Commission Implementing Decision (EU) 2021/988 of 16 June 2021 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(2021) 4118)

Commission Implementing Decision (EU) 2021/988 of 16 June 2021 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(2021) 4118) (Only the Czech, Danish, English, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Romanian, 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 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(2021)3293265. . (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 31 March 2021,

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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Grand Duchy of Luxembourg, Hungary, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania and the Kingdom of Sweden. Done at Brussels, 16 June 2021. For the Commission Janusz Wojciechowski Member of the Commission

Annex

ANNEX Decision: 66 Budget Item: 08020601 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactFRDecoupled Direct Aids2014Reimbursement following judgment in case C-404/19PFLAT RATE100,00%EUR10681575,980,0010681575,98Decoupled Direct Aids2015Reimbursement following judgment in case C-404/19PFLAT RATE100,00%EUR9836977,730,009836977,73Total FR:EUR20518553,710,0020518553,71ROClearance of Accounts - Financial Clearance2018Proposed reimbursement to Romania (reductions due to non-respect of payment deadlines, exceeding the ceilings and levies)ONE OFFEUR7520578,320,007520578,32Total RO:EUR7520578,320,007520578,32CurrencyAmountDeductionsFinancial ImpactEUR28039132,030,0028039132,03 Budget Item: 08030102 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactPLRural Development EAFRD Measures with flat-rate support2018Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR2519,160,002519,16Rural Development EAFRD Measures with flat-rate support2019Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR125,360,00125,36Rural Development EAFRD Measures with flat-rate support2019Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR446,460,00446,46Total PL:EUR3090,980,003090,98CurrencyAmountDeductionsFinancial ImpactEUR3090,980,003090,98 Budget Item: 6200 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactATPromotion Measures2016Non-compliant public procurement (promotion programme 534)ONE OFFEUR-705438,480,00-705438,48Promotion Measures2017Non-compliant public procurement (promotion programme 534)ONE OFFEUR-552415,320,00-552415,32 Promotion Measures2018Non-compliant public procurement (promotion programme 534)ONE OFFEUR-657329,580,00-657329,58Fruit and Vegetables - Operational programmes incl withdrawals2017Non eligibility of beneficiaries AT02, AT04 and AT08ONE OFFEUR-177728,450,00-177728,45Fruit and Vegetables - Operational programmes incl withdrawals2018Non eligibility of beneficiaries AT02, AT04 and AT08ONE OFFEUR-459310,560,00-459310,56Fruit and Vegetables - Operational programmes incl withdrawals2019Non eligibility of beneficiaries AT02, AT04 and AT08ONE OFFEUR-321575,98-5400,00-316175,98Total AT:EUR-2873798,37-5400,00-2868398,37CZCertification2015Weakness in a key control Performance of on-the-spot-checks of sufficient qualityESTIMATED BY AMOUNTEUR-1476920,49-1527,46-1475393,03Total CZ:EUR-1476920,49-1527,46-1475393,03DEClearance of Accounts - Financial Clearance2019Financial Errors in EAGF and EAFRDONE OFFEUR-597,250,00-597,25Decoupled Direct Aids2018Weakness in quality of OTSC in 2017ONE OFFEUR-512584,640,00-512584,64Decoupled Direct Aids2019Weakness in quality of OTSC in 2018ONE OFFEUR-736973,880,00-736973,88Total DE:EUR-1250155,770,00-1250155,77DKYoung farmers scheme2020all 2 KCs - YFS - CY 2019ONE OFFEUR-316,730,00-316,73

