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Commission Implementing Decision (EU) 2021/261 of 17 February 2021 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(2021) 927) (Only the Bulgarian, Danish, Dutch, French, German, Greek, Hungarian, Italian, Polish, Portuguese, Slovak and Spanish texts are authentic)

Implementing Decision (EU) 2021/261 · Decision · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

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This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, Hungary, the Republic of Poland, the Portuguese Republic and the Slovak Republic.

Supplementary provisions

ANNEXSupplementary provisions

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ANNEX Decision: 65 Budget Item: 08 02 06 01 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Decoupled Direct Aids 2016 Reimbursement following judgment in case T-46/19 FLAT RATE 2,00 EUR 12 342 563,07 0,00 12 342 563,07 Decoupled Direct Aids 2016 Reimbursement following judgment in case T-46/19 ONE OFF EUR 541 695,17 541 695,17 0,00 Decoupled Direct Aids 2017 Reimbursement following judgment in case T-46/19 FLAT RATE 2,00 EUR 12 060 282,13 0,00 12 060 282,13 Decoupled Direct Aids 2017 Reimbursement following judgment in case T-46/19 ONE OFF EUR 148 448,47 148 448,47 0,00 Total GR: EUR 25 092 988,84 690 143,64 24 402 845,20 Currency Amount Deductions Financial Impact EUR 25 092 988,84 690 143,64 24 402 845,20 Budget Item: 6 2 0 0 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2018 Individual errors EAGF IACS ONE OFF EUR – 528,95 0,00 – 528,95 Clearance of Accounts - Financial Clearance 2018 Known error EAGF NIACS ONE OFF EUR – 98 894,05 0,00 – 98 894,05 Clearance of Accounts - Financial Clearance 2018 Payment delays school schemes ONE OFF EUR – 4 778,76 0,00 – 4 778,76 Total BE: EUR – 104 201,76 0,00 – 104 201,76 BG Promotion Measures 2010 INT2016/101/BG Absence of recoveries ONE OFF EUR – 430 586,90 0,00 – 430 586,90 Promotion Measures 2011 INT2016/101/BG Absence of recoveries ONE OFF EUR – 299 201,85 0,00 – 299 201,85 Promotion Measures 2012 INT2016/101/BG Absence of recoveries ONE OFF EUR – 636 371,10 0,00 – 636 371,10 Promotion Measures 2013 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 157 373,48 ,00 – 1 157 373,48 Promotion Measures 2014 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 341 643,85 0,00 – 1 341 643,85 Promotion Measures 2015 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 641 010,62 0,00 – 1 641 010,62 Promotion Measures 2016 INT2016/101/BG Absence of recoveries ONE OFF EUR – 1 838 521,58 0,00 – 1 838 521,58 Promotion Measures 2017 INT2016/101/BG Absence of recoveries ONE OFF EUR – 312 139,59 0,00 – 312 139,59 Total BG: EUR – 7 656 848,97 0,00 – 7 656 848,97 DE Young farmers scheme 2020 DE03, DE04-Administrative checks on Payment Entitlements when setting up the Basic Payment Scheme-YFP-CY 2019 ONE OFF EUR – 4 097,43 0,00 – 4 097,43 Young farmers scheme 2018 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 9 191,93 0,00 – 9 191,93 Young farmers scheme 2019 DE15-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 7 409,73 0,00 – 7 409,73 Basic Payment Scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 26 423,71 0,00 – 26 423,71 Basic Payment Scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25 872,54 0,00 – 25 872,54 Greening Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12 488,28 0,00 – 12 488,28 Greening Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12 514,32 0,00 – 12 514,32 Restributive