1. 

Agriculture – EAGF and 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 payment of the balance of the aid

(European Parliament and Council Regulation No 1306/2013, Art. 52(4)(c); Council Regulation No 1290/2005, Art. 31(4)(c))

(see para. 52)

2. 

Fundamental rights – Ne bis in idem principle – Conditions under which applicable – Existence of the same offence – Duplication of proceedings and penalties of a criminal nature

(Charter of Fundamental Rights of the European Union, Art. 50)

(see para. 66)

3. 

Agriculture – EAGF and EAFRD financing – Clearance of accounts – Implementing decision imposing a flat-rate financial correction – Action for annulment of that decision – The Commission is not prevented from adjusting that decision, when reassessing a previously identified deficiency, as regards the correction rate applied

(Arts 256 and 263 TFEU; European Parliament and Council Regulation No 1306/2013, Art. 52; Commission Regulation No 908/2014, Art. 34(7))

(see para. 74)

4. 

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, Art. 71)

(see para. 87)

5. 

Acts of the institutions – Statement of reasons – Obligation – Scope – Account-clearing decision for expenses financed by EAGF and EAFRD

(Art. 296 TFEU; Commission Regulation No 908/2014, Arts 36(a) and 40(4))

(see paras 97, 100, 102)

1. 

Dismisses the appeal;

2. 

Orders the Hellenic Republic to pay the costs.