{
  "url": "https://openlegislation.uk/eu-decision-2009-721/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2009-721/annex.json",
  "legislation": "eudn/2009/721",
  "legislation_title": "Commission Decision of 24 September 2009 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2009) 7044) (Only the Czech, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Portuguese, Slovenian and Spanish texts are authentic) (2009/721/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2009-721",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "BUDGET ITEM 6701\nMS\nMeasure\nFY\nReason for correction\nType\n%\nCurrency\nAmount\nDeductions already made\nFinancial impact\nAT\nCross-compliance\n2006-2007\nDeficiencies concerning the system of application of reductions. Non-respect of Article 47 of Regulation (EC) No 796/2004 for cattle and sheep holders\nflat-rate\n5\nEUR\n-981 349,96\n0,0\n-981 349,96\nAT\nCross-compliance\n2007\nNon-respect of Article 47 of Regulation (EC) No 796/2004 for farmers with bovine and/or sheep and goats\none-off\nEUR\n-530 810,86\n0,0\n-530 810,86\nTotal AT\n-1 512 160,82\n0,0\n-1 512 160,82\nBE\nCertification\n2004\nExtrapolation of random error\none-off\nEUR\n-98 303,45\n0,0\n-98 303,45\nBE\nCertification\n2005\nExtrapolation of random error\none-off\nEUR\n-260 740,0\n0,0\n-260 740,0\nTotal BE\n-359 043,45\n0,0\n-359 043,45\nCZ\nMilk powder for casein\n2004\nWrong timing of samples taking and inappropriate product storage\nflat-rate\n5\nCZK\n-2 653 522,92\n0,0\n-2 653 522,92\nCZ\nMilk powder for casein\n2005\nWrong timing of samples taking and inappropriate product storage\nflat-rate\n5\nCZK\n-2 723 245,64\n0,0\n-2 723 245,64\nTotal CZ\n-5 376 768,56\n0,0\n-5 376 768,56\nDE\nCross-compliance\n2006\nNon-respect of Article 47 of Regulation (EC) No 796/2004\none-off\nEUR\n-82 051,6\n0,0\n-82 051,6\nDE\nFinancial audit — Late payments\n2007\nNon-respect of payment deadlines\none-off\nEUR\n-65 908,59\n-65 908,59\n0,0\nDE\nFinancial audit — Overshooting\n2007\nOvershooting of rural development allocations and correction due to clearance decisions\none-off\nEUR\n-1 286 683,79\n-1 286 683,79\n0,0\nDE\nIrregularities\n2008\nReimbursement concerning irregularity cases\none-off\nEUR\n104 567,45\n0,0\n104 567,45\nDE\nRural Development EAGGF Axis 2 (2000-2006, area related measures)\n2006\nAbsence of cross-checks with central livestock databank in case of applications for agri-environmental measures with livestock density limitation as an eligibility condition\nflat-rate\n5\nEUR\n-418 300,0\n0,0\n-418 300,0\nTotal DE\n-1 748 376,53\n-1 352 592,38\n-395 784,15\nES\nMeat premiums — Ewe and goats\n2003\nAbsence of on-the-spot-checks during first month of retention and their general poor quality\nflat-rate\n2\nEUR\n-2 071 611,91\n0,0\n-2 071 611,91\nES\nMeat premiums — Ewe and goats\n2004\nAbsence of on-the-spot-checks during first month of retention and their general poor quality\nflat-rate\n2\nEUR\n-2 021 847,48\n0,0\n-2 021 847,48\nES\nMeat premiums — Ewe and goats\n2005\nAbsence of on-the-spot-checks during first month of retention and their general poor quality\nflat-rate\n2\nEUR\n-2 008 918,46\n0,0\n-2 008 918,46\nES\nMeat premiums — Ewe and goats\n2006\nAbsence of on-the-spot-checks during first month of retention and their general poor quality\nflat-rate\n2\nEUR\n-1 512,05\n0,0\n-1 512,05\nES\nOlive oil — Production aid\n2003\nWeaknesses in key and ancillary controls in Andalusia\nflat-rate\n2\nEUR\n-15 571 890,92\n0,0\n-15 571 