Payment 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6 475,31 0,00 – 6 475,31 Reimbursement of direct aids in relation to financial discipline 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 478,69 0,00 – 478,69 Reimbursement of direct aids in relation to financial discipline 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 487,16 0,00 – 487,16 Restributive Payment 2019 DE15 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6 532,40 0,00 – 6 532,40 Young farmers scheme 2018 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 4 898,54 0,00 – 4 898,54 Young farmers scheme 2019 DE15-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 5 032,54 0,00 – 5 032,54 Young farmers scheme 2018 DE21-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 2 033,63 0,00 – 2 033,63 Young farmers scheme 2018 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 3 406,45 0,00 – 3 406,45 Young farmers scheme 2019 DE3-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 2 171,77 0,00 – 2 171,77 Basic Payment Scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 23 703,04 0,00 – 23 703,04 Basic Payment Scheme 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 25 206,49 0,00 – 25 206,49 Greening Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 12 369,06 0,00 – 12 369,06 Greening Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 12 772,95 0,00 – 12 772,95 Restributive Payment 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 6 497,31 0,00 – 6 497,31 Reimbursement of direct aids in relation to financial discipline 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 555,79 0,00 – 555,79 Reimbursement of direct aids in relation to financial discipline 2019 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 571,19 0,00 – 571,19 Restributive Payment 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 6 789,12 0,00 – 6 789,12 Young farmers scheme 2017 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants -YFP-CY2016 ONE OFF EUR – 4 568,91 0,00 – 4 568,91 Young farmers scheme 2018 DE3-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 6 343,62 0,00 – 6 343,62 Young farmers scheme 2019 DE3 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 6 236,09 0,00 – 6 236,09 Basic Payment Scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-CY2019 ONE OFF EUR – 60 665,91 0,00 – 60 665,91 Reimbursement of direct aids in relation to financial discipline 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-BPS-GREENING-YFP-RP-reimbursement of FD-CY2019 ONE OFF EUR – 1 295,71 0,00 – 1 295,71 Greening Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-GREENING-CY2019 ONE OFF EUR – 29 713,24 0,00 – 29 713,24 Young farmers scheme 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-RP-CY2019 ONE OFF EUR – 13 243,11 0,00 – 13 243,11 Restributive Payment 2020 DE3,DE4,DE7,DE15-Checks on the correct allocation from the NR-YFP-CY2019 ONE OFF EUR – 14 146,22 0,00 – 14 146,22 Young farmers scheme 2018 DE4-Administrative checks on PEs when setting up the BPS–YFS -CY2017 ONE OFF EUR – 7 857,98 0,00 – 7 857,98 Basic Payment Scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2017 ONE OFF EUR – 3 702,45 0,00 – 3 702,45 Basic Payment Scheme 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 3 614,36 0,00 – 3 614,36 Greening Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –GREENING -CY2017 ONE OFF EUR – 1 733,16 0,00 – 1 733,16 Greening Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 1 726,10 0,00 – 1 726,10 Restributive Payment 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RDP -CY2017 ONE OFF EUR – 1 008,52 0,00 – 1 008,52 Reimbursement of direct aids in relation to financial discipline 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –REIMBURSEMENT OF FD -CY2017 ONE OFF EUR – 73,22 0,00 – 73,22 Reimbursement of direct aids in relation to financial discipline 2019 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 73,59 0,00 – 73,59 Restributive Payment 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1 015,58 0,00 – 1 015,58 Young farmers scheme 2018 DE4-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS -CY2017 ONE OFF EUR – 884,46 0,00 – 884,46 Young farmers scheme 2019 DE4 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 883,81 0,00 – 883,81 Young farmers scheme 2019 DE7-Administrative checks on PEs when setting up the BPS–YFS -CY2018 ONE OFF EUR – 5 696,10 0,00 – 5 696,10 Basic Payment Scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –BPS -CY2018 ONE OFF EUR – 13 461,60 0,00 – 13 461,60 Greening Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –Greening-CY2018 ONE OFF EUR – 6 825,87 0,00 – 6 825,87 Reimbursement of direct aids in relation to financial discipline 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –reimbursement of financial discipline-CY2018 ONE OFF EUR – 333,83 0,00 – 333,83 Restributive Payment 2019 DE7 -Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –RP-CY2018 ONE OFF EUR – 1 985,98 0,00 – 1 985,98 Young farmers scheme 2019 DE7-Checks on the correct allocation of PEs from the National Reserve to young farmers and new entrants –YFS-CY2018 ONE OFF EUR – 3 495,05 0,00 – 3 495,05 Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR – 2 044,56 0,00 – 2 044,56 Total DE: EUR – 410 608,41 0,00 – 410 608,41 DK Cross-compliance 2016 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 1 396 727,20 – 83 492,88 – 1 313 234,32 Cross-compliance 2017 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 518,77 0,00 – 518,77 Cross-compliance 2018 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 51,92 0,00 – 51,92 Cross-compliance 2016 CY 2015 SMR 7 ONE OFF EUR – 7 327,71 – 240,00 – 7 087,71 Cross-compliance 2017 CY 2015 SMR 7 ONE OFF EUR – 0,16 0,00 – 0,16 Cross-compliance 2017 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 1 384 812,16 – 17,01 – 1 384 795,15 Cross-compliance 2018 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 255,56 0,00 – 255,56 Cross-compliance 2017 CY 2016 SMR 7 ONE OFF EUR – 9 124,19 0,00 – 9 124,19 Cross-compliance 2018 CY 2017 SMR 2 FLAT RATE 2,00 EUR – 1 371 553,15 – 4,36 – 1 371 548,79 Cross-compliance 2018 CY 2017 SMR 7 ONE OFF EUR – 7 958,88 0,00 – 7 958,88 Total DK: EUR – 4 178 329,70 – 83 754,25 – 4 094 575,45 ES Cross-compliance 2017 CY 2016 FLAT RATE 5,00 EUR – 365 264,87 – 5 497,72 – 359 767,15 Cross-compliance 2018 CY 2016 FLAT RATE 5,00 EUR – 4 620,63 0,00 – 4 620,63 Cross-compliance 2019 CY 2016 FLAT RATE 5,00 EUR – 1 178,37 0,00 – 1 178,37 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 EUR – 731 771,69 0,00 – 731 771,69 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 EUR – 922,57 0,00 – 922,57 Cross-compliance 2017 CY 2018 FLAT RATE 5,00 EUR – 3 453,11 – 55,20 – 3 397,91 Cross-compliance 2019 CY 2018 FLAT RATE 5,00 EUR – 499 784,68 0,00 – 499 784,68 Clearance of Accounts - Financial Clearance 2018 Known error EAGF IACS ONE OFF EUR – 18,54 0,00 – 18,54 Clearance of Accounts - Financial Clearance 2018 Known error EAGF Non-IACS ONE OFF EUR – 12 008,91 0,00 – 12 008,91 Total ES: EUR – 1 619 023,37 – 5 552,92 – 1 613 