Basic Payment Scheme2020all 2 KCs - BPS- CY 2019ONE OFFEUR-3349880,070,00-3349880,07Greening Payment2020all 2 KCs -Greening - CY 2019ONE OFFEUR-1554236,100,00-1554236,10Basic Payment Scheme2018Allocation from the NR to young farmers or farmers commencing their agricultural activity-BPS-CY2017ONE OFFEUR-474,950,00-474,95Basic Payment Scheme2019Allocation from the NR to young farmers or farmers commencing their agricultural activity - BPS -CY2018ONE OFFEUR-468,190,00-468,19Greening Payment2018Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2017ONE OFFEUR-216,720,00-216,72Greening Payment2019Allocation from the NR to young farmers or farmers commencing their agricultural activity-GREENING-CY2018ONE OFFEUR-215,280,00-215,28Young farmers scheme2018Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2017ONE OFFEUR-173,920,00-173,92Young farmers scheme2019Allocation from the NR to young farmers or farmers commencing their agricultural activity-YFP-CY2018ONE OFFEUR-347,850,00-347,85Young farmers scheme2017Checks on the entitlement of farmers to be allocated PEs-YFP-CY2016ONE OFFEUR-5461,420,00-5461,42 Basic Payment Scheme2017Checks on the establishment of the correct value of payment entitlements-BPS-CY2016ONE OFFEUR-9015,830,00-9015,83Basic Payment Scheme2018Checks on the establishment of the correct value of payment entitlements-BPS-CY2017ONE OFFEUR-10835955,130,00-10835955,13Greening Payment2017Checks on the establishment of the correct value of payment entitlements-GREENING-CY2016ONE OFFEUR-4083,270,00-4083,27Greening Payment2018Checks on the establishment of the correct value of payment entitlements-GREENING-CY2017ONE OFFEUR-4944446,320,00-4944446,32Basic Payment Scheme2018Deficient checks concerning the active farmer provision and the connected companies-BPS-CY2017ONE OFFEUR-8240,350,00-8240,35Basic Payment Scheme2019Deficient checks concerning the active farmer provision and the connected companies - BPS -CY2018ONE OFFEUR-8478,630,00-8478,63Reimbursement of direct aids in relation to financial discipline2019Deficient checks concerning the active farmer provision and the connected companies-FD-CY2018ONE OFFEUR-105,850,00-105,85Greening Payment2018Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2017ONE OFFEUR-3734,980,00-3734,98Greening Payment2019Deficient checks concerning the active farmer provision and the connected companies-GREENING-CY2018ONE OFFEUR-3913,260,00-3913,26 Reimbursement of direct aids in relation to financial discipline2018Deficient checks concerning the active farmer provision and the connected companies-REIMBURSEMENT OF THE FD-CY2017ONE OFFEUR-98,290,00-98,29Young farmers scheme2018Deficient checks on the eligibility of the farmer-YFP-CY2017ONE OFFEUR-3307,990,00-3307,99Basic Payment Scheme2019Incorrect calculation of the unit value of the payment entitlements and their convergence - BPS -CY2018ONE OFFEUR-12258776,780,00-12258776,78Greening Payment2019Incorrect calculation of the unit value of the payment entitlements and their convergence-GREENING-CY2018ONE OFFEUR-5636585,570,00-5636585,57Young farmers scheme2019Incorrect establishment of the reserve in the first year of implementation of the BPS-YFP-CY2018ONE OFFEUR-1843019,220,00-1843019,22Reimbursement of direct aids in relation to financial discipline2020KC1 -active farmer - reimbursement of FD - CY 2019ONE OFFEUR-151,040,00-151,04Total DK:EUR-40471703,740,00-40471703,74ESYoung farmers scheme20191. Financial error for EAGF IACSONE OFFEUR-1045,310,00-1045,31Reimbursement of direct aids in relation to financial discipline2018All weaknesses for claim years 2016-2018FLAT RATE2,00%EUR-9136,290,00-9136,29Decoupled Direct Aids2017All weakness for the claim years 2016-2018FLAT RATE2,00%EUR-686287,550,00-686287,55

Decoupled Direct Aids2018All weakness for the claim years 2016-2018FLAT RATE2,00%EUR-681452,23-15,77-681436,46Decoupled Direct Aids2019All weakness for the claim years 2016-2018FLAT RATE2,00%EUR-679613,130,00-679613,13Voluntary Coupled Support2017Non-respect of minimum control rate of on-the-spot checks - claim year 2016 - ES07ONE OFFEUR-9163,630,00-9163,63Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES01ONE OFFEUR-214052,500,00-214052,50Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES02ONE OFFEUR-35154,170,00-35154,17Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES03ONE OFFEUR-6027,430,00-6027,43Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES04ONE