Commission Implementing Decision (EU) 2024/1690 of 12 June 2024 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(2024) 3524)

Official Journal EN of the European Union L series 2024/1690 14.6.2024 COMMISSION IMPLEMENTING DECISION (EU) 2024/1690 of 12 June 2024 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(2024) 3524) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Irish, Italian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008(1), and in particular Article 52 thereof, After consulting the Committee on the Agricultural Funds,

Whereas:

(1) In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those 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) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law 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 EAGF and the EAFRD.

(5) The amounts that are not recognised as being chargeable to 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) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.

(7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non- compliance with Union law was notified by the Commission to the Member States in the summary report on the subject(2).

(1) OJ L 347, 20.12.2013, p. 549.

(2) Ares(2024)3501027

ELI: http://data.europa.eu/eli/dec_impl/2024/1690/oj 1/43EN OJ L, 14.6.2024

(8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2024,

HAS ADOPTED THIS DECISION:

Article 1 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 This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland and the Kingdom of Sweden.

Done at Brussels, 12 June 2024.

For the Commission Janusz WOJCIECHOWSKI Member of the Commission 2/43 ELI: http://data.europa.eu/eli/dec_impl/2024/1690/ojANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance

Budget Item: 08020601 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of 2019 EAGF Non-IACS: eligible ONE OFF EUR 36 841,08 0,00 36 841,08 Accounts - Financial costs reimbursed Clearance

Total IT: EUR 36 841,08 0,00 36 841,08 Currency Gross Amount Deductions Net Decided EUR 36 841,08 0,00 36 841,08

Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE EU School Scheme 2021 Financial error-Annex 5 of ONE OFF EUR – 258,49 0,00 – 258,49 the CB report EU School Scheme 2021 late payments art 5(2) of R. ONE OFF EUR – 43 770,54 0,00 – 43 770,54 907/2014 EU School Scheme 2021 reductions for late submis­ ONE OFF EUR – 5 513,26 0,00 – 5 513,26 sion of aid applications art 4(5) of R.2017/39

Total BE: EUR – 49 542,29 0,00 – 49 542,29

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 3/43 OJ L,

14.6.2024 ENMember State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of 2020 EAGF IACS: errors identified ONE OFF EUR – 11 209,19 – 6 178,43 – 5 030,76 Accounts - Financial by the Certification Body Clearance Clearance of 2020 EAGF: unjustified repay­ ONE OFF EUR – 2 793,59 0,00 – 2 793,59 Accounts - Financial ment of a multi-annual Clearance sanction Voluntary Coupled 2020 Measures M01, M02, M03, FLAT 10,00% EUR – 5 639 481,97 – 56 394,81 – 5 583 087,16 Support M05, M06, M11 - claim year RATE 2019 -10% Voluntary Coupled 2021 Measures M01, M02, M03, FLAT 10,00% EUR – 3 802,48 – 10,91 – 3 791,57 Support M05, M06, M11 - claim year RATE 2019 -10% Voluntary Coupled 2021 Measures M01, M02, M03, FLAT 10,00% EUR – 6 097 720,01 0,00 – 6 097 720,01 Support M05, M06, M11 - claim year RATE 2020 -10% Voluntary Coupled 2022 Measures M01, M02, M03, FLAT 10,00% EUR – 5 715 698,60 0,00 – 5 715 698,60 Support M05, M06, M11 - claim year RATE 2021 -10% Voluntary Coupled 2020 Measures M04, M12 - claim FLAT 5,00% EUR – 112 002,86 – 1 120,04 – 110 882,82 Support year 2019 -5% RATE Voluntary Coupled 2021 Measures M04, M12 - claim FLAT 5,00% EUR – 117 697,19 0,00 – 117 697,19 Support year 2020 -5% RATE Voluntary Coupled 2022 Measures M04, M12 - claim FLAT 5,00% EUR – 103 246,13 0,00 – 103 246,13 Support year 2021 -5% RATE 4/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Decoupled Direct 2020 SFS:M01, M02, M03, M05, FLAT 10,00% EUR – 1 115,60 0,00 – 1 115,60 Aids M06, M11 - claim year 2019 RATE -10% Decoupled Direct 2021 SFS: M01, M02, M03, M05, FLAT 10,00% EUR – 1 027,12 0,00 – 1 027,12 Aids M06, M11 - claim year 2020 RATE -10% Decoupled Direct 2022 SFS: M01, M02, M03, M05, FLAT 10,00% EUR – 519,59 0,00 – 519,59 Aids M06, M11 - claim year 2021 RATE -10% Decoupled Direct 2020 SFS: M04, M12 - claim year FLAT 5,00% EUR – 568,44 0,00 – 568,44 Aids 2019 -5% RATE Decoupled Direct 2021 SFS: M04, M12 - claim year FLAT 5,00% EUR – 544,06 0,00 – 544,06 Aids 2020 -5% RATE Decoupled Direct 2022 SFS: M04, M12 - claim year FLAT 5,00% EUR – 385,60 0,00 – 385,60 Aids 2021 -5% RATE Wine - Restructur­ 2021 Weaknesses in administra­ FLAT 10,00% EUR – 82 428,89 0,00 – 82 428,89 ing and conversion tive checks RATE of vineyards

Total BG: EUR – 17 890 241,32 – 63 704,19 – 17 826 537,13 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DE EU School Scheme 2021 correct calculation of the aid ONE OFF EUR – 834,12 0,00 – 834,12 including reductions and penalties - non-application of penalty EU School Scheme 2022 correct calculation of the aid ONE OFF EUR – 273,08 0,00 – 273,08 including reductions and penalties - non-application of penalty Clearance of 2021 EAGF Non IACS - producer ONE OFF EUR – 144 346,56 0,00 – 144 346,56 Accounts - Financial organisation - known error Clearance detected by the CB

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 5/43 OJ L,

14.6.2024 ENEU School Scheme 2021 Weaknesses checks to ONE OFF EUR – 17 194,43 0,00 – 17 194,43 establish the eligibility of the aid EU School Scheme 2022 Weaknesses checks to ONE OFF EUR – 20 744,72 0,00 – 20 744,72 establish the eligibility of the aid

Total DE: EUR – 183 392,91 0,00 – 183 392,91 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of 2021 Errors in EAGF IACS and ONE OFF EUR – 2 055,65 0,00 – 2 055,65 Accounts - Financial EAFRD IACS populations Clearance Promotion Mea­ 2020 Performance of on-the-spot- FLAT 5,00% EUR – 40 524,67 0,00 – 40 524,67 sures checks (OTSC) of sufficient RATE quality – key control Promotion Mea­ 2021 Performance of on-the-spot- FLAT 5,00% EUR – 60 534,85 0,00 – 60 534,85 sures checks (OTSC) of sufficient RATE quality – key control

Total DK: EUR – 103 115,17 0,00 – 103 115,17 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Wine - Promotion 2020 Absence in one KC and FLAT 10,00% EUR – 525 623,90 0,00 – 525 623,90 in third countries weaknesses FY2020-2021 RATE Wine - Promotion 2021 Absence in one KC and FLAT 10,00% EUR – 1 096 668,54 0,00 – 1 096 668,54 in third countries weaknesses FY2020-2021 RATE 6/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Wine - Promotion 2022 Absence in one KC and FLAT 7,00% EUR – 540 492,93 0,00 – 540 492,93 in third countries weaknesses FY 2022 RATE Clearance of 2021 Financial errors in EAGF and ONE OFF EUR – 5 780,00 0,00 – 5 780,00 Accounts - Financial EAFRD Clearance Decoupled Direct 2015 weakness in LPIS quality FLAT 10,00% EUR – 2 651 404,07 – 1 442,05 – 2 649 962,02 Aids (permanent pasture) 10% RATE Decoupled Direct 2011 weakness in LPIS quality FLAT 10,13% EUR – 9 771 300,23 0,00 – 9 771 300,23 Aids (permanent pasture) RATE

