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Document 32014D0191

(2014/191/EU): Commission Implementing Decision of 4 April 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) 2008)

OJ L 104, 8.4.2014, p. 43–71 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/dec_impl/2014/191/oj

8.4.2014   

EN

Official Journal of the European Union

L 104/43


COMMISSION IMPLEMENTING DECISION

of 4 April 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) 2008)

(Only the Danish, English, Finnish, French, German, Greek, Italian, Portuguese, Romanian, Slovenian, Spanish and Swedish texts are authentic)

(2014/191/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

(1)

Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.

(2)

The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.

(3)

Under Regulations (EC) No 1258/1999 and (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.

(4)

In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.

(5)

The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.

(6)

As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.

(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 December 2013 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

The expenditure itemised in the Annex hereto that has been incurred by the Member States' accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.

Article 2

This Decision is addressed to the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Portuguese Republic, Romania, the Republic of Slovenia, the Republic of Finland, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 4 April 2014.

For the Commission

Dacian CIOLOȘ

Member of the Commission


(1)  OJ L 160, 26.6.1999, p. 103.

(2)  OJ L 209, 11.8.2005, p. 1.


ANNEX

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BUDGET ITEM: 6701

DK

Fruit and Vegetables — Operational Programmes

2008

Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks

FLAT RATE

10,00 %

EUR

– 287 632,19

0,00

– 287 632,19

DK

Fruit and Vegetables — Operational Programmes

2008

Ineligible costs for organic plant protection materials

ONE-OFF

 

EUR

– 4 765,48

0,00

– 4 765,48

DK

Fruit and Vegetables — Operational Programmes

2008

Ineligible producer organisation

ONE-OFF

 

EUR

– 181 675,81

0,00

– 181 675,81

DK

Fruit and Vegetables — Operational Programmes

2009

Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks

FLAT RATE

10,00 %

EUR

– 317 109,84

0,00

– 317 109,84

DK

Fruit and Vegetables — Operational Programmes

2009

Ineligible producer organisation

ONE-OFF

 

EUR

– 203 273,58

0,00

– 203 273,58

DK

Fruit and Vegetables — Operational Programmes

2009

Ineligible costs for organic plant protection materials

ONE-OFF

 

EUR

– 27 548,70

0,00

– 27 548,70

DK

Fruit and Vegetables — Operational Programmes

2010

Severe weaknesses in control of several recognition criteria and deficiencies in administrative and on-the-spot checks

FLAT RATE

10,00 %

EUR

0,96

0,00

0,96

DK

Fruit and Vegetables — Operational Programmes

2010

Ineligible producer organisation

ONE-OFF

 

EUR

– 1 183,25

0,00

– 1 183,25

DK

Fruit and Vegetables — Operational Programmes

2010

Ineligible costs for organic plant protection materials

ONE-OFF

 

EUR

– 9,57

0,00

– 9,57

DK

Cross Compliance

2009

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 4 879 877,97

– 7 357,88

– 4 872 520,09

DK

Cross Compliance

2010

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 1 753,74

– 4,49

– 1 749,25

DK

Cross Compliance

2010

Incorrect calculation of sanctions, CY 2009

ONE-OFF

 

EUR

– 31 895,68

– 301,59

– 31 594,09

DK

Cross Compliance

2011

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 119,58

0,00

– 119,58

DK

Cross Compliance

2011

Incorrect calculation of sanctions, CY 2010

ONE-OFF

 

EUR

– 3 230,67

0,00

– 3 230,67

TOTAL DK

EUR

– 5 940 075,10

– 7 663,96

– 5 932 411,14

ES

Irregularities

2007

Reimbursement due to the incorrect application of the 50/50 rule for 4 cases

ONE-OFF

 

EUR

721 332,88

0,00

721 332,88

ES

Irregularities

2007

Non-reporting of interest in the Annex III table of financial year 2006

ONE-OFF

 

EUR

– 1 360 592,37

0,00

– 1 360 592,37

ES

Irregularities

2008

Non-reporting of interest in the Annex III table of financial year 2007

ONE-OFF

 

