{
  "url": "https://openlegislation.uk/eu-decision-2015-103/annex/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-2015-103/annex/division-3.json",
  "legislation": "eudn/2015/103",
  "legislation_title": "Commission Implementing Decision (EU) 2015/103 of 16 January 2015 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2015) 53) (Only the Bulgarian, Czech, Dutch, English, Estonian, French, German, Hungarian, Italian, Lithuanian, Romanian and Spanish, texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-103",
  "path": "annex/division/3",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6701",
  "text": "MS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nAT\nEntitlements\n2011\nConsolidation of alpine pasture and multiple annual instalments\nONE-OFF\n0,00 %\nEUR\n– 276 374,35\n0,00\n– 276 374,35\nEntitlements\n2012\nConsolidation of alpine pasture and multiple annual instalments\nONE-OFF\n0,00 %\nEUR\n– 293 850,15\n0,00\n– 293 850,15\nEntitlements\n2013\nConsolidation of alpine pasture and multiple annual instalments\nONE-OFF\n0,00 %\nEUR\n– 301 013,79\n0,00\n– 301 013,79\nAT\nCross Compliance\n2012\nDeficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2011\nONE-OFF\n0,00 %\nEUR\n– 76 849,71\n0,00\n– 76 849,71\nCross Compliance\n2010\nGAEC on landscape features not effectively controlled, CY 2009\nFLAT RATE\n5,00 %\nEUR\n– 13 484,4\n0,00\n– 13 484,4\nCross Compliance\n2011\nGAEC on landscape features not effectively controlled, CY 2010\nFLAT RATE\n5,00 %\nEUR\n– 14 441,58\n0,00\n– 14 441,58\nCross Compliance\n2012\nGAEC on landscape features not effectively controlled, CY 2011\nFLAT RATE\n5,00 %\nEUR\n– 14 393,7\n0,00\n– 14 393,7\nCross Compliance\n2010\nNo systematic follow-up of minor non-compliances, CY 2009\nFLAT RATE\n2,00 %\nEUR\n– 5,14\n0,00\n– 5,14\nCross Compliance\n2011\nNo systematic follow-up of minor non-compliances, CY 2010\nFLAT RATE\n2,00 %\nEUR\n– 246,74\n0,00\n– 246,74\nCross Compliance\n2012\nNo systematic follow-up of minor non-compliances, CY 2011\nFLAT RATE\n2,00 %\nEUR\n– 755,78\n0,00\n– 755,78\nCross Compliance\n2010\nWeakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2009\nONE-OFF\n0,00 %\nEUR\n– 47 399,01\n0,00\n– 47 399,01\nCross Compliance\n2011\nWeakness in cross-reporting, deficiencies in sanctions for SMR7 and leniency in sanctioning for GAECs, CY 2010\nONE-OFF\n0,00 %\nEUR\n– 91 372,17\n0,00\n– 91 372,17\nTotal AT:\nEUR\n– 1 130 186,52\n0,00\n– 1 130 186,52\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBE\nCross Compliance\n2008\nWeaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007\nFLAT RATE\n5,00 %\nEUR\n– 3 389,17\n0,00\n– 3 389,17\nCross Compliance\n2009\nWeaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007\nFLAT RATE\n5,00 %\nEUR\n– 1 856,51\n0,00\n– 1 856,51\nCross Compliance\n2010\nWeaknesses in SMR 7, 11, 16-18, tolerance applied and sampling used for land checks, CY2007\nFLAT RATE\n5,00 %\nEUR\n– 89,72\n0,00\n– 89,72\nCross Compliance\n2009\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008\nFLAT RATE\n2,00 %\nEUR\n– 527 302,79\n0,00\n– 527 302,79\nCross Compliance\n2010\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008\nFLAT RATE\n2,00 %\nEUR\n– 568,84\n0,00\n– 568,84\nCross Compliance\n2011\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2008\nFLAT RATE\n2,00 %\nEUR\n– 20,77\n0,00\n– 20,77\nCross Compliance\n2010\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009\nFLAT