Commission Implementing Decision (EU) 2019/949 of 5 June 2019 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(2019) 3981)

Commission Implementing Decision (EU) 2019/949 of 5 June 2019 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(2019) 3981) (Only the Bulgarian, Czech, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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 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(2019)3170272 . (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 April 2019,

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 Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic and the Slovak Republic. Done at Brussels, 5 June 2019. For the Commission Phil Hogan Member of the Commission

Annex

ANNEX Decision: 60 Budget Item: 050452 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRRural Development EAGGF (2000-2006) - Improving the competitiveness2011Reimbursement following judgment in case C-670/17PONE OFFEUR72105592,410,0072105592,41Total GR:EUR72105592,410,0072105592,41CurrencyAmountDeductionsFinancial ImpactEUR72105592,410,0072105592,41 Budget Item: 05070107 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2012Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR9630390,110,009630390,11Other Direct Aid - Article 68-72 of Reg. 73/20092012Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR1576620,230,001576620,23Other Direct Aids2012Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR968446,88– 0,01968446,89Decoupled Direct Aids2013Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR9594884,580,009594884,58 Other Direct Aid - Article 68-72 of Reg. 73/20092013Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR1651565,640,001651565,64Other Direct Aids2013Reimbursement following judgment in case T-156/15FLAT RATE100,00 %EUR930600,780,00930600,78Total FR:EUR24352508,22– 0,0124352508,23CurrencyAmountDeductionsFinancial ImpactEUR24352508,22– 0,0124352508,23 Budget Item: 6701 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATCertification2017 CEB/2018/001/AT Errors in the EAGF population ONE OFFEUR– 244593,89– 124,07– 244469,82Total AT:EUR– 244593,89– 124,07– 244469,82Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBEDecoupled Direct Aids2017Weakness in administrative checks in respect of the aid claimedONE OFFEUR– 12999,050,00– 12999,05Decoupled Direct Aids2016Weakness in administrative checks in respect of the aid claimedONE OFFEUR– 27973,790,00– 27973,79Decoupled Direct Aids2016Weakness in the correct calculation of the aid including administrative reductions and penaltiesONE OFFEUR– 14715,590,00– 14715,59 Decoupled Direct Aids2017Weakness in the correct calculation of the aid including administrative reductions and penaltiesONE OFFEUR– 12418,850,00– 12418,85Decoupled Direct Aids2016Weakness in the performance of OTSC of sufficient qualityONE OFFEUR– 29289,000,00– 29289,00Decoupled Direct Aids2016Weakness in the performance of crosschecks to establish eligibility of the parcel declaredONE OFFEUR– 2191,260,00– 2191,26Decoupled Direct Aids2018Weakness in the performance of OTSC of sufficient qualityONE OFFEUR– 37795,750,00– 37795,75Decoupled Direct Aids2017Weakness in the performance of OTSC of sufficient qualityONE OFFEUR– 39280,160,00– 39280,16Total BE:EUR– 176663,450,00– 176663,45Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBGPromotion Measures2013competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 9095,980,00– 9095,98Promotion Measures2014competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 59411,710,00– 59411,71Promotion Measures2015competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 40564,980,00– 40564,98Promotion Measures2016competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 33543,970,00– 33543,97Promotion Measures2017competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 51618,390,00– 51618,39