EUR

– 230 803,77

0,00

– 230 803,77

ES

Irregularities

2011

Non-respect of Article 32(8)(a) of R.1290/2005

ONE-OFF

 

EUR

– 165 390,13

0,00

– 165 390,13

ES

Irregularities

2011

Non-respect of Article 32(4)(a) of R.1290/2005

ONE-OFF

 

EUR

– 754 473,76

0,00

– 754 473,76

ES

Irregularities

2011

Incorrect date of primary administrative or judicial finding in the Annex III table (case 02220090118)

ONE-OFF

 

EUR

– 350 053,18

0,00

– 350 053,18

ES

Irregularities

2011

Negligence in the recovery of a debt case

ONE-OFF

 

EUR

– 6 447 032,48

0,00

– 6 447 032,48

TOTAL ES

EUR

– 8 587 012,81

0,00

– 8 587 012,81

FI

Cross Compliance

2007

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

144,79

0,00

144,79

FI

Cross Compliance

2007

1 GAEC missing, lenient sanctioning system, CY 2006

FLAT RATE

2,00 %

EUR

52,13

0,00

52,13

FI

Cross Compliance

2007

1 GAEC missing, lenient sanctioning system, CY 2006

FLAT RATE

2,00 %

EUR

– 25 717,74

0,00

– 25 717,74

FI

Cross Compliance

2007

Use of 0 % sanction, CY 2006

ONE-OFF

 

EUR

– 45 508,78

– 54,61

– 45 454,17

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

0,00 %

EUR

221,44

0,00

221,44

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

146,35

0,00

146,35

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2006

FLAT RATE

2,00 %

EUR

2 726,86

– 2,99

2 729,85

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 1 088 571,54

– 1 585,04

– 1 086 986,50

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

0,00 %

EUR

119,47

0,00

119,47

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 0,19

0,00

– 0,19

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 219,63

– 86,94

– 132,69

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

2,00 %

EUR

– 1 090 265,16

– 3 306,07

– 1 086 959,09

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2006

FLAT RATE

2,00 %

EUR

– 0,59

0,00

– 0,59

FI

Cross Compliance

2010

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

0,00 %

EUR

5,21

0,00

5,21

FI

Cross Compliance

2010

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 91,71

0,00

– 91,71

FI

Cross Compliance

2010

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

2,00 %

EUR

– 159,46

0,00

– 159,46

TOTAL FI

EUR

– 2 247 118,55

– 5 035,65

– 2 242 082,90

FR

Fruit and Vegetables — Operational Programmes

2007

Various ineligible aid payments

ONE-OFF

 

EUR

– 698 322,85

0,00

– 698 322,85

FR

Fruit and Vegetables — Operational Programmes

2008

Various ineligible aid payments

ONE-OFF

 

EUR

– 1 600 581,03

0,00

– 1 600 581,03

FR

Fruit and Vegetables — Operational Programmes

2009

Various ineligible aid payments

ONE-OFF

 

EUR

– 3 201 489,94

0,00

– 3 201 489,94

FR

Fruit and Vegetables — Operational Programmes

2010

Various ineligible aid payments

ONE-OFF

 

EUR

– 219 199,04

0,00

– 219 199,04

FR

Fruit and Vegetables — Operational Programmes

2011

Various ineligible aid payments

ONE-OFF

 

EUR

– 13 068,19

0,00

– 13 068,19

FR

Entitlements

2007

Undue allocation of National Reserve

FLAT RATE

10,00 %

EUR

– 12 098 866,64

– 72 593,20

– 12 026 273,44

FR

Entitlements

2007

Undue allocation of National Reserve

ONE-OFF

 

EUR

– 47 626 478,62

– 95 252,96

– 47 531 225,66

FR

Entitlements

2008

Undue allocation of National Reserve

FLAT RATE

10,00 %

EUR

– 12 098 866,64

– 60 494,33

– 12 038 372,31

FR

Entitlements

2008

Undue allocation of National Reserve

ONE-OFF

 

EUR

– 47 626 478,62

– 238 132,39

– 47 388 346,23

FR

Entitlements

2009

Undue allocation of National Reserve

FLAT RATE

10,00 %

EUR

– 12 098 866,64

– 60 494,33

– 12 038 372,31

FR

Entitlements

2009

Undue allocation of National Reserve

ONE-OFF

 