890,92\nES\nOlive oil — Production aid\n2003\nWeaknesses in key and ancillary controls\nflat-rate\n5\nEUR\n-7 493 167,92\n0,0\n-7 493 167,92\nES\nOlive oil — Production aid\n2003\nWrong calculation of sanctions as a result of inappropriate application of technical tolerance margins in Andalusia\none-off\nEUR\n-7 804 696,43\n0,0\n-7 804 696,43\nES\nOlive oil — Production aid\n2004\nWeaknesses in key and ancillary controls in Andalusia\nflat-rate\n2\nEUR\n-470 563,99\n0,0\n-470 563,99\nES\nOlive oil — Production aid\n2004\nWeaknesses in key and ancillary controls\nflat-rate\n5\nEUR\n-120 076,26\n0,0\n-120 076,26\nES\nOlive oil — Production aid\n2005\nWeaknesses in key and ancillary controls in Andalusia\nflat-rate\n2\nEUR\n-127 706,94\n0,0\n-127 706,94\nES\nOlive oil — Production aid\n2005\nWeaknesses in key and ancillary controls\nflat-rate\n5\nEUR\n-35 516,52\n0,0\n-35 516,52\nES\nOlive oil — Production aid\n2006\nWeaknesses in key and ancillary controls in Andalusia\nflat-rate\n2\nEUR\n-102 574,75\n0,0\n-102 574,75\nES\nOlive oil — Production aid\n2006\nWeaknesses in key and ancillary controls\nflat-rate\n5\nEUR\n-14 813,23\n0,0\n-14 813,23\nES\nOlive oil — Production refund on olive oil for preserved food\n2003\nInsufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls\nflat-rate\n2\nEUR\n-56 556,66\n0,0\n-56 556,66\nES\nOlive oil — Production refund on olive oil for preserved food\n2004\nInsufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls\nflat-rate\n2\nEUR\n-247 607,45\n0,0\n-247 607,45\nES\nOlive oil — Production refund on olive oil for preserved food\n2005\nInsufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls\nflat-rate\n2\nEUR\n-158 115,39\n0,0\n-158 115,39\nES\nOlive oil — Production refund on olive oil for preserved food\n2006\nInsufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls\nflat-rate\n2\nEUR\n-199 478,4\n0,0\n-199 478,4\nES\nOlive oil — Production refund on olive oil for preserved food\n2007\nInsufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls\nflat-rate\n2\nEUR\n-1 508,41\n0,0\n-1 508,41\nES\nRD Guarantee Accompanying Measures (area related measures)\n2004\nInsufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked\nflat-rate\n5\nEUR\n-727 721,0\n0,0\n-727 721,0\nES\nRD Guarantee Accompanying Measures (area related measures)\n2005\nInsufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked\nflat-rate\n5\nEUR\n-1 019 192,0\n0,0\n-1 019 192,0\nTotal ES\n-40 255 076,17\n0,0\n-40 255 076,17\nFI\nMeat premiums — Bovines\n2004\nWrong calculation of sanctions concerning suckler cows\none-off\nEUR\n-2 902,49\n0,0\n-2 902,49\nFI\nMeat premiums — Bovines\n2004\nLate start of controls in 2003. Wrong calculation of sanctions concerning suckler cows\nflat-rate\n5\nEUR\n-51 722,18\n0,0\n-51 722,18\nFI\nMeat premiums — Bovines\n2005\nWrong calculation of sanctions concerning suckler cows\none-off\nEUR\n-3 472,54\n0,0\n-3 472,54\nFI\nMeat premiums — Bovines\n2006\nWrong calculation of sanctions concerning suckler cows\none-off\nEUR\n-2 225,89\n0,0\n-2 225,89\nTotal FI\n-60 323,1\n0,0\n-60 323,1\nFR\nCross-compliance\n2006\nClaim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks\nflat rate\n10\nEUR\n-74 768,22\n0,0\n-74 768,22\nFR\nCross-compliance\n2006\nClaim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks\nflat rate\n10\nEUR\n-22 865 398,47\n0,0\n-22 865 398,47\nFR\nCross-compliance\n2007\nClaim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks\nflat rate\n10\nEUR\n-48 018 996,45\n0,0\n-48 