Promotion Measures2018competitive selection of implementing bodiesFLAT RATE5,00 %EUR– 28896,310,00– 28896,31Total BG:EUR– 223131,340,00– 223131,34Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2014financial errors detected by CBONE OFFEUR– 2044,54– 623,96– 1420,58Certification2015financial errors detected by CBONE OFFEUR– 49706,620,00– 49706,62Certification2016financial errors detected by CBONE OFFEUR– 7164,69– 143,01– 7021,68Total DE:EUR– 58915,85– 766,97– 58148,88Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESClearance of Accounts - Financial Clearance20171 error coming from substantive testingONE OFFEUR– 54828,840,00– 54828,84Clearance of Accounts - Financial Clearance20172 errors coming from substantive testingONE OFFEUR– 45558,720,00– 45558,72Decoupled Direct Aids2016Calculation of administrative reductions for late lodgingONE OFFEUR– 204,400,00– 204,40Decoupled Direct Aids2017Calculation of administrative reductions for late lodgingONE OFFEUR– 370,280,00– 370,28Decoupled Direct Aids2018Calculation of administrative reductions for late lodgingONE OFFEUR– 9,090,00– 9,09 Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in two key controls affecting certain actions OP 2015FLAT RATE5,00 %EUR– 321760,210,00– 321760,21Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiencies in two key controls affecting certain actions OP 2015FLAT RATE5,00 %EUR– 19356,880,00– 19356,88Fruit and Vegetables - Operational programmes incl withdrawals2015Deficiencies in two key controls affecting several type of actions OP 2014FLAT RATE5,00 %EUR– 308998,780,00– 308998,78Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in two key controls affecting several type of actions OP 2014FLAT RATE5,00 %EUR– 25996,020,00– 25996,02Fruit and Vegetables - Operational programmes incl withdrawals2016Deficiencies in two key controls affecting several types of actions in OP 2016FLAT RATE5,00 %EUR– 12943,950,00– 12943,95Fruit and Vegetables - Operational programmes incl withdrawals2017Deficiencies in two key controls affecting several types of actions in OP 2016FLAT RATE5,00 %EUR– 368280,610,00– 368280,61Other Direct Aid - POSEI (2014+)2017Known errors EAGF populationONE OFFEUR– 14613,060,00– 14613,06Clearance of Accounts - Financial Clearance2016MLEONE OFFEUR– 71516,80– 0,23– 71516,57Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES01 - OP 2016ONE OFFEUR– 269821,580,00– 269821,58 Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES03 - OP 2016ONE OFFEUR– 98,450,00– 98,45Fruit and Vegetables - Operational programmes incl withdrawals2016Non eligible cost for environmental action ES04 - OP 2016ONE OFFEUR– 14818,730,00– 14818,73Fruit and Vegetables - Operational programmes incl withdrawals2016Non eligible cost for environmental action ES07 - OP 2016ONE OFFEUR– 1368,840,00– 1368,84Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES07 - OP 2016ONE OFFEUR– 2530,890,00– 2530,89Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES08 - OP 2016ONE OFFEUR– 1579,720,00– 1579,72Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES10 - OP 2016ONE OFFEUR– 29651,250,00– 29651,25Fruit and Vegetables - Operational programmes incl withdrawals2016Non eligible cost for environmental action ES13 - OP 2016ONE OFFEUR– 10261,270,00– 10261,27Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES13 - OP 2016ONE OFFEUR– 291953,220,00– 291953,22Fruit and Vegetables - Operational programmes incl withdrawals2016Non eligible cost for environmental action ES14 - OP 2016ONE OFFEUR– 430,010,00– 430,01

Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES14 - OP 2016ONE OFFEUR– 57303,490,00– 57303,49Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES16 - OP 2016ONE OFFEUR– 10206,610,00– 10206,61Fruit and Vegetables - Operational programmes incl withdrawals2016Non eligible cost for environmental action ES17 - OP 2016ONE OFFEUR– 29177,460,00– 29177,46Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligible cost for environmental action ES17 - OP 2016ONE OFFEUR– 462341,090,00– 462341,09Decoupled Direct Aids2016Quality of on-the-spot-checksONE OFFEUR– 25491,940,00– 25491,94Decoupled Direct Aids2017Quality of on-the-spot-checksONE OFFEUR– 51397,830,00– 51397,83Decoupled Direct Aids2018Quality of on-the-spot-checksONE OFFEUR– 