RATE\n2,00 %\nEUR\n– 538 273,49\n0,00\n– 538 273,49\nCross Compliance\n2011\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2009\nFLAT RATE\n2,00 %\nEUR\n– 94,12\n0,00\n– 94,12\nCross Compliance\n2011\nWeaknesses in SMR 7, 11, 16-18, tolerance applied for SMR4, CY2010\nFLAT RATE\n2,00 %\nEUR\n– 535 293,19\n– 794,71\n– 534 498,48\nTotal BE:\nEUR\n– 1 606 888,6\n– 794,71\n– 1 606 093,89\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBG\nWine — Restructuring\n2010\nineligible restructuring measure\nONE-OFF\n0,00 %\nEUR\n– 16 046,31\n0,00\n– 16 046,31\nWine — Restructuring\n2011\nineligible restructuring measure\nONE-OFF\n0,00 %\nEUR\n– 27 397,9\n0,00\n– 27 397,9\nWine — Restructuring\n2012\nineligible restructuring measure\nONE-OFF\n0,00 %\nEUR\n– 97 089,53\n0,00\n– 97 089,53\nWine — Restructuring\n2013\nineligible restructuring measure\nONE-OFF\n0,00 %\nEUR\n– 33 338,19\n0,00\n– 33 338,19\nBG\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2011\nNon-application of regulatory exclusions\nONE-OFF\n0,00 %\nEUR\n– 370 455,39\n– 18 522,77\n– 351 932,62\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2012\nNon-application of regulatory exclusions\nONE-OFF\n0,00 %\nEUR\n– 381 206,05\n– 19 060,3\n– 362 145,75\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2013\nNon-application of regulatory exclusions\nONE-OFF\n0,00 %\nEUR\n– 248 886,64\n– 12 444,33\n– 236 442,31\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2011\nUndue payments, OTSC weaknesses, insufficient control report template\nFLAT RATE\n5,00 %\nEUR\n– 521 954,26\n0,00\n– 521 954,26\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2012\nUndue payments, OTSC weaknesses, insufficient control report template\nFLAT RATE\n5,00 %\nEUR\n– 808 560,83\n0,00\n– 808 560,83\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2013\nUndue payments, OTSC weaknesses, insufficient control report template\nFLAT RATE\n5,00 %\nEUR\n– 995 079,95\n0,00\n– 995 079,95\nBG\nDecoupled Direct Aids\n2010\nWeaknesses in LPIS and administrative cross-checks, CY 2009\nFLAT RATE\n5,00 %\nEUR\n– 13 598 952,95\n0,00\n– 13 598 952,95\nDecoupled Direct Aids\n2011\nWeaknesses in LPIS and administrative cross-checks, CY 2009\nFLAT RATE\n5,00 %\nEUR\n– 77 724,05\n0,00\n– 77 724,05\nBG\nDecoupled Direct Aids\n2011\nWeaknesses in LPIS-GIS, CY 2010\nFLAT RATE\n5,00 %\nEUR\n– 14 660 582,12\n0,00\n– 14 660 582,12\nDecoupled Direct Aids\n2012\nWeaknesses in LPIS-GIS, CY 2010\nFLAT RATE\n5,00 %\nEUR\n– 7 964,58\n0,00\n– 7 964,58\nTotal BG:\nEUR\n– 31 845 238,75\n– 50 027,4\n– 31 795 211,35\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nCZ\nWine — Restructuring\n2010\nnon-eligible forms of protection of vineyards against wild birds\nONE-OFF\n0,00 %\nEUR\n– 690 350,42\n0,00\n– 690 350,42\nWine — Restructuring\n2011\nnon-eligible forms of protection of vineyards against wild birds\nONE-OFF\n0,00 %\nEUR\n– 865 307,63\n0,00\n– 865 307,63\nWine — Restructuring\n2012\nnon-eligible forms of protection of vineyards against wild birds\nONE-OFF\n0,00 %\nEUR\n– 567 540,99\n0,00\n– 567 540,99\nTotal CZ:\nEUR\n– 2 123 199,04\n0,00\n– 2 123 199,04\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nDE\nFruit and Vegetables — Operational Programmes\n2010\nineligible expenditures for construction of a storage facility\nONE-OFF\n0,00 %\nEUR\n– 430 654,77\n0,00\n– 430 654,77\nFruit and Vegetables — Operational