# Commission Implementing Decision of 9 July 2014 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(2014) 4479) (only the Czech, Danish, Dutch, English, Finnish, French, German, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, Spanish and Swedish texts are authentic) (2014/458/EU), Annex

Extent: E+W+S+N.I.

MS
Measure
Financial Year
Reason
Type
%
Currency
Amount
Deductions
Financial impact
BUDGET ITEM: 6701
BE
Other Direct Aid — Bovines
2010
Payments for ineligible animals and incorrect application of sanctions
ONE– OFF
EUR
– 133 335,0
0,00
– 133 335,0
BE
Other Direct Aid — Bovines
2011
Payments for ineligible animals and incorrect application of sanctions
ONE– OFF
EUR
– 62 275,0
0,00
– 62 275,0
BE
Other Direct Aid — Bovines
2012
Payments for ineligible animals and incorrect application of sanctions
ONE– OFF
EUR
– 110 550,0
0,00
– 110 550,0
TOTAL BE
EUR
– 306 160,0
0,00
– 306 160,0
CZ
Other Direct Aid — Article 68– 72 of Reg 73/2009
2011
Undue payments and non– application of reductions/exclusions for animals with irregularities
ONE– OFF
EUR
– 4 195,16
0,00
– 4 195,16
CZ
Other Direct Aid — Article 68– 72 of Reg 73/2009
2012
Undue payments and non– application of reductions/exclusions for animals with irregularities
ONE– OFF
EUR
– 68,74
0,00
– 68,74
TOTAL CZ
EUR
– 4 263,9
0,00
– 4 263,9
DE
Decoupled Direct Aids
2008
lack of extrapolation in case of overdeclaration below 3 %
ONE– OFF
EUR
– 106 694,14
0,00
– 106 694,14
DE
Decoupled Direct Aids
2009
lack of extrapolation in case of overdeclaration below 3 %
ONE– OFF
EUR
– 104 776,14
0,00
– 104 776,14
DE
Decoupled Direct Aids
2009
deficiencies in the measurement tolerance
ONE– OFF
EUR
– 56 327,48
0,00
– 56 327,48
DE
Decoupled Direct Aids
2010
lack of extrapolation in case of overdeclaration below 3 %
ONE– OFF
EUR
– 72 254,33
0,00
– 72 254,33
DE
Decoupled Direct Aids
2010
deficiencies in the measurement tolerance
ONE– OFF
EUR
– 56 781,05
0,00
– 56 781,05
TOTAL DE
EUR
– 396 833,14
0,00
– 396 833,14
DK
Decoupled Direct Aids
2011
On– the– spot check weaknesses
FLAT RATE
2,00 %
EUR
– 1 529 693,1
0,00
– 1 529 693,1
DK
Decoupled Direct Aids
2011
Retroactive recoveries and incorrect treatment of payment entitlements
ONE– OFF
EUR
– 69 494,0
0,00
– 69 494,0
DK
Decoupled Direct Aids
2012
On– the– spot check weaknesses
FLAT RATE
2,00 %
EUR
– 1 489 167,2
0,00
– 1 489 167,2
DK
Decoupled Direct Aids
2012
Retroactive recoveries and incorrect treatment of payment entitlements
ONE– OFF
EUR
– 3 654,0
0,00
– 3 654,0
TOTAL DK
EUR
– 3 092 008,3
0,00
– 3 092 008,3
ES
Fishery Measures
2004
Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
FLAT RATE
5,00 %
EUR
– 185 468,74
0,00
– 185 468,74
ES
Fishery Measures
2005
Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
FLAT RATE
5,00 %
EUR
– 253 547,34
0,00
– 253 547,34
ES
Fishery Measures
2006
Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit
FLAT RATE
2,00 %
EUR
– 117 708,85
0,00
– 117 708,85
ES
Decoupled Direct Aids
2010
Weaknesses in the administrative controls, on– the– spot checks and recoveries
ONE– OFF
EUR
– 53 541,4
0,00
– 53 541,4
ES
Decoupled Direct Aids
2011
Weaknesses in the administrative controls, on– the– spot checks and recoveries
ONE– OFF
EUR
– 368,20
0,00
– 368,20
ES
Cross Compliance
2009
Leniency of the sanctioning system, CY2008
ONE– OFF
EUR
– 191 873,53
– 383,75
– 191 489,78
ES
Cross Compliance
2009
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
– 790 454,36
– 218,52
– 790 235,84
ES
Cross Compliance
2009
Partial and ineffective check of many SMRs, CY2010
FLAT RATE
2,00 %
EUR
– 24 049,41
0,00
– 24 049,41
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
– 638,55
0,00
– 638,55
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2009
FLAT RATE
2,00 %
EUR
– 781 951,76
– 1 002,96