470,45 FR Promotion Measures 2017 Key control: administrative control on selection of implementing bodies ONE OFF EUR – 148 550,04 0,00 – 148 550,04 Total FR: EUR – 148 550,04 0,00 – 148 550,04 IT Reimbursement of direct aids in relation to financial discipline 2018 All weaknesses FLAT RATE 2,00 EUR – 730 282,20 – 730 282,20 0,00 Decoupled Direct Aids 2018 All weaknesses - Taking in account ‘Reduction for Late Payments’ FLAT RATE 2,00 EUR – 63 148 764,02 0,00 – 63 148 764,02 Clearance of Accounts - Financial Clearance 2017 Negligence in the management and the recovering of debts ONE OFF EUR – 710 274,04 0,00 – 710 274,04 Clearance of Accounts - Financial Clearance 2017 Reduction due to payments deadlines ONE OFF EUR – 74 978 660,98 – 74 978 660,98 0,00 Voluntary Coupled Support 2018 Weaknesses affecting VCS FLAT RATE 2,00 EUR – 4 072 613,83 0,00 – 4 072 613,83 Decoupled Direct Aids 2018 Weaknesses affecting VCS - SFS - Taking in account ‘Reduction for Late Payments’ FLAT RATE 2,00 EUR – 146 895,14 0,00 – 146 895,14 Total IT: EUR – 143 787 490,21 – 75 708 943,18 – 68 078 547,03 PL Greening Payment 2017 active farmer-CY 2016-Greening FLAT RATE 2,00 EUR – 288 138,30 – 288 138,30 0,00 Restributive Payment 2017 active farmer-CY 2016-Redistributive payment FLAT RATE 2,00 EUR – 31 387,38 0,00 – 31 387,38 Reimbursement of direct aids in relation to financial discipline 2017 active farmer-CY 2016-reimbursement of financial discipline FLAT RATE 2,00 EUR – 10 487,54 – 10 487,54 0,00 Single Area Payment Scheme 2017 active farmer-CY 2016-SAPS FLAT RATE 2,00 EUR – 397 464,17 – 0,01 – 397 464,16 Voluntary coupled support 2017 active farmer-CY 2016-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 12 113,21 0,00 – 12 113,21 Voluntary Coupled Support Area Based 2017 active farmer-CY 2016-VCS area FLAT RATE 2,00 EUR -57 281,32 0,00 -57 281,32 Young farmers scheme 2017 active farmer-CY 2016-YFP FLAT RATE 2,00 EUR – 6 483,99 0,00 – 6 483,99 Greening Payment 2018 active farmer-CY 2017-Greening FLAT RATE 2,00 EUR – 239 009,35 0,00 – 239 009,35 Restributive Payment 2018 active farmer-CY 2017-Redistributive payment FLAT RATE 2,00 EUR – 25 803,29 0,00 – 25 803,29 Reimbursement of direct aids in relation to financial discipline 2018 active farmer-CY 2017-reimbursement of financial discipline FLAT RATE 2,00 EUR – 8 496,99 – 8 496,99 0,00 Single Area Payment Scheme 2018 active farmer-CY 2017-SAPS FLAT RATE 2,00 EUR – 321 326,50 0,00 – 321 326,50 Voluntary coupled support 2018 active farmer-CY 2017-VCS animals M01 & M02 FLAT RATE 2,00 EUR – 8 741,83 0,00 – 8 741,83 Voluntary coupled support 2018 active farmer-CY 2017-VCS area FLAT RATE 2,00 EUR – 50 719,95 0,00 – 50 719,95 Young farmers scheme 2018 active farmer-CY 2017-YFP FLAT RATE 2,00 EUR – 4 675,11 0,00 – 4 675,11 Voluntary coupled support 2017 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2016-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 159 335,40 0,00 – 159 335,40 Voluntary coupled support 2018 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2017-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 104 853,32 0,00 – 104 853,32 Voluntary coupled support 2019 Art. 42(2)(a) of Regulation (EU) No 809/2014-CY 2018-VCS animal measures M01 & M02 FLAT RATE 2,00 EUR – 158 255,28 0,00 – 158 255,28 Voluntary coupled support 2017 calculation of the aid and administrative penalties-CY 2016-VCS animals measures M01 and M02 ONE OFF EUR – 2 131 809,79 0,00 – 2 131 809,79 Voluntary coupled support 2018 calculation of the aid and administrative