Programmes\n2009\nWeakness in a control on recognition criterion for producer organisations\nFLAT RATE\n5,00 %\nEUR\n– 77 966,78\n0,00\n– 77 966,78\nFruit and Vegetables — Operational Programmes\n2010\nWeakness in a control on recognition criterion for producer organisations\nFLAT RATE\n5,00 %\nEUR\n– 153 735,28\n0,00\n– 153 735,28\nFruit and Vegetables — Operational Programmes\n2011\nWeakness in a control on recognition criterion for producer organisations\nFLAT RATE\n5,00 %\nEUR\n– 70 057,05\n0,00\n– 70 057,05\nDE\nCross Compliance\n2009\nLeniency of the sanctions for SMR7, CY 2008\nONE-OFF\n0,00 %\nEUR\n– 190 178,1\n– 379,60\n– 189 798,5\nCross Compliance\n2010\nLeniency of the sanctions for SMR7, CY 2009\nONE-OFF\n0,00 %\nEUR\n– 150 339,66\n– 300,08\n– 150 039,58\nCross Compliance\n2011\nLeniency of the sanctions for SMR7, CY 2010\nONE-OFF\n0,00 %\nEUR\n– 158 485,49\n– 316,34\n– 158 169,15\nCross Compliance\n2009\nWeaknesses in the control of SMR7, CY 2008\nFLAT RATE\n2,00 %\nEUR\n– 3 929 816,78\n– 126,22\n– 3 929 690,56\nCross Compliance\n2010\nWeaknesses in the control of SMR7, CY 2009\nFLAT RATE\n2,00 %\nEUR\n– 3 573 164,56\n0,00\n– 3 573 164,56\nCross Compliance\n2011\nWeaknesses in the control of SMR7, CY 2010\nFLAT RATE\n2,00 %\nEUR\n– 3 463 572,31\n0,00\n– 3 463 572,31\nTotal DE:\nEUR\n– 12 197 970,78\n– 1 122,24\n– 12 196 848,54\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nEE\nCross Compliance\n2010\n1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009\nFLAT RATE\n2,00 %\nEUR\n– 123 269,5\n0,00\n– 123 269,5\nCross Compliance\n2011\n1 GAEC not defined, limited control on SMR1 and 5, inadequate control of two SMR4 requirements, CY2009\nFLAT RATE\n2,00 %\nEUR\n– 1,71\n0,00\n– 1,71\nCross Compliance\n2012\nLimited control on SMR1 and 5, inadequate control of one SMR4 requirements, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 163 434,31\n0,00\n– 163 434,31\nCross Compliance\n2011\nLimited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010\nFLAT RATE\n2,00 %\nEUR\n– 143 245,25\n0,00\n– 143 245,25\nCross Compliance\n2012\nLimited control on SMR1 and 5, inadequate control of two SMR4 requirements, no respect of the seven days' deadline for notification, CY2010\nFLAT RATE\n2,00 %\nEUR\n– 3,33\n0,00\n– 3,33\nCross Compliance\n2010\nNo control of SMR6, non-application of sanctions for the late notifications and modification of sanctions, CY2009\nONE-OFF\n0,00 %\nEUR\n– 22 887,71\n– 45,78\n– 22 841,93\nTotal EE:\nEUR\n– 452 841,81\n– 45,78\n– 452 796,03\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nES\nDecoupled Direct Aids\n2009\nIneffectiveness of risk analysis\nONE-OFF\n0,00 %\nEUR\n– 3 586 250,48\n0,00\n– 3 586 250,48\nDecoupled Direct Aids\n2010\nIneffectiveness of risk analysis\nONE-OFF\n0,00 %\nEUR\n– 1 866 977,31\n0,00\n– 1 866 977,31\nES\nDecoupled Direct Aids\n2008\nNon-compliance with the eligibility rules on permanent pasture, CY2007\nFLAT RATE\n2,00 %\nEUR\n– 389 865,14\n– 1 949,33\n– 387 915,81\nDecoupled Direct Aids\n2008\nNon-compliance with the eligibility rules on permanent pasture, CY2007\nFLAT RATE\n10,00 %\nEUR\n– 201 023,75\n– 1 005,12\n– 200 018,63\nDecoupled Direct Aids\n2008\nNon-compliance with the eligibility rules on permanent pasture, CY2007\nFLAT RATE\n25,00 %\nEUR\n– 9 290 513,97\n– 46 452,57\n– 9 244 061,4\nDecoupled Direct Aids\n2009\nNon-compliance with the eligibility rules on permanent