special report commiss decis april juli clearanc account guarante expenditur agricultur european agricultur guidanc guarante fund eaggf accompani commiss repli submit pursuant articl ec treati introduct articl council regul eec requir commiss clear year annual account submit member state payment made guarante section eaggf aim ensur expenditur legal incur conform commun rule financ achiev respons dg vi commiss depart carri inspect expenditur member state error weak detect notifi member state opportun repli bilater meet held servic commiss member state clarifi respect posit commiss notifi conclus member state open concili procedur chapter commiss subsequ finalis summari report present eaggf committe take final clearanc decis final clearanc decis financi year juli due reason respons supervis pai agenc fall primarili member state authoris make payment charg fund member state requir articl council regul eec satisfi oper financ fund carri meet legal requir failur level member state carri adequ control check mean signific addit effort made commiss council regul ec appli time financi year introduc greater clariti concern respect role commiss member state result quicker clearanc procedur futur view signific find previou report commiss clearanc account procedur court decid examin decis commiss clear account court examin summari report produc dg vi mission report relat correspond member state discuss held repres uclaf concili bodi report director gener financi control dg xx review court undertak specif audit visit member state financi analysi commiss decis april made mio ecu correct tabl relat expenditur part expenditur elig subject concili procedur april commiss decis juli determin mio ecu addit correct tabl total amount correct appli clearanc decis amount mio ecu clearanc decis includ mio ecu total correct relat financi year amount mio ecu gt tabl gt tabl largest correct concern milk milk product case correct relat export refund categori account mio ecu correct adjust expenditur includ clearanc relat export refund financi correct milk decreas compar export refund repres eaggf budget constitut area risk irregular high gt tabl gt tabl detail shown expenditur member state disallow commiss clearanc year take account mio ecu disallow relat financi year expenditur disallow decreas mio ecu mio ecu reduct total declar expenditur come clearanc mio ecu paragraph repres total expenditur declar exclud clearanc carri forward futur clearanc year member state highest percentag rate disallow clearanc situat improv case ireland disallow reduc spain greec remain unchang approxim situat worsen itali franc gt tabl gt commiss awar half time clearanc decis adjust total approxim mio ecu need financi year decis recov fund addit month elaps recoveri case involv includ prefinanc beef cereal involv belgium mio ecu germani mio ecu franc mio ecu itali mio ecu netherland mio ecu fruit veget spain itali amount ecu million methodolog commiss staff resourc european parliament drawn attent matter staff resourc commiss discharg resolut eaggf clearanc account recent stress import issu discharg resolut februari postpon grant discharg agricultur expenditur financi year call enlarg commiss servic respons clearanc account post court note commiss alloc post februari decemb risk analysi lack suffici staff meant risk analysi vital consider alloc resourc work plan prepar approach appli special report clearanc account court observ risk analysi carri market central level meant prioriti set work plan staff resourc market refer amount stake rel risk market team market remain respons prepar detail control plan risk analys market provid central level inform guidelin plan work commiss made progress ensur increas spot coverag import market judg risk import beneficiari countri involv except milk milk product paragraph control coverag measur spot member state rang case fruit veget expenditur expenditur oil fat attent paid previous coverag export refund measur commiss work cover prefinanc export refund post scrutini carri term council regul eec limit extent measur relat annex ii product commiss clearanc account work regul eec deal custom control countri visit lack suitabl qualifi staff suffici experi complex field annex ii product absenc instruct respect role duti custom offic pai agenc member state factor gave rise numer problem encount approach adopt preclud regular coverag smaller market measur countri remain risk exclud member state smaller measur period spot control coverag import weak error systemat abus system measur remain undetect extend period type expenditur exclud examin import milk milk product intervent expenditur mio ecu amount expenditur concern previou experi substanti correct sector risk analysi implement staff engag consequ council decis milk quota itali greec spain milk quota system forc clearanc limit coverag undertaken type expenditur control plan identifi prioriti audit expenditur prepar control coverag carri belgium repres total milk budget dri fodder mio ecu measur review franc netherland germani account market cotton mio ecu mission carri spain aid cotton year due lack time staff resourc fish mio ecu coverag fish past year account low proport expenditur prefinanc export refund mio ecu spot control carri unit kingdom