penalties-CY 2017-VCS animals measures M01 and M02 ONE OFF EUR – 1 163 925,60 0,00 – 1 163 925,60 Voluntary coupled support 2019 calculation of the aid and administrative penalties-CY 2018-VCS animals measures M01 and M02 ONE OFF EUR – 1 129 455,39 0,00 – 1 129 455,39 Milk - Other 2017 Ineligible payments identified after the Polish Corrective Action Plan ONE OFF EUR – 1 026 600,51 0,00 – 1 026 600,51 Clearance of Accounts - Financial Clearance 2018 Reductions - payment deadlines ONE OFF EUR – 506 241,22 – 506 241,22 0,00 Milk - Other 2017 Risk on the remaining expenditure FLAT RATE 5,00 EUR – 527 300,43 0,00 – 527 300,43 Total PL: EUR – 8 369 905,87 – 813 364,06 – 7 556 541,81 PT Clearance of Accounts - Financial Clearance 2018 Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAGF ONE OFF EUR – 217 692,59 0,00 – 217 692,59 Clearance of Accounts - Financial Clearance 2018 Financial errors from substantive testing EAGF ONE OFF EUR – 1 466,11 0,00 – 1 466,11 Total PT: EUR – 219 158,70 0,00 – 219 158,70 SK Clearance of Accounts - Financial Clearance 2018 MLE in EAGF IACS population ESTIMATED BY AMOUNT EUR – 1 457 517,68 – 170 687,66 – 1 286 830,02 Total SK: EUR – 1 457 517,68 – 170 687,66 – 1 286 830,02 Currency Amount Deductions Financial Impact EUR – 167 951 634,71 – 76 782 302,07 – 91 169 332,64 Budget Item: 6 2 0 1 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Clearance of Accounts - Financial Clearance 2015 Known error for AECM ONE OFF EUR – 1 606,10 0,00 – 1 606,10 Clearance of Accounts - Financial Clearance 2016 Known error for AECM ONE OFF EUR – 23 031,51 – 1 573,47 – 21 458,04 Clearance of Accounts - Financial Clearance 2018 Known error M19 ONE OFF EUR – 28 625,55 0,00 – 28 625,55 Clearance of Accounts - Financial Clearance 2018 Known errors M07 ONE OFF EUR – 197 948,15 – 123 289,59 – 74 658,56 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD ESTIMATED BY AMOUNT EUR – 136 281,26 – 28 425,39 – 107 855,87 Clearance of Accounts - Financial Clearance 2018 MLE M01 ESTIMATED BY AMOUNT EUR – 11 382,84 0,00 – 11 382,84 Clearance of Accounts - Financial Clearance 2018 MLE M07 ESTIMATED BY AMOUNT EUR – 246 576,79 – 21 030,20 – 225 546,59 Clearance of Accounts - Financial Clearance 2018 MLE M16 ESTIMATED BY AMOUNT EUR – 68 944,11 – 3 099,61 – 65 844,50 Clearance of Accounts - Financial Clearance 2018 MLE M19 ESTIMATED BY AMOUNT EUR – 5 574,25 – 208,00 – 5 366,25 Clearance of Accounts - Financial Clearance 2018 MLE M20 ESTIMATED BY AMOUNT EUR – 74 172,61 0,00 – 74 172,61 Total BE: EUR – 794 143,17 – 177 626,26 – 616 516,91 DE Clearance of Accounts - Financial Clearance 2019 Financial errors in EAGF and EAFRD ONE OFF EUR – 54 174,21 0,00 – 54 174,21 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD Non-IACS population ONE OFF EUR – 123 167,60 0,00 – 123 167,60 Total DE: EUR – 177 341,81 0,00 – 177 341,81 DK Cross-compliance 2016 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 40 498,41 – 4,69 – 40 493,72 Cross-compliance 2017 CY 2015 SMR 2 FLAT RATE 2,00 EUR – 138,59 – 87,26 – 51,33 Cross-compliance 2016 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 0,80 – 0,02 – 0,78 Cross-compliance 2017 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 56 448,20 – 191,70 – 56 256,50 Cross-compliance 2018 CY 2016 SMR 2 FLAT RATE 2,00 EUR – 1 096,36 0,00 – 1 096,36 Cross-compliance 2017 CY 2016 SMR 7 ONE OFF EUR – 476,26 – 164,06 – 312,20 Cross-compliance 2018 CY 2017 SMR 2 FLAT RATE 2,00 EUR – 71 854,51 0,00 – 71 854,51 Cross-compliance 2018 CY 2017 SMR 7 ONE OFF EUR – 