10.13% Decoupled Direct 2012 weakness in LPIS quality FLAT 10,13% EUR – 9 776 479,26 0,00 – 9 776 479,26 Aids (permanent pasture) RATE

10.13% Decoupled Direct 2013 weakness in LPIS quality FLAT 10,13% EUR – 9 627 700,59 – 554,65 – 9 627 145,94 Aids (permanent pasture) RATE

10.13% Decoupled Direct 2014 weakness in LPIS quality FLAT 10,13% EUR – 10 007 608,95 0,00 – 10 007 608,95 Aids (permanent pasture) RATE

10.13% Decoupled Direct 2015 weakness in LPIS quality FLAT 10,13% EUR – 4 007 471,08 0,00 – 4 007 471,08 Aids (permanent pasture) RATE

10.13% Decoupled Direct 2015 weakness in LPIS quality FLAT 15,00% EUR – 2 635 800,67 0,00 – 2 635 800,67 Aids (permanent pasture) 15% RATE Decoupled Direct 2011 weakness in LPIS quality FLAT 2,21% EUR – 4 257 529,36 0,00 – 4 257 529,36 Aids (permanent pasture) 2.21% RATE Decoupled Direct 2012 weakness in LPIS quality FLAT 2,21% EUR – 4 294 038,30 0,00 – 4 294 038,30 Aids (permanent pasture) 2.21% RATE Decoupled Direct 2013 weakness in LPIS quality FLAT 2,21% EUR – 4 708 162,08 – 494,98 – 4 707 667,10 Aids (permanent pasture) 2.21% RATE

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 7/43 OJ L,

14.6.2024 ENDecoupled Direct 2014 weakness in LPIS quality FLAT 2,21% EUR – 4 522 345,95 0,00 – 4 522 345,95 Aids (permanent pasture) 2.21% RATE Decoupled Direct 2015 weakness in LPIS quality FLAT 2,21% EUR – 3 475 967,43 – 7 511,48 – 3 468 455,95 Aids (permanent pasture) 2.21% RATE Decoupled Direct 2015 weakness in LPIS quality FLAT 25,00% EUR – 7 259 832,81 – 12 607,02 – 7 247 225,79 Aids (permanent pasture) 25% RATE

Total ES: EUR – 79 164 206,15 – 22 610,18 – 79 141 595,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Entitlements 2022 BPS_CY2021 FLAT 5,00% EUR – 314 988,08 0,00 – 314 988,08 RATE Entitlements 2023 BPS_CY2022 FLAT 5,00% EUR – 336 514,74 0,00 – 336 514,74 RATE Clearance of 2021 CEB/2022/044/FR - 1.1.1 - ONE OFF EUR – 17 675,79 0,00 – 17 675,79 Accounts - Financial EAGF interest Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.3 ONE OFF EUR – 485,00 0,00 – 485,00 Accounts - Financial -EAGF other cases Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.3 - ONE OFF EUR – 93 377,62 0,00 – 93 377,62 Accounts - Financial EAGF debt foreclosure Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.5 - ONE OFF EUR – 20 954,55 0,00 – 20 954,55 Accounts - Financial EAGF multiannual sanctions Clearance Decoupled Direct 2022 GREENING_CY2021 FLAT 5,00% EUR – 217 814,26 0,00 – 217 814,26 Aids RATE 8/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Decoupled Direct 2023 GREENING_CY2022 FLAT 5,00% EUR – 232 346,60 0,00 – 232 346,60 Aids RATE Decoupled Direct 2022 RP_CY2021 FLAT 5,00% EUR – 24 133,29 0,00 – 24 133,29 Aids RATE Decoupled Direct 2023 RP_CY2022 FLAT 5,00% EUR – 29 743,66 0,00 – 29 743,66 Aids RATE Voluntary Coupled 2022 VCS M05+M06 - CY 2021 ONE OFF EUR – 148 071,08 0,00 – 148 071,08 Support Voluntary Coupled 2023 VCS M05+M06 - CY 2022 ONE OFF EUR – 370 517,70 0,00 – 370 517,70 Support Voluntary Coupled 2022 VCS M11+M32 - CY 2021 ONE OFF EUR – 12 566,46 – 19,75 – 12 546,71 Support Voluntary Coupled 2023 VCS M11+M32 - CY 2022 ONE OFF EUR – 10 545,81 – 1,75 – 10 544,06 Support Voluntary Coupled 2022 VCS M12 - CY 2021 ONE OFF EUR – 1 875,00 – 3,27 – 1 871,73 Support Voluntary Coupled 2023 VCS M12 - CY 2022 ONE OFF EUR – 4 606,60 – 3,27 – 4 603,33 Support Voluntary Coupled 2022 VCS M31 - CY 2021 ONE OFF EUR – 509 217,81 0,00 – 509 217,81 Support Voluntary Coupled 2023 VCS M31 - CY 2022 ONE OFF EUR – 728 969,37 – 106,38 – 728 862,99 Support

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 9/43 OJ L,

14.6.2024 ENDecoupled Direct 2022 YFP_CY2021 FLAT 5,00% EUR – 1 802 634,63 0,00 – 1 802 634,63 Aids RATE Decoupled Direct 2023 YFP_CY2022 FLAT 5,00% EUR – 2 028 530,83 0,00 – 2 028 530,83 Aids RATE

Total FR: EUR – 6 905 568,88 – 134,42 – 6 905 434,46 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Scrutiny of transac­ 2019 Scrutiny FY2019 10% prev FLAT 1,00% EUR – 1 638,47 0,00 – 1 638,47 tions overlap RATE Scrutiny of transac­ 2019 Scrutiny FY2019 No prev FLAT 1,00% EUR – 84 057,76 0,00 – 84 057,76 tions overlap RATE Scrutiny of transac­ 2020 Scrutiny FY2020 10% prev FLAT 1,00% EUR – 14 255,87 – 710,37 – 13 545,50 tions overlap RATE Scrutiny of transac­ 2020 Scrutiny FY2020 5% prev FLAT 0,50% EUR – 13 058,90 0,00 – 13 058,90 tions overlap RATE Scrutiny of transac­ 2020 Scrutiny FY2020 No prev FLAT 1,00% EUR – 147 029,71 0,00 – 147 029,71 tions overlap RATE