year period februari prefinanc export refund evid problem found member state execut work work schedul clearanc carri commiss origin plan commiss servic sought improv inter servic commun dg vi dg xx servic involv track mission work carri spot member state dg vi establish comput programm purpos extent dg vi programm limit due insuffici inform contain data field problem encount year mission undertaken evalu full impact resolv occas evid import control weak relat measur commiss servic necessarili extend control coverag member state visit averag delai mission report convei result member state found approxim month extend month case repres improv situat previou year room improv area previou special report court clearanc account refer commiss introduc comput tool inter alia statist sampl method current clearanc monetari unit sampl case control pai agenc spot complianc control practic reason permit member state transmit comput data late correct made commiss commiss clearanc expenditur led type correct flat rate correct ad hoc correct account correct flat rate correct commiss document agre eaggf committe govern flat rate correct flat rate correct impos depend serious system weak identifi commiss take account remedi action effect member state concern case doubt rate appli higher rate appli except circumst occur livestock premium corsica correct rate appli court mention previou report recours flat rate correct case actual financi impact system weak establish coher transpar applic guidelin flat rate correct formal introduc commiss decemb guidelin higher correct rate includ demand resolut adopt european parliament februari respect flat rate correct made total mio ecu tabl mio ecu flat rate correct flat rate correct rate rate rate relat combin rate concern correct appli penalti rate dai month lack defin criteria mean choic correct rate remain subject exercis appar inconsist commiss decis case expenditur milk milk product market develop measur budget item final flat rate correct adopt ireland germani unit kingdom earlier report concili bodi commiss decid revis adjust unit kingdom appear inconsist appli correct unit kingdom basi court analysi commiss report system weak unit kingdom germani germani appeal european court justic decis commiss correct initi envisag ireland beef aris proper seal procedur drop germani itali penalis correct weak case relat consumpt aid oliv oil portug correct initi propos reduc concili bodi observ mission control report justifi presenc except circumst correct subsequ improv properli consider court note subsequ improv justifi reduct improv issu occur end ad hoc correct commiss made correct basi estim amount actual financi loss case member state appear treat equal budget line involv mio ecu ew premium physic inspect carri nation author ireland portug reveal fewer ew claim case ireland document produc farmer dai disappear ew accept adequ proof nation author reject commiss case portug compar document accept nation author commiss consequ limit correct ireland mio ecu propos base actual shortfal observ correct appli portug case involv concili bodi flat rate correct definit bear direct relat amount loss eaggf budget statist sampl procedur determin actual amount financi loss examin referr concili bodi bring commiss offici moder view serious complianc size correct requir total case submit concili bodi tabl case judg receiv amount fell minimum level mio ecu withdrawn gt tabl gt concili procedur ad addit delai month clearanc process supplementari decis juli reflect fact import case bodi april date commiss decis disput correct relat supplementari levi milk dealt clearanc discuss complet decis experi gain full year oper concili bodi procedur commiss prepar reflect paper octob present system commiss decid earli full year experi attempt balanc assess concili procedur commiss decid juli extend mandat member concili bodi year year origin hope creation concili bodi lead reduct number case refer european court justic tabl analysi case lodg court justic earli determin concili procedur effect reduc number case examin court justic final judgment deliv clear signific attach report concili bodi reliabl databas establish case submit concili concili bodi case lodg european court justic amount propos financi correct databas exist present concili bodi commiss interlink present import manag analysi tool miss case insuffici correct appli case evid weak member state system insuffici correct made oliv oil product aid itali dg vi found import control weak area seri mission itali april march dg xx mission confirm weak affect appear correct budgetari expenditur year approxim mio ecu oliv oil consumpt aid greec commiss recognis high risk irregular oliv oil consumpt aid greec largest beneficiari account mio ecu commiss carri control visit member state financi year commiss attempt justifi ground number mission carri greec mission consist equal treatment member state court consid risk analysi justifi control mission juli audit work concentr financi year signific weak identifi manag scheme fact control system greec chang radic confirm control visit made appear larg correct post scrutini carri regul eec germani unit kingdom itali greec nation author commiss examin found depth work perform germani unit kingdom