{
  "url": "https://openlegislation.uk/eu-decision-2012-336/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2012-336/annex.json",
  "legislation": "eudn/2012/336",
  "legislation_title": "Commission Implementing Decision of 22 June 2012 on 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(2012) 3838) (only the Danish, Dutch, English, Estonian, French, German, Greek, Italian, Polish, Portuguese, Romanian, Slovenian and Spanish texts are authentic) (2012/336/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-336",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "BUDGET ITEM: 6701\nMS\nMeasure\nFinancial year\nReason\nType\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nDE\nClearance of accounts\n2008\noverpayments in the EAGF IACS population\nONE-OFF\nEUR\n-59 318,36\n0,0\n-59 318,36\nTotal DE\nEUR\n-59 318,36\n0,0\n-59 318,36\nDK\nOther Direct Aid — Bovines\n2007\nnon-application of sanctions regarding potentially eligible animals\nONE-OFF\nEUR\n-67 797,32\n0,0\n-67 797,32\nDK\nOther Direct Aid — Bovines\n2008\nnon-application of sanctions regarding potentially eligible animals\nONE-OFF\nEUR\n-48 411,25\n0,0\n-48 411,25\nTotal DK\nEUR\n-116 208,57\n0,0\n-116 208,57\nES\nRural Development EAGGF (2000-2006) — Area related measures\n2006\ndeficiencies in the on-the-spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of agri-environment\nFLAT RATE\n5,0 %\nEUR\n-350 224,0\n0,0\n-350 224,0\nES\nRural Development EAGGF (2000-2006) — Area related measures\n2006\ninsufficient random selection, deficiencies in the on the spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of less-favoured areas\nFLAT RATE\n5,0 %\nEUR\n-710 805,0\n0,0\n-710 805,0\nES\nWine\nplantation of vine without the (re-)plantation rights\nONE-OFF\nEUR\n-131 300 920,0\n0,0\n-131 300 920,0\nTotal ES\nEUR\n-132 361 949,0\n0,0\n-132 361 949,0\nFR\nOther Direct Aid — Bovines\n2005\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nFLAT RATE\n2,0 %\nEUR\n-17 088 517,03\n0,0\n-17 088 517,03\nFR\nOther Direct Aid — Bovines\n2005\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nONE-OFF\nEUR\n-12 394 594,82\n0,0\n-12 394 594,82\nFR\nOther Direct Aid — Bovines\n2006\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nFLAT RATE\n2,0 %\nEUR\n-16 233 350,64\n0,0\n-16 233 350,64\nFR\nOther Direct Aid — Bovines\n2006\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nONE-OFF\nEUR\n-8 732 969,42\n0,0\n-8 732 969,42\nFR\nOther Direct Aid — Bovines\n2007\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nFLAT RATE\n2,0 %\nEUR\n-3 367 782,68\n0,0\n-3 367 782,68\nFR\nOther Direct Aid — Bovines\n2007\nshortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses\nONE-OFF\nEUR\n-5 102 086,06\n0,0\n-5 102 086,06\nTotal FR\nEUR\n-62 919 300,65\n0,0\n-62 919 300,65\nGB\nMeat Premiums — Bovines\n2004\nno sanctions applied in case of non-compliance related to claimed above quota\nONE-OFF\nGBP\n-15 517,23\n0,0\n-15 517,23\nGB\nMeat Premiums — Ewe and Goats\n2004\npayments to claimants with less than 10 quota rights\nONE-OFF\nGBP\n-10 647,81\n0,0\n-10 647,81\nGB\nMeat Premiums — Bovines\n2005\nno sanctions applied in case of non-compliance related to claimed above quota\nONE-OFF\nGBP\n-6 790,67\n0,0\n-6 790,67\nGB\nMeat Premiums — Ewe and Goats\n2005\npayments to claimants with less than 10 quota rights\nONE-OFF\nGBP\n-3 492,44\n0,0\n-3 492,44\nGB\nMeat Premiums — Ewe and Goats\n2005\npayments to claimants with less