OFFEUR-11966,550,00-11966,55Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES06ONE OFFEUR-543,350,00-543,35Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES07ONE OFFEUR-457825,920,00-457825,92Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES08ONE OFFEUR-329045,880,00-329045,88Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES09ONE OFFEUR-161881,060,00-161881,06 Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES10ONE OFFEUR-163135,140,00-163135,14Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES11ONE OFFEUR-5254,090,00-5254,09Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES12ONE OFFEUR-54253,230,00-54253,23Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES13ONE OFFEUR-20050,790,00-20050,79Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES14ONE OFFEUR-6298,180,00-6298,18Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES15ONE OFFEUR-12806,420,00-12806,42Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - calves - ES16ONE OFFEUR-36,810,00-36,81Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES01ONE OFFEUR-7635,600,00-7635,60Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES03ONE OFFEUR-946,500,00-946,50 Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES06ONE OFFEUR-1243,750,00-1243,75Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES09ONE OFFEUR-81663,540,00-81663,54Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES10ONE OFFEUR-2515,290,00-2515,29Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES11ONE OFFEUR-2135,850,00-2135,85Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - dairy cow - ES13ONE OFFEUR-3397,410,00-3397,41Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES01ONE OFFEUR-93049,840,00-93049,84Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - suckler cow - ES02ONE OFFEUR-11653,810,00-11653,81Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES03ONE OFFEUR-56912,800,00-56912,80Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES06ONE OFFEUR-30388,080,00-30388,08

Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES07ONE OFFEUR-13655,790,00-13655,79Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES08ONE OFFEUR-285076,520,00-285076,52Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES09ONE OFFEUR-3862,390,00-3862,39Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES10ONE OFFEUR-261712,650,00-261712,65Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES11ONE OFFEUR-5381,900,00-5381,90Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES12ONE OFFEUR-35032,990,00-35032,99Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES15ONE OFFEUR-5273,960,00-5273,96Voluntary Coupled Support2017Weaknesses in the application of administrative penalties - claim year 2016 - Suckler cow - ES16ONE OFFEUR-8570,190,00-8570,19Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES01, ES02, ES07, ES08, ES09, ES11, ES12, ES13, ES14, ES16, ES17ONE OFFEUR-928608,020,00-928608,02 Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES03, ES10, ES15ONE OFFEUR-96216,770,00-96216,77Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES04ONE OFFEUR-48179,480,00-48179,48Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - calves - ES06ONE OFFEUR-860,260,00-860,26Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES01ONE OFFEUR-20981,680,00-20981,68Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES03ONE OFFEUR-2710,140,00-2710,14Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES06ONE OFFEUR-359,000,00-359,00Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES08ONE OFFEUR-553,270,00-553,27Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES09ONE OFFEUR-47291,920,00-47291,92Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES11ONE OFFEUR-6012,340,00-6012,34 Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - dairy cow - ES13ONE OFFEUR-4670,860,00-4670,86Voluntary Coupled Support2018Weaknesses in the application of administrative penalties - claim year 2017 - suckler cow - ES01, ES02, ES03, ES06, ES07, ES08, ES09, ES10, ES11, ES12, ES15, ES16ONE OFFEUR-530033,860,00-530033,86Voluntary Coupled