Total GR: EUR – 260 040,71 – 710,37 – 259 330,34 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Decoupled Direct 2019 Active farmer-BPS 2018 ONE OFF EUR – 2 904,14 0,00 – 2 904,14 Aids Decoupled Direct 2020 Active farmer-BPS 2019 ONE OFF EUR – 3 465,66 0,00 – 3 465,66 Aids Decoupled Direct 2022 Active farmer-BPS, GR, YFP, ONE OFF EUR – 4 920,86 0,00 – 4 920,86 Aids RP claim year 2021 10/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Decoupled Direct 2019 Active farmer-Greening ONE OFF EUR – 2 058,59 0,00 – 2 058,59 Aids 2018 Decoupled Direct 2020 Active farmer - Greening ONE OFF EUR – 2 419,38 0,00 – 2 419,38 Aids 2019 Decoupled Direct 2019 Active farmer-RP 2018 ONE OFF EUR – 1 687,64 0,00 – 1 687,64 Aids Decoupled Direct 2020 Active farmer -RP - claim ONE OFF EUR – 1 870,35 0,00 – 1 870,35 Aids year 2019 Voluntary Coupled 2019 Active farmer-VCS area ONE OFF EUR – 815,03 0,00 – 815,03 Support 2018 Decoupled Direct 2019 Active farmer-YFP 2018 ONE OFF EUR – 715,93 0,00 – 715,93 Aids Decoupled Direct 2020 Active farmer -YFP - claim ONE OFF EUR – 692,48 0,00 – 692,48 Aids year 2019 Decoupled Direct 2020 Correct calculation of the ONE OFF EUR – 34 569,15 0,00 – 34 569,15 Aids different thresholds in respect of greening _GP_ CY2019 Decoupled Direct 2021 Correct calculation of the ONE OFF EUR – 34 505,74 0,00 – 34 505,74 Aids different thresholds in respect of greening _GP_ CY2020 Decoupled Direct 2022 Correct calculation of the ONE OFF EUR – 35 045,48 0,00 – 35 045,48 Aids different thresholds in respect of greening _GP_ CY2021 Decoupled Direct 2020 Performance of the fol­ ONE OFF EUR – 14 247,21 0,00 – 14 247,21 Aids low-up checks in case of yellow card_BPS CY2019

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 11/43 OJ L,

14.6.2024 ENDecoupled Direct 2022 Performance of the fol­ ONE OFF EUR – 12 195,28 0,00 – 12 195,28 Aids low-up checks in case of yellow card_BPS CY2021 Voluntary Coupled 2020 VCS area-claim year 2019 ONE OFF EUR – 443,87 0,00 – 443,87 Support Voluntary Coupled 2019 VCS-M01-claim year 2018 ONE OFF EUR – 976 824,58 0,00 – 976 824,58 Support Voluntary Coupled 2020 VCS-M01-claim year 2019 ONE OFF EUR – 953 038,54 0,00 – 953 038,54 Support Voluntary Coupled 2021 VCS-M01-claim year 2020 ONE OFF EUR – 1 849 495,83 0,00 – 1 849 495,83 Support Voluntary Coupled 2022 VCS-M01-claim year 2021 ONE OFF EUR – 1 511 703,37 0,00 – 1 511 703,37 Support Voluntary Coupled 2019 VCS-M02-claim year 2018 ONE OFF EUR – 89 659,42 0,00 – 89 659,42 Support Voluntary Coupled 2020 VCS-M02-claim year 2019 ONE OFF EUR – 68 878,72 0,00 – 68 878,72 Support Voluntary Coupled 2021 VCS-M02-claim year 2020 ONE OFF EUR – 137 667,98 0,00 – 137 667,98 Support Voluntary Coupled 2019 VCS-M03-claim year 2018 ONE OFF EUR – 3 247,50 0,00 – 3 247,50 Support 12/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Voluntary Coupled 2020 VCS-M03-claim year 2019 ONE OFF EUR – 2 528,08 0,00 – 2 528,08 Support Voluntary Coupled 2021 VCS-M03-claim year 2020 ONE OFF EUR – 7 332,43 0,00 – 7 332,43 Support Voluntary Coupled 2022 VCS-M03-claim year 2021 ONE OFF EUR – 1 588,11 0,00 – 1 588,11 Support Voluntary Coupled 2019 VCS M04 claim year 2018 FLAT 10,00% EUR – 328 980,99 0,00 – 328 980,99 Support RATE Voluntary Coupled 2020 VCS M04 claim year 2019 FLAT 10,00% EUR – 359 987,39 – 18,29 – 359 969,10 Support RATE Voluntary Coupled 2021 VCS M04 claim year 2019 FLAT 10,00% EUR – 6 235,18 0,00 – 6 235,18 Support RATE Voluntary Coupled 2021 VCS M04 claim year 2020 FLAT 10,00% EUR – 400 608,30 0,00 – 400 608,30 Support RATE Voluntary Coupled 2022 VCS M04 claim year 2021 FLAT 10,00% EUR – 423 518,67 0,00 – 423 518,67 Support RATE

Total HR: EUR – 7 273 851,88 – 18,29 – 7 273 833,59 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU EU School Scheme 2020 Non-compliances in public ESTIMA­ 100,00% EUR – 30 649,42 0,00 – 30 649,42 procurement procedures - TED BY non-respect time limits PERCEN­ 100% correction TAGE

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 13/43 OJ L,

14.6.2024 ENEU School Scheme 2020 Non-compliances in public ESTIMA­ 25,00% EUR – 233 615,72 0,00 – 233 615,72 procurement procedures - TED BY non-respect time limits / PERCEN­ lack of publication OJEU - TAGE 25% EU School Scheme 2021 Non-compliances in public ESTIMA­ 25,00% EUR – 319 427,17 0,00 – 319 427,17 procurement procedures - TED BY non-respect time limits / PERCEN­ lack of publication OJEU - TAGE 25% EU School Scheme 2022 Non-compliances in public ESTIMA­ 25,00% EUR – 273 943,27 0,00 – 273 943,27 procurement procedures - TED BY non-respect time limits / PERCEN­ lack of publication OJEU - TAGE 25%

Total HU: EUR – 857 635,58 0,00 – 857 635,58 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of 2019 EAGF - deficiencies in debt ONE OFF EUR – 3 119 360,56 0,00 – 3 119 360,56 Accounts - Financial management Clearance Clearance of 2019 EAGF - late issuance of ONE OFF EUR – 3 564 870,81 0,00 – 3 564 870,81 Accounts - Financial recovery requests Clearance Clearance of 2019 EAGF Non-IACS: deficiency FLAT 2,00% EUR – 1 324 161,65 0,00 – 1 324 161,65 Accounts - Financial in a key control RATE Clearance 14/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Promotion Mea­ 2017 Weaknesses in KC2 FLAT 5,00% EUR – 202 361,10 0,00 – 202 361,10 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) Promotion Mea­ 2018 Weaknesses in KC2 FLAT 5,00% EUR – 404 923,19 0,00 – 404 923,19 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) Promotion Mea­ 2019 Weaknesses in KC2 FLAT 5,00% EUR – 392 355,59 0,00 – 392 355,59 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included)

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 15/43 OJ L,

14.6.2024 ENPromotion Mea­ 2020 Weaknesses in KC2 FLAT 5,00% EUR – 684 673,39 0,00 – 684 673,39 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) Promotion Mea­ 2021 Weaknesses in KC2 FLAT 5,00% EUR – 507 543,30 0,00 – 507 543,30 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included) Promotion Mea­ 2022 Weaknesses in KC2 FLAT 5,00% EUR – 140 384,88 0,00 – 140 384,88 sures "Appropriate performance RATE of the administrative checks to establish the eligibility for support in qualitative and quantitative terms" FYs 2017-2022 (until March 2022 included)

Total IT: EUR – 10 340 634,47 0,00 – 10 340 634,47 16/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LT Clearance of 2020 Programme 484 : undue ONE OFF EUR – 772 558,11 0,00 – 772 558,11 Accounts - Financial amounts and penalties to be Clearance applied not detected by the Member State authorities Clearance of 2016 Promotion Programme 484 ONE OFF EUR – 6 505,52 0,00 – 6 505,52 Accounts - Financial - ineligible costs Clearance Clearance of 2017 Promotion Programme 484 ONE OFF EUR – 109 110,29 0,00 – 109 110,29 Accounts - Financial - ineligible costs Clearance Clearance of 2018 Promotion Programme 484 ONE OFF EUR – 287 798,51 0,00 – 287 798,51 Accounts - Financial - ineligible costs Clearance Clearance of 2019 Promotion Programme 484 ONE OFF EUR – 369 143,79 0,00 – 369 143,79 Accounts - Financial - ineligible costs Clearance