– 780 948,8
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2010
FLAT RATE
2,00 %
EUR
– 30,92
0,00
– 30,92
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
– 117,27
0,00
– 117,27
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2009
FLAT RATE
2,00 %
EUR
– 570,44
0,00
– 570,44
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2010
FLAT RATE
2,00 %
EUR
– 824 194,02
0,00
– 824 194,02
TOTAL ES
EUR
– 3 224 514,79
– 1 605,23
– 3 222 909,56
FI
Decoupled Direct Aids
2010
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 289 992,1
0,00
– 289 992,1
FI
Decoupled Direct Aids
2011
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 961 208,71
0,00
– 961 208,71
FI
Decoupled Direct Aids
2012
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 1 384 610,18
0,00
– 1 384 610,18
TOTAL FI
EUR
– 2 635 810,99
0,00
– 2 635 810,99
FR
Milk — Schoolmilk
2009
late on– the– spot control for School milk scheme (school year 2008– 2009)
FLAT RATE
5,00 %
EUR
– 290 282,58
0,00
– 290 282,58
FR
Milk — Schoolmilk
2010
late on– the– spot control for School milk scheme (school year 2008– 2009)
FLAT RATE
5,00 %
EUR
– 351 047,94
0,00
– 351 047,94
FR
Milk — Schoolmilk
2011
late on– the– spot control for School milk scheme (school year 2008– 2009)
FLAT RATE
5,00 %
EUR
– 1 610,58
0,00
– 1 610,58
FR
Milk — Schoolmilk
2012
late on– the– spot control for School milk scheme (school year 2008– 2009)
FLAT RATE
5,00 %
EUR
– 474,30
0,00
– 474,30
FR
Entitlements
2010
irregular allocations of the national reserve and consolidation of the forage areas
FLAT RATE
10,00 %
EUR
– 5 938 076,49
0,00
– 5 938 076,49
FR
Entitlements
2010
irregular allocations of the national reserve and consolidation of the forage areas
ONE– OFF
EUR
– 2 584 040,4
0,00
– 2 584 040,4
FR
Entitlements
2011
irregular allocations of the national reserve and consolidation of the forage areas
FLAT RATE
10,00 %
EUR
– 3 176 345,75
0,00
– 3 176 345,75
FR
Entitlements
2011
irregular allocations of the national reserve and consolidation of the forage areas
ONE– OFF
EUR
– 2 584 032,47
0,00
– 2 584 032,47
FR
Entitlements
2012
irregular allocations of the national reserve and consolidation of the forage areas
FLAT RATE
10,00 %
EUR
– 3 176 345,75
0,00
– 3 176 345,75
FR
Entitlements
2012
irregular allocations of the national reserve and consolidation of the forage areas
ONE– OFF
EUR
– 2 584 031,62
0,00
– 2 584 031,62
TOTAL FR
EUR
– 20 686 287,88
0,00
– 20 686 287,88
GB
Decoupled Direct Aids
2011
Weaknesses in LPIS and on– the– spot checks
ONE– OFF
EUR
– 2 563 473,0
0,00
– 2 563 473,0
TOTAL GB
EUR
– 2 563 473,0
0,00
– 2 563 473,0
IT
Fruit and Vegetables — Tomato Processing
2008
Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law
FLAT RATE
5,00 %
EUR
– 2 332 156,3
– 932 862,52
– 1 399 293,78
IT
Fruit and Vegetables — Tomato Processing
2010
Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law
FLAT RATE
5,00 %
EUR
720,02
0,00
720,02
IT
Irregularities
2012
Lack of information on the undertaken recovery actions
ONE– OFF
EUR
– 2 362 005,73
0,00
– 2 362 005,73
IT
Irregularities
2012
Negligence in the recovery procedure
ONE– OFF
EUR
– 1 283 164,95
0,00
– 1 283 164,95
IT
Irregularities
2012
Non– reporting in Annex III
ONE– OFF
EUR
– 1 460 976,88
0,00
– 1 460 976,88
TOTAL IT
EUR
– 7 437 583,84
– 932 862,52
– 6 504 721,32
LV
Decoupled Direct Aids
2011
Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %
ONE– OFF
EUR
– 15 324,3
0,00
– 15 324,3
LV
Decoupled Direct Aids
2012
Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %
ONE– OFF
EUR
– 3 399,21
0,00
– 3 399,21
LV
Cross Compliance
2009
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
– 254 163,51
0,00
– 254 163,51
LV
Cross Compliance
2010
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
– 181 777,79