Support2017Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES01ONE OFFEUR-239684,980,00-239684,98Voluntary Coupled Support2017Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES07ONE OFFEUR-26526,860,00-26526,86Voluntary Coupled Support2017Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2016 - ES15ONE OFFEUR-32460,710,00-32460,71Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES01ONE OFFEUR-285297,010,00-285297,01Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES03ONE OFFEUR-1094,930,00-1094,93Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES07ONE OFFEUR-103542,280,00-103542,28Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES08ONE OFFEUR-26259,620,00-26259,62

Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES09ONE OFFEUR-116399,770,00-116399,77Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES12ONE OFFEUR-20849,000,00-20849,00Voluntary Coupled Support2018Weaknesses in the risk analysis for selecting a sample of on-the-spot checks - claim year 2017 - ES15ONE OFFEUR-66668,930,00-66668,93Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES03ONE OFFEUR-56,170,00-56,17Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES07ONE OFFEUR-2200,510,00-2200,51Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES09ONE OFFEUR-359,780,00-359,78Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES12ONE OFFEUR-26,570,00-26,57Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES16ONE OFFEUR-58,410,00-58,41Voluntary Coupled Support2017Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2016 - ES17ONE OFFEUR-767,530,00-767,53 Voluntary Coupled Support2018Weaknesses in the selection of a sample of on-the-spot checks (share of the random sample) - claim year 2017 - ES13ONE OFFEUR-3968,960,00-3968,96Total ES:EUR-7067838,14-15,77-7067822,37FRDecoupled Direct Aids2018AA/2017/017/FR: Carton jaune - CY2017ONE OFFEUR-14235,540,00-14235,54Decoupled Direct Aids2017AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2016ONE OFFEUR-31980,15-37,93-31942,22Decoupled Direct Aids2018AA/2017/017/FR: Clauses de contournement – création artificielle des conditions permettant d'avoir accès à l'aide CY2017ONE OFFEUR-101402,830,00-101402,83Decoupled Direct Aids2017AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2016ONE OFFEUR-1509426,92-1789,23-1507637,69Decoupled Direct Aids2018AA/2017/017/FR : Formalisation et réalisation d'une analyse de risques annuelle - BPS CY2017ONE OFFEUR-1796388,210,00-1796388,21Decoupled Direct Aids2017AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2016ONE OFFEUR-26600,740,00-26600,74Decoupled Direct Aids2018AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - jeune agriculteur - CY2017ONE OFFEUR-30761,290,00-30761,29Decoupled Direct Aids2017AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2016ONE OFFEUR-358722,200,00-358722,20 Decoupled Direct Aids2018AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement redistributif CY2017ONE OFFEUR-420468,040,00-420468,04Decoupled Direct Aids2017AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2016ONE OFFEUR-663907,15-787,31-663119,84Decoupled Direct Aids2018AA/2017/017/FR: Formalisation et réalisation d'une analyse de risques annuelle - paiement vert CY2017ONE OFFEUR-799447,250,00-799447,25Decoupled Direct Aids2017AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2016ONE OFFEUR-33724151,26-34886,38-33689264,88Decoupled Direct Aids2018AA/2017/017/FR: Photo-interprétation déficiente et problèmes liés à la détermination du prorata d'éligibilité (article 10 du R.640/2014) - CY2017ONE OFFEUR-36712813,920,00-36712813,92Decoupled Direct Aids2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2016ONE OFFEUR-777291,49-921,77-776369,72Decoupled Direct Aids2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - paiement vert CY2017ONE OFFEUR-754499,170,00-754499,17Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2016ONE OFFEUR-20248,760,00-20248,76Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M14 - CY2017ONE OFFEUR-21879,810,00-21879,81

Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2016ONE OFFEUR-25632,120,00-25632,12Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M15 à M18 - CY2017ONE OFFEUR-39768,970,00-39768,97Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2016ONE OFFEUR-3529,800,00-3529,80Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M19 - CY2017ONE OFFEUR-4140,560,00-4140,56Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2016ONE OFFEUR-460,630,00-460,63Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M20 - CY2017ONE OFFEUR-807,930,00-807,93Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2016ONE OFFEUR-6214,750,00-6214,75Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M21 - CY2017ONE OFFEUR-3913,600,00-3913,60Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2016ONE OFFEUR-324,220,00-324,22 Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M22 - CY2017ONE OFFEUR-3603,180,00-3603,18Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2016ONE OFFEUR-1233,910,00-1233,91Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M23 - CY2017ONE OFFEUR-1072,920,00-1072,92Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2016ONE OFFEUR-182643,560,00-182643,56Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M24 - CY2017ONE OFFEUR-248842,160,00-248842,16Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2016ONE OFFEUR-15120,680,00-15120,68Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M25 - CY2017ONE OFFEUR-12140,660,00-12140,66Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2016ONE OFFEUR-46504,410,00-46504,41Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M26 - CY2017ONE OFFEUR-44556,140,00-44556,14 Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2016ONE OFFEUR-4603,680,00-4603,68Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M27 - CY2017ONE OFFEUR-12328,350,00-12328,35Voluntary Coupled Support2017AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2016ONE OFFEUR-6644,990,00-6644,99Voluntary Coupled Support2018AA/2017/017/FR: Qualité des contrôles sur place dans le cadre du système intégré - VCS M28 - CY2017ONE OFFEUR-6198,810,00-6198,81Certification2017CEB/2018/047/FR - erreurs connues FEAGAONE OFFEUR-50964,12-67,02-50897,10Certification2017CEB/2018/047/FR - erreurs detectees dans l'echantillon FEAGAONE OFFEUR-3673,45-4,84-3668,61Certification2017CEB/2018/047/FR - erreurs tests de creances FEAGAONE OFFEUR-165404,700,00-165404,70Certification2017CEB/2018/047/FR: known errors for the EAFRD population - assigned revenuesONE OFFEUR-133114,040,00-133114,04Clearance of Accounts - Financial Clearance2019Erreurs connues dans le FEAGAONE OFFEUR-139426,050,00-139426,05Voluntary Coupled Support2018Mesure 24 - année de demande 2017 (année financière 2018)ESTIMATED BY PERCENTAGE53,00%EUR-45271396,430,00-45271396,43Voluntary Coupled Support2019Mesure 24 - année de demande 2017 (année financière 2019)ESTIMATED BY AMOUNTEUR-598593,760,00-598593,76Total FR:EUR-124797083,31-38494,48-124758588,83

GROther Direct Aid - POSEI (2014+)2018Correct calculation of the aid including administrative reductions and penalties 2018 (Category a)ONE OFFEUR-10345,750,00-10345,75Other Direct Aid - POSEI (2014+)2015Correct calculation of the aid including administrative reductions and penalties (key control) 2015ONE OFFEUR-26677,00-175,41-26501,59Other Direct Aid - POSEI (2014+)2016Correct calculation of the aid including administrative reductions and penalties (key control) 2016ONE OFFEUR-33712,20-284,94-33427,26Other Direct Aid - POSEI (2014+)2017Correct calculation of the aid including administrative reductions and penalties (key control) 2017ONE OFFEUR-39290,65-248,30-39042,35Other Direct Aid - POSEI (2014+)2018Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2018 (Category b)ONE OFFEUR-24029,400,00-24029,40Other Direct Aid - POSEI (2014+)2019Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2019ONE OFFEUR-42963,500,00-42963,50Other Direct Aid - POSEI (2014+)2020Exhaustive administrative checks to establish eligibility for support in qualitative and quantitative terms (key control) 2020ONE OFFEUR-26892,930,00-26892,93Total GR:EUR-203911,43-708,65-203202,78IEBasic