Total LT: EUR – 1 545 116,22 0,00 – 1 545 116,22 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Voluntary Coupled 2021 VCS M1,2,3 - CY 2020 FLAT 5,00% EUR – 100 817,82 0,00 – 100 817,82 Support RATE Voluntary Coupled 2022 VCS M1,2,3 - CY 2021 FLAT 5,00% EUR – 100 766,58 0,00 – 100 766,58 Support RATE

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 17/43 OJ L,

14.6.2024 ENVoluntary Coupled 2023 VCS M1,2,3 - CY 2022 FLAT 5,00% EUR – 102 944,96 0,00 – 102 944,96 Support RATE

Total MT: EUR – 304 529,36 0,00 – 304 529,36 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided NL Promotion Mea­ 2017 Deficiency in key control FLAT 5,00% EUR – 15 992,80 0,00 – 15 992,80 sures "Performance of on-the-spot RATE checks of sufficient quality".

Promotion Mea­ 2018 Deficiency in key control FLAT 5,00% EUR – 51 194,08 0,00 – 51 194,08 sures "Performance of on-the-spot RATE checks of sufficient quality".

Promotion Mea­ 2019 Deficiency in key control FLAT 5,00% EUR – 89 491,30 0,00 – 89 491,30 sures "Performance of on-the-spot RATE checks of sufficient quality".

Promotion Mea­ 2020 Deficiency in key control FLAT 5,00% EUR – 61 859,85 0,00 – 61 859,85 sures "Performance of on-the-spot RATE checks of sufficient quality".

Promotion Mea­ 2021 Deficiency in key control FLAT 5,00% EUR – 40 983,97 0,00 – 40 983,97 sures "Performance of on-the-spot RATE checks of sufficient quality".

Promotion Mea­ 2020 Late payments reductions ONE OFF EUR – 109 872,48 0,00 – 109 872,48 sures according to Article 16(2) of Implementing Regulation

(EU) 2015/1831 and Arti­ cle 5(2) of Delegated Regu­ lation (EU) No 907/2014 18/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Promotion Mea­ 2021 Late payments reductions ONE OFF EUR – 67 382,29 0,00 – 67 382,29 sures according to Article 16(2) of Implementing Regulation

(EU) 2015/1831 and Arti­ cle 5(2) of Delegated Regu­ lation (EU) No 907/2014

Total NL: EUR – 436 776,77 0,00 – 436 776,77 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of 2021 Debt management - EAGF ONE OFF EUR – 7 836,82 0,00 – 7 836,82 Accounts - Financial Clearance

Total PL: EUR – 7 836,82 0,00 – 7 836,82 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Voluntary Coupled 2019 Measure M01 claim year ONE OFF EUR – 4 037,50 0,00 – 4 037,50 Support 2018 Voluntary Coupled 2020 Measure M01 claim year ONE OFF EUR – 464 303,94 0,00 – 464 303,94 Support 2019 Voluntary Coupled 2021 Measure M01 claim year ONE OFF EUR – 469 336,96 0,00 – 469 336,96 Support 2020 Voluntary Coupled 2022 Measure M01 claim year ONE OFF EUR – 377 249,72 0,00 – 377 249,72 Support 2021 Voluntary Coupled 2019 Measure M02 claim year ONE OFF EUR – 24 430,74 0,00 – 24 430,74 Support 2018

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 19/43 OJ L,

14.6.2024 ENVoluntary Coupled 2020 Measure M02 claim year ONE OFF EUR – 823 400,41 0,00 – 823 400,41 Support 2019 Voluntary Coupled 2021 Measure M02 claim year ONE OFF EUR – 226 284,28 0,00 – 226 284,28 Support 2020 Voluntary Coupled 2022 Measure M02 claim year ONE OFF EUR – 122 147,00 0,00 – 122 147,00 Support 2021 Voluntary Coupled 2019 Measure M03 claim year ONE OFF EUR – 1 152,50 0,00 – 1 152,50 Support 2018 Voluntary Coupled 2020 Measure M03 claim year ONE OFF EUR – 161 805,68 0,00 – 161 805,68 Support 2019 Voluntary Coupled 2021 Measure M03 claim year ONE OFF EUR – 116 145,32 0,00 – 116 145,32 Support 2020 Voluntary Coupled 2022 Measure M03 claim year ONE OFF EUR – 124 146,00 0,00 – 124 146,00 Support 2021 Apiculture 2020 Weakness on the spot FLAT 5,00% EUR – 29 278,31 0,00 – 29 278,31 checks of sufficient quality RATE Specific aid for bee-keeping - programme 2020 Apiculture 2021 Weakness on the spot FLAT 5,00% EUR – 5 507,30 0,00 – 5 507,30 checks of sufficient quality RATE Specific aid for bee-keeping - programme 2020 20/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Apiculture 2021 Weakness on the spot FLAT 5,00% EUR – 43 644,56 0,00 – 43 644,56 checks of sufficient quality RATE Specific aid for bee-keeping - programme 2021 Apiculture 2022 Weakness on the spot FLAT 5,00% EUR – 936,97 0,00 – 936,97 checks of sufficient quality RATE Specific aid for bee-keeping - programme 2021 Apiculture 2022 Weakness on the spot FLAT 5,00% EUR – 70 057,44 0,00 – 70 057,44 checks of sufficient quality RATE Specific aid for bee-keeping - programme 2022

Total PT: EUR – 3 063 864,63 0,00 – 3 063 864,63 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of 2021 Debt management ONE OFF EUR – 498 807,25 0,00 – 498 807,25 Accounts - Financial Clearance Clearance of 2021 Projected Incompliance Rate ESTIMA­ EUR – 10 147 684,62 0,00 – 10 147 684,62 Accounts - Financial TED BY Clearance AMOUNT

Total RO: EUR – 10 646 491,87 0,00 – 10 646 491,87

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 21/43 OJ L,

14.6.2024 ENCurrency Gross Amount Deductions Net Decided EUR – 139 032 845,03 – 87 177,45 – 138 945 667,58 Financial corrections from cross-compliance

Budget Item: 6200 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2020 CY 2019 - GAEC 4 FLAT 2,00% EUR – 282 817,99 – 375,18 – 282 442,81 RATE Cross-compliance 2021 CY 2019 - GAEC 4 FLAT 2,00% EUR – 190,57 0,00 – 190,57 RATE Cross-compliance 2020 CY 2019 - SMR 4 FLAT 5,00% EUR – 3 253 601,11 – 3 920,57 – 3 249 680,54 RATE Cross-compliance 2021 CY 2019 - SMR 4 FLAT 5,00% EUR – 4 197,83 0,00 – 4 197,83 RATE Cross-compliance 2019 CY 2020 - GAEC 4 FLAT 2,00% EUR – 914,07 0,00 – 914,07 RATE Cross-compliance 2021 CY 2020 - GAEC 4 FLAT 2,00% EUR – 284 731,47 – 10 533,65 – 274 197,82 RATE Cross-compliance 2022 CY 2020 - GAEC 4 FLAT 2,00% EUR – 3,75 0,00 – 3,75 RATE Cross-compliance 2019 CY 2020 - SMR 4 FLAT 5,00% EUR – 3 525,64 0,00 – 3 525,64 RATE Cross-compliance 2020 CY 2020 - SMR 4 FLAT 5,00% EUR – 372,69 0,00 – 372,69 RATE Cross-compliance 2021 CY 2020 - SMR 4 FLAT 5,00% EUR – 3 215 951,14 – 34 118,04 – 3 181 833,10 RATE Cross-compliance 2022 CY 2020 - SMR 4 FLAT 5,00% EUR – 1 227,54 0,00 – 1 227,54 RATE Cross-compliance 2020 CY 2021 - GAEC 4 FLAT 2,00% EUR – 1 092,81 0,00 – 1 092,81 RATE 22/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Cross-compliance 2022 CY 2021 - GAEC 4 FLAT 2,00% EUR – 279 845,78 0,00 – 279 845,78 RATE Cross-compliance 2020 CY 2021 - SMR 4 FLAT 5,00% EUR – 2 218,68 0,00 – 2 218,68 RATE Cross-compliance 2022 CY 2021 - SMR 4 FLAT 5,00% EUR – 3 096 242,97 0,00 – 3 096 242,97 RATE

