFRD NIACS_127ONE OFFEUR– 3174,190,00– 3174,19Clearance of Accounts — Financial Clearance2015Most Likely Error calculated for the RDR 3 (2014-2020 program), for FY2015, EAFRD IACS.ONE OFFEUR– 43665,750,00– 43665,75 Clearance of Accounts — Financial Clearance2015Most Likely Error — FEADER SIGC — 2014-2020ONE OFFEUR– 13127243,300,00– 13127243,30Total FR:EUR– 13174197,260,00– 13174197,26Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGBCertification2015Financial errors EAFRD populationONE OFFEUR– 144040,030,00– 144040,03Clearance of Accounts — Financial Clearance2015Financial errors EAFRD populationONE OFFEUR– 4796,440,00– 4796,44Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 212 — Not respect of the livestock densityONE OFFEUR– 311,970,00– 311,97Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 212 — Not respect of the livestock densityONE OFFEUR– 16634,060,00– 16634,06Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214 — Lack of Documentation concerning the on-the-spot checks (Follow up of RD2/2011/017/UK)FLAT RATE2,00 %EUR– 2372,97– 2372,970,00Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)ONE OFFEUR– 110769,34– 2493,67– 108275,67

Rural Development EAFRD Axis 2 (2007-2013, area related measures)2015Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK)ONE OFFEUR– 344025,950,00– 344025,95Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.ONE OFFEUR– 562686,140,00– 562686,14Rural Development EAFRD Axis 2 (2007-2013, area related measures)2015Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006.ONE OFFEUR– 271381,750,00– 271381,75Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2013ONE OFFEUR– 39988,910,00– 39988,91Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2014ONE OFFEUR– 565888,190,00– 565888,19Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)ONE OFFEUR– 1027,580,00– 1027,58Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014)ONE OFFEUR– 25274,320,00– 25274,32 Rural Development EAFRD (2014-2020) forestry measures2015Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2015)ONE OFFEUR– 56264,650,00– 56264,65Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 221 — Lack of check of eligibility conditions for the prior use of landFLAT RATE5,00 %EUR– 3385,42– 0,38– 3385,04Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 221 — Lack of check of eligibility conditions for the prior use of landFLAT RATE5,00 %EUR– 81064,20– 223,91– 80840,29Rural Development EAFRD Axis 2 (2007-2013, area related measures)2013Measure 221 — No in-situ visits regarding planting the trees (Title II requirement)FLAT RATE5,00 %EUR– 8949,140,00– 8949,14Rural Development EAFRD Axis 2 (2007-2013, area related measures)2014Measure 221 — No in-situ visits regarding planting the trees (Title II requirement)FLAT RATE5,00 %EUR– 211518,400,00– 211518,40Total GB:EUR– 2450379,46– 5090,93– 2445288,53Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIERural Development EAFRD Axis 4 LEADER (2007-2013)2014weaknesses in key and ancillary controlsFLAT RATE5,00 %EUR– 4342,610,00– 4342,61Rural Development EAFRD Leader2015weaknesses in key and ancillary controlsFLAT RATE5,00 %EUR– 23101,130,00– 23101,13 Rural Development EAFRD Leader2016weaknesses in key and ancillary controlsFLAT RATE5,00 %EUR– 98336,230,00– 98336,23Total IE:EUR– 125779,970,00– 125779,97Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactITRural Development EAFRD Technical Assistance (2007-2013)2013Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)FLAT RATE2,00 %EUR– 11166,67– 10455,61– 711,06Rural Development EAFRD Technical Assistance (2007-2013)2014Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)FLAT RATE2,00 %EUR– 32387,90– 605,55– 31782,35Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015)FLAT RATE2,00 %EUR– 12665,03– 274,75– 12390,28

Rural Development EAFRD Technical Assistance (2007-2013)2011Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 54949,440,00– 54949,44Rural Development EAFRD Technical Assistance (2007-2013)2013Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 52201,970,00– 52201,97Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 1373,740,00– 1373,74Rural Development EAFRD (2014-2020) Investment — public beneficiaries2016Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 1373,740,00– 1373,74Rural Development EAFRD Technical Assistance (2007-2013)2012Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bidONE OFFEUR– 2305,140,00– 2305,14 Rural Development EAFRD Technical Assistance (2007-2013)2013Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bidONE OFFEUR– 3959,820,00– 3959,82Rural Development EAFRD Technical Assistance (2007-2013)2014Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bidONE OFFEUR– 1513,870,00– 1513,87Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bidONE OFFEUR– 382,100,00– 382,10Rural Development EAFRD (2014-2020) Investment — public beneficiaries2016Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bidONE OFFEUR– 255,010,00– 255,01Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013FLAT RATE2,00 %EUR– 29480,210,00– 29480,21 Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013FLAT RATE2,00 %EUR– 24874,240,00– 24874,24Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013FLAT RATE2,00 %EUR– 30810,510,00– 30810,51Cross Compliance2012Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 21989,780,00– 21989,78