Payment Scheme2017Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016ONE OFFEUR-1071349,51-961,62-1070387,89 Greening Payment2017Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016ONE OFFEUR-471879,09-421,69-471457,40Young farmers scheme2017Reasons Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2016ONE OFFEUR-200026,28-458,71-199567,57Basic Payment Scheme2018Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017ONE OFFEUR-1059616,05-548,15-1059067,90Greening Payment2018Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017ONE OFFEUR-466146,19-241,93-465904,26Young farmers scheme2018Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2017ONE OFFEUR-24974,53-43,81-24930,72Basic Payment Scheme2019Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018ONE OFFEUR-1041919,680,00-1041919,68 Greening Payment2019Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018ONE OFFEUR-458332,840,00-458332,84Young farmers scheme2019Weaknesses in the application of penalties after the date of submission of the aid application/undue exclusion of applications from the NR - claim year 2018ONE OFFEUR-25326,470,00-25326,47Total IE:EUR-4819570,64-2675,91-4816894,73ITIrregularities2016Point 2 of the Action Plan Managing the debtors' ledger - EAGFONE OFFEUR-5766412,740,00-5766412,74Voluntary coupled support2017Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2016ONE OFFEUR-17609461,77-70724,39-17538737,38Voluntary coupled support2018Weaknesses in the application of administrative penalties, in the minimum control rate and in the selection of the sample - claim year 2017ONE OFFEUR-11563198,85-46269,22-11516929,63Total IT:EUR-34939073,36-116993,61-34822079,75LUClearance of Accounts - Financial Clearance2019Financial and known errors EAGF IACSONE OFFEUR-464,320,00-464,32Total LU:EUR-464,320,00-464,32

PLCertification2016CEB/2017/073/PL – Financial errors in the substantive testing of the EAGF IACS and non-IACS population (Paying Agency PL01 ARMA)ONE OFFEUR-12815,320,00-12815,32Certification2016CEB/2017/074/PL – MLE in the substantive testing of the EAGF non-IACS population (Paying Agency PL02 AMA)ESTIMATED BY AMOUNTEUR-1981810,820,00-1981810,82Total PL:EUR-1994626,140,00-1994626,14PTFruit and Vegetables - Operational programmes incl withdrawals2016 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE10,00%EUR-471057,910,00-471057,91Fruit and Vegetables - Operational programmes incl withdrawals2017 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE10,00%EUR-1040676,600,00-1040676,60Fruit and Vegetables - Operational programmes incl withdrawals2018 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE10,00%EUR-1031787,760,00-1031787,76Fruit and Vegetables - Operational programmes incl withdrawals2019 Absence in 2 key controls: Checks to establish the access to the aid claimed Performance of on-the-spot-checks of sufficient quality OP 2015 - OP 2018 (FY 2016 -FY 2019) FLAT RATE10,00%EUR-924650,850,00-924650,85 Fruit and Vegetables - Operational programmes incl withdrawals2016Ineligible amount action 2.2.4 FY 2016ONE OFFEUR-146631,150,00-146631,15Fruit and Vegetables - Operational programmes incl withdrawals2017Ineligible amount action 2.2.4 FY 2017ONE OFFEUR-270249,240,00-270249,24Fruit and Vegetables - Operational programmes incl withdrawals2018Ineligible amount action 2.2.4 FY 2018ONE OFFEUR-484,840,00-484,84Fruit and Vegetables - Operational programmes incl withdrawals2016One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2015 - FY 2016ONE OFFEUR-29711,130,00-29711,13Fruit and Vegetables - Operational programmes incl withdrawals2017One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2016 - FY 2017ONE OFFEUR-1316748,420,00-1316748,42Fruit and Vegetables - Operational programmes incl withdrawals2018One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2017 - FY 2018ONE OFFEUR-671699,250,00-671699,25Fruit and Vegetables - Operational programmes incl withdrawals2019One-off correction regarding withdrawal of recognition of 2 POs: PT 046 APAVE (ID NO 5725381) AND PT 104 