297,99 0,00 – 297,99 Total DK: EUR – 170 811,12 – 447,73 – 170 363,39 ES Cross-compliance 2018 CY 2016 FLAT RATE 5,00 EUR – 42 874,92 0,00 – 42 874,92 Cross-compliance 2018 CY 2017 FLAT RATE 5,00 EUR – 2 174,67 0,00 – 2 174,67 Cross-compliance 2019 CY 2017 FLAT RATE 5,00 EUR – 32 307,29 0,00 – 32 307,29 Cross-compliance 2019 CY 2018 FLAT RATE 5,00 EUR – 965,80 0,00 – 965,80 Clearance of Accounts - Financial Clearance 2018 Known error EAFRD IACS ONE OFF EUR – 109,02 0,00 – 109,02 Clearance of Accounts - Financial Clearance 2018 Known error EAFRD Non-IACS ONE OFF EUR – 117 808,18 0,00 – 117 808,18 Clearance of Accounts - Financial Clearance 2018 Known errors EAFRD IACS ONE OFF EUR – 4,80 0,00 – 4,80 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD IACS population ESTIMATED BY AMOUNT EUR – 631,58 0,00 – 631,58 Clearance of Accounts - Financial Clearance 2018 MLE for EAFRD Non-IACS population ESTIMATED BY AMOUNT EUR – 168 517,53 – 30,73 – 168 486,80 Total ES: EUR – 365 393,79 – 30,73 – 365 363,06 HU Rural Development EAFRD Risk management 2017 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR 0,00 0,00 0,00 Rural Development EAFRD Risk management 2018 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR – 168 225,11 0,00 – 168 225,11 Rural Development EAFRD Risk management 2019 Deficiency in the key controls appropriate evaluation of the reasonableness of costs FLAT RATE 5,00 EUR – 187 983,85 0,00 – 187 983,85 Rural Development EAFRD Risk management 2020 Deficiency in the key controls appropriate evaluation of the reasonableness of costs (2020) FLAT RATE 5,00 EUR – 169 081,16 0,00 – 169 081,16 Total HU: EUR – 525 290,12 0,00 – 525 290,12 IT Clearance of Accounts - Financial Clearance 2017 Negligence in the management and the recovering of debts ONE OFF EUR – 7 562,26 0,00 – 7 562,26 Total IT: EUR – 7 562,26 0,00 – 7 562,26 PL Rural Development EAFRD measures subject to IACS 2017 active farmer-CY 2016-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013) FLAT RATE 2,00 EUR – 51 595,09 – 0,16 – 51 594,93 Rural Development EAFRD measures subject to IACS 2018 active farmer-CY 2017-areas with natural constraints (Art. 31(2) of Regulation (EU) No 1305/2013 and organic farming (Art. 29(1) of Regulation (EU) No 1305/2013) FLAT RATE 2,00 EUR – 82 074,87 0,00 – 82 074,87 Certification 2013 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 667,92 0,00 – 667,92 Certification 2014 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 19 725,24 0,00 – 19 725,24 Certification 2015 Financial errors EAFRD in FYs 2012-2016 ONE OFF EUR – 3 632,38 0,00 – 3 632,38 Clearance of Accounts - Financial Clearance 2018 Financial errors in EAFRD ONE OFF EUR – 18 173,75 0,00 – 18 173,75 Total PL: EUR – 175 869,25 – 0,16 – 175 869,09 PT Clearance of Accounts - Financial Clearance 2018 Delays in the timely issue of recovery requests - Article 54(1) of Regulation (EU) No 1306/2013 - EAFRD ONE OFF EUR – 634 966,33 0,00 – 634 966,33 Clearance of Accounts - Financial Clearance 2018 Financial errors from substantive testing EAFRD ONE OFF EUR – 2 807,70 – 0,19 – 2 807,51 Total PT: EUR – 637 774,03 – 0,19 – 637 773,84 SK Clearance of Accounts - Financial Clearance 2018 Individual errors in EAFRD non IACS population ONE OFF EUR – 36 239,94 – 1 710,57 -34 529,37 Total SK: EUR – 36 239,94 – 1 710,57 – 34 529,37 Currency Amount Deductions Financial Impact EUR – 2 890 425,49 – 179 815,64 – 2 710 609,85

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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