EUR

– 47 626 478,62

– 238 132,39

– 47 388 346,23

FR

Entitlements

2010

Undue allocation of National Reserve

FLAT RATE

10,00 %

EUR

– 12 098 866,64

– 24 197,73

– 12 074 668,91

FR

Entitlements

2010

Undue allocation of National Reserve

ONE-OFF

 

EUR

– 47 626 478,62

– 285 758,87

– 47 340 719,75

FR

Cross Compliance

2009

Reimbursement for correction included in Decision 43 linked to audit XC/2009/003/FR

FLAT RATE

2,00 %

EUR

157 245,53

0,00

157 245,53

FR

Cross Compliance

2010

Reimbursement for correction included in Decision 43 linked to audit XC/2009/003/FR

FLAT RATE

2,00 %

EUR

26 673,71

0,00

26 673,71

TOTAL FR

EUR

– 244 450 122,85

– 1 075 056,20

– 243 375 066,65

GB

Fruit and Vegetables — Operational Programmes

2006

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 68 009,01

0,00

– 68 009,01

GB

Fruit and Vegetables — Operational Programmes

2007

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 62 104,18

0,00

– 62 104,18

GB

Fruit and Vegetables — Operational Programmes

2008

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 33 722,85

0,00

– 33 722,85

GB

_Recoveries

2009

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 55 487,50

0,00

– 55 487,50

GB

_Recoveries

2010

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 46 754,53

0,00

– 46 754,53

GB

_Recoveries

2011

Bookkeeping/accounting errors

ONE-OFF

 

EUR

– 299 733,08

0,00

– 299 733,08

GB

Other Direct Aid — Article 68-72 of Reg. 73/2009

2011

Non-application of reductions/exclusions and undue payments to non-identified animals

ONE-OFF

 

EUR

– 194 394,22

0,00

– 194 394,22

GB

Cross Compliance

2008

Ineffective control of SMR 8a, CY 2007

FLAT RATE

5,00 %

EUR

– 257 134,00

0,00

– 257 134,00

GB

Cross Compliance

2008

Non or incorrect application of regulatory sanctions, CY 2007

ONE-OFF

 

EUR

– 757 135,00

0,00

– 757 135,00

GB

Cross Compliance

2009

Ineffective control of SMR 8a, CY 2008

FLAT RATE

5,00 %

EUR

– 240 326,00

0,00

– 240 326,00

GB

Cross Compliance

2009

Non or incorrect application of regulatory sanctions, CY 2008

ONE-OFF

 

EUR

– 423 317,00

0,00

– 423 317,00

GB

Cross Compliance

2010

Ineffective control of SMR 8a, CY 2009

FLAT RATE

2,00 %

EUR

– 252 305,00

0,00

– 252 305,00

GB

Cross Compliance

2010

Non or incorrect application of regulatory sanctions, CY 2009

ONE-OFF

 

EUR

– 31 208,00

0,00

– 31 208,00

GB

Cross Compliance

2009

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor NC, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 2 949 043,26

– 59 941,88

– 2 889 101,38

GB

Cross Compliance

2010

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 1 175 238,88

– 24 310,41

– 1 150 928,47

GB

Cross Compliance

2010

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

1 901,10

0,00

1 901,10

GB

Cross Compliance

2010

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 4 961,22

– 34,71

– 4 926,51

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010

FLAT RATE

2,00 %

EUR

795,26

0,00

795,26

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 58,63

0,00

– 58,63

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 879,96

0,00

– 879,96

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010

FLAT RATE

2,00 %

EUR

– 1 164 633,01

– 388,79

– 1 164 244,22

GB

Cross Compliance

2011

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 440,27

0,00

– 440,27

TOTAL GB

EUR

– 8 014 189,24

– 84 675,79

– 7 929 513,45

GR

Fruit and Vegetables — Peaches and Pears Processing

2008

Deficient physical checks on 5 % of the areas and incomplete information on products sold on the fresh market in Producer Organisation's records