GLOBALFRUT (ID NO 5640271) - OP 2018 - FY 2019ONE OFFEUR-62985,600,00-62985,60Total PT:EUR-5966682,750,00-5966682,75 ROClearance of Accounts - Financial Clearance2018Administrative reductions and sanctions (yellow card)ONE OFFEUR-278144,560,00-278144,56Clearance of Accounts - Financial Clearance2018Administrative sanctions (greening)ONE OFFEUR-244836,940,00-244836,94Total RO:EUR-522981,500,00-522981,50SEFruit and Vegetables - Operational programmes incl withdrawals2018Absence in key control OP 2017FLAT RATE5,00%EUR-219890,430,00-219890,43Fruit and Vegetables - Operational programmes incl withdrawals2019Absence in key control OP 2018FLAT RATE5,00%EUR-189572,400,00-189572,40Fruit and Vegetables - Operational programmes incl withdrawals2020Absence in key control OP 2019FLAT RATE5,00%EUR-9450,770,00-9450,77Milk - Other2017Non-compliance with payment deadlines laid down by Union regulationONE OFFEUR-671973,410,00-671973,41Total SE:EUR-1090887,010,00-1090887,01CurrencyAmountDeductionsFinancial ImpactEUR-227475696,97-165815,88-227309881,09

Budget Item: 6201 Member StateMeasureFYReasonTypeCorrection %CurrencyAmountDeductionsFinancial ImpactDEClearance of Accounts - Financial Clearance2019EAFRD Non IACS. Known errorONE OFFEUR-50990,650,00-50990,65Clearance of Accounts - Financial Clearance2019Financial Errors in EAGF and EAFRDONE OFFEUR-133058,690,00-133058,69Total DE:EUR-184049,340,00-184049,34ESClearance of Accounts - Financial Clearance20193. Known errors for EAFRDONE OFFEUR-126913,180,00-126913,18Clearance of Accounts - Financial Clearance2019Known error for EAFRD IACSONE OFFEUR-5478,850,00-5478,85Clearance of Accounts - Financial Clearance2019MLE (Most Likely Error) for EAFRD NIACSESTIMATED BY AMOUNTEUR-223512,070,00-223512,07Clearance of Accounts - Financial Clearance2018Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issuesFLAT RATE2,00%EUR-7522,390,00-7522,39Clearance of Accounts - Financial Clearance2019Sub measure EAFRD NIACS 4.3 FY2018-FY2019 Conformity issuesFLAT RATE2,00%EUR0,000,000,00Clearance of Accounts - Financial Clearance2018Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issuesFLAT RATE2,00%EUR-6322,390,00-6322,39Clearance of Accounts - Financial Clearance2019Sub measure EAFRD NIACS 8.3 FY2018-FY2019 Conformity issuesFLAT RATE2,00%EUR0,000,000,00Total ES:EUR-369748,880,00-369748,88 FRCertification2017CEB/2018/047/FR: known errors for the EAFRD population - expenditure complianceONE OFFEUR-20311,72-2,63-20309,09Certification2017CEB/2018/047/FR: known errors for the EAFRD population - reverifications for 2015 and 2016ONE OFFEUR-464982,24-455,42-464526,82Rural Development EAFRD measures subject to IACS2017CEB/2018/047/FR: most likely error in the EAFRD IACS population - FY 2017ESTIMATED BY AMOUNTEUR-406496,920,00-406496,92Certification2017CEB/2018/047/FR: most likely error in the EAFRD non IACS population - FY 2017ESTIMATED BY AMOUNTEUR-2734347,25-125481,98-2608865,27Rural Development EAFRD Leader2019One off correction for financial clearance of FY2019 (FR18 - ODARC)ONE OFFEUR-147941,420,00-147941,42Total FR:EUR-3774079,55-125940,03-3648139,52HURural Development EAFRD investment - public beneficiaries2018FY2018 - Key control Verification that public procurement procedures are in compliance with national and Union RegulationFLAT RATE10,00%EUR-30830,450,00-30830,45Rural Development EAFRD investment - public beneficiaries2019FY2019 - Key control Verification that public procurement procedures are in compliance with national and Union RegulationFLAT RATE10,00%EUR-297119,870,00-297119,87Rural Development EAFRD investment - public beneficiaries2020FY 2020 - Key control Verification that public procurement procedures are in compliance with national and Union RegulationFLAT RATE10,00%EUR-51790,080,00-51790,08 Rural Development EAFRD forestry measures2016Ineligible amount due to double funding between afforestation and greening - FY 2016ONE OFFEUR-410888,30-7,73-410880,57Rural Development EAFRD forestry measures2017Ineligible amount due to double funding between afforestation and greening - FY 