1. 

Agriculture — EAFRD financing — Clearance of accounts — Limitation of refusal of financing — Twenty-four month period — Point from which time starts to run — Communication by the Commission of the results of verifications — Date of payment of the aid to be taken into consideration for calculating the period — Date of final payment of the aid

(European Parliament and Council Regulation No 1306/2013, Art. 52(4)(a) and (c))

(see paras 49-52, 64, 66)

2. 

Agriculture — EAFRD financing — Support for rural development — Eligibility of operations and expenses — Setting eligibility criteria at national level — Member States' discretion — Limits — Actual selection of the projects by the managing authority

(Council Regulation No 1698/2005, Recital 61 and Art. 71(2) and (3))

(see paras 79, 83, 84)

3. 

Agriculture — EAFRD financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Flat-rate correction issued by the Commission in accordance with internal guidelines — Defective or unsatisfactory character of key controls established by a Member State — Admissibility of the application of a flat rate of 5% in the event of deficiencies found in the assessment of aid applications, in the review of the management of assessment tasks, and in the review of whether the costs were reasonable

(Commission Regulation No 65/2011, Art. 24(2))

(see paras 121-123, 138)

4. 

Acts of the institutions — Choice of legal basis — EU rules — Requirements of clarity and foreseeability — Express indication of the legal basis — Limit — Continuity between the old and the new regulatory framework

(European Parliament and Council Regulation No 1306/2013; Council Regulation No 485/2008)

(see paras 146-148, 150)

1. 

Dismisses the action;

2. 

Orders the Hellenic Republic to pay the costs.