than 10 quota rights, penalty for missing animals was not applied to the national envelope\nONE-OFF\nGBP\n-9 451,43\n0,0\n-9 451,43\nGB\nSugar — Production refunds\n2007\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-19,13\n0,0\n-19,13\nGB\nSugar — other than Export refunds (2007+)\n2007\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-26,49\n0,0\n-26,49\nGB\nExport refunds — Sugar and isoglucose\n2007\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-726,63\n0,0\n-726,63\nGB\nExport refunds — other\n2007\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-227,75\n0,0\n-227,75\nGB\nExport refunds — other\n2008\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-26,39\n0,0\n-26,39\nGB\nSugar — Production refunds\n2008\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n0,86\n0,0\n0,86\nGB\nExport refunds — Sugar and isoglucose\n2008\ndeficiency in substitution checks\nFLAT RATE\n5,0 %\nEUR\n-557,68\n0,0\n-557,68\nTotal GB\nGBP\n-45 899,58\n0,0\n-45 899,58\nTotal GB\nEUR\n-1 583,21\n0,0\n-1 583,21\nGR\nExport refunds — Sugar and isoglucose\n2006\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-1 800 082,7\n0,0\n-1 800 082,7\nGR\nExport refunds — Non-Annex I\n2006\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-12 890,85\n0,0\n-12 890,85\nGR\nExport refunds — Non-Annex I\n2006\nabsence of production and storage control systems\nFLAT RATE\n15,0 %\nEUR\n-66 216,34\n0,0\n-66 216,34\nGR\nExport refunds — Sugar and isoglucose\n2006\nabsence of production and storage control systems\nFLAT RATE\n15,0 %\nEUR\n-7 117 284,53\n0,0\n-7 117 284,53\nGR\nExport refunds — Sugar and isoglucose\n2007\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-2 522 082,75\n0,0\n-2 522 082,75\nGR\nExport refunds — Non-Annex I\n2007\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-57 587,78\n0,0\n-57 587,78\nGR\nExport refunds — Sugar and isoglucose\n2008\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-515,62\n0,0\n-515,62\nGR\nExport refunds — Non-Annex I\n2008\nabsence of production and storage control systems\nFLAT RATE\n10,0 %\nEUR\n-3 633,19\n0,0\n-3 633,19\nGR\nOther Direct Aid — Processed dried grape products (other measures)\n2007\nweaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks\nONE-OFF\nEUR\n-71 253 223,81\n0,0\n-71 253 223,81\nGR\nOther Direct Aid — Processed dried grape products (other measures)\n2008\nweaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks\nONE-OFF\nEUR\n-250 325,81\n0,0\n-250 325,81\nGR\nOther Direct Aid — Processed dried grape products (other measures)\n2009\nweaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks\nONE-OFF\nEUR\n-2 192,34\n0,0\n-2 192,34\nGR\nFruit and Vegetables — Citrus Processing\n2007\nInsufficient number of administrative controls and non-application of sanctions\nFLAT RATE\n5,0 %\nEUR\n-255 264,74\n0,0\n-255 264,74\nGR\nFruit and Vegetables — Citrus Processing\n2008\nInsufficient number of administrative controls and non-application of sanctions\nFLAT RATE\n5,0 %\nEUR\n-258 047,81\n0,0\n-258 047,81\nGR\nWine\nplantation of vine without the (re-)plantation rights\nONE-OFF\nEUR\n-21 336 120,0\n0,0\n-21 336 120,0\nTotal GR\nEUR\n-104 935 468,27\n0,0\n-104 935 468,27\nIT\nFruit and Vegetables — Citrus Processing\n2006\nweaknesses in the control system (administrative and accounting checks)\nFLAT RATE\n5,0 %\nEUR\n-1 683 981,22\n0,0\n-1 683 981,22\nIT\nFruit and Vegetables — Citrus Processing\n2007\nweaknesses in