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2012-7 E.C.R. 1 (2012)

handle is hein.intyb/rrjucfis0150 and id is 1 raw text is: ZCVRLA Case T-86/08 Hellenic Republic V European Commission (EAGGF - Guarantee Section - Expenditure excluded from financing - Fruit and vegetables - Rural development - Non-compliance with payment deadlines - Compliance with a judgment of the Court of Justice - Authority of res judicata - Time-limit of 24 months - Principle of proportionality) Summary of the Judgment 1. Agriculture - EAGGF - Clearance of accounts - Limitation of refusal of financing - Twenty-four month period - Annulment of the refusal decision - Resumption of the procedure for the clearance of accounts - New financial correction concerning expenditure incurred during the 24 months preceding communication to the Member State of the results of the checks - Lawfulness (Council Regulation No 729/70, Art. 5(2)(c), fifth para.) 2. Court of Justice - Judgments - Interpretation of rules of law - Application to legal relationships arising and established before delivery of the decision 3. Acts of the institutions - Statement of reasons - Obligation - Scope - Decision relating to the clearance of accounts in respect of expenditure financed by the EAGGF (Art. 253 EC) 4. Agriculture - irregularities concerned - - EAGGF - Clearance of accounts - Disallowance of expenditure arising from in the application of Community rules - Challenge by the Member State Burden of proof - Allocation between the Commission and the Member State 5. Agriculture - EAGGF - Clearance of accounts - Evaluation of expenditure to be excluded from Community financing - Communication after communication of the results of the checks and the discussions with the Member State (Commission Regulation No 1663/95, as amended by Regulation No 2245/1999, Art. 8(1)) 1. European Union law does not preclude resumption of the procedure for the clearance of accounts where there has been an annulment of the decision reached by the Commission at the end of that procedure excluding from Community financing certain expenditure incurred by the Member States under the European Agricultural Guidance and Guarantee Fund (EAGGF). The fifth subparagraph of Article 5(2)(c) of Regulation No 729/70 on the financing of the common agricultural policy cannot prevent resumption of the procedure for the clearance of accounts, since, after the annulment of that ECLJ:EU:T:2012:3451 Reports of Cases 1

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