Cross Compliance2012Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 33052,520,00– 33052,52Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 14961,860,00– 14961,86Cross Compliance2013Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 29996,970,00– 29996,97 Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 11218,440,00– 11218,44Cross Compliance2014Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 27630,580,00– 27630,58Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE2,00 %EUR– 3049,690,00– 3049,69 Cross Compliance2015Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012FLAT RATE5,00 %EUR– 13853,160,00– 13853,16Rural Development EAFRD Axis 1 — Measures with flat rate support2014FY2014 — young farmers: non-respect of 18-month ruleFLAT RATE5,00 %EUR– 1027,120,00– 1027,12Rural Development EAFRD (2014-2020) Measures with flat-rate support2015FY2015 — young farmers: non-respect of 18-month ruleFLAT RATE5,00 %EUR– 331985,980,00– 331985,98Rural Development EAFRD (2014-2020) Measures with flat-rate support2016FY2016 — young farmers: non-respect of 18-month ruleFLAT RATE5,00 %EUR– 126856,360,00– 126856,36Rural Development EAFRD (2014-2020) Measures with flat-rate support2017FY2017 — young farmers: non-respect of 18-month ruleFLAT RATE5,00 %EUR– 9087,540,00– 9087,54 Rural Development EAFRD Technical Assistance (2007-2013)2013Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)FLAT RATE2,00 %EUR– 5824,38– 2995,30– 2829,08Rural Development EAFRD Technical Assistance (2007-2013)2014Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)FLAT RATE2,00 %EUR– 17149,42– 4505,32– 12644,10Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering)FLAT RATE2,00 %EUR– 10570,48– 6469,36– 4101,12

Rural Development EAFRD Technical Assistance (2007-2013)2013Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)FLAT RATE5,00 %EUR– 25043,61– 3091,72– 21951,89Rural Development EAFRD Technical Assistance (2007-2013)2014Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)FLAT RATE5,00 %EUR– 35827,50– 3447,07– 32380,43Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)FLAT RATE5,00 %EUR– 38552,450,00– 38552,45 Rural Development EAFRD (2014-2020) Investment — public beneficiaries2016Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering)FLAT RATE5,00 %EUR– 41499,540,00– 41499,54Rural Development EAFRD Technical Assistance (2007-2013)2012Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 4250,180,00– 4250,18Rural Development EAFRD Technical Assistance (2007-2013)2013Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 19540,680,00– 19540,68Rural Development EAFRD Technical Assistance (2007-2013)2014Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 11263,300,00– 11263,30 Rural Development EAFRD (2014-2020) Investment — public beneficiaries2015Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 16173,400,00– 16173,40Rural Development EAFRD (2014-2020) Investment — public beneficiaries2016Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bidONE OFFEUR– 8607,110,00– 8607,11Rural Development EAFRD Technical Assistance (2007-2013)2013Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operationONE OFFEUR– 61834,520,00– 61834,52Rural Development EAFRD Technical Assistance (2007-2013)2014Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operationONE OFFEUR– 68941,410,00– 68941,41Total IT:EUR– 1249487,37– 31844,68– 1217642,69Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLTCross Compliance2012Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012FLAT RATE2,00 %EUR– 2462,790,00– 2462,79

