{
  "url": "https://openlegislation.uk/eu-decision-2014-950/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-950/annex/division-1.json",
  "legislation": "eudn/2014/950",
  "legislation_title": "Commission Implementing Decision of 19 December 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) 10135) (Only the English, Greek and Slovenian texts are authentic) (2014/950/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-950",
  "path": "annex/division/1",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6701",
  "text": "MS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nGR\nExport refunds — Non-Annex I\n2008\nLack of instructions related to the Regulation (EC) No 952/2006\nFLAT RATE\n5,00 %\nEUR\n– 13 507,0\n0,00\n– 13 507,0\nExport refunds — Sugar and isoglucose\n2008\nLack of instructions related to the Regulation (EC) No 952/2006\nFLAT RATE\n5,00 %\nEUR\n– 47 747,49\n0,00\n– 47 747,49\n_Recoveries\n2009\nLack of instructions related to the Regulation (EC) No 952/2006\nFLAT RATE\n2,00 %\nEUR\n– 872 542,52\n0,00\n– 872 542,52\n_Recoveries\n2010\nLack of instructions related to the Regulation (EC) No 952/2006\nFLAT RATE\n2,00 %\nEUR\n– 845 323,17\n0,00\n– 845 323,17\nWine — planting rights\nReimbursement following judgement of Court of Justice in case T-367/12\nONE-OFF\n0,00 %\nEUR\n21 336 120,0\n0,00\n21 336 120,0\nGR\nOther Direct Aid — Article 68-72 of Regulation (EC) No 73/2009\n2011\nNon-achievement of the regulatory control rate, deficiencies in the timing and non-respect of the regulatory minimum rate of on-the-spot checks for the sheep and goat aid\nFLAT RATE\n2,00 %\nEUR\n– 476 400,54\n0,00\n– 476 400,54\nGR\nDecoupled Direct Aids\n2009\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n2,00 %\nEUR\n– 34 622 028,32\n– 68 359,28\n– 34 553 669,04\nOther Direct Aids\n2009\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n5,00 %\nEUR\n– 11 294 787,52\n– 97 073,53\n– 11 197 713,99\nDecoupled Direct Aids\n2009\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n10,00 %\nEUR\n– 32 548 736,62\n– 64 265,67\n– 32 484 470,95\nOther Direct Aids\n2009\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n100,00 %\nEUR\n0,00\n– 132 067,09\n132 067,09\nDecoupled Direct Aids\n2010\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n2,00 %\nEUR\n6 274,63\n12,55\n6 262,08\nOther Direct Aids\n2010\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n5,00 %\nEUR\n27,37\n0,05\n27,32\nDecoupled Direct Aids\n2010\nWeaknesses in the LPIS and on-the-spot-checks, CY 2008\nFLAT RATE\n10,00 %\nEUR\n5 898,88\n11,80\n5 887,08\nGR\nFinancial audit — Overshooting\n2011\nExceeding of financial ceilings\nONE-OFF\n0,00 %\nEUR\n– 21 940,77\n– 21 940,77\n0,00\nFinancial audit — Late payments and payment deadlines\n2011\nLate payments\nONE-OFF\n0,00 %\nEUR\n– 1 617 403,78\n– 1 751 757,38\n134 353,6\nTotal GR:\nEUR\n– 61 012 096,85\n– 2 135 439,32\n– 58 876 657,53\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIE\nFruit and Vegetables —Operational Programmes\n2009\nAbsence of checks on compliance with recognition criteria\nFLAT RATE\n10,00 %\nEUR\n– 477 165,2\n0,00\n– 477 165,2\nFruit and Vegetables — Operational Programmes\n2010\nAbsence of checks on compliance with recognition criteria\nFLAT RATE\n10,00 %\nEUR\n– 578 539,13\n0,00\n– 578 539,13\nTotal IE:\nEUR\n– 1 055 704,33\n0,00\n– 1 055 704,33\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nSI\nSugar — Restructuring Fund\n2009\nSilos still present at the premises of the sugar factory\nONE-OFF\n0,00 %\nEUR\n– 8 700 815,25\n0,00\n– 8 700 815,25\nTotal SI:\nEUR\n– 8 700 815,25\n0,00\n– 8 700 815,25",
  "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/2014/950/annex/division/1",
    "retrieved_at": "2026-11-01T15:14:31.387530+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."
}