FLAT RATE

10,00 %

EUR

– 682 302,86

0,00

– 682 302,86

TOTAL GR

EUR

– 682 302,86

0,00

– 682 302,86

IT

Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines

2007

Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine

FLAT RATE

5,00 %

EUR

– 1 639 734,17

– 4 187,86

– 1 635 546,31

IT

Entitlements

2007

Incorrect application of the regulation regarding the allocation of the special entitlements

ONE-OFF

 

EUR

– 475 405,85

– 2 852,44

– 472 553,41

IT

Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines

2008

Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine

FLAT RATE

5,00 %

EUR

– 1 697 012,09

– 8 100,59

– 1 688 911,50

IT

Entitlements

2008

Incorrect application of the regulation regarding the allocation of the special entitlements

ONE-OFF

 

EUR

– 577 691,90

– 3 466,14

– 574 225,76

IT

Other Direct Aid — Article 69 of Reg. 1782/2003 — only Ovines and Bovines

2009

Insufficient quality and inadequate timing of the on-the-spot checks, weaknesses in the control of eligibility of claimed animals, wrong application of sanctions for bovine

FLAT RATE

5,00 %

EUR

– 1 701 995,62

0,00

– 1 701 995,62

IT

Entitlements

2009

Incorrect application of the regulation regarding the allocation of the special entitlements

ONE-OFF

 

EUR

– 279 114,77

0,00

– 279 114,77

IT

Entitlements

2010

Incorrect application of the regulation regarding the allocation of the special entitlements

ONE-OFF

 

EUR

– 534 365,66

0,00

– 534 365,66

IT

Accreditation Paying Agency

2010

deficiencies in the accreditation criteria for EAGF (debtors)

FLAT RATE

16,00 %

EUR

– 623 731,00

0,00

– 623 731,00

IT

Accreditation Paying Agency

2010

deficiencies in the accreditation criteria for EAGF

FLAT RATE

16,00 %

EUR

– 398 672,00

0,00

– 398 672,00

IT

Clearance of accounts — 50/50 rule Clearance

2006

Reimbursement following the judgment of Court of Justice in case T-267/07

ONE-OFF

 

EUR

2 114 199,16

0,00

2 114 199,16

TOTAL IT

EUR

– 58 13. 523,90

– 18 607,03

– 5 794 916,87

PT

Export refunds — Non-Annex I

2009

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 6 321,77

0,00

– 6 321,77

PT

Export refunds — other

2009

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 172 665,34

0,00

– 172 665,34

PT

Export refunds — Sugar and isoglucose

2009

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 89,64

0,00

– 89,64

PT

Export refunds — Non-Annex I

2010

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 14 305,09

0,00

– 14 305,09

PT

Export refunds — other

2010

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 240 513,80

0,00

– 240 513,80

PT

Export refunds — Sugar and isoglucose

2010

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 386,40

0,00

– 386,40

PT

Export refunds — Non-Annex I

2011

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 5 946,75

0,00

– 5 946,75

PT

Export refunds — other

2011

Deficiencies in the quality of the physical controls and in their reporting; failure to carry out seal and substitution controls

FLAT RATE

5,00 %

EUR

– 183 177,64

0,00

– 183 177,64

PT

Other Direct Aid — Ewe and Goats

2007

Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007

FLAT RATE

5,00 %

EUR

– 1 356 820,10

– 41,59

– 1 356 778,51

PT

Other Direct Aid — Ewe and Goats

2008

Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007

FLAT RATE

5,00 %

EUR

– 1 272 636,94

0,00

– 1 272 636,94

PT

Other Direct Aid — Ewe and Goats

2009

Unsatisfactory quality of the OTSC for CY 2006, 2007 and 2008; late start of OTSC for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007

FLAT RATE

5,00 %

EUR

– 1 267 788,94

0,00

– 1 267 788,94

PT

Other Direct Aid — Ewe and Goats

2010

Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007

FLAT RATE

5,00 %

EUR

– 44,73

0,00

– 44,73

PT

Other Direct Aid — Ewe and Goats

2011

Unsatisfactory quality of the on-the-spot checks for CY 2006, 2007 and 2008; late start of on-the-spot checks for CY 2007 and 2008; payment of unidentified animals for CY 2006 and 2007