018 996,45\nFR\nCross-compliance\n2007\nClaim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks\nflat rate\n10\nEUR\n-9 305,52\n0,0\n-9 305,52\nTotal FR\n-70 968 468,66\n0,0\n-70 968 468,66\nGB\nFinancial audit — Late payments\n2006\nNon-respect of payment deadlines\none-off\nEUR\n-5 732 301,16\n-5 732 301,16\n0,0\nGB\nFinancial audit — Overshooting\n2006\nOvershooting of rural development allocations\none-off\nEUR\n-784 708,59\n0,0\n-784 708,59\nGB\nFinancial audit — Overshooting\n2006\nOvershooting of rural development allocations and correction of milk levies\none-off\nEUR\n-4 423 891,69\n-4 423 891,69\n0,0\nTotal GB\n-10 940 901,44\n-10 156 192,85\n-784 708,59\nGR\nFinancial audit — Late payments\n2006\nNon-respect of payment deadlines\none-off\nEUR\n-4 553 141,32\n-4 553 141,32\n0,0\nGR\nFinancial audit — Overshooting\n2006\nOvershooting of financial ceilings, allocations and correction of milk levies\none-off\nEUR\n-8 746 881,86\n-8 746 881,86\n0,0\nGR\nFinancial audit — Overshooting\n2006\nOvershooting of financial ceilings\none-off\nEUR\n-1 841 695,81\n0,0\n-1 841 695,81\nGR\nFruit and vegetables — Tomato processing\n2006\nWeaknesses in area, accounting and administrative controls\nflat-rate\n5\nEUR\n-1 517 924,28\n0,0\n-1 517 924,28\nGR\nOlive oil — Improvement of quality of olive oil\n2004\nOvershooting of financial ceilings\none-off\nEUR\n-337 272,64\n0,0\n-337 272,64\nGR\nPublic storage — Rice\n2006\nImproper time of weighing the stock and assessing missing quantities which led to undue costs of storage\none-off\nEUR\n-110 459,51\n0,0\n-110 459,51\nGR\nPublic storage — Rice\n2007\nImproper time of weighing the stock and assessing missing quantities which led to undue costs of storage\none-off\nEUR\n-55 227,4\n0,0\n-55 227,4\nTotal GR\n-17 162 602,82\n-13 300 023,18\n-3 862 579,64\nHU\nDirect payments\n2005\nClaim year 2004 — Weaknesses in LPIS\nflat-rate\n2\nHUF\n-159 697 460,46\n0,0\n-159 697 460,46\nHU\nDirect payments\n2005\nClaim year 2004 — Weaknesses in LPIS, insufficient control of GAEC\nflat-rate\n2\nHUF\n-1 565 085 360,96\n0,0\n-1 565 085 360,96\nHU\nDirect payments\n2006\nClaim year 2004 — Weaknesses in LPIS\nflat-rate\n2\nHUF\n-974 468,5\n0,0\n-974 468,5\nHU\nDirect payments\n2006\nClaim year 2004 — Weaknesses in LPIS, insufficient control of GAEC\nflat-rate\n2\nHUF\n-2 111 378,44\n0,0\n-2 111 378,44\nHU\nDirect payments\n2006\nClaim year 2005 — Weaknesses in LPIS-GIS\nflat-rate\n2\nHUF\n-1 874 226 638,2\n0,0\n-1 874 226 638,2\nHU\nRD Guarantee Accompanying Measures (area related measures)\n2005\nCross-checks with animal data base not satisfactory\none-off\nHUF\n-42 638 662,0\n0,0\n-42 638 662,0\nTotal HU\n-3 644 733 968,56\n0,0\n-3 644 733 968,56\nIE\nCross-compliance\n2006\nNon-respect of Article 47 of Regulation (EC) No 796/2004\nflat rate\n2\nEUR\n-707 810,71\n0,0\n-707 810,71\nIE\nCross-compliance\n2007\nNon-respect of Article 47 of Regulation (EC) No 796/2004\nflat rate\n2\nEUR\n-7 117,53\n0,0\n-7 117,53\nTotal IE\n-714 928,24\n0,0\n-714 928,24\nIT\nExport refunds — Sugar and isoglucose\n2003\nWeaknesses in physical checks\nflat rate\n2\nEUR\n-620 190,92\n0,0\n-620 190,92\nIT\nExport refunds — Sugar and isoglucose\n2003\nPayments made for sugar imported from the Balkans\none-off\nEUR\n-38 460,42\n0,0\n-38 460,42\nIT\nExport refunds — Sugar and isoglucose\n2004\nWeaknesses in physical checks\nflat-rate\n2\nEUR\n-521 176,14\n0,0\n-521 176,14\nIT\nExport refunds — Sugar and isoglucose\n2004\nPayments made for