pasture, CY2008\nFLAT RATE\n2,00 %\nEUR\n– 445 642,75\n– 2 228,22\n– 443 414,53\nDecoupled Direct Aids\n2009\nNon-compliance with the eligibility rules on permanent pasture, CY2008\nFLAT RATE\n10,00 %\nEUR\n– 283 917,17\n– 1 419,59\n– 282 497,58\nDecoupled Direct Aids\n2009\nNon-compliance with the eligibility rules on permanent pasture, CY2008\nFLAT RATE\n25,00 %\nEUR\n– 10 345 263,99\n– 51 726,32\n– 10 293 537,67\nES\nDecoupled Direct Aids\n2007\nDeficiencies in LPIS and permanent pasture, CY 2006\nONE-OFF\n0,00 %\nEUR\n– 20 976,39\n0,00\n– 20 976,39\nDecoupled Direct Aids\n2008\nDeficiencies in LPIS and permanent pasture, CY 2007\nONE-OFF\n0,00 %\nEUR\n– 1 994,65\n0,00\n– 1 994,65\nDecoupled Direct Aids\n2009\nDeficiencies in LPIS and permanent pasture, CY 2008\nONE-OFF\n0,00 %\nEUR\n– 294 932,52\n0,00\n– 294 932,52\nES\nCross Compliance\n2009\nLeniency of the sanctioning system, CY 2008\nONE-OFF\n0,00 %\nEUR\n– 580 604,92\n– 479,70\n– 580 125,22\nES\nClearance of Accounts — Conformity Clearance\n2011\nmaterial error\nONE-OFF\n0,00 %\nEUR\n– 18 603,55\n0,00\n– 18 603,55\nTotal ES:\nEUR\n– 27 326 566,59\n– 105 260,85\n– 27 221 305,74\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nFR\nSugar — Restructuring Fund\n2009\nCorrection due to partial restructuring instead of full restructuring\nONE-OFF\n0,00 %\nEUR\n– 69 980 526,56\n0,00\n– 69 980 526,56\nSugar — Restructuring Fund\n2009\nCorrection due to quota reduction instead of full restructuring\nONE-OFF\n0,00 %\nEUR\n– 8 734 375,0\n0,00\n– 8 734 375,0\nExport refunds — Live animals\n2010\nprocedures not compliant with the export refund regulations\nFLAT RATE\n15,00 %\nEUR\n– 94 156,69\n0,00\n– 94 156,69\nExport refunds — Live animals\n2011\nprocedures not compliant with the export refund regulations\nFLAT RATE\n15,00 %\nEUR\n– 120 146,09\n0,00\n– 120 146,09\nExport refunds —Live animals\n2012\nprocedures not compliant with the export refund regulations\nFLAT RATE\n15,00 %\nEUR\n– 33 062,27\n0,00\n– 33 062,27\nFR\nOther Direct Aid — Bovines\n2008\nLate notifications of movement\nONE-OFF\n0,00 %\nEUR\n– 39 685 694,63\n– 198 428,46\n– 39 487 266,17\nOther Direct Aid — Bovines\n2009\nLate notifications of movement\nONE-OFF\n0,00 %\nEUR\n– 41 704 273,69\n– 208 521,38\n– 41 495 752,31\nOther Direct Aid — Bovines\n2010\nLate notifications of movement\nONE-OFF\n0,00 %\nEUR\n– 41 590 433,76\n– 83 423,53\n– 41 507 010,23\nOther Direct Aid — Bovines\n2011\nLate notifications of movement\nONE-OFF\n0,00 %\nEUR\n– 300 981,5\n– 618,22\n– 300 363,28\nOther Direct Aid — Bovines\n2012\nLate notifications of movement\nONE-OFF\n0,00 %\nEUR\n– 41 102,74\n0,00\n– 41 102,74\nFR\nDecoupled Direct Aids\n2009\nWeaknesses in functioning of GIS, 1st pillar, CY2008\nONE-OFF\n0,00 %\nEUR\n– 93 510 754,83\n0,00\n– 93 510 754,83\nDecoupled Direct Aids\n2010\nWeaknesses in functioning of GIS, 1st pillar, CY2009\nONE-OFF\n0,00 %\nEUR\n– 100 407 258,08\n0,00\n– 100 407 258,08\nDecoupled Direct Aids\n2011\nWeaknesses in functioning of GIS, 1st pillar, CY2010\nONE-OFF\n0,00 %\nEUR\n– 136 794 783,91\n0,00\n– 136 794 783,91\nFR\nDecoupled Direct Aids\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 137 445 484,49\n– 51 680,63\n– 137 393 803,86\nOther Direct Aid — Article 68-72 of Reg. 73/2009\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 4 203 961,06\n0,00\n– 4 203 961,06\nOther Direct Aids\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 