FLAT RATE

5,00 %

EUR

– 620,76

0,00

– 620,76

PT

Cross Compliance

2007

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2006

FLAT RATE

5,00 %

EUR

– 412 896,09

– 13 715,18

– 399 180,91

PT

Cross Compliance

2007

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2006

FLAT RATE

10,00 %

EUR

– 2 466 398,82

– 94 162,81

– 2 372 236,01

PT

Cross Compliance

2008

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2007

FLAT RATE

5,00 %

EUR

– 811 952,21

– 46 814,35

– 765 137,86

PT

Cross Compliance

2008

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2007

FLAT RATE

10,00 %

EUR

– 3 535 313,88

– 208 399,51

– 3 326 914,37

PT

Cross Compliance

2009

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008

FLAT RATE

5,00 %

EUR

– 2 978 076,83

– 151 490,51

– 2 826 586,32

PT

Cross Compliance

2010

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008

FLAT RATE

5,00 %

EUR

– 52 701,86

– 6 051,95

– 46 649,91

TOTAL PT

EUR

– 14 778 657,59

– 520 675,90

– 14 257 981,69

RO

Cross Compliance

2008

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007

FLAT RATE

5,00 %

EUR

– 634 324,17

– 69 550,07

– 564 774,10

RO

Cross Compliance

2009

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

– 1 579 209,93

– 122 547,37

– 1 456 662,56

RO

Cross Compliance

2009

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007

FLAT RATE

5,00 %

EUR

– 7 557,46

– 9 154,94

1 597,48

RO

Cross Compliance

2010

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

189,50

0,00

189,50

RO

Cross Compliance

2010

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 4 023,09

0,00

– 4 023,09

RO

Cross Compliance

2010

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 1 226 850,84

– 139,75

– 1 226 711,09

RO

Cross Compliance

2010

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

– 10 898,89

– 10 206,73

– 692,16

RO

Cross Compliance

2010

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007

FLAT RATE

5,00 %

EUR

2 764,61

– 493,12

3 257,73

RO

Cross Compliance

2011

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

1,35

0,00

1,35

RO

Cross Compliance

2011

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 250,64

0,00

– 250,64

RO

Cross Compliance

2011

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

4 873,62

0,00

4 873,62

TOTAL RO

EUR

– 3 455 285,94

– 212 091,98

– 3 243 193,96

SI

Cross Compliance

2006

Lenient sanction system, 4 GAEC missing, CY 2005

FLAT RATE

5,00 %

SIT

– 10 718 970,58

– 414 437,68

– 10 304 532,90

SI

Cross Compliance

2007

Lenient sanction system, 4 GAEC missing, CY 2005

FLAT RATE

5,00 %

EUR

– 147,83

– 0,07

– 147,76

SI

Cross Compliance

2007

Lenient sanction system, 4 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

– 127 940,81

– 935,76

– 127 005,05

SI

Cross Compliance

2008

Lenient sanction system, 4 GAEC missing, CY 2005

FLAT RATE

5,00 %

EUR

0,05

0,00

0,05

SI

Cross Compliance

2008

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

535,78

0,00

535,78

SI

Cross Compliance

2008

Lenient sanction system, 4 GAEC missing, CY 2005

FLAT RATE

5,00 %

EUR

– 23,61

0,00

– 23,61

SI

Cross Compliance

2008

Lenient sanction system, 4 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

– 393,36

– 1,86

– 391,50

SI

Cross Compliance

2008

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

– 279 213,39

– 12 630,25

– 266 583,14

SI

Cross Compliance

2009

Lenient sanction system, 4 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

0,59

0,00

0,59

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

692,45

0,00

692,45

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

68,69

0,00

68,69

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

– 701,41

– 28,05

– 673,36

SI

Cross Compliance

2009

Lenient sanction system, 4 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

– 44,03

– 0,16

– 43,87

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 350 086,56

– 6 095,01

– 343 991,55

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

19,55

0,00

19,55

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

30,66

0,00

30,66

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

958,47

0,00

958,47

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

– 2 761,46

– 138,02

