1. 

EU law — Interpretation — Methods — Literal, systematic, historic and teleological interpretation — Account to be taken of the purpose and general system of the measure in question (see paras 37-39)

2. 

Agriculture — Common agricultural policy — EAGGF and EAFRD financing — Support for rural development — Mechanism granting aid for early retirement — Regulations No 1257/1999 and No 1698/2005 — Conditions for granting — Exercise of an agricultural activity for commercial purposes before the surrender of the holding — Obligation of Member States to verify (Council Regulations No 1257/1999, Arts 10(1), and 11(1), and No 1698/2005, Art. 23(2)) (see paras 48-50, 59-62, 67, 69)

3. 

Agriculture — Common agricultural policy — EAGGF financing — Grant of aids and premiums — Obligation of Member States to organise an effective system of controls and on-the-spot checks — Scope — Control of the knowledge and competence of persons taking over a holding surrendered by a farmer benefiting from an early retirement measure — No infringement of the principles of proportionality and procedural autonomy (Art. 5, second para., TEU; Council Regulations No 1257/1999, Art. 11(2), No 1258/1999, fifth recital and Art. 7(4), and No 1290/2005, Art. 31(1)) (see paras 77-79, 89, 175, 177-179)

4. 

Agriculture — Common agricultural policy — EAGGF financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Challenge by the Member State concerned — Burden of proof — Allocation between the Commission and the Member State (Council Regulations No 1258/1999, Art. 7(4), and No 1290/2005, Art. 31(1)) (see paras 93-98, 123)

5. 

Agriculture — Common agricultural policy — EAGGF financing — Grant of aids and premiums — Obligation of Member States to organise an effective system of administrative controls and on-the-spot checks — Non-performance — Failure to fulfil obligations — National system pleaded as justification — Not permissible (Art. 258 TFEU; Council Regulation No 1257/1999, Art. 11(2)) (see para. 105)

6. 

Agriculture — Common agricultural policy — AGGF and EAFRD financing — Support for rural development — Mechanism granting aid for early retirement — Regulations No 1257/1999 and No 1698/2005 — Conditions for granting — Exercise of an agricultural activity for commercial purposes before the surrender of the holding — Criteria for assessment (Council Regulations No 1257/1999, Arts 10(1), and 11(1), and No 1698/2005, Art. 23(2)) (see paras 128-130)

7. 

Acts of the institutions — Statement of reasons — Obligation — Scope — Decision concerning the clearance of EAGGF and EAFRD accounts (Art. 296 TFEU; Council Regulations No 1257/1999 and No 1698/2005) (see paras 149, 150)

1. 

Dismisses the action;

2. 

Orders the Republic of Poland to pay the costs.