0,00
– 181 777,79
LV
Cross Compliance
2010
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
– 179,81
0,00
– 179,81
LV
Cross Compliance
2011
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
– 100,05
0,00
– 100,05
LV
Cross Compliance
2011
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
14,86
0,00
14,86
LV
Cross Compliance
2011
Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010
ONE– OFF
EUR
– 2 230,28
0,00
– 2 230,28
LV
Cross Compliance
2012
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
– 0,19
0,00
– 0,19
TOTAL LV
EUR
– 457 160,28
0,00
– 457 160,28
SE
Decoupled Direct Aids
2010
Weaknesses in LPIS, CY 2009
ONE– OFF
EUR
– 1 117 986,6
0,00
– 1 117 986,6
SE
Decoupled Direct Aids
2011
Weaknesses in LPIS, CY 2010
ONE– OFF
EUR
– 15 591,0
0,00
– 15 591,0
TOTAL SE
EUR
– 1 133 577,6
0,00
– 1 133 577,6
SI
Decoupled Direct Aids
2010
Weakness in verification of small parcels to respect the definition of agricultural parcels
FLAT RATE
5,00 %
EUR
– 85 780,08
– 2 203,29
– 83 576,79
SI
Decoupled Direct Aids
2010
Non– extrapolation of control result in case of difference below 3 %
ONE– OFF
EUR
– 1 771,9
– 10,97
– 1 760,93
SI
Decoupled Direct Aids
2011
Weakness in verification of small parcels to respect the definition of agricultural parcels
FLAT RATE
5,00 %
EUR
– 115 956,46
0,00
– 115 956,46
SI
Decoupled Direct Aids
2011
Non– extrapolation of control result in case of difference below 3 %
ONE– OFF
EUR
– 6 376,67
– 7,62
– 6 369,05
SI
Decoupled Direct Aids
2012
Weakness in verification of small parcels to respect the definition of agricultural parcels
FLAT RATE
5,00 %
EUR
– 131 269,23
0,00
– 131 269,23
SI
Decoupled Direct Aids
2012
Non– extrapolation of control result in case of difference below 3 %
ONE– OFF
EUR
– 6 506,76
– 7,78
– 6 498,98
TOTAL SI
EUR
– 347 661,1
– 2 229,66
– 345 431,44
TOTAL 6701
EUR
– 42 285 334,82
– 936 697,41
– 41 348 637,41
BUDGET ITEM: 6711
DK
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2011
On– the– spot check weaknesses
FLAT RATE
2,00 %
EUR
– 138 216,28
0,00
– 138 216,28
DK
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2012
On– the– spot check weaknesses
FLAT RATE
2,00 %
EUR
– 114 814,02
0,00
– 114 814,02
TOTAL DK
EUR
– 253 030,3
0,00
– 253 030,3
ES
Cross Compliance
2009
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
– 25 382,59
0,00
– 25 382,59
ES
Cross Compliance
2009
Partial and ineffective check of many SMRs, CY2009
FLAT RATE
2,00 %
EUR
– 1 341,72
0,00
– 1 341,72
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
18,14
0,00
18,14
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2009
FLAT RATE
2,00 %
EUR
– 34 511,04
0,00
– 34 511,04
ES
Cross Compliance
2010
Partial and ineffective check of many SMRs, CY2010
FLAT RATE
2,00 %
EUR
– 317,20
0,00
– 317,20
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2008
FLAT RATE
2,00 %
EUR
– 36,65
0,00
– 36,65
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2009
FLAT RATE
2,00 %
EUR
– 69,84
0,00
– 69,84
ES
Cross Compliance
2011
Partial and ineffective check of many SMRs, CY2010
FLAT RATE
2,00 %
EUR
– 39 292,14
0,00
– 39 292,14
TOTAL ES
EUR
– 100 933,04
0,00
– 100 933,04
FI
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2010
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 132 350,41
0,00
– 132 350,41
FI
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2011
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 449 325,95
0,00
– 449 325,95
FI
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2012
Weaknesses in LPIS, on– the– spot checks and calculation of reductions
ONE– OFF
EUR
– 558 189,31
0,00
– 558 189,31
TOTAL FI
EUR
– 1 139 865,67
0,00
– 1 139 865,67
GB
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2011
Weaknesses in LPIS and on– the– spot checks
ONE– OFF