– 2 623,44

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 607,46

– 10,74

– 596,72

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 413 940,70

– 742,42

– 413 198,28

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 35,31

0,00

– 35,31

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

2,85

0,00

2,85

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

4,89

0,00

4,89

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 569,66

0,00

– 569,66

SI

Cross Compliance

2012

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

27,06

0,00

27,06

SI

Cross Compliance

2012

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 195,93

0,00

– 195,93

TOTAL SI

SIT

– 10 718 970,58

– 414 437,68

– 10 304 532,90

TOTAL SI

EUR

– 1 174 320,48

– 20 582,34

– 1 153 738,14

TOTAL 6701

SIT

– 10 718 970,58

– 414 437,68

– 10 304 532,90

TOTAL 6701

EUR

– 295 142 609,32

– 1 944 388,85

– 293 198 220,47

BUDGET ITEM: 6711

DE

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)

2008

Weakness in project selection

FLAT RATE

10,00 %

EUR

– 239 484,15

0,00

– 239 484,15

DE

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)

2009

Weakness in project selection

FLAT RATE

10,00 %

EUR

– 1 638 636,95

0,00

– 1 638 636,95

DE

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)

2010

Weakness in project selection

FLAT RATE

10,00 %

EUR

– 781 262,31

0,00

– 781 262,31

DE

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013)

2011

Weakness in project selection

FLAT RATE

10,00 %

EUR

– 166 944,39

0,00

– 166 944,39

TOTAL DE

EUR

– 2 826 327,80

0,00

– 2 826 327,80

DK

Cross Compliance

2009

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 126 902,55

– 1 356,80

– 125 545,75

DK

Cross Compliance

2010

No control on minimum requirements for plant protection products, CY 2009

FLAT RATE

2,00 %

EUR

– 30 431,43

– 113,46

– 30 317,97

DK

Cross Compliance

2010

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 2 492,68

– 539,23

– 1 953,45

DK

Cross Compliance

2010

Incorrect calculation of sanctions, CY 2009

ONE-OFF

 

EUR

– 24,00

– 0,08

– 23,92

DK

Cross Compliance

2011

6 GAEC missing, no check on minimum requirements for plant protection products, CY 2008

FLAT RATE

5,00 %

EUR

– 387,88

0,00

– 387,88

DK

Cross Compliance

2011

No sanction on minimum requirements for plant protection products, CY 2010

ONE-OFF

 

EUR

– 133,07

0,00

– 133,07

TOTAL DK

EUR

– 160 371,61

– 2 009,57

– 158 362,04

FI

Cross Compliance

2007

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 401 890,24

– 44,84

– 401 845,40

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

2,00 %

EUR

– 406 777,26

0,00

– 406 777,26

FI

Cross Compliance

2008

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

– 13 442,43

– 44,89

– 13 397,54

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

2,00 %

EUR

– 16 504,68

0,00

– 16 504,68

FI

Cross Compliance

2009

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

123,81

– 2,29

126,10

FI

Cross Compliance

2010

1 GAEC missing, lenient sanctioning system, CY 2008

FLAT RATE

2,00 %

EUR

124,79

0,00

124,79

FI

Cross Compliance

2010

1 GAEC missing, lenient sanctioning system, CY 2007

FLAT RATE

2,00 %

EUR

53,00

– 883,33

936,33

TOTAL FI

EUR

– 838 313,01

– 975,35

– 837 337,66

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2007

Not enough control on the realisation of the steps and objectives of the business plan

FLAT RATE

5,00 %

EUR

– 177 862,92

0,00

– 177 862,92

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2008

Not enough control on the realisation of the steps and objectives of the business plan

FLAT RATE

5,00 %

EUR

– 2 376 998,88

0,00

– 2 376 998,88

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2009

Not enough control on the realisation of the steps and objectives of the business plan

FLAT RATE

5,00 %

EUR

– 2 527 224,82

0,00

– 2 527 224,82

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2010

Not enough control on the realisation of the steps and objectives of the business plan

EXTRAPOLATED

 

EUR

– 2 127 518,80

0,00

– 2 127 518,80

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2010

Not enough control on the realisation of the steps and objectives of the business plan

