58Under point 3.2. of the 2015 Guidelines, in such circumstances, the Commission is required to apply, in principle, a flat-rate correction of 25%. That being said, it may set a correction rate at an even higher level. Thus, a flat-rate correction at a rate of 100% is justified where the deficiencies in the control system are so serious as to constitute a complete failure to comply with EU rules, such as to make all the payments irregular.
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