1. 

Agriculture – Common agricultural policy – Integrated administration and control system for certain aid schemes – Reductions and exclusions where the rules on cross-compliance are not observed – Financial correction imposed on a Member State with a deficient control system – Basis of calculation – Farmers not subject to a check – Included – No breach of principle of proportionality

(European Parliament and Council Regulation No 1306/2013, Art. 52; Council Regulations No 1290/2005, Art. 31, and No 73/2009; Commission Regulation No 1122/2009, Arts 50 and 51)

(see paras 72-77, 80-82)

2. 

Agriculture – EAGF and EAFRD financing – Clearance of accounts – Definitive refusal to accept responsibility for certain expenses – Need for prior inter partes procedure

(Commission Regulation No 908/2014, Art. 34)

(see para. 93)

3. 

Agriculture – EAGF and EAFRD financing – Clearance of accounts – Disallowance of expenses arising from irregularities in applying EU rules – Financial correction – Assessment of the level of failure to act and the degree of risk for the Fund – Reliance by the Member State concerned on elements demonstrating a maximum loss for the Fund limited to an amount less than that resulting from the proposed flat rate – Deficient control system – Effect

(Commission Regulation No 1122/2009, Art. 50)

(see paras 97-100)

1. 

Dismisses the action;

2. 

Orders the Portuguese Republic to pay the costs.