3062,370,00– 3062,37Decoupled Direct Aids2018SFS ES02ONE OFFEUR– 389305,220,00– 389305,22Decoupled Direct Aids2018SFS ES03ONE OFFEUR– 93315,180,00– 93315,18Decoupled Direct Aids2018SFS ES04ONE OFFEUR– 13113,200,00– 13113,20Decoupled Direct Aids2018SFS ES06ONE OFFEUR– 1340,580,00– 1340,58Decoupled Direct Aids2018SFS ES07ONE OFFEUR– 453708,920,00– 453708,92Decoupled Direct Aids2018SFS ES08ONE OFFEUR– 123869,400,00– 123869,40 Decoupled Direct Aids2018SFS ES09ONE OFFEUR– 112568,540,00– 112568,54Decoupled Direct Aids2018SFS ES10ONE OFFEUR– 259027,070,00– 259027,07Decoupled Direct Aids2018SFS ES11ONE OFFEUR– 87011,450,00– 87011,45Decoupled Direct Aids2018SFS ES12ONE OFFEUR– 8781,250,00– 8781,25Decoupled Direct Aids2018SFS ES13ONE OFFEUR– 30805,250,00– 30805,25Decoupled Direct Aids2018SFS ES14ONE OFFEUR– 8098,760,00– 8098,76Decoupled Direct Aids2018SFS ES15ONE OFFEUR– 135664,650,00– 135664,65Decoupled Direct Aids2018SFS ES16ONE OFFEUR– 43253,370,00– 43253,37Decoupled Direct Aids2018SFS ES17ONE OFFEUR– 254178,600,00– 254178,60Decoupled Direct Aids2018Small Farmers Scheme ES01ONE OFFEUR– 1594286,400,00– 1594286,40Total ES:EUR– 6114260,23– 0,23– 6114260,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRWine - Investment2014administrative control weakness. Non application of Art. 19 of Reg. 555/2008FLAT RATE5,00 %EUR– 26203,460,00– 26203,46Wine - Investment2015administrative control weakness. Non application of Art. 19 of Reg. 555/2008FLAT RATE5,00 %EUR– 53953,040,00– 53953,04 Wine - Investment2016administrative control weakness. Non application of Art. 19 of Reg. 555/2008FLAT RATE5,00 %EUR– 110333,61– 41120,58– 69213,03Wine - Investment2017administrative control weakness. Non application of Art. 19 of Reg. 555/2008FLAT RATE5,00 %EUR– 234535,040,00– 234535,04Cross-compliance2015DP - CY 2014 - Deficient scope of SMR 4 checksFLAT RATE2,00 %EUR– 4735519,50– 652058,51– 4083460,99Cross-compliance2016DP - CY 2015 - Deficient scope of SMR 4 checks, GAEC not achieving objectiveFLAT RATE2,00 %EUR– 6401557,55– 12509,90– 6389047,65Cross-compliance2017DP - CY 2016 - Deficient scope of SMR 4 checks, GAEC not achieving objectiveFLAT RATE2,00 %EUR– 6130471,100,00– 6130471,10Certification2015Erreur connue sur les tests de créances - anomalie ou dossier non présentéONE OFFEUR– 3626,530,00– 3626,53Certification2015Erreurs tests de conformité créancesONE OFFEUR– 299346,320,00– 299346,32

Milk - Other2016Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sectorESTIMATED BY PERCENTAGE3,49 %EUR– 42266,97– 22568,21– 19698,76Temporary and exceptional support measures2016Ineligible expenditure in the temporary exceptional aid under 1853/2015 for the measure to subsidize loan costs in the live sectorESTIMATED BY PERCENTAGE3,49 %EUR– 33608,98– 13573,20– 20035,78Certification2016Known errors in EAGF Non-IACSONE OFFEUR– 7737,000,00– 7737,00Certification2016MLE EAGF for FY 2016ESTIMATED BY AMOUNTEUR– 2427577,79– 1268772,69– 1158805,10Certification2016MLE IN EAGF Non-IACSESTIMATED BY AMOUNTEUR– 8808247,56– 1834453,27– 6973794,29Certification2016Payment delays and irregularitiesONE OFFEUR– 4827821,580,00– 4827821,58Total FR:EUR– 34142806,03– 3845056,36– 30297749,67Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactGRCertification2016financial errors resulting from compliance testing and from the substantive established for EAGF non-IACSONE OFFEUR– 378466,15– 125695,79– 252770,36Certification2016Known errors established for EAGF IACSONE OFFEUR– 4849,56– 285,01– 4564,55 Certification2016MLE for the EAGF non-IACS populationESTIMATED BY AMOUNTEUR– 1231590,15– 164655,21– 1066934,94Certification2016 Most Likely Error (MLE) for the EAGF IACS population. Financial errors resulting from the substantive testing of the EAGF IACS population, which are not accepted as known errors, as they do not meet all the conditions stipulated in Guideline No 2. ESTIMATED BY AMOUNTEUR– 9191375,64– 3131051,66– 6060323,98Voluntary Coupled Support2016VCS Measure 6 - CY 2015ONE OFFEUR– 1106829,36– 4949,59– 1101879,77Voluntary Coupled Support2017VCS Measure 6 - CY 2016ONE