Total CZ: EUR – 10 426 934,04 – 48 947,44 – 10 377 986,60 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Scrutiny of transac­ 2019 Scrutiny FY2019 5% prev FLAT 0,50% EUR – 7 786,57 0,00 – 7 786,57 tions overlap RATE

Total GR: EUR – 7 786,57 0,00 – 7 786,57 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2021 XC - CY 2020 FLAT 2,00% EUR – 4 868,15 0,00 – 4 868,15 RATE Cross-compliance 2022 XC - CY 2020 FLAT 2,00% EUR – 0,37 0,00 – 0,37 RATE Cross-compliance 2022 XC - CY 2021 FLAT 2,00% EUR – 7 390,13 0,00 – 7 390,13 RATE Cross-compliance 2023 XC - CY 2022 FLAT 2,00% EUR – 7 521,62 0,00 – 7 521,62 RATE

Total MT: EUR – 19 780,27 0,00 – 19 780,27 Currency Gross Amount Deductions Net Decided EUR – 10 454 500,88 – 48 947,44 – 10 405 553,44

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 23/43 OJ L,

14.6.2024 ENEAFRD Financial corrections - excluding cross-compliance

Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BE Clearance of 2021 AO1- FY2021 ONE OFF EUR – 26 161,23 0,00 – 26 161,23 Accounts - Financial Clearance Rural Development 2020 verification of the reason­ FLAT 5,00% EUR – 435 023,27 – 16 868,63 – 418 154,64 EAFRD investment - ableness of the costs sub­ RATE private beneficiaries mitted (art. 48(2)(e) R2014/809) Rural Development 2020 verification of the reason­ FLAT 5,00% EUR – 2 950,41 – 114,41 – 2 836,00 EAFRD Measures ableness of the costs sub­ RATE with flat-rate sup­ mitted (art. 48(2)(e) port R2014/809) Rural Development 2021 verification of the reason­ ONE OFF EUR – 230 913,34 0,00 – 230 913,34 EAFRD investment - ableness of the costs sub­ private beneficiaries mitted (art. 48(2)(e) R2014/809)- known error Rural Development 2022 verification of the reason­ ONE OFF EUR – 221 311,14 0,00 – 221 311,14 EAFRD investment - ableness of the costs sub­ private beneficiaries mitted (art. 48(2)(e) R2014/809)-measures 4.1,

4.2 Rural Development 2022 verification of the reason­ ONE OFF EUR – 1 051,43 0,00 – 1 051,43 EAFRD Measures ableness of the costs sub­ with flat-rate sup­ mitted (art. 48(2)(e) port R2014/809)-measures 6.4

Total BE: EUR – 917 410,82 – 16 983,04 – 900 427,78 24/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of 2020 EAFRD IACS: known errors ONE OFF EUR – 7 956,70 – 352,18 – 7 604,52 Accounts - Financial identified by the Certifica­ Clearance tion Body Clearance of 2020 EAFRD Non-IACS: financial ONE OFF EUR – 539 391,12 – 121 342,05 – 418 049,07 Accounts - Financial errors identified by the Cer­ Clearance tification Body Clearance of 2020 The most probable financial ESTIMA­ EUR – 1 297 955,06 – 35 942,53 – 1 262 012,53 Accounts - Financial risk for EAFRD IACS popu­ TED BY Clearance lation - PIR AMOUNT

Total BG: EUR – 1 845 302,88 – 157 636,76 – 1 687 666,12 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of 2021 Errors in EAGF IACS and ONE OFF EUR – 809,01 0,00 – 809,01 Accounts - Financial EAFRD IACS populations Clearance Clearance of 2021 PIR in EAFRD Non-IACS ESTIMA­ EUR – 294 302,99 0,00 – 294 302,99 Accounts - Financial TED BY Clearance AMOUNT

Total DK: EUR – 295 112,00 0,00 – 295 112,00 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided ES Clearance of 2020 Financial errors in EAGF and ONE OFF EUR – 6 318,56 – 140,05 – 6 178,51 Accounts - Financial EAFRD Clearance

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 25/43 OJ L,

14.6.2024 ENClearance of 2021 Financial errors in EAGF and ONE OFF EUR – 32 345,81 0,00 – 32 345,81 Accounts - Financial EAFRD Clearance Rural Development 2021 KC Public Procurement ONE OFF EUR – 19 425,50 0,00 – 19 425,50 EAFRD forestry M15.2 FY2021 measures Rural Development 2022 KC Public Procurement ONE OFF EUR – 12 691,34 0,00 – 12 691,34 EAFRD forestry M15.2 FY2022 measures Rural Development 2021 KC Public Procurement ONE OFF EUR – 15 417,59 0,00 – 15 417,59 EAFRD investment - M20.1 public beneficiaries Rural Development 2019 KC Public procurement ONE OFF EUR – 26 454,82 0,00 – 26 454,82 EAFRD investment - M4.3 FY2019 private beneficiaries Rural Development 2020 KC Public procurement ONE OFF EUR – 12 179,45 – 269,97 – 11 909,48 EAFRD investment - M4.3 FY2020 private beneficiaries Rural Development 2021 KC Public procurement ONE OFF EUR – 4 278,56 0,00 – 4 278,56 EAFRD investment - M4.3 FY2021 private beneficiaries 26/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Rural Development 2018 KC Public Procurement ONE OFF EUR – 2 898,50 – 93,42 – 2 805,08 EAFRD investment - M7.8 FY2018 public beneficiaries Rural Development 2019 KC Public Procurement ONE OFF EUR – 8 484,16 – 424,21 – 8 059,95 EAFRD investment - M7.8 FY2019 public beneficiaries Rural Development 2020 KC Public Procurement ONE OFF EUR – 22 298,64 0,00 – 22 298,64 EAFRD investment - M7.8 FY2020 public beneficiaries Rural Development 2021 KC Public Procurement ONE OFF EUR – 55 403,60 0,00 – 55 403,60 EAFRD investment - M7.8 FY2021 public beneficiaries Rural Development 2022 KC Public Procurement ONE OFF EUR – 13 133,90 0,00 – 13 133,90 EAFRD investment - M7.8 FY2022 public beneficiaries Rural Development 2020 KC Public Procurement ONE OFF EUR – 64 705,46 0,00 – 64 705,46 EAFRD forestry M8.3 FY2020 measures Rural Development 2021 KC Public Procurement ONE OFF EUR – 228 380,69 0,00 – 228 380,69 EAFRD forestry M8.3 FY2021 measures