1 115 587,1\n0,00\n– 1 115 587,1\nOther Direct Aid — Seeds\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 39 946,65\n– 608,31\n– 39 338,34\nDecoupled Direct Aids\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n– 9 630 390,11\n0,00\n– 9 630 390,11\nOther Direct Aid — Article 68-72 of Reg. 73/2009\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n– 1 576 620,23\n0,00\n– 1 576 620,23\nOther Direct Aids\n2012\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n– 968 446,88\n0,01\n– 968 446,89\nDecoupled Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 37 597,17\n0,00\n– 37 597,17\nOther Direct Aid — Article 68-72 of Reg. 73/2009\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 5 914,26\n0,00\n– 5 914,26\nOther Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n321,53\n0,00\n321,53\nOther Direct Aid — Seeds\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n2,00 %\nEUR\n– 1 004,56\n0,00\n– 1 004,56\nDecoupled Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n– 7 377,43\n0,00\n– 7 377,43\nOther Direct Aid — Article 68-72 of Reg. 73/2009\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n– 2 858,36\n0,00\n– 2 858,36\nOther Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2011\nFLAT RATE\n100,00 %\nEUR\n105,15\n0,00\n105,15\nDecoupled Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n2,00 %\nEUR\n– 137 992 099,19\n0,00\n– 137 992 099,19\nOther Direct Aid — Article 68-72 of Reg. 73/2009\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n2,00 %\nEUR\n– 4 605 692,86\n0,00\n– 4 605 692,86\nOther Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n2,00 %\nEUR\n– 581 825,97\n0,00\n– 581 825,97\nDecoupled Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n100,00 %\nEUR\n– 9 587 507,15\n0,00\n– 9 587 507,15\nOther Direct Aid — Article 68-72 of Reg.73/2009\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n100,00 %\nEUR\n– 1 648 707,28\n0,00\n– 1 648 707,28\nOther Direct Aids\n2013\nWeaknesses in LPIS-GIS, 1st pillar, CY2012\nFLAT RATE\n100,00 %\nEUR\n– 930 705,93\n0,00\n– 930 705,93\nFR\nEntitlements\n2011\nExceeding of the ceiling and incorrect application of the linear reduction\nONE-OFF\n0,00 %\nEUR\n– 51 088 369,44\n0,00\n– 51 088 369,44\nEntitlements\n2012\nExceeding of the ceiling and incorrect application of the linear reduction\nONE-OFF\n0,00 %\nEUR\n– 89 806 974,13\n0,00\n– 89 806 974,13\nTotal FR:\nEUR\n– 984 274 193,32\n– 543 280,52\n– 983 730 912,8\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nHU\nSugar — Restructuring Fund\n2009\nSilos in the premises\nONE-OFF\n0,00 %\nEUR\n– 11 709 400,0\n0,00\n– 11 709 400,0\nHU\nFruit and Vegetables — Operational Programmes\n2009\nDeficient checks of eligibility of expenditure declared in aid applications\nFLAT RATE\n5,00 %\nEUR\n– 152 928,36\n0,00\n– 152 928,36\nFruit and Vegetables — Operational Programmes\n2010\nDeficient checks of eligibility of expenditure declared in aid applications\nFLAT RATE\n5,00 %\nEUR\n– 182 798,14\n0,00\n– 182 798,14\nFruit and Vegetables — Operational Programmes\n2011\nDeficient checks of eligibility of expenditure declared in aid applications\nFLAT RATE\n5,00 %\nEUR\n– 121 313,14\n0,00\n– 121 313,14\nFruit and Vegetables — Operational Programmes\n2012\nDeficient checks of eligibility of expenditure declared in aid applications\nFLAT RATE\n5,00 %\nEUR\n– 136 159,8\n0,00\n– 136 159,8\nFruit and Vegetables — Operational