term regul involv expenditur total mio ecu made clear report produc similar situat found greec mio ecu financi correct propos member state itali involv expenditur total mio ecu work carri respect financi year poor implement regul correct made problem appli administr cost ew goat premium greec commiss found greek author incorrectli retain ew goat premium cover administr cost measur amount approxim mio ecu charg vat case rais total amount practic contrari articl council regul eec financi correct appli frequent correct reduc withdrawn member state concern demonstr remedi action correct identifi weak occur remedi action place long year examin case paragraph note correct withdrawn withdraw market dispos peach nectarin citru fruit greec withdraw market dispos peach nectarin citru fruit greec commiss appli correct financi year evid shortcom control procedur correspond greek author commiss propos gener reserv appli expenditur greek author respond step improv system futur commiss inform greek author signific progress requir continu doubt qualiti effect control carri correct citru fruit initi propos mio ecu commiss inform greek author propos gener reserv lift reason spot control carri show improv control system improv system place possibl affect cotton greec special report clearanc account court observ improv weak system introduc campaign year onward commiss made correct clear evid control system need reinforc appear correct justifi declar expenditur amount mio ecu financi correct made ground greek author introduc improv manag control procedur meet joint commiss greec work group special set improv system place novemb meet commiss present document poor pictur control situat place novemb dri fodder unit kingdom clearanc correct appli unit kingdom connect system weak relat aid product dri fodder correct appli unit kingdom respect aid total mio ecu paid remedi measur adopt unit kingdom author enter forc ew goat premium spain commiss enquiri relat financi year ew goat premium spain defici control milk produc declar encount commiss envisag flat rate correct amount mio ecu spanish author improv system amount propos correct limit final concili procedur commiss decid appli flat rate correct account pai agenc member state audit privat audit firm engag commiss reconcil annual declar expenditur underli account record review intern organis pai agenc audit work perform vari member state member state carri case report provid system descript reveal import weak control pai agenc netherland denmark itali greec import find mention summari report financi correct made commiss legal advic case note amount includ recov clearanc exampl note concern addit levi milk involv disput payment collect supplementari deduct member state legal disput buyer produc compet author amount due correct final determin member state involv commun addit inform commiss deal member state clearanc commiss chose wish treat member state equal larg propos correct made relat milk supplementari levi franc mio ecu netherland mio ecu juli matter dealt discuss member state milk abandon programm spain programm aim restructur product reduc number margin produc start report mission spain commiss propos correct approxim mio ecu subsequ decid wait complet programm order establish precis amount due recoveri amount delai carri forward clearanc irregular recoveri articl council regul eec specifi case irregular neglig part administr author bodi member state financi consequ irregular charg commun budget earli uclaf servic respons monitor irregular agricultur sector propos recov amount charg commun budget previous dg vi servic respons task commiss summari report decemb deal result inspect clearanc account refer made work carri uclaf tabl set case total mio ecu attach indic amount due recoveri member state version april mention member state complain bilater discuss inadequ decid postpon final decis withdraw relat figur final supplement report date june situat remain unchang propos action postpon clearanc year result mio ecu outstand includ correct due difficulti agre alloc respons dg vi uclaf june month uclaf present respons inter servic discuss place clarifi procedur result lack clariti servic respons recoveri procedur procedur held time lack coordin concern case belgium involv amount mio ecu uclaf erron advis dg vi end februari report clearanc account court subsequ found case treat recov framework clearanc decis detect dg vi uclaf commiss step ensur accuraci list produc uclaf annual report refer case total mio ecu repres irregular involv eaggf guarante fund commun prior unrecov decemb case report term council regul eec march case initi notifi term regul resolv preced year period recov final beneficiari charg member state remain due born eaggf fund mio ecu repres mio ecu fund recov subject ongo judici procedur member state mio ecu fund recov relat case member state introduc request declar amount irrecover final balanc case unaccount repres mio ecu outstand case recov base notif commun decemb figur mio ecu turn repres case commun expenditur exclud disjoin clearanc court examin mio ecu exclud disjoin clearanc observ paragraph relat mio ecu amount mio ecu compensatori payment amount paid advanc produc oilse final payment oilse harvest made march april commiss