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 27/43 OJ L,

14.6.2024 ENRural Development 2022 KC Public Procurement ONE OFF EUR – 1 388,72 0,00 – 1 388,72 EAFRD forestry M8.3 FY2022 measures Rural Development 2020 KC Public Procurement ONE OFF EUR – 3 829,84 0,00 – 3 829,84 EAFRD forestry M8.4 FY2020 measures Rural Development 2021 KC Public Procurement ONE OFF EUR – 50 737,38 0,00 – 50 737,38 EAFRD forestry M8.4 FY2021 measures

Total ES: EUR – 580 372,52 – 927,65 – 579 444,87 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FI Rural Development 2017 Deficiency in the kc on FLAT 5,00% EUR – 2 796,86 0,00 – 2 796,86 EAFRD investment - Reasonableness of the costs RATE private beneficiaries for M4.2 Rural Development 2018 Deficiency in the kc on FLAT 5,00% EUR – 11 642,51 0,00 – 11 642,51 EAFRD investment - Reasonableness of the costs RATE private beneficiaries for M4.2 Rural Development 2019 Deficiency in the kc on FLAT 5,00% EUR – 30 935,70 0,00 – 30 935,70 EAFRD investment - Reasonableness of the costs RATE private beneficiaries for M4.2 Rural Development 2020 Deficiency in the kc on FLAT 5,00% EUR – 57 751,36 0,00 – 57 751,36 EAFRD investment - Reasonableness of the costs RATE private beneficiaries for M4.2 28/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Rural Development 2021 Deficiency in the kc on FLAT 5,00% EUR – 35 596,63 0,00 – 35 596,63 EAFRD investment - Reasonableness of the costs RATE private beneficiaries for M4.2

Total FI: EUR – 138 723,06 0,00 – 138 723,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of 2021 CEB/2022/044/FR - 1.1.1 - ONE OFF EUR – 8 135,52 0,00 – 8 135,52 Accounts - Financial EAFRD interest Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.2 - ONE OFF EUR – 3 329,95 0,00 – 3 329,95 Accounts - Financial Irrecoverable cases Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.3 - ONE OFF EUR – 320 214,83 0,00 – 320 214,83 Accounts - Financial EAFRD - other cases Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.3 - ONE OFF EUR – 54 670,70 0,00 – 54 670,70 Accounts - Financial EAFRD debt foreclosure Clearance Clearance of 2021 CEB/2022/044/FR - 1.1.4 - ONE OFF EUR – 15 400,00 0,00 – 15 400,00 Accounts - Financial EAFRD Clearance Clearance of 2021 CEB/2022/044/FR - 1.2.1.1 ONE OFF EUR – 3 901,34 0,00 – 3 901,34 Accounts - Financial - EAFRD IACS - reverifica­ Clearance tion tests

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 29/43 OJ L,

14.6.2024 ENClearance of 2020 CEB/2022/044/FR - EAFRD ESTIMA­ EUR – 273 703,85 – 7 784,05 – 265 919,80 Accounts - Financial IACS - Key Control "Perfor­ TED BY Clearance rformance of on-the-spot- AMOUNT checks of sufficient quality for area-related and/or ani­ mal-related aid schemes covering the appropriate verification of the commit­ ments undertaken by the beneficiary" FY2020 Clearance of 2021 CEB/2022/044/FR - EAFRD ESTIMA­ EUR – 71 388,28 – 230,15 – 71 158,13 Accounts - Financial IACS - Key Control "Perfor­ TED BY Clearance rformance of on-the-spot- AMOUNT checks of sufficient quality for area-related and/or ani­ mal-related aid schemes covering the appropriate verification of the commit­ ments undertaken by the beneficiary" FY2021 Clearance of 2021 CEB/2022/044/FR - point ONE OFF EUR – 51 107,82 0,00 – 51 107,82 Accounts - Financial 1.2.1.2 - EAFRD non IACS - Clearance reverification results Clearance of 2021 Late initiation of recovery ONE OFF EUR – 30 029,83 0,00 – 30 029,83 Accounts - Financial procedures Clearance Rural Development 2021 Adequate verification of all ONE OFF EUR – 153 254,98 0,00 – 153 254,98 EAFRD Leader payment claims (advance, intermediate and final pay­ ment claims) 30/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Rural Development 2021 Financial error ONE OFF EUR – 1 403,86 0,00 – 1 403,86 EAFRD investment - private beneficiaries Rural Development 2021 Weakness in key control - ONE OFF EUR – 391,42 – 7,83 – 383,59 EAFRD measures late OTSC (5% flat rate cor­ subject to IACS rection) Rural Development 2021 Weakness in key control ONE OFF EUR – 3 471,06 0,00 – 3 471,06 EAFRD measures (late OTSC) - flat rate cor­ subject to IACS rection of 5% for measure 10 Rural Development 2022 Weakness in OTSC for M11 ONE OFF EUR – 102,93 0,00 – 102,93 EAFRD measures subject to IACS

Total FR: EUR – 990 506,37 – 8 022,03 – 982 484,34 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Rural Development 2021 Ineligible prod ucts under ONE OFF EUR – 402 567,52 0,00 – 402 567,52 EAFRD investment - M4.2 private beneficiaries

Total GR: EUR – 402 567,52 0,00 – 402 567,52 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HR Rural Development 2019 Active farmer -EAFRD - ONE OFF EUR – 10 439,70 – 191,16 – 10 248,54 EAFRD measures claim year 2018 subject to IACS

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 31/43 OJ L,

14.6.2024 ENRural Development 2020 Active farmer -EAFRD - ONE OFF EUR – 9 158,64 0,00 – 9 158,64 EAFRD measures claim year 2019 subject to IACS Rural Development 2022 Active farmer -EAFRD - ONE OFF EUR – 6 659,66 0,00 – 6 659,66 EAFRD measures claim year 2021 subject to IACS

Total HR: EUR – 26 258,00 – 191,16 – 26 066,84 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Rural Development 2020 Deficiency in KC: “Verifica­ FLAT 10,00% EUR – 1 668,10 0,00 – 1 668,10 EAFRD investment - fication that public pro­ RATE public beneficiaries curement procedures are in compliance with national and Union Regulation” Rural Development 2022 Deficiency in KC: “Verifica­ FLAT 10,00% EUR – 3 685,24 0,00 – 3 685,24 EAFRD investment - fication that public pro­ RATE public beneficiaries curement procedures are in compliance with national and Union Regulation”.

Rural Development 2021 Deficiency in key control FLAT 10,00% EUR – 51 937,27 0,00 – 51 937,27 EAFRD investment - “Verification that public RATE public beneficiaries procurement procedures are in compliance with national and Union Regulation”.