sugar imported from the Balkans\none-off\nEUR\n-149 226,45\n0,0\n-149 226,45\nIT\nExport refunds — Sugar and isoglucose\n2005\nWeaknesses in physical checks\nflat rate\n2\nEUR\n-7 075,8\n0,0\n-7 075,8\nIT\nFruit and vegetables — Citrus processing\n2005\nVarious control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed\nflat rate\n5\nEUR\n-2 434 173,33\n0,0\n-2 434 173,33\nIT\nFruit and vegetables — Citrus processing\n2006\nVarious control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed\nflat rate\n5\nEUR\n-1 105 506,48\n0,0\n-1 105 506,48\nIT\nIrregularities\n2008\nReimbursement concerning irregularity cases\none-off\nEUR\n44 226,3\n0,0\n44 226,3\nIT\nOlive oil — Restitution conserves\n2003\nInsufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls\nflat rate\n2\nEUR\n-52 085,75\n0,0\n-52 085,75\nIT\nOlive oil — Restitution conserves\n2004\nInsufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls\nflat rate\n2\nEUR\n-220 175,36\n0,0\n-220 175,36\nIT\nOlive oil — Restitution conserves\n2005\nInsufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls\nflat rate\n2\nEUR\n-213 470,02\n0,0\n-213 470,02\nIT\nOlive oil — Restitution conserves\n2006\nInsufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls\nflat rate\n2\nEUR\n-85 920,81\n0,0\n-85 920,81\nIT\nOlive oil — Restitution conserves\n2007\nInsufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls\nflat rate\n2\nEUR\n-2 378,19\n0,0\n-2 378,19\nTotal IT\n-5 405 613,38\n0,0\n-5 405 613,38\nLT\nDirect payments\n2005\nWeaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC\nflat rate\n2\nLTL\n-8 187 386,5\n0,0\n-8 187 386,5\nLT\nDirect payments\n2006\nWeaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC\nflat rate\n2\nLTL\n-329,75\n0,0\n-329,75\nTotal LT\n-8 187 716,25\n0,0\n-8 187 716,25\nLU\nDirect payments\n2006\nWrong calculation of the rights for single-area payments using improper regional average\none-off\nEUR\n-3 834,18\n0,0\n-3 834,18\nLU\nDirect payments\n2007\nWrong calculation of the rights for single-area payments using improper regional average\none-off\nEUR\n-513,28\n0,0\n-513,28\nTotal LU\n-4 347,46\n0,00\n-4 347,46\nMT\nFinancial audit — Overshooting\n2007\nOvershooting of financial ceilings\none-off\nEUR\n-16 690,38\n-16 690,38\n0,0\nTotal MT\n-16 690,38\n-16 690,38\n0,0\nNL\nDirect payments\n2006\nWeaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions\none-off\nEUR\n-5 538 453,0\n0,0\n-5 538 453,0\nNL\nDirect payments\n2007\nWeaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions\none-off\nEUR\n-5 866 224,0\n0,0\n-5 866 224,0\nNL\nDirect payments\n2008\nWeaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions\none-off\nEUR\n-5 226 404,0\n0,0\n-5 226 404,0\nNL\nExport refunds — Sugar and isoglucose\n2001\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-392 282,8\n0,0\n-392 282,8\nNL\nExport refunds — Sugar and isoglucose\n2002\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-5 601 293,13\n0,0\n-5 601 293,13\nNL\nExport refunds — Sugar and isoglucose\n2003\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-1 215 943,72\n0,0\n-1 215 943,72\nNL\nExport refunds and food aid outside the EU\n2001\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-137 829,09\n0,0\n-137 829,09\nNL\nExport refunds and food aid outside the EU\n2002\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-1 968 021,91\n0,0\n-1 968 021,91\nNL\nExport refunds and food aid outside the EU\n2003\nInsufficient quantity of substitution checks in customs