Cross Compliance2013Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012FLAT RATE2,00 %EUR– 72101,540,00– 72101,54Cross Compliance2013Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013FLAT RATE2,00 %EUR– 837,950,00– 837,95Cross Compliance2014Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013FLAT RATE2,00 %EUR– 92752,910,00– 92752,91Cross Compliance2014Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014FLAT RATE2,00 %EUR– 1734,130,00– 1734,13Cross Compliance2015Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014FLAT RATE2,00 %EUR– 90987,070,00– 90987,07Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE5,00 %EUR– 1756486,46– 37393,69– 1719092,77 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE10,00 %EUR– 1040377,83– 4922,34– 1035455,49Rural Development EAFRD Investment — private beneficiaries2014deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE5,00 %EUR– 1517262,55– 77625,07– 1439637,48Rural Development EAFRD Investment — private beneficiaries2014deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE10,00 %EUR– 1313648,60– 15089,25– 1298559,35Rural Development EAFRD Investment — private beneficiaries2015deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE5,00 %EUR– 1402455,040,00– 1402455,04Rural Development EAFRD Investment — private beneficiaries2015deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSCFLAT RATE10,00 %EUR– 167616,81– 15404,74– 152212,07Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013verification of eligibility of applicantONE OFFEUR– 797096,990,00– 797096,99Rural Development EAFRD Investment — private beneficiaries2014verification of eligibility of applicantONE OFFEUR– 1703393,840,00– 1703393,84 Rural Development EAFRD (2014-2020) Measures with flat-rate support2015verification of eligibility of applicantONE OFFEUR– 154047,360,00– 154047,36Rural Development EAFRD Investment — public beneficiaries2014verification of eligibility of investmentONE OFFEUR– 43755,490,00– 43755,49Total LT:EUR– 10157017,36– 150435,09– 10006582,27Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLUCross Compliance2014CY 2013: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 7338,140,00– 7338,14Cross Compliance2015CY 2014: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 1225,380,00– 1225,38Cross Compliance2016CY 2015: Weaknasses in SMR 11 and sanctioning level.ONE OFFEUR– 2,820,00– 2,82Total LU:EUR– 8566,340,00– 8566,34Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactLVRural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Insufficient implementation of sanctions + SME checkONE OFFEUR– 213592,440,00– 213592,44

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Insufficient implementation of sanctions + SME checkONE OFFEUR– 114193,830,00– 114193,83Rural Development EAFRD Investment — private beneficiaries2014SME check insufficient — headcountONE OFFEUR– 296320,750,00– 296320,75Total LV:EUR– 624107,020,00– 624107,02Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLRural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012

1. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE14,51 %EUR– 3327453,25– 1011804,53– 2315648,72Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013
2. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE14,51 %EUR– 10133272,65– 3001697,73– 7131574,92Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013
3. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE17,07 %EUR– 35693490,85– 8987525,67– 26705965,18Rural Development EAFRD Axis 1 — Measures with flat rate support2014
4. Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE17,07 %EUR– 11900888,180,00– 11900888,18 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2012
5. Non-verification of voting rights on the second level (Finding 3) FLAT RATE5,00 %EUR– 130548,630,00– 130548,63Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013
6. Non-verification of voting rights on the second level (Finding 3) FLAT RATE5,00 %EUR– 1217145,33– 7306,66– 1209838,67Rural Development EAFRD Axis 1 — Measures with flat rate support2014
7. Non-verification of voting rights on the second level (Finding 3) FLAT RATE5,00 %EUR– 1170840,370,00– 1170840,37Rural Development EAFRD Axis 1 — Measures with flat rate support2015
8. Non-verification of voting rights on the second level (Finding 3) FLAT RATE5,00 %EUR– 1585921,870,00– 1585921,87Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)2013
9. Creation of artificial conditions (Finding 2) ONE OFFEUR– 146133,240,00– 146133,24Certification2015Financial errors in the EAFRD Non-IACS populationONE OFFEUR– 107758,420,00– 107758,42Rural Development EAFRD (2014-2020) Measures with flat-rate support2016Non-verification of voting rights in the second levelFLAT RATE5,00 %EUR– 446416,620,00– 446416,62Total PL:EUR– 65859869,41– 13008334,59– 52851534,82 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPTRural Development EAFRD Investment — private beneficiaries2015Non eligible beneficiaries — semi large enterprises — Registered as irregularitiesONE OFFEUR– 45116,660,00– 45116,66Rural Development EAFRD Investment — private beneficiaries2014Non eligible beneficiaries — semi large enterprises — Registered as irregularitiesONE OFFEUR– 114524,57– 471,23– 114053,34Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2013Non eligible beneficiaries — Semi Large Enterprises — Registered as irregularitiesONE OFFEUR– 672906,57– 13458,13– 659448,44Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2011Non eligible beneficiary — Semi Large Enterprise — Registered as irregularitiesONE OFFEUR– 199422,47– 3988,45– 195434,02Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)2012Non eligible beneficiary — Semi Large Enterprises — Registered as irregularitiesONE OFFEUR– 372136,66– 5464,68– 366671,98Total PT:EUR– 1404106,93– 23382,49– 1380724,44Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactROCertification2013EAFRD IACS: MLEONE OFFEUR– 7649254,280,00– 7649254,28Certification2013EAFRD non-IACS: Most Likely ErrorONE OFFEUR– 17157152,02– 2791049,08– 14366102,94Total RO:EUR– 24806406,30– 2791049,08– 22015357,22