Programmes\n2013\nDeficient checks of eligibility of expenditure declared in aid applications\nFLAT RATE\n5,00 %\nEUR\n– 114 906,7\n0,00\n– 114 906,7\nTotal HU:\nEUR\n– 12 417 506,14\n0,00\n– 12 417 506,14\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nIT\nSugar — Restructuring Fund\n2007\nNot correct interpretation of sugar production\nONE-OFF\n0,00 %\nEUR\n– 68 011 872,95\n0,00\n– 68 011 872,95\nSugar — Restructuring Fund\n2008\nNot correct interpretation of sugar production\nONE-OFF\n0,00 %\nEUR\n– 4 083 338,77\n0,00\n– 4 083 338,77\nSugar — Restructuring Fund\n2009\nNot correct interpretation of sugar production\nONE-OFF\n0,00 %\nEUR\n– 18 403 523,44\n0,00\n– 18 403 523,44\nIT\nFruit and Vegetables — Pre-recognised Producer Groups\n2007\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 5 442,56\n0,00\n– 5 442,56\nFruit and Vegetables — Citrus Processing\n2008\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 25 041,16\n0,00\n– 25 041,16\nFruit and Vegetables — Citrus Processing\n2008\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n10,00 %\nEUR\n– 1 790 270,5\n0,00\n– 1 790 270,5\nFruit and Vegetables — Citrus Processing\n2008\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n15,00 %\nEUR\n– 20 819,74\n0,00\n– 20 819,74\nFruit and Vegetables — Citrus Processing\n2009\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 13 461,76\n0,00\n– 13 461,76\nFruit and Vegetables — Citrus Processing\n2009\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n15,00 %\nEUR\n– 1 177 488,95\n0,00\n– 1 177 488,95\nFruit and Vegetables — Pre-recognised Producer Groups\n2010\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 9 409,76\n0,00\n– 9 409,76\nFruit and Vegetables — Citrus Processing\n2010\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n15,00 %\nEUR\n12 880,77\n0,00\n12 880,77\nFruit and Vegetables — Pre-recognised Producer Groups\n2011\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 3 366,26\n0,00\n– 3 366,26\nFruit and Vegetables — Citrus Processing\n2012\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n5,00 %\nEUR\n– 1 261,24\n0,00\n– 1 261,24\nFruit and Vegetables — Citrus Processing\n2012\nweaknesses in the control system concerning the citrus processing scheme and preliminary recognition\nFLAT RATE\n15,00 %\nEUR\n427,98\n0,00\n427,98\nIT\nFruit and Vegetables — Citrus Processing\n2008\nWeaknesses in key controls and failure to apply sanctions\nFLAT RATE\n10,00 %\nEUR\n– 1 767 966,48\n0,00\n– 1 767 966,48\nFruit and Vegetables — Citrus Processing\n2008\nWeaknesses in key controls and failure to apply sanctions\nFLAT RATE\n15,00 %\nEUR\n– 7 653,03\n0,00\n– 7 653,03\nFruit and Vegetables — Citrus Processing\n2009\nWeaknesses in key controls and failure to apply sanctions\nFLAT RATE\n15,00 %\nEUR\n– 275 541,07\n0,00\n– 275 541,07\nFruit and Vegetables — Citrus Processing\n2010\nWeaknesses in key controls and failure to apply sanctions\nFLAT RATE\n15,00 %\nEUR\n3 549,05\n0,00\n3 549,05\nFruit and Vegetables — Citrus Processing\n2011\nWeaknesses in key controls and failure to apply sanctions\nFLAT RATE\n15,00 %\nEUR\n2 290,13\n0,00\n2 290,13\nIT\nPromotional Measures\n2009\nLack of control\nFLAT RATE\n10,00 %\nEUR\n– 173 822,13\n0,00\n– 173 822,13\nPromotional Measures\n2009\nLate payments\nONE-OFF\n0,00 %\nEUR\n– 701 700,28\n0,00\n– 701 700,28\nPromotional Measures\n2010\nLate payments\nONE-OFF\n0,00 %\nEUR\n– 497 130,75\n0,00\n– 497 