1.

Is the concept of a finding as defined in Article 35 of Regulation (EC) No 1290/2005, on the financing of the common agricultural policy, (2) applicable when it comes to interpreting and applying Article 58, third paragraph, of Regulation (EC) No 1122/2009? (3)

2.

If the answer to the preceding question referred is yes, must the concept of a finding as defined in Article 35 of Regulation No 1290/2005 be interpreted as meaning that the calendar year of the primary administrative or judicial finding is to be regarded as the calendar year in which the authority handling the administrative procedure initiated on the basis of the claim:

3.

Does the fact that the written assessment that constitutes the finding may subsequently be withdrawn or adjusted as a result of the interested party’s right of appeal under the regulations and not as a consequence of changes in the administrative or judicial procedure have a bearing on the answer to the preceding question referred?

4.

If the calendar year of the finding is that of the first evidence-gathering action and, as is the case in this case, that action consisted of an on-the-spot check carried out on different occasions, must the concept of first evidence-gathering action in relation to Article 35 of Regulation No 1290/2005 be interpreted such that it equates to the first on-the-spot check by the authority or the final on-the-spot check, in which the observations and evidence provided by the interested party were also taken into account?

5.

If the answer to the first question referred is no, is there, on that account, any change in the previously defined content of the finding which must be taken into account for the purposes of Article 58, third paragraph, of Regulation No 1122/2009?