decis carri forward expenditur relat advanc clearanc decis question advanc paid eaggf budget mio ecu suspect oliv oil intervent storag itali amount previous exclud clearanc pend legal investig matter final resolv juli amount includ final clearanc decis juli mio ecu abandon vine itali expenditur total mio ecu exclud clearanc italian author respond request requir detail result find relat special investig carri illeg plant itali commiss unabl complet action amount carri forward year clearanc delai italian author commiss possibl charg interest amount outstand account clearanc decis conclus special report time transit entir clearanc account process simultan clearanc govern rule financi year legisl exercis onward articl council regul eec state account year clear end year case preced clearanc exercis clearanc decis year late meant mio ecu recov commun budget clearanc decis reflect fact amount approxim mio ecu due recov respect programm milk paragraph problem inadequ staf remain current tackl urgent paragraph commiss possibl charg interest amount outstand member state fail act reason time paragraph commiss properli sought ensur coverag import market area judg risk paragraph detail work carri import area export refund work schedul carri commiss origin plan paragraph commiss servic improv inter servic commun coordin work note uclaf paragraph approach preclud regular coverag smaller market measur countri paragraph case found total budget line mio ecu paragraph commiss fail appli financi correct full possess inform mio ecu correct postpon respect clearanc paragraph commiss coordin effort recov amount subject irregular recoveri includ clearanc decis estim approxim mio ecu postpon addit larg sum relat prior year remain recov paragraph introduct concili bodi past year provid mechan member state carri depth dialogu commiss commiss consid balanc assess concili procedur end year trial period paragraph court reiter inappropri reduc level flat rate correct recognit subsequ improv system propos correct maintain paragraph report adopt court auditor luxembourg meet februari court auditor bernhard friedmann presid categori account total includ fruit veget set sugar measur oj doc vi april doc vi june oj oj director ordin fraud prevent secretariat gener commiss commiss decis ec oj commiss decis ec oj mission undertaken spain septemb connect compens withdraw market tomato mission undertaken itali march connect process citru fruit oj paragraph oj court auditor special report oj part oj product cover annex ii treati oj council regul ec oj databas entitl avanc de travaux exercic xx case involv addit milk levi ireland case relat promot milk milk product unit kingdom germani franc ireland oj oj doc vi rev oj oj correct record tabl head meat fish ireland paragraph court special report clearanc account oj part dg vi matièr grass plan activité audit plan oj oj state expenditur relat administr cost personnel born member state recipi aid fund fund court annual report financi year oj chapter special report oj commiss summari report doc vi state instruct cotton appli subsequ market year doc vi april doc vi june articl council regul eec oj specifi absenc total recoveri financi consequ irregular born commun except consequ irregular neglig attribut administr author bodi member state uclaf director coordin fraud prevent fall secretariat gener commiss part commiss document vi fr prepar dg vi clearanc account part commiss document vi en prepar dg vi clearanc eaggf account part commiss document vi fr prepar dg vi clearanc eaggf account doc final tabl uclaf report oj request transmit june remind novemb oj articl council regul eec state commiss consult eaggf committe end year basi annual account support document transmit member state clear account commiss repli methodolog commiss staff resourc commiss alloc major post recommend parliament unit respons clearanc account risk analysi control mission intend continu work begun basi risk analysi programm milk quota system regard princip risk milk sector rise major financi correct period extens survei produc countri recent conduct data result led reform dri fodder market tighter control area case market organis member state time adjust cotton spain subject control start exercis remark made court chapter annual report commiss conduct gener enquiri control fisheri sector specif refer compensatori allow tuna enquiri led dg xiv cover oper spain franc portug clearanc account unit consult inform progress financi correct esp envisag clearanc account procedur financi year low expenditur fisheri context eaggf guarante expenditur fact commiss servic conduct gener enquiri field deem return futur execut work mission programm base risk analysi alter correct made commiss flat rate correctli state audit report final flat rate correct clearanc promot measur milk milk product ireland germani unit kingdom regard promot measur unit kingdom commiss accept concili procedur reduct financi correct reduct base assess effect monitor promot measur regul eec eec risk adjust programm made period contract order ensur object campaign achiev situat prevail milk sector germani correct germani itali justifi number weak physic control beef entri prefinanc regim storag inadequ seal procedur repres weak ireland physic control