Total HU: EUR – 57 290,61 0,00 – 57 290,61 32/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IE Rural Development 2019 2019 Weakness in adminis­ ONE OFF EUR – 30 800,78 0,00 – 30 800,78 EAFRD measures trative Checks subject to IACS Rural Development 2020 2020 Weakness in adminis­ ONE OFF EUR – 162 851,95 0,00 – 162 851,95 EAFRD measures trative Checks subject to IACS Rural Development 2021 2021 Weakness in adminis­ ONE OFF EUR – 191 375,83 0,00 – 191 375,83 EAFRD measures trative Checks subject to IACS Rural Development 2022 2022 Weakness in adminis­ ONE OFF EUR – 161 662,96 0,00 – 161 662,96 EAFRD measures trative Checks subject to IACS

Total IE: EUR – 546 691,52 0,00 – 546 691,52 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of 2019 EAFRD 2007-2013 - defi­ ONE OFF EUR – 4 368 765,94 0,00 – 4 368 765,94 Accounts - Financial ciencies in debt manage­ Clearance ment Clearance of 2019 EAFRD 2014-2020 - defi­ ONE OFF EUR – 573 433,01 0,00 – 573 433,01 Accounts - Financial ciencies in debt manage­ Clearance ment Clearance of 2019 EAFRD 2014-2020: late ONE OFF EUR – 2 998 467,91 0,00 – 2 998 467,91 Accounts - Financial issuance of recovery Clearance requests

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 33/43 OJ L,

14.6.2024 ENClearance of 2018 weakness in a Key control - FLAT 5,00% EUR – 278 108,60 – 278 108,60 0,00 Accounts - Financial Appropriate evaluation of RATE Clearance the reasonableness of costs (Article 48(2)(e) of Regula­ tion (EU) No 809/2014 and Article 67 of Regulation

(EU) No 1303/2013) Clearance of 2019 weakness in a Key control - FLAT 5,00% EUR – 580 269,36 – 3,63 – 580 265,73 Accounts - Financial Appropriate evaluation of RATE Clearance the reasonableness of costs (Article 48(2)(e) of Regula­ tion (EU) No 809/2014 and Article 67 of Regulation

(EU) No 1303/2013) Clearance of 2020 weakness in a Key control - FLAT 5,00% EUR – 178 108,60 0,00 – 178 108,60 Accounts - Financial Appropriate evaluation of RATE Clearance the reasonableness of costs (Article 48(2)(e) of Regula­ tion (EU) No 809/2014 and Article 67 of Regulation

(EU) No 1303/2013)

Total IT: EUR – 8 977 153,42 – 278 112,23 – 8 699 041,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of 2021 Debt management - EAFRD ONE OFF EUR – 107 526,18 0,00 – 107 526,18 Accounts - Financial Clearance Clearance of 2021 Known error in EAFRD ONE OFF EUR – 100 722,35 – 1 563,35 – 99 159,00 Accounts - Financial Non-IACS Clearance

Total PL: EUR – 208 248,53 – 1 563,35 – 206 685,18 34/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of 2020 Debt management issues ONE OFF EUR – 665 429,04 0,00 – 665 429,04 Accounts - Financial Clearance Clearance of 2020 Different co-financing rates ONE OFF EUR – 30 401,80 0,00 – 30 401,80 Accounts - Financial applied to financial instru­ Clearance ments Clearance of 2016 Known errors - EAFRD IACS ONE OFF EUR – 773 479,66 – 21 001,96 – 752 477,70 Accounts - Financial (CY 2015) Clearance Clearance of 2017 Known errors - EAFRD IACS ONE OFF EUR – 702 986,04 – 6 898,56 – 696 087,48 Accounts - Financial (CY 2016) Clearance Clearance of 2018 Known errors - EAFRD IACS ONE OFF EUR – 496 666,67 – 13 100,07 – 483 566,60 Accounts - Financial (CY 2017) Clearance Clearance of 2019 Known errors - EAFRD IACS ONE OFF EUR – 47 239,62 – 2 232,49 – 45 007,13 Accounts - Financial (CY 2018) Clearance Clearance of 2020 Known errors - EAFRD Non- ONE OFF EUR – 1 320 327,61 – 58 790,79 – 1 261 536,82 Accounts - Financial IACS Clearance Clearance of 2020 Projected Incompliance Rate ESTIMA­ EUR – 6 562 690,89 – 98 620,94 – 6 464 069,95 Accounts - Financial EAFRD IACS TED BY Clearance AMOUNT

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 35/43 OJ L,

14.6.2024 ENClearance of 2020 Projected Incompliance Rate ESTIMA­ EUR – 20 558 352,42 – 278 577,21 – 20 279 775,21 Accounts - Financial EAFRD Non-IACS TED BY Clearance AMOUNT

Total RO: EUR – 31 157 573,75 – 479 222,02 – 30 678 351,73 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SE Rural Development 2020 Deficiency in one key con­ FLAT 5,00% EUR – 93 056,15 – 157,22 – 92 898,93

EAFRD Measures trol: Appropriate evaluation RATE with flat-rate sup­ of the reasonableness of port costs 2020 Rural Development 2021 Deficiency in one key con­ FLAT 5,00% EUR – 142 538,88 – 1,86 – 142 537,02

EAFRD Measures trol: Appropriate evaluation RATE with flat-rate sup­ of the reasonableness of port costs 2021 2022 Rural Development 2022 Deficiency in one key con­ FLAT 5,00% EUR – 152 689,22 – 1,22 – 152 688,00

EAFRD Measures trol: Appropriate evaluation RATE with flat-rate sup­ of the reasonableness of port costs 2021 2022 Rural Development 2020 Ineligible expenditure under ONE OFF EUR – 664 870,46 0,00 – 664 870,46 EAFRD investment - technical assistance public beneficiaries

Total SE: EUR – 1 053 154,71 – 160,30 – 1 052 994,41 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SK Rural Development 2020 EAFRD NIACS - Projects ONE OFF EUR – 1 058 857,79 0,00 – 1 058 857,79 EAFRD investment - referred to in the audit opi­ private beneficiaries nion 36/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Rural Development 2020 EAFRD NIACS - Projects ONE OFF EUR – 18 750,00 0,00 – 18 750,00 EAFRD investment - referred to in the audit opi­ public beneficiaries nion Rural Development 2020 EAFRD NIACS - Projects ONE OFF EUR – 91 402,99 0,00 – 91 402,99 EAFRD Measures referred to in the audit opi­ with flat-rate sup­ nion port Rural Development 2021 Risk art12.2 2019, 2020, ONE OFF EUR – 6 039,40 0,00 – 6 039,40 EAFRD Knowledge 2021 M01 and innovation Rural Development 2019 Risk art12.2 2019, 2020, ONE OFF EUR – 5 553 427,08 0,00 – 5 553 427,08 EAFRD investment - 2021 M04 private beneficiaries Rural Development 2020 Risk art12.2 2019, 2020, ONE OFF EUR – 4 877 933,35 0,00 – 4 877 933,35 EAFRD investment - 2021 M04 private beneficiaries Rural Development 2021 Risk art12.2 2019, 2020, ONE OFF EUR – 3 251 005,70 0,00 – 3 251 005,70 EAFRD investment - 2021 M04 private beneficiaries Rural Development 2019 Risk art12.2 2019, 2020, ONE OFF EUR – 3 690 806,15 0,00 – 3 690 806,15 EAFRD Measures 2021 M06 with flat-rate sup­ port

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 37/43 OJ L,

14.6.2024 ENRural Development 2020 Risk art12.2 2019, 2020, ONE OFF EUR – 2 849 997,35 0,00 – 2 849 997,35 EAFRD Measures 2021 M06 with flat-rate sup­ port Rural Development 2021 Risk art12.2 2019, 2020, ONE OFF EUR – 1 131 839,81 0,00 – 1 131 839,81 EAFRD Measures 2021 M06 with flat-rate sup­ port Rural Development 2019 Risk art12.2 2019, 2020, ONE OFF EUR – 2 219 238,87 0,00 – 2 219 238,87 EAFRD investment - 2021 M07 public beneficiaries Rural Development 2020 Risk art12.2 2019, 2020, ONE OFF EUR – 2 697 484,50 0,00 – 2 697 484,50 EAFRD investment - 2021 M07 public beneficiaries Rural Development 2021 Risk art12.2 2019, 2020, ONE OFF EUR – 575 164,06 0,00 – 575 164,06 EAFRD investment - 2021 M07 public beneficiaries Rural Development 2019 Risk art12.2 2019, 2020, ONE OFF EUR – 279 228,25 0,00 – 279 228,25 EAFRD forestry 2021 M08 measures Rural Development 2020 Risk art12.2 2019, 2020, ONE OFF EUR – 441 617,09 0,00 – 441 617,09 EAFRD forestry 2021 M08 measures 38/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Rural Development 2021 Risk art12.2 2019, 2020, ONE OFF EUR – 115 078,48 0,00 – 115 078,48 EAFRD forestry 2021 M08 measures