OFFEUR– 620098,020,00– 620098,02Total GR:EUR– 12533208,88– 3426637,26– 9106571,62Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHUCertification2017Financial errors detected by the CB for the EAGF in the context of the certification audit for FY2017ONE OFFEUR– 174675,420,00– 174675,42Financial audit - Overshooting2017Overrun of ceilingONE OFFEUR– 155193,340,00– 155193,34Total HU:EUR– 329868,760,00– 329868,76Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactIrregularities2016Negligence in the debt management for some irregularitiesONE OFFHUF– 560597219,000,00– 560597219,00Total HU:HUF– 560597219,000,00– 560597219,00Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial Impact ITFruit and Vegetables - Operational programmes incl withdrawals2015OP 2015 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan.FLAT RATE5,00 %EUR– 221515,410,00– 221515,41Fruit and Vegetables - Operational programmes incl withdrawals2016OP 2015 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan.FLAT RATE5,00 %EUR– 354973,500,00– 354973,50Fruit and Vegetables - Operational programmes incl withdrawals2017OP 2016 - Weakness in key control 1.1 - Checks to establish the access to the aid claimed - Soundness of estimates and aid plan.FLAT RATE5,00 %EUR– 572955,520,00– 572955,52Promotion Measures2011wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 224182,530,00– 224182,53Promotion Measures2012wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 759468,110,00– 759468,11Promotion Measures2013wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 1271140,330,00– 1271140,33Promotion Measures2014wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 1503826,130,00– 1503826,13Promotion Measures2015wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 1515488,760,00– 1515488,76

Promotion Measures2016wide-spread irregularities affecting the competitive selection proceduesFLAT RATE25,00 %EUR– 1734102,300,00– 1734102,30Total IT:EUR– 8157652,590,00– 8157652,59Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2017CEB/2018/073/PL - errors in the EAGF populationONE OFFEUR– 671437,450,00– 671437,45Decoupled Direct Aids2016effectiveness of the/absence of effective risk factors CY2015FLAT RATE5,00 %EUR– 2113458,680,00– 2113458,68Decoupled Direct Aids2017effectiveness of the/absence of effective risk factors CY2015FLAT RATE5,00 %EUR– 3418,280,00– 3418,28Decoupled Direct Aids2018effectiveness of the/absence of effective risk factors CY2015FLAT RATE5,00 %EUR– 642,190,00– 642,19Decoupled Direct Aids2017effectiveness of the/absence of effective risk factors CY2016FLAT RATE5,00 %EUR– 2145081,960,00– 2145081,96Decoupled Direct Aids2018effectiveness of the/absence of effective risk factors CY2016FLAT RATE5,00 %EUR– 2027,320,00– 2027,32Reimbursement of direct aids in relation to financial discipline2017effectiveness of the/absence of effective risk factors FDFLAT RATE5,00 %EUR– 62762,450,00– 62762,45Reimbursement of direct aids in relation to financial discipline2018effectiveness of the/absence of effective risk factors FDFLAT RATE5,00 %EUR– 61383,500,00– 61383,50Total PL:EUR– 5060211,830,00– 5060211,83Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial Impact SKCertification2016CEB/2017/080/SK - Known error in EAGFONE OFFEUR– 19782,57– 0,65– 19781,92Total SK:EUR– 19782,57– 0,65– 19781,92CurrencyAmountDeductionsFinancial ImpactEUR– 67061095,42– 7272585,54– 59788509,88HUF– 560597219,000,00– 560597219,00 Budget Item: 6711 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATCertification2017 CEB/2018/001/AT Errors in the EAFRD population ONE OFFEUR– 47,270,00– 47,27Total AT:EUR– 47,270,00– 47,27Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactBERural Development EAFRD measures subject to IACS2015M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015ONE OFFEUR– 22522,680,00– 22522,68Rural Development EAFRD measures subject to IACS2016M10: Contrôles des critères d'admissibilité - année de demande 2015 - du 8.8.2015 au 31.12.2015ONE OFFEUR– 6053,910,00– 6053,91Rural Development EAFRD measures subject to IACS2018M10: Contrôles des critères d'admissibilité - année de demande 2017 - année financière 2018ONE OFFEUR– 200,250,00– 200,25 Rural Development EAFRD measures subject to IACS2016M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017ONE OFFEUR– 2445,120,00– 2445,12Rural Development EAFRD measures subject to IACS2017M10: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017ONE OFFEUR– 862,560,00– 862,56Rural Development EAFRD measures subject to IACS2018M10-M11: Qualité suffisante des contrôles sur place - année de demande 2017 - année financière 2018FLAT RATE5,00 %EUR– 656898,080,00– 656898,08Rural Development EAFRD measures subject to IACS2016M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017FLAT RATE5,00 %EUR– 501261,87– 19909,38– 481352,49Rural Development EAFRD measures subject to IACS2017M10-M11: Qualité suffisante des contrôles sur place - années de demande 2015 et 2016 - années financières 2016 et 2017FLAT RATE5,00 %EUR– 591934,600,00– 591934,60Rural Development EAFRD measures subject to IACS2016M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017ONE OFFEUR– 19091,540,00– 19091,54Rural Development EAFRD measures subject to IACS2017M11: Contrôles des critères d'admissibilité - années de demande 2015 et 2016 - années financières 2016 et 2017ONE OFFEUR– 1981,000,00– 1981,00Total BE:EUR– 1803251,61– 19909,38– 1783342,23Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial Impact

BGCertification2015Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correctionESTIMATED BY AMOUNTEUR– 4884875,78– 105195,63– 4779680,15Certification2016Clearance of EAFRD accounts decision related to the last execution year (16.10.2014-31.12.2015) in respect of the 2007-2013 programming period – Paying Agency BG01 – State Fund Agriculture - Extrapolated correctionESTIMATED BY AMOUNTEUR– 8519759,960,00– 8519759,96Total BG:EUR– 13404635,74– 105195,63– 13299440,11Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactCZRural Development EAFRD Measures with flat-rate support2015M313: Deficiency in one key control - FY 2015ONE OFFEUR– 158095,580,00– 158095,58Total CZ:EUR– 158095,580,00– 158095,58Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDECertification2016financial errors detected by CBONE OFFEUR– 48037,60– 34606,25– 13431,35Total DE:EUR– 48037,60– 34606,25– 13431,35Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial Impact DKRural Development EAFRD Leader2016Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DKFLAT RATE5,00 %EUR– 29636,790,00– 29636,79Rural Development EAFRD Leader2016Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DKFLAT RATE10,00 %EUR– 18068,660,00– 18068,66Rural Development EAFRD Leader2018Deficiencies in key controls and absences of ancillary controls - Continuation of Financial correction 3455 of audit RD3/2015/016/DKFLAT RATE5,00 %EUR– 26643,180,00– 26643,18Total DK:EUR– 74348,630,00– 74348,63Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactESRural Development EAFRD Knowledge and innovation2017known errors in EAFRD populationONE OFFEUR– 401981,040,00– 401981,04Clearance of Accounts - Financial Clearance2016MLEONE OFFEUR– 28886,620,00– 28886,62Certification2017MLE in EAFRD populationESTIMATED BY AMOUNTEUR– 21548,630,00– 21548,63Total ES:EUR– 452416,290,00– 452416,29Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRCertification2015Erreur connue 5T adjacente HSIGC_32ONE OFFEUR– 3516,320,00– 3516,32Certification2015Erreur connue - test HSIGC_107ONE OFFEUR– 22243,890,00– 22243,89 Certification2015Erreur connue - test HSIGC_111ONE OFFEUR– 11776,800,00– 11776,80Certification2015Erreur connue - test HSIGC_114ONE OFFEUR– 9277,330,00– 9277,33Certification2015Erreur connue - test HSIGC_117ONE OFFEUR– 2595,00– 51,90– 2543,10Certification2015Erreur connue - test HSIGC_125ONE OFFEUR– 3110,000,00– 3110,00Certification2015Erreur connue - test HSIGC_96ONE OFFEUR– 5667,020,00– 5667,02Certification2015Erreur connue - test HSIGC_97ONE OFFEUR– 110670,000,00– 110670,00Certification2015Erreur connue - test SIGC_45ONE OFFEUR– 33,690,00– 33,69Certification2015Erreur connue - test SIGC_48ONE