Keywords

Keywords

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) (see paras 24-25)

2. Union law – Principles – Rights of defence – Whether applicable to administrative procedures initiated by the Commission – Compliance when communicating the results of checks carried out in the context of managing the EAGGF – Scope (Commission Regulation No 1663/95, Art. 8(1)) (see paras 45-47)

3. Agriculture – Common agricultural policy – EAGGF financing – Grant of aids and subsidies – Obligation on Member States to organise an efficient system of administrative controls and on-the-spot checks – Implied obligation – Scope (Council Regulations No 2392/86, Art. 4(4), and No 1493/1999, Art. 2(1); Commission Regulation No 2729/2000, Art. 5(2)) (see paras 77-78)

4. Agriculture – EAGGF – Clearance of accounts – Disallowance of expenditure arising from irregularities in the application of the Community rules – Challenge by the Member State concerned – Burden of proof – Allocation between the Commission and the Member State (see paras 79, 104-105, 114, 122)