the control system (administrative and accounting checks)\nFLAT RATE\n5,0 %\nEUR\n-1 100 328,66\n0,0\n-1 100 328,66\nIT\nFruit and Vegetables — Tomato Processing\n2006\ninsufficient check of tomato production yield\nFLAT RATE\n2,0 %\nEUR\n-3 510 182,04\n0,0\n-3 510 182,04\nIT\nFruit and Vegetables — Tomato Processing\n2007\ninsufficient check of tomato production yield\nFLAT RATE\n2,0 %\nEUR\n-2 679 963,75\n0,0\n-2 679 963,75\nIT\nFruit and Vegetables — Tomato Processing\n2008\ninsufficient check of tomato production yield\nFLAT RATE\n2,0 %\nEUR\n-2 556 488,3\n0,0\n-2 556 488,3\nIT\nOlive Oil — Work programmes of operators' organisations\n2007\npayments made after the regulatory deadline\nONE-OFF\nEUR\n-515 252,59\n0,0\n-515 252,59\nIT\nRD Guarantee Accompanying Measures (area related measures)\n2005\nArticle 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region\nFLAT RATE\n2,0 %\nEUR\n-160 616,0\n0,0\n-160 616,0\nIT\nRural Development EAGGF (2000-2006) — Area related measures\n2006\nArticle 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region\nFLAT RATE\n2,0 %\nEUR\n-60 045,0\n0,0\n-60 045,0\nIT\nRural Development EAGGF (2000-2006) — Area related measures\n2006\nlate on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region\nFLAT RATE\n2,0 %\nEUR\n-308 332,0\n0,0\n-308 332,0\nIT\nRural Development EAGGF (2000-2006) — Area related measures\n2006\nlate on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region\nFLAT RATE\n5,0 %\nEUR\n-82 920,0\n0,0\n-82 920,0\nIT\nRural Development EAGGF (2000-2006) — Area related measures\n2007\nlate on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region\nFLAT RATE\n2,0 %\nEUR\n-3 985,0\n0,0\n-3 985,0\nIT\nWine\nplantation of vine without the (re-)plantation rights\nONE-OFF\nEUR\n-98 881 120,0\n0,0\n-98 881 120,0\nTotal IT\nEUR\n-111 543 214,56\n0,0\n-111 543 214,56\nNL\nClearance of accounts\n2007\nwrongful transfer of the rights of one certificate leading to wrongful payment of export refunds\nONE-OFF\nEUR\n-81 004,0\n0,0\n-81 004,0\nTotal NL\nEUR\n-81 004,0\n0,0\n-81 004,0\nPL\nCross Compliance\n2006\nsome GAEC not defined and weaknesses in sanctioning system (claim year 2005)\nFLAT RATE\n10,0 %\nPLN\n-9 462 163,58\n-298 039,22\n-9 164 124,36\nPL\nCross Compliance\n2007\nsome GAEC not defined (claim year 2006)\nFLAT RATE\n5,0 %\nEUR\n-3 231 141,53\n-76 634,5\n-3 154 507,03\nPL\nCross Compliance\n2007\nsome GAEC not defined and weaknesses in sanctioning system (claim year 2005)\nFLAT RATE\n10,0 %\nEUR\n-3 730,29\n-117,5\n-3 612,79\nPL\nCross Compliance\n2008\nsome GAEC not defined (claim year 2006)\nFLAT RATE\n5,0 %\nEUR\n3 168,04\n0,0\n3 168,04\nPL\nCross Compliance\n2008\nsome GAEC not defined (claim year 2007)\nFLAT RATE\n5,0 %\nEUR\n-6 242 027,29\n0,0\n-6 242 027,29\nPL\nCross Compliance\n2008\nsome GAEC not defined and weaknesses in sanctioning system (claim year 2005)\nFLAT RATE\n10,0 %\nEUR\n-602,58\n0,0\n-602,58\nPL\nCross Compliance\n2009\nsome GAEC not defined (claim year 2006)\nFLAT RATE\n5,0 %\nEUR\n-585,38\n0,0\n-585,38\nPL\nCross Compliance\n2009\nsome GAEC not defined (claim year 2007)\nFLAT RATE\n5,0 %\nEUR\n-7 875,92\n0,0\n-7 875,92\nTotal PL\nPLN\n-9 462 163,58\n-298 039,22\n-9 164 124,36\nTotal PL\nEUR\n-9 482 794,95\n-76 752,0\n-9 406 042,95\nPT\nOther Direct Aid — Bovines\n2005\npopulation excluded from on-the-spot checks\nFLAT RATE\n5,0 %\nEUR\n-43 659,0\n0,0\n-43 659,0\nPT\nOther Direct Aid — Ewe and