2017ONE OFFEUR-313860,00-13,08-313846,92Rural Development EAFRD forestry measures2018Ineligible amount due to double funding between afforestation and greening - FY 2018ONE OFFEUR-661737,44-43,39-661694,05Rural Development EAFRD forestry measures2019Ineligible amount due to double funding between afforestation and greening - FY 2019ONE OFFEUR-501206,830,00-501206,83Total HU:EUR-2267432,97-64,20-2267368,77ITIrregularities2016Point 2 of the Action Plan Managing the debtors' ledger - EAFRDONE OFFEUR-38489,080,00-38489,08Total IT:EUR-38489,080,00-38489,08LUClearance of Accounts - Financial Clearance2019Known errors in EAFRD IACSONE OFFEUR-64,710,00-64,71Clearance of Accounts - Financial Clearance2019Projected incompliance rate EAFRD IACSESTIMATED BY AMOUNTEUR-119766,410,00-119766,41Total LU:EUR-119831,120,00-119831,12PLCertification2016CEB/2017/073/PL – MLE in the substantive testing of the EAFRD IACS and non-IACS population (Paying Agency PL01 ARMA)ESTIMATED BY AMOUNTEUR-4765280,370,00-4765280,37

Rural Development EAFRD Measures with flat-rate support2014Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-662410,42-662410,420,00Rural Development EAFRD Measures with flat-rate support2014Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR-9498218,43-3485907,49-6012310,94Rural Development EAFRD Measures with flat-rate support2015Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-594068,74-60690,62-533378,12Rural Development EAFRD Measures with flat-rate support2015Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR-5484327,620,00-5484327,62Rural Development EAFRD Measures with flat-rate support2016Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-883871,27-335428,88-548442,39Rural Development EAFRD Measures with flat-rate support2016Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR-2102790,810,00-2102790,81Rural Development EAFRD Measures with flat-rate support2017Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-527937,170,00-527937,17Rural Development EAFRD Measures with flat-rate support2017Deficiency in one key control and continuation of financial correctionFLAT RATE5,00%EUR-64748,490,00-64748,49Rural Development EAFRD Measures with flat-rate support2018Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-280277,130,00-280277,13 Rural Development EAFRD Measures with flat-rate support2019Deficiency in one key control and continuation of financial correctionFLAT RATE2,00%EUR-40535,530,00-40535,53Total PL:EUR-24904465,98-4544437,41-20360028,57PTRural Development EAFRD investment - private beneficiaries2016Deficiencies in 4 key controlsONE OFFEUR-72599,430,00-72599,43Rural Development EAFRD Risk management2016Deficiencies in 4 key controlsONE OFFEUR-18801,77-7276,30-11525,47Rural Development EAFRD forestry measures2017Deficiencies in 4 key controlsONE OFFEUR-6246,960,00-6246,96Rural Development EAFRD investment - private beneficiaries2017Deficiencies in 4 key controlsONE OFFEUR-589503,930,00-589503,93Rural Development EAFRD Risk management2017Deficiencies in 4 key controlsONE OFFEUR-535380,85-18303,33-517077,52Rural Development EAFRD forestry measures2018Deficiencies in 4 key controlsONE OFFEUR-5524,570,00-5524,57Rural Development EAFRD investment - private beneficiaries2018Deficiencies in 4 key controlsONE OFFEUR-52367,300,00-52367,30Rural Development EAFRD Leader2018Deficiencies in 4 key controlsONE OFFEUR-19346,030,00-19346,03Rural Development EAFRD Risk management2018Deficiencies in 4 key controlsONE OFFEUR-332859,080,00-332859,08 Rural Development EAFRD investment - private beneficiaries2019Deficiencies in 4 key controlsONE OFFEUR-176581,510,00-176581,51Rural Development EAFRD Leader2019Deficiencies in 4 key controlsONE OFFEUR-12750,000,00-12750,00Rural Development EAFRD Risk management2019Deficiencies in 4 key controlsONE OFFEUR-145701,210,00-145701,21Rural Development EAFRD Risk management2020Deficiencies in 4 key controlsONE OFFEUR-9616,660,00-9616,66Total PT:EUR-1977279,30-25579,63-1951699,67CurrencyAmountDeductionsFinancial ImpactEUR-33635376,22-4696021,27-28939354,95