EUR
– 614 769,0
0,00
– 614 769,0
TOTAL GB
EUR
– 614 769,0
0,00
– 614 769,0
HU
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2009
inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
FLAT RATE
10,00 %
EUR
– 131 333,83
0,00
– 131 333,83
HU
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2010
inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
FLAT RATE
10,00 %
EUR
– 149 391,75
0,00
– 149 391,75
HU
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2011
inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
FLAT RATE
10,00 %
EUR
– 42 101,65
0,00
– 42 101,65
HU
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2012
inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)
FLAT RATE
10,00 %
EUR
– 60 885,25
0,00
– 60 885,25
TOTAL HU
EUR
– 383 712,48
0,00
– 383 712,48
LV
Cross Compliance
2009
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
– 212 566,45
0,00
– 212 566,45
LV
Cross Compliance
2010
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
– 92 731,87
0,00
– 92 731,87
LV
Cross Compliance
2010
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
1 146,35
0,00
1 146,35
LV
Cross Compliance
2011
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
249,48
0,00
249,48
LV
Cross Compliance
2011
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
425,78
0,00
425,78
LV
Cross Compliance
2012
2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009
FLAT RATE
2,00 %
EUR
106,22
0,00
106,22
LV
Cross Compliance
2012
4 GAEC not defined, incorrect calculation of sanction, CY 2008
FLAT RATE
5,00 %
EUR
183,03
0,00
183,03
TOTAL LV
EUR
– 303 187,46
0,00
– 303 187,46
PL
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2009
Lack of selection criteria
FLAT RATE
5,00 %
EUR
– 16 237,92
0,00
– 16 237,92
PL
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2010
Lack of selection criteria
FLAT RATE
5,00 %
EUR
– 2 189 601,12
0,00
– 2 189 601,12
PL
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2011
Lack of selection criteria
FLAT RATE
5,00 %
EUR
– 2 290 180,19
0,00
– 2 290 180,19
PL
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2012
Lack of selection criteria
FLAT RATE
5,00 %
EUR
– 1 175 231,69
0,00
– 1 175 231,69
PL
Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)
2013
Lack of selection criteria
FLAT RATE
5,00 %
EUR
– 172 311,4
0,00
– 172 311,4
TOTAL PL
EUR
– 5 843 562,32
0,00
– 5 843 562,32
PT
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2008
late on– the– spot checks
FLAT RATE
5,00 %
EUR
– 81 992,88
– 81 992,88
0,00
PT
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2009
late on– the– spot checks
FLAT RATE
5,00 %
EUR
– 3 374 908,49
– 2 911 944,67
– 462 963,82
PT
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2009
late on– the– spot checks
FLAT RATE
2,00 %
EUR
– 353 974,42
0,00
– 353 974,42
PT
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2010
late on– the– spot checks
FLAT RATE
2,00 %
EUR
– 213 427,37
0,00
– 213 427,37
PT
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2010
late on– the– spot checks
FLAT RATE
5,00 %
EUR
– 1 682 133,84
– 1 446 076,06
– 236 057,78
TOTAL PT
EUR
– 5 706 437,0
– 4 440 013,61
– 1 266 423,39
SE
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2010
Weaknesses in LPIS, CY 2009
ONE– OFF
EUR
– 190 380,0
0,00
– 190 380,0
SE
Rural Development EAFRD Axis 2 (2007– 2013, area related measures)
2011
Weaknesses in LPIS, CY 2010
ONE– OFF
EUR
– 143 719,0
0,00
– 143 719,0
TOTAL SE
EUR
– 334 099,0
0,00
– 334 099,0
TOTAL 6711
EUR
– 14 679 596,27
– 4 440 013,61
– 10 239 582,66

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Source: https://www.legislation.gov.uk/eudn/2014/458/annex (the official version)
Page: https://openlegislation.uk/eu-decision-2014-458/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.