FLAT RATE

5,00 %

EUR

– 2 541 264,35

0,00

– 2 541 264,35

FR

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2011

Not enough control on the realisation of the steps and objectives of the business plan

FLAT RATE

5,00 %

EUR

– 279 802,33

0,00

– 279 802,33

TOTAL FR

EUR

– 10 030 672,10

0,00

– 10 030 672,10

GB

Cross Compliance

2007

Non or incorrect application of regulatory sanctions, CY 2007

FLAT RATE

5,00 %

EUR

– 81 236,80

0,00

– 81 236,80

GB

Cross Compliance

2008

Non or incorrect application of regulatory sanctions, CY 2008

FLAT RATE

5,00 %

EUR

– 40 221,10

– 3 187,50

– 37 033,60

GB

Cross Compliance

2008

Non or incorrect application of regulatory sanctions, CY 2007

FLAT RATE

5,00 %

EUR

– 86 843,16

– 3 162,80

– 83 680,36

GB

Cross Compliance

2009

Non or incorrect application of regulatory sanctions, CY 2009

FLAT RATE

2,00 %

EUR

– 12 481,44

0,00

– 12 481,44

GB

Cross Compliance

2009

Non or incorrect application of regulatory sanctions, CY 2007

FLAT RATE

5,00 %

EUR

– 487,27

– 25,57

– 461,70

GB

Cross Compliance

2009

Non or incorrect application of regulatory sanctions, CY 2008

FLAT RATE

5,00 %

EUR

– 51 617,56

– 4 078,41

– 47 539,15

GB

Cross Compliance

2010

Non or incorrect application of regulatory sanctions, CY 2009

FLAT RATE

2,00 %

EUR

– 36 866,26

– 2 314,12

– 34 552,14

GB

Cross Compliance

2010

Non or incorrect application of regulatory sanctions, CY 2008

FLAT RATE

5,00 %

EUR

– 3 266,99

0,00

– 3 266,99

GB

Cross Compliance

2010

Non or incorrect application of regulatory sanctions, CY 2007

FLAT RATE

5,00 %

EUR

– 1 523,34

– 83,53

– 1 439,81

GB

Cross Compliance

2011

Non or incorrect application of regulatory sanctions, CY 2009

FLAT RATE

2,00 %

EUR

– 396,43

0,00

– 396,43

GB

Cross Compliance

2011

Non or incorrect application of regulatory sanctions, CY 2008

FLAT RATE

5,00 %

EUR

– 316,44

0,00

– 316,44

GB

Cross Compliance

2009

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 1 554,44

– 203,30

– 1 351,14

GB

Cross Compliance

2009

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 90 650,32

– 4 272,84

– 86 377,48

GB

Cross Compliance

2010

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010

FLAT RATE

2,00 %

EUR

– 7 752,17

– 7,24

– 7 744,93

GB

Cross Compliance

2010

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 88 716,38

– 5 117,14

– 83 599,24

GB

Cross Compliance

2010

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 9 809,49

– 623,91

– 9 185,58

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2010

FLAT RATE

2,00 %

EUR

– 96 480,08

– 2 386,95

– 94 093,13

GB

Cross Compliance

2011

Ineffective control of GAEC and SMR 2, 4 and 8, CY 2009

FLAT RATE

2,00 %

EUR

– 17 490,40

0,00

– 17 490,40

GB

Cross Compliance

2011

Lenient sanctioning system for SMR 7 and 8, no follow-up of minor non-compliance, ineffective control of GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 1 447,33

0,00

– 1 447,33

GB

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2010

Lack of alternative control methods to visual check

FLAT RATE

5,00 %

EUR

– 272 613,55

– 272 613,55

0,00

GB

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2010

Irregularities detected following the retroactive checks

ONE-OFF

 

EUR

– 22 801,38

– 1 140,06

– 21 661,32

GB

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2011

Lack of alternative control methods to visual check

FLAT RATE

5,00 %

EUR

– 546 873,59

0,00

– 546 873,59

GB

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2011

Lack of follow up for non-submission of payment claims for Natural Handicaps

ONE-OFF

 