Total SK: EUR – 28 857 870,87 0,00 – 28 857 870,87 Currency Gross Amount Deductions Net Decided EUR – 76 054 236,58 – 942 818,54 – 75 111 418,04 Financial corrections from cross-compliance

Budget Item: 5040 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2022 CY 2021 - GAEC 4 FLAT 2,00% EUR – 6 861,22 0,00 – 6 861,22 RATE Cross-compliance 2022 CY 2021 - SMR 4 FLAT 5,00% EUR – 110 928,74 0,00 – 110 928,74 RATE

Total CZ: EUR – 117 789,96 0,00 – 117 789,96 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2023 XC - CY 2022 FLAT 2,00% EUR – 3 751,14 0,00 – 3 751,14 RATE

Total MT: EUR – 3 751,14 0,00 – 3 751,14 Currency Gross Amount Deductions Net Decided EUR – 121 541,10 0,00 – 121 541,10

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 39/43 OJ L,

14.6.2024

ENBudget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Cross-compliance 2020 CY 2019 - GAEC 4 FLAT 2,00% EUR – 30 063,70 0,00 – 30 063,70 RATE Cross-compliance 2021 CY 2019 - GAEC 4 FLAT 2,00% EUR – 122,32 0,00 – 122,32 RATE Cross-compliance 2022 CY 2019 - GAEC 4 FLAT 2,00% EUR – 31,57 0,00 – 31,57 RATE Cross-compliance 2020 CY 2019 - SMR 4 FLAT 5,00% EUR – 1 262 356,90 0,00 – 1 262 356,90 RATE Cross-compliance 2021 CY 2019 - SMR 4 FLAT 5,00% EUR – 2 982,56 0,00 – 2 982,56 RATE Cross-compliance 2021 CY 2020 - GAEC 4 FLAT 2,00% EUR – 29 236,34 0,00 – 29 236,34 RATE Cross-compliance 2022 CY 2020 - GAEC 4 FLAT 2,00% EUR – 161,51 0,00 – 161,51 RATE Cross-compliance 2021 CY 2020 - SMR 4 FLAT 5,00% EUR – 1 162 696,91 0,00 – 1 162 696,91 RATE Cross-compliance 2022 CY 2020 - SMR 4 FLAT 5,00% EUR – 1 741,02 0,00 – 1 741,02 RATE Cross-compliance 2022 CY 2021 - GAEC 4 FLAT 2,00% EUR – 16 215,77 0,00 – 16 215,77 RATE Cross-compliance 2022 CY 2021 - SMR 4 FLAT 5,00% EUR – 1 009 470,98 0,00 – 1 009 470,98 RATE

Total CZ: EUR – 3 515 079,58 0,00 – 3 515 079,58 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided MT Cross-compliance 2021 XC - CY 2020 FLAT 2,00% EUR – 6 234,36 0,00 – 6 234,36 RATE Cross-compliance 2022 XC - CY 2020 FLAT 2,00% EUR – 8,83 0,00 – 8,83 RATE Cross-compliance 2022 XC - CY 2021 FLAT 2,00% EUR – 6 079,37 0,00 – 6 079,37 RATE 40/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Cross-compliance 2023 XC - CY 2021 FLAT 2,00% EUR – 7,17 0,00 – 7,17 RATE Cross-compliance 2023 XC - CY 2022 FLAT 2,00% EUR – 2 983,90 0,00 – 2 983,90 RATE

Total MT: EUR – 15 313,63 0,00 – 15 313,63 Currency Gross Amount Deductions Net Decided EUR – 3 530 393,21 0,00 – 3 530 393,21 Lifting of suspensions EAFRD

Budget Item: 08030102 Gross Member State Measure FY Reason Type Correction % Currency Deductions Net Decided Lifted Suspensions Amount SK Rural Devel­ 2020 Lifting Of Suspension ONE OFF EUR 0,00 0,00 0,00 4 093 937,20 opment 2020 C(2021)856 EAFRD 2014SK06RDNP001 investment - private bene­ ficiaries Rural Devel­ 2020 Lifting Of Suspension ONE OFF EUR 0,00 0,00 0,00 2 377 950,26 opment C(2021)4953 2020 EAFRD 2014SK06RDNP001 investment - - Lifting Of Suspension private bene­ C(2021)4953 2021 ficiaries 2014SK06RDNP001 Rural Devel­ 2021 Lifting Of Suspension ONE OFF EUR 0,00 0,00 0,00 1 674 935,67 opment C(2021)4953 2020 EAFRD 2014SK06RDNP001 investment - - Lifting Of Suspension private bene­ C(2021)4953 2021 ficiaries 2014SK06RDNP001

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 41/43 OJ L,

14.6.2024 ENRural Devel­ 2021 Lifting Of Suspension ONE OFF EUR 0,00 0,00 0,00 6 186 219,84 opment C(2022)90 2021 EAFRD 2014SK06RDNP001 investment - private bene­ ficiaries

Total SK: EUR 0,00 0,00 0,00 14 333 042,97 Currency Gross Amount Deductions Net Decided Lifted Suspensions EUR 0,00 0,00 0,00 14 333 042,97 Reimbursements EAGF

Budget Item: 08020601 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided AT Decoupled Direct 2016 Reimbursement following ONE OFF EUR 972 081,19 0,00 972 081,19 Aids judgment in case T-501/22

Total AT: EUR 972 081,19 0,00 972 081,19 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided CZ Decoupled Direct 2016 Reimbursement following ESTIMA­ EUR 5 970 817,09 14 971,71 5 955 845,38 Aids judgment in case T-48/22 TED BY AMOUNT 42/43

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj EN OJ L,

14.6.2024Decoupled Direct 2017 Reimbursement following ESTIMA­ EUR 5 969 669,02 16 710,64 5 952 958,38 Aids judgment in case T-48/22 TED BY AMOUNT Decoupled Direct 2018 Reimbursement following ESTIMA­ EUR 5 938 606,93 0,00 5 938 606,93 Aids judgment in case T-48/22 TED BY AMOUNT Decoupled Direct 2018 Reimbursement following ONE OFF EUR 18 808,71 0,00 18 808,71 Aids judgment in case T-48/22 Decoupled Direct 2019 Reimbursement following ESTIMA­ EUR 8 473,72 0,00 8 473,72 Aids judgment in case T-48/22 TED BY AMOUNT Decoupled Direct 2019 Reimbursement following ONE OFF EUR 24,53 0,00 24,53 Aids judgment in case T-48/22

Total CZ: EUR 17 906 400,00 31 682,35 17 874 717,65 Currency Gross Amount Deductions Net Decided EUR 18 878 481,19 31 682,35 18 846 798,84 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance – 138 908 826,50 EAGF Financial corrections from cross-compliance – 10 405 553,44 EAFRD Financial corrections - excluding cross-compliance – 75 111 418,04 EAFRD Financial corrections from cross-compliance – 3 651 934,31

TOTAL: – 228 077 732,29 Reimbursements Total Net Decided EAGF 18 846 798,84

TOTAL: 18 846 798,84

ELI:

http://data.europa.eu/eli/dec_impl/2024/1690/oj 43/43 OJ L,

14.6.2024 EN