{
  "url": "https://openlegislation.uk/eu-decision-2010-399/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2010-399/annex.json",
  "legislation": "eudn/2010/399",
  "legislation_title": "Commission Decision of 15 July 2010 excluding from European Union 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(2010) 4894) (only the Danish, English, Finnish, French, German, Hungarian, Slovak, Slovenian, Spanish and Swedish texts are authentic) (2010/399/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-399",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "BUDGET ITEM 6 7 0 1\nMS\nMeasure\nFY\nReason\nType\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nAT\nMeat Premiums — Bovines\n2006\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\nflat rate\n2 %\nEUR\n– 1 679,96\n– 0,0\n– 1 679,96\nAT\nMeat Premiums — Bovines\n2006\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\none-off\n0 %\nEUR\n– 9 517,64\n0,0\n– 9 517,64\nAT\nMeat Premiums — Bovines\n2007\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\nflat rate\n2 %\nEUR\n– 1 573,73\n0,0\n– 1 573,73\nAT\nMeat Premiums — Bovines\n2007\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\none-off\n0 %\nEUR\n– 12 065,28\n0,0\n– 12 065,28\nAT\nMeat Premiums — Bovines\n2008\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\nflat rate\n2 %\nEUR\n– 1 364,34\n0,0\n– 1 364,34\nAT\nMeat Premiums — Bovines\n2008\nweakness in the on-the-spot control system/inaccurate calculation of sanctions\none-off\n0 %\nEUR\n– 12 346,2\n0,0\n– 12 346,2\nAT\nRD Guarantee Accompanying Measures (area related measures)\n2006\nweaknesses in the on-the-spot control procedure\nflat rate\n5 %\nEUR\n– 958 551,0\n0,0\n– 958 551,0\nAT\nRD Guarantee Accompanying Measures (area related measures)\n2006\nweaknesses in the on-the-spot control procedure\none-off\n0 %\nEUR\n– 90 193,0\n0,0\n– 90 193,0\nAT\nFinancial audit — Overshooting\n2006\novershooting of financial ceilings\none-off\n0 %\nEUR\n– 720 696,92\n– 720 696,92\n0,0\nTotal AT\n– 1 807 988,07\n– 720 696,92\n– 1 087 291,15\nDE\nCross Compliance\n2006\nweaknesses in the controls and no/incorrect application of sanctions\nflat rate\n2 %\nEUR\n– 340 646,38\n0,0\n– 340 646,38\nDE\nCross Compliance\n2007\nweaknesses in the controls and no/incorrect application of sanctions\nflat rate\n2 %\nEUR\n– 761 982,35\n0,0\n– 761 982,35\nDE\nFruit and Vegetables — Operational Programmes\n2005\nweaknesses in the control system as regards operational programmes and recognition of producer organisations\none-off\n0 %\nEUR\n– 1 843 395,6\n0,0\n– 1 843 395,6\nDE\nFruit and Vegetables — Operational Programmes\n2006\nweaknesses in the control system as regards operational programmes and recognition of producer organisations\none-off\n0 %\nEUR\n– 2 639 854,96\n0,0\n– 2 639 854,96\nDE\nFruit and Vegetables — Operational Programmes\n2007\nweaknesses in the control system as regards operational programmes and recognition of producer organisations\none-off\n0 %\nEUR\n– 2 395 925,77\n0,0\n– 2 395 925,77\nDE\nArea aids\n2006\nWeaknesses in on the spot checks\nflat rate\n2 %\nEUR\n– 545 241,63\n0,0\n– 545 241,63\nDE\nArea aids\n2007\nWeaknesses in on the spot checks\nflat rate\n2 %\nEUR\n– 825 953,23\n0,0\n– 825 953,23\nDE\nArea aids\n2008\nWeaknesses in on the spot checks\nflat rate\n2 %\nEUR\n– 1 738,04\n0,0\n– 1 738,04\nTotal DE\n– 9 354 737,96\n0,0\n– 9 354 737,96\nDK\nFinancial audit — Overshooting\n2006\novershooting of financial ceilings\none-off\n0 %\nEUR\n– 3 820 260,57\n0,0\n– 3 820 260,57\nDK\nFinancial audit — Overshooting\n2006\novershooting of financial ceilings\none-off\n0 %\nEUR\n– 1 171 734,39\n– 1 171 734,39\n0,0\nTotal DK\n– 4 991 994,96\n– 1 171 734,39\n– 3 820 260,57\nES\nMeat Premiums — Bovines\n2005\nexclusion from on-the-spot checks of certain special beef premium\nflat rate\n10 %\nEUR\n– 971,74\n0,0\n– 971,74\nES\nMeat Premiums — Bovines\n2005\nsanctions not applied for the slaughter premium\none-off\n0 %\nEUR\n– 9 964,0\n0,0\n– 9 964,0\nES\nMeat Premiums — Bovines\n2006\nexclusion from on-the-spot checks of certain special beef premium\nflat rate\n10 %\nEUR\n– 736,24\n0,0\n– 736,24\nES\nMeat Premiums — Bovines\n2006\nsanctions not applied for the salughter premiums\none-off\n0 %\nEUR\n– 17 601,0\n0,0\n– 17 601,0\nES\nMeat Premiums — Bovines\n2007\nsanctions not applied for the slaughter premium\none-off\n0 %\nEUR\n– 12 770,1\n0,0\n– 12 770,1\nES\nArea aids\n2006\nWeaknesses in on the spot checks and incorrect calculation of sanctions\nflat rate\n2 %\nEUR\n– 2 726 605,0\n0,0\n– 2 726 605,0\nES\nArea aids\n2007\nWeaknesses in on the spot checks and incorrect calculation of sanctions\nflat rate\n2 %\nEUR\n– 1 900 131,0\n0,0\n– 1 900 131,0\nES\nArea aids\n2007\nIncorrect calculation of sanctions\none-off\n0 %\nEUR\n– 392 090,14\n0,0\n– 392 090,14\nES\nArea aids\n2008\nIncorrect calculation of sanctions\none-off\n0 %\nEUR\n– 467 281,93\n0,0\n– 467 281,93\nES\nRD Guarantee Accompanying Measures (area related measures)\n2006\nexcess amounts of aid paid and incorrect calculation of sanctions\nflat rate\n2 %\nEUR\n– 251 015,0\n0,0\n– 251 015,0\nES\nArea aids\n2006\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 2 315,31\n0,0\n– 2 315,31\nES\nArea aids\n2006\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 9 850,0\n0,0\n– 9 850,0\nES\nArea aids\n2007\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 8 591,31\n0,0\n– 8 591,31\nES\nArea aids\n2007\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 14 045,0\n0,0\n– 14 045,0\nES\nArea aids\n2008\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 12 885,31\n0,0\n– 12 885,31\nES\nArea aids\n2008\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 14 045,0\n0,0\n– 14 045,0\nES\nRural Development Axis 2 (2000-2006, area related measures)\n2006\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 11 968,41\n0,0\n– 11 968,41\nES\nOlive Oil — Financement GIS\n2005\nineligible expenditure\none-off\n0 %\nEUR\n– 1 296 714,44\n0,0\n– 1 296 714,44\nTotal ES\n– 7 149 580,93\n0,0\n– 7 149 580,93\nFI\nFinancial audit — Overshooting\n2007\novershooting ceilings\none-off\n0 %\nEUR\n– 1 671 589,8\n0,0\n– 1 671 589,8\nTotal FI\n– 1 671 589,8\n0,0\n– 1 671 589,8\nGB\nArea aids\n2006\nweaknesses in LPIS-GIS system, administrative procedures for controls and cross-checks, elaboration of risk anlysis, performance of on-the-spot checks and in calculation of sanctions.\nflat rate\n5 %\nGBP\n– 77 020 748,0\n– 28 096 340,44\n– 48 924 407,56\nGB\nArea aids\n2007\nweaknesses in LPIS-GIS system, administrative procedures for controls and cross-checks, elaboration of risk anlysis, performance of on-the-spot checks and in calculation of sanctions.