Goats\n2007\namounts paid for less than 10 quota rights\nONE-OFF\nEUR\n-831,83\n0,0\n-831,83\nPT\nOther Direct Aid — Bovines\n2007\nnon-application of sanctions\nONE-OFF\nEUR\n-24 450,0\n0,0\n-24 450,0\nPT\nOther Direct Aid — Bovines\n2008\nnon-application of sanctions\nONE-OFF\nEUR\n-41 350,0\n0,0\n-41 350,0\nTotal PT\nEUR\n-110 290,83\n0,0\n-110 290,83\nSI\nClearance of accounts\n2008\nnon-recovered amounts for errors in the EAGF IACS population\nONE-OFF\nEUR\n-8 014,42\n0,0\n-8 014,42\nTotal SI\nEUR\n-8 014,42\n0,0\n-8 014,42\n6701 Total\nGBP\n-45 899,58\n0,0\n-45 899,58\nPLN\n-9 462 163,58\n-298 039,22\n-9 164 124,36\nEUR\n-421 619 146,82\n-76 752,0\n-421 542 394,82\nBUDGET ITEM: 6711\nMS\nMeasure\nFinancial year\nReason\nType\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nDE\nClearance of accounts\n2008\nknown errors in the EAFRD IACS population\nONE-OFF\nEUR\n-4 599,05\n0,0\n-4 599,05\nDE\nClearance of accounts\n2008\nknown errors in the EAFRD non-IACS population\nONE-OFF\nEUR\n-99 505,49\n0,0\n-99 505,49\nDE\nClearance of accounts\n2007\noverpayments in the EAFRD\nONE-OFF\nEUR\n-6 422,93\n0,0\n-6 422,93\nTotal DE\nEUR\n-110 527,47\n0,0\n-110 527,47\nEE\nRural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013)\n2008\ncontrol weaknesses\nFLAT RATE\n5,0 %\nEUR\n-219 399,9\n0,0\n-219 399,9\nEE\nRural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013)\n2009\ncontrol weaknesses\nFLAT RATE\n5,0 %\nEUR\n-432 949,15\n0,0\n-432 949,15\nEE\nRural Development EAFRD Axis 4 LEADER (2007-2013)\n2009\ncontrol weaknesses\nFLAT RATE\n5,0 %\nEUR\n-54 631,06\n0,0\n-54 631,06\nEE\nRural Development EAFRD Axis 4 LEADER (2007-2013)\n2010\ncontrol weaknesses\nFLAT RATE\n5,0 %\nEUR\n-90 905,2\n0,0\n-90 905,2\nTotal EE\nEUR\n-797 885,31\n0,0\n-797 885,31\nIT\nRural Development EAFRD Axis 2 (2007-2013, area related measures)\n2008\nlate on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region\nFLAT RATE\n2,0 %\nEUR\n-46 958,0\n0,0\n-46 958,0\nTotal IT\nEUR\n-46 958,0\n0,0\n-46 958,0\nPL\nCross Compliance\n2008\nsome GAEC not defined (claim year 2007)\nFLAT RATE\n5,0 %\nEUR\n-1 577 692,31\n0,0\n-1 577 692,31\nPL\nCross Compliance\n2009\nsome GAEC not defined (claim year 2007)\nFLAT RATE\n5,0 %\nEUR\n-2 873,42\n0,0\n-2 873,42\nTotal PL\nEUR\n-1 580 565,73\n0,0\n-1 580 565,73\nPT\nClearance of accounts\n2008\nmost likely error\nONE-OFF\nEUR\n-507 308,0\n0,0\n-507 308,0\nPT\nClearance of accounts\n2008\nsystematic error\nONE-OFF\nEUR\n-897 367,0\n0,0\n-897 367,0\nPT\nClearance of accounts\n2008\nsystematic error - RURIS\nONE-OFF\nEUR\n-590,0\n0,0\n-590,0\nTotal PT\nEUR\n-1 405 265,0\n0,0\n-1 405 265,0\nSI\nClearance of accounts — Financial Clearance\n2008\nknown error found in the completeness test of Annex II and III A\nONE-OFF\nEUR\n-6 010,62\n0,0\n-6 010,62\nTotal SI\nEUR\n-6 010,62\n0,0\n-6 010,62\n6711 Total\nEUR\n-3 947 212,13\n0,0\n-3 947 212,13\nBUDGET ITEM: 05 07 01 07\nMS\nMeasure\nFinancial year\nReason\nType\n%\nCurrency\nAmount\nDeductions\nFinancial impact\nRO\nFinancial audit — Late payments and payment deadlines\n2009\nlate payments\nONE-OFF\nEUR\n-7 674 175,73\n-9 399 922,54\n1 725 746,81\nTotal RO\nEUR\n-7 674 175,73\n-9 399 922,54\n1 725 746,81\n05 07 01 07 Total\nEUR\n-7 674 175,73\n-9 399 922,54\n1 725 746,81",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2012/336/annex",
    "retrieved_at": "2026-11-01T15:15:25.908136+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."
}