found tighter physic verif entri prefinanc regim concili bodi view except circumst invok justifi correct commiss accept opinion concili bodi point irrespect improv subsequ introduc portug ad hoc correct correct ireland aris applic legisl sanction claimant provid satisfactori explan absenc sheep time inspect situat respect clear cut portug correct thought justifi case involv concili bodi commiss court suggest bring singl tabl data case submit concili bodi case lodg european court justic case insuffici correct appli commiss investig suffici advanc time decis financi year enabl conclus drawn regular expenditur sector question main reason defer mission member state limit number staff relev depart commiss presenc greec highli visibl control oil fat sector gener influenc effici control carri greek author shortcom consumpt aid greec deriv lack penalti control reveal irregular subject dealt clearanc account subsequ financi year commiss conclud unclear report scrutini work perform requir regul eec correct justifi effect scrutini work present examin visit beneficiari member state financi correct envisag concern scrutini programm member state turn concern expenditur declar financi year programm examin clearanc auditor commiss opinion correct administr fee question appli basi specif provis forbid deduct aid paid exist case intervent measur basi articl regul eec absenc specif provis scope correct ew premium expenditur declar greec greek author demonstr construct attitud make improv aspect procedur recognis monitor produc organis system withdraw produc market light decid lift reserv appli earlier correct final propos concern year examin sustain true posit construct attitud greek author joint monitor committe led commiss adopt posit posit main reason appli correct fact control larg carri accord rule end post control gin plant help uncov irregular amount ecu million difficult justifi flat rate correct uk author remedi shortcom identifi amount expenditur question small control carri financi year flat rate correct initi envisag reduc statist produc spain dialogu phase clearanc procedur show risk loss fund low introduct improv spanish control system carri weight low risk loss guidelin fix flat rate correct gave commiss servic scope flat rate correct concili bodi conclus correct commiss servic agre reduc propos reform clearanc account forc legal basi correct base shortcom audit work question disput supplementari levi discuss repeatedli correspond member state concern spot visit determin exact amount levi collect late court suggest member state dealt clearanc impractic time need work bilater concili procedur milk abandon programm fund advanc charg clearanc decis supplement commun assist provid part clearanc introduc pursuant joint commiss council agreement octob question milk quota spain itali court auditor critic council suppli legal basi programm adopt regul ec eaggf control reveal quantiti fact bought back paid slightli total elig applic settl payment prove unjustifi wait final annual instal paid establish exact amount recov mission june eaggf auditor monitor programm check payment instal transpir amount recov fallen esp million esp million applic settl result appeal decid favour produc appeal pend applic settl reason imposs determin exact amount recov final instal paid correct made commiss court suggest clearanc procedur refund differ esp million spain irregular recoveri decis clearanc account propos offer member state question opportun bilater procedur possibl concili decis charg sum commun budget pursuant articl regul eec refer court complet procedur carri quickli dg vi basi reason propos uclaf case refer decid clearanc procedur account expenditur exclud clearanc advanc paid septemb pursuant articl regul eec exclud clearanc decis enabl commiss includ amount concern correct control carri entir expenditur market year warrant procedur advanc compli rule case financi consequ determin respect financi year advanc paid court explain decis point juli commiss decis date juli object imposs conclus case question incorpor clearanc account allow made bilater procedur possibl concili financi correct relat expenditur ecu million exclud clearanc includ clearanc procedur commiss legal basi charg interest outstand amount conclus court auditor remark point report numer procedur compli clearanc account collect inform member state enabl refer matter concili bodi larg number procedur make easier clear account end year financi year question appli clearanc account financi year aim reform introduc reduc decis make time problem larg solv commiss legal basi charg interest outstand amount stage process long clearanc procedur consider element ad case work proce member state wait concili process start suppli addit inform result commiss origin propos correct revis drop altogeth interdepartment relat coordin commiss improv time depart extrem dilig effort recov amount remain outstand reason earlier clearanc exercis commiss guidelin flat rate correct amend decemb includ principl formul court effect level flat rate correct reduc recognit subsequ improv system import rememb financi correct impos failur compli commun rule correct proport financi loss suffer fund risk loss member state demonstr condit met propos correct withdrawn