130,75\nPromotional Measures\n2008\nunauthorised extension of the programme concerning the promotion of dairy products in schools\nONE-OFF\n0,00 %\nEUR\n– 103 274,84\n– 16 388,37\n– 86 886,47\nPromotional Measures\n2009\nunauthorised extension of the programme concerning the promotion of dairy products in schools\nONE-OFF\n0,00 %\nEUR\n– 258 332,75\n0,00\n– 258 332,75\nIT\nFinancial audit — Overshooting\n2010\nexceeding of ceilings\nONE-OFF\n0,00 %\nEUR\n– 9 590,84\n– 9 590,84\n0,00\nFinancial audit — Late payments and payment deadlines\n2010\nlate payments\nONE-OFF\n0,00 %\nEUR\n– 4 006 192,72\n– 4 006 192,72\n0,00\nSugar — Assigned Revenue\n2010\nsugar temporary restructuring — marketing year 08/09\nONE-OFF\n0,00 %\nEUR\n– 3 821 654,32\n– 3 821 654,32\n0,00\nMilk — Quota\n2010\nmilk levies\nONE-OFF\n0,00 %\nEUR\n193 832,77\n193 832,77\n0,00\nTotal IT:\nEUR\n– 104 955 175,6\n– 7 659 993,48\n– 97 295 182,12\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nLT\nDecoupled Direct Aids\n2008\nshortcomings in LPIS-GIS, CY2007\nFLAT RATE\n3,00 %\nEUR\n– 4 381 809,55\n– 16 050,66\n– 4 365 758,89\nDecoupled Direct Aids\n2009\nshortcomings in LPIS-GIS, CY2007\nFLAT RATE\n3,00 %\nEUR\n– 2 406,42\n– 4,81\n– 2 401,61\nDecoupled Direct Aids\n2010\nshortcomings in LPIS-GIS, CY2007\nFLAT RATE\n3,00 %\nEUR\n– 336,27\n– 0,67\n– 335,60\nDecoupled Direct Aids\n2009\nshortcomings in LPIS-GIS, CY2008\nFLAT RATE\n3,00 %\nEUR\n– 5 503 048,25\n– 19 432,96\n– 5 483 615,29\nDecoupled Direct Aids\n2010\nshortcomings in LPIS-GIS, CY2008\nFLAT RATE\n3,00 %\nEUR\n– 2 777,28\n– 5,55\n– 2 771,73\nDecoupled Direct Aids\n2011\nshortcomings in LPIS-GIS, CY2008\nFLAT RATE\n3,00 %\nEUR\n– 84,89\n0,00\n– 84,89\nTotal LT:\nEUR\n– 9 890 462,66\n– 35 494,65\n– 9 854 968,01\nMS\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nRO\nDecoupled Direct Aids\n2010\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n– 60 723 392,19\n– 2 629 950,76\n– 58 093 441,43\nOther Direct Aid — Energy Crops\n2010\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n– 185 062,92\n– 370,13\n– 184 692,79\nOther Direct Aids\n2010\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n– 83 561,22\n– 7 140,83\n– 76 420,39\nDecoupled Direct Aids\n2011\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n– 34 885 948,11\n– 765 982,0\n– 34 119 966,11\nOther Direct Aids\n2011\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n– 40 279,67\n0,00\n– 40 279,67\nDecoupled Direct Aids\n2011\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n– 14 498,34\n– 29,00\n– 14 469,34\nOther Direct Aid — Energy Crops\n2011\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n– 23,62\n– 0,05\n– 23,57\nOther Direct Aids\n2011\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n6,62\n0,01\n6,61\nDecoupled Direct Aids\n2012\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n5,00 %\nEUR\n– 40 874,57\n0,00\n– 40 874,57\nDecoupled Direct Aids\n2012\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n98 628,64\n0,00\n98 628,64\nOther Direct Aid — Energy Crops\n2012\nWeaknesses in the administrative cross-checks and on-the-spot checks\nFLAT RATE\n10,00 %\nEUR\n6,51\n0,00\n6,51\nTotal RO:\nEUR\n– 95 874 998,87\n– 3 403 472,76\n– 92 471 526,11",
  "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/2015/103/annex/division/3",
    "retrieved_at": "2026-11-01T15:14:29.945644+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."
}