\nflat rate\n2 %\nEUR\n– 48 275 334,89\n0,0\n– 48 275 334,89\nGB\nArea aids\n2005\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n2 %\nGBP\n– 689 685,19\n0,0\n– 689 685,19\nGB\nRural Development EAGGF Axis 2 (2000-2006, area related measures)\n2005\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n5 %\nGBP\n– 569 887,01\n0,0\n– 569 887,01\nGB\nArea aids\n2006\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n5 %\nGBP\n– 11 009 183,28\n0,0\n– 11 009 183,28\nGB\nArea aids\n2006\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n5 %\nGBP\n– 112 386,01\n0,0\n– 112 386,01\nGB\nArea aids\n2006\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n2 %\nGBP\n– 9 697,79\n0,0\n– 9 697,79\nGB\nRural Development EAGGF Axis 2 (2000-2006, area related measures)\n2006\nweakness in LPIS-GIS and on-the-spot controls\nflat rate\n5 %\nGBP\n– 732 267,13\n0,0\n– 732 267,13\nGB\nArea aids\n2007\nweaknesses in LPIS-GIS and on-the-spot controls\nflat rate\n5 %\nEUR\n– 18 600 258,71\n0,0\n– 18 600 258,71\nGB\nArea aids\n2006\nweaknesses in the control system. Inacurate calculation of sanctions.\none-off\n0 %\nEUR\n– 45 966,93\n0,0\n– 45 966,93\nGB\nArea aids\n2007\nweaknesses in the control system. Inacurate calculation of sanctions.\none-off\n0 %\nEUR\n– 236 631,98\n0,0\n– 236 631,98\nGB\nArea aids\n2008\nweaknesses in the control system. Inacurate calculation of sanctions.\none-off\n0 %\nEUR\n– 231 771,95\n0,0\n– 231 771,95\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2006\nredefinition process\none-off\n0 %\nGBP\n– 73 654,2\n0,0\n– 73 654,2\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2006\nincorrect formula for National Reserve investors\none-off\n0 %\nGBP\n– 6 454 006,67\n0,0\n– 6 454 006,67\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2006\nnational reserve allocation under the category of investors\nflat rate\n10 %\nGBP\n– 5 808 606,0\n– 2 904 303,0\n– 2 904 303,0\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2006\nnew farmers\nflat rate\n10 %\nGBP\n– 1 023 521,91\n– 511 760,96\n– 511 760,95\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2007\nredefinition process\none-off\n0 %\nEUR\n– 49 868,01\n0,0\n– 49 868,01\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2007\nIncorrect formula for National Reserve investors\none-off\n0 %\nEUR\n– 8 768 128,77\n0,0\n– 8 768 128,77\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2007\nflat rate correction for National Reserve allocation under category of investors\nflat rate\n10 %\nEUR\n– 7 891 315,89\n– 1 578 263,18\n– 6 313 052,71\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2007\nflat rate correction for new farmers\nflat rate\n10 %\nEUR\n– 2 225 441,01\n– 445 088,2\n– 1 780 352,81\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2008\nredefinition process\none-off\n0 %\nEUR\n– 4 669,16\n0,0\n– 4 669,16\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2008\nincorrect formula for National Reserve investors\none-off\n0 %\nEUR\n– 7 190 363,64\n0,0\n– 7 190 363,64\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2008\nflat rate correction for National Reserve allocation under category of investors\nflat rate\n10 %\nEUR\n– 6 471 327,27\n0,0\n– 6 471 327,27\nGB\nDirect Decoupled Aid (single payment scheme — SPS)\n2008\nflat rate correction for new farmers\nflat rate\n10 %\nEUR\n– 4 438 172,99\n0,0\n– 4 438 172,99\nGB\nClearance of accounts\n2006\nerrors in LMCS transactions\none-off\n0 %\nGBP\n– 62 928,0\n0,0\n– 62 928,0\nTotal GB (GBP)\n– 103 566 571,19\n– 31 512 404,4\n– 72 054 166,79\nTotal GB (EUR)\n– 104 429 251,2\n– 2 023 351,38\n– 102 405 899,82\nHU\nExport refunds — Sugar and isoglucose\n2006\ninsufficient sampling and analysis of sugar exported with refund\nflat rate\n2 %\nHUF\n– 31 662 