EUR

– 25 763,75

0,00

– 25 763,75

GB

Rural Development EAFRD Axis 2 (2007-2013, area related measures)

2011

Irregularities detected following the retroactive checks

ONE-OFF

 

EUR

– 24 094,70

0,00

– 24 094,70

TOTAL GB

EUR

– 1 521 304,37

– 299 216,92

– 1 222 087,45

IT

Accreditation Paying Agency

2010

deficiencies in the accreditation criteria for EAFRD

FLAT RATE

16,00 %

EUR

– 2 417 690,00

0,00

– 2 417 690,00

IT

Accreditation Paying Agency

2010

deficiencies in the accreditation criteria for EAFRD (debtors)

FLAT RATE

16,00 %

EUR

– 7 132,00

0,00

– 7 132,00

TOTAL IT

EUR

– 2 424 822,00

0,00

– 2 424 822,00

PT

Cross Compliance

2008

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008

FLAT RATE

5,00 %

EUR

– 232 548,55

– 118 567,43

– 113 981,12

PT

Cross Compliance

2008

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, farmers without animals, CY 2007

FLAT RATE

5,00 %

EUR

– 352 561,76

– 36 755,91

– 315 805,85

PT

Cross Compliance

2008

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11, ineffective checks on 6-8, 16-18 and lenient sanction system, farmers with animals, CY 2007

FLAT RATE

10,00 %

EUR

– 1 535 086,03

– 163 623,07

– 1 371 462,96

PT

Cross Compliance

2009

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008

FLAT RATE

5,00 %

EUR

– 391 551,37

– 45 319,62

– 346 231,75

PT

Cross Compliance

2010

Several GAEC not defined, lack of checks on SMR 1, 2, 5, 11 and lenient sanction system, CY 2008

FLAT RATE

5,00 %

EUR

– 173 177,70

– 18 879,59

– 154 298,11

TOTAL PT

EUR

– 2 684 925,41

– 383 145,62

– 2 301 779,79

RO

Cross Compliance

2009

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 3,15

0,00

– 3,15

RO

Cross Compliance

2009

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

– 551 739,74

– 55 909,89

– 495 829,85

RO

Cross Compliance

2009

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007

FLAT RATE

5,00 %

EUR

– 52 672,92

0,00

– 52 672,92

RO

Cross Compliance

2010

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 457 003,10

0,00

– 457 003,10

RO

Cross Compliance

2010

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

– 1 497,60

0,00

– 1 497,60

RO

Cross Compliance

2010

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2007

FLAT RATE

5,00 %

EUR

2 259,28

0,00

2 259,28

RO

Cross Compliance

2011

Controls partially performed and sampling of parcels not risk based, CY 2009

FLAT RATE

2,00 %

EUR

– 2 595,48

0,00

– 2 595,48

RO

Cross Compliance

2011

Non-definition and control of GAECs, non-definition of criteria for evaluation, CY 2008

FLAT RATE

5,00 %

EUR

7 412,84

0,00

7 412,84

TOTAL RO

EUR

– 1 055 839,87

– 55 909,89

– 999 929,98

SI

Cross Compliance

2008

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

– 318 962,73

– 6 726,62

– 312 236,11

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 217,53

0,00

– 217,53

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 317 428,64

– 8 275,35

– 309 153,29

SI

Cross Compliance

2009

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

66,00

0,00

66,00

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 315 177,28

– 1 172,19

– 314 005,09

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2007

FLAT RATE

5,00 %

EUR

523,44

0,00

523,44

SI

Cross Compliance

2010

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 385,03

0,00

– 385,03

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 90,49

0,00

– 90,49

SI

Cross Compliance

2011

Lenient sanction system, weakness for the control of 5 GAEC, CY 2008

FLAT RATE

5,00 %

EUR

– 162,59

0,00

– 162,59

SI

Cross Compliance

2012

Lenient sanction system, weakness for the control of 5 GAEC, CY 2009

FLAT RATE

5,00 %

EUR

– 70,06

0,00

– 70,06

TOTAL SI

EUR

– 951 904,91

– 16 174,16

– 935 730,75

TOTAL 6711

EUR

– 22 494 481,08

– 757 431,51

– 21 737 049,57


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