offices in Rotterdam district\nflat-rate\n10\nEUR\n-427 223,47\n0,0\n-427 223,47\nNL\nFinancial audit — Overshooting\n2006\nOvershooting of financial ceilings\none-off\nEUR\n-1 871 229,37\n0,0\n-1 871 229,37\nTotal NL\n-28 244 904,49\n0,0\n-28 244 904,49\nPL\nRural Development EAGGF Axis 2 (2000-2006, area related measures)\n2005\nNo cross-checks with animal database performed until the end of 2005. Poor quality of control reports. Not all agri-enviromental commitments checked. Lack of sanctions\nflat-rate\n5\nPLN\n-47 152 775,0\n0,0\n-47 152 775,0\nTotal PL\n-47 152 775,0\n0,0\n-47 152 775,0\nPT\nCertification\n2001\nMost likely error of overpayments\none-off\nEUR\n-2 073 170,0\n-2 848 206,87\n775 036,87\nPT\nCertification\n2002\nMost likely error of overpayments\none-off\nEUR\n-1 768 014,18\n0,0\n-1 768 014,18\nPT\nCertification\n2002\nSystematic error\none-off\nEUR\n-455 084,3\n0,0\n-455 084,3\nPT\nCertification\n2003\nMost likely error of overpayments\none-off\nEUR\n-2 056 200,0\n0,0\n-2 056 200,0\nPT\nCertification\n2004\nMost likely error of overpayments\none-off\nEUR\n-226 000,0\n0,0\n-226 000,0\nPT\nCertification\n2005\nMost likely error of overpayments\none-off\nEUR\n-2 147 000,0\n0,0\n-2 147 000,0\nPT\nCertification\nRecoveries already reimbursed to the Community budget with regards to certification 2001-2005\none-off\nEUR\n134 701,72\n0,0\n134 701,72\nPT\nCross-compliance\n2006\nControls performed too late\nflat-rate\n5\nEUR\n-727 228,53\n0,0\n-727 228,53\nPT\nCross-compliance\n2007\nControls performed too late\nflat-rate\n5\nEUR\n-1 952,69\n0,0\n-1 952,69\nPT\nExport refunds — Sugar and isoglucose\n2003\nMinimum number of substitution checks in 2003 not reached in two customs offices\nflat-rate\n5\nEUR\n-16 434,84\n0,0\n-16 434,84\nPT\nExport refunds — Sugar and isoglucose\n2004\nMinimum number of substitution checks in 2003 not reached in two customs offices\nflat-rate\n5\nEUR\n-28 112,11\n0,0\n-28 112,11\nPT\nRD Guarantee Accompanying Measures (area related measures)\n2004\nWrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually\nflat-rate\n2\nEUR\n-1 264 084,0\n0,0\n-1 264 084,0\nPT\nRD Guarantee Accompanying Measures (area related measures)\n2005\nWrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually\nflat-rate\n2\nEUR\n-1 399 863,0\n0,0\n-1 399 863,0\nTotal PT\n-12 028 441,93\n-2 848 206,87\n-9 180 235,06\nSI\nFinancial audit — Late payments\n2007\nNon-respect of payment deadlines\none-off\nEUR\n-11 173,87\n-11 173,87\n0,0\nSI\nFinancial audit — Overshooting\n2007\nOvershooting of financial ceilings\none-off\nEUR\n-14 688,91\n-14 688,91\n0,0\nTotal SI\n-25 862,78\n-25 862,78\n0,0\nBUDGET ITEM 6711\nMS\nMeasure\nFY\nReason for correction\nType\n%\nCurrency\nAmount\nDeductions already made\nFinancial impact\nDE\nRural Development EAFRD Axis 2 (2007 DE06RPO 019)\n2007\nAbsence of cross-checks with central livestock databank in case of applications for agri-environmental measures with livestock density limitation as an eligibility condition\nflat-rate\n5\nEUR\n-350 800,0\n0,0\n-350 800,0\nTotal DE\n-350 800,0\n0,0\n-350 800,0",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Commission Decision 2009/721/EC of 24 September 2009 excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (Official Journal of the European Union L 257 of 30 September 2009)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2009/721/annex",
    "retrieved_at": "2026-11-01T15:16:23.564825+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}