OFFEUR– 85,080,00– 85,08Certification2016Erreur extrapolée - 5eme trimestre de l'EF2015 - Agence de Services et de PaiementESTIMATED BY AMOUNTEUR– 10386236,30– 4267954,16– 6118282,14Certification2015Erreur la plus probable – 16.10.2014-15.10.2015ESTIMATED BY AMOUNTEUR– 49445057,00– 13827302,63– 35617754,37Certification2015Erreur test de conformité avance no 3ONE OFFEUR– 10666,800,00– 10666,80Certification2015Erreur test de conformité no 21ONE OFFEUR– 60000,000,00– 60000,00Rural Development EAFRD Technical Assistance (2007-2013)2014Projets assujettis aux règles des marchés publics - Assistance Technique - année 2014FLAT RATE7,00 %EUR– 20326,87– 3,61– 20323,26

Rural Development EAFRD investment - public beneficiaries2015Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016FLAT RATE7,00 %EUR– 162511,430,00– 162511,43Rural Development EAFRD investment - public beneficiaries2016Projets assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016FLAT RATE7,00 %EUR– 461686,570,00– 461686,57Rural Development EAFRD Technical Assistance (2007-2013)2014Projets non assujettis aux règles des marchés publics - Assistance Technique - année 2014FLAT RATE5,00 %EUR– 35958,05– 6,38– 35951,67Rural Development EAFRD investment - public beneficiaries2015Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016FLAT RATE5,00 %EUR– 143907,170,00– 143907,17Rural Development EAFRD investment - public beneficiaries2016Projets non assujettis aux règles des marchés publics - Assistance Technique - années 2015 et 2016FLAT RATE5,00 %EUR– 68193,150,00– 68193,15Total FR:EUR– 60963518,47– 18095318,68– 42868199,79Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactHURural Development EAFRD investment - private beneficiaries2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 260,01– 8,67– 251,34Rural Development EAFRD investment - public beneficiaries2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 1532196,09– 51073,21– 1481122,88 Rural Development EAFRD Measures with flat-rate support2016Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 348959,87– 11632,00– 337327,87Rural Development EAFRD investment - private beneficiaries2017Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 5380,04– 179,34– 5200,70Rural Development EAFRD investment - public beneficiaries2017Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 7499,04– 249,97– 7249,07Rural Development EAFRD Measures with flat-rate support2017Deficiencies in key control verification that public procurement procedures are in compliance with relevant procurement rulesFLAT RATE3,00 %EUR– 682,47– 22,75– 659,72Certification2017Financial errors detected for the EAFRD during the certification of EAFRD FY2017ONE OFFEUR– 3291,780,00– 3291,78Total HU:EUR– 1898269,30– 63165,94– 1835103,36Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLCertification2017CEB/2018/073/PL - errors in the EAFRD populationONE OFFEUR– 51877,480,00– 51877,48Total PL:EUR– 51877,480,00– 51877,48Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial Impact PTRural Development EAFRD investment - private beneficiaries2015The reasonableness of the costs is not properly assessedFLAT RATE5,00 %EUR– 219054,43– 17662,44– 201391,99Rural Development EAFRD investment - private beneficiaries2016The reasonableness of the costs is not properly assessedFLAT RATE5,00 %EUR– 88055,91– 5225,71– 82830,20Rural Development EAFRD investment - private beneficiaries2017The reasonableness of the costs is not properly assessedFLAT RATE5,00 %EUR– 20221,690,00– 20221,69Total PT:EUR– 327332,03– 22888,15– 304443,88Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactSKCertification2016CEB/2017/080/SK - MLE in EAFRDESTIMATED BY AMOUNTEUR– 4112948,580,00– 4112948,58Rural Development EAFRD investment - private beneficiaries2015FY 2015 one-off SME critereaONE OFFEUR– 739799,460,00– 739799,46Rural Development EAFRD investment - private beneficiaries2017FY 2017 one-off SME critereaONE OFFEUR– 177375,000,00– 177375,00Total SK:EUR– 5030123,040,00– 5030123,04CurrencyAmountDeductionsFinancial ImpactEUR– 84211953,04– 18341084,03– 65870869,01