787,54\n0,0\n– 31 662 787,54\nHU\nExport refunds — Sugar and isoglucose\n2007\ninsufficient sampling and analysis of sugar exported with refund\nflat rate\n2 %\nHUF\n– 4 239 145,14\n0,0\n– 4 239 145,14\nHU\nPublic Storage — Sugar\n2005\nincorrect exchange rate\none-off\n0 %\nHUF\n– 3 342 018,0\n0,0\n– 3 342 018,0\nHU\nPublic Storage — Cereals\n2005\nquantity adjustment for in-situ take-over in 2004/2005\none-off\n0 %\nEUR\n– 335 107,0\n0,0\n– 335 107,0\nHU\nPublic Storage — Sugar\n2006\ninclusion of VAT in value of purchases of sugar\none-off\n0 %\nHUF\n– 2 955 303 504,0\n0,0\n– 2 955 303 504,0\nHU\nFinancial audit — Overshooting\n2007\novershooting ceilings\none-off\n0 %\nEUR\n– 1 553 836,42\n– 1 652 789,71\n– 98 953,29\nTotal HU (HUF)\n– 2 994 547 454,68\n0,0\n– 2 994 547 454,68\nTotal HU (EUR)\n– 1 888 943,42\n– 1 652 789,71\n– 236 153,71\nLU\nDirect Payments\n2006\npoor LPIS-GIS and weaknesses in on-the-spot controls\nflat rate\n2 %\nEUR\n– 645 946,68\n0,0\n– 645 946,68\nLU\nDirect Payments\n2007\npoor LPIS-GIS and weaknesses in on-the-spot controls\nflat rate\n2 %\nEUR\n– 2 488,5\n0,0\n– 2 488,5\nLU\nDirect Payments\n2007\npoor LPIS-GIS and weaknesses in on-the-spot controls\none-off\n0 %\nEUR\n– 153 075,6\n0,0\n– 153 075,6\nLU\nRural Development Axis 2 (2000-2006, area related measures)\n2007\npoor LPIS-GIS and weaknesses in on-the-spot controls\none-off\n0 %\nEUR\n– 30 690,9\n0,0\n– 30 690,9\nTotal LU\n– 832 201,68\n0,0\n– 832 201,68\nSK\nPublic Storage — Cereals\n2005\ndeficiencies in anylysing the quality of cereals stored\none-off\n0 %\nEUR\n– 45 853,0\n0,0\n– 45 853,0\nTotal SK\n– 45 853,0\n0,0\n– 45 853,0\nBUDGET ITEM 6 7 1 1\nMS\nMeasure\nFY\nReason\nType\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nES\nRD Guarantee Accompanying Measures (area related measures)\n2007\nexcess amounts of aid paid and incorrect calculation of sanctions\nflat rate\n2 %\nEUR\n– 1 973,0\n0,0\n– 1 973,0\nES\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2007\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 18 028,45\n0,0\n– 18 028,45\nES\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2008\nLPIS not updated with control findings\none-off\n0 %\nEUR\n– 49 464,87\n0,0\n– 49 464,87\nTotal ES\n– 69 466,32\n0,0\n– 69 466,32\nBUDGET ITEM 6 5 0 0\nMS\nMeasure\nFY\nReason\nType Correction\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nSI\nRural Development - Transitional Instrument\n2005\nlate application of the verification and recovery procedures\none-off\nEUR\n– 1 354 253,0\n– 1 263 363,8\n– 90 889,2\nSI\nRural Development - Transitional Instrument\n2006\nlate application of the verification and recovery procedures\none-off\nEUR\n– 926 607,0\n– 906 968,08\n– 19 638,92\nTotal SI\n– 2 280 860,0\n– 2 170 331,88\n– 110 528,12",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Decision of 12 December 2011 correcting Decision 2010/399/EU excluding from European Union 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(2011) 9130) (only the Slovenian text is authentic) (2011/837/EU)."
    },
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Commission Decision 2010/399/EU of 15 July 2010 excluding from European Union 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(2010) 4894) (Official Journal of the European Union L 184 of 17 July 2010)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2010/399/annex",
    "retrieved_at": "2026-11-01T15:16:04.511696+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."
}