1. 

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 — Shared by the Commission and the Member State (Council Regulations No 1258/1999 and No 1290/2005) (see paras 25-28, 92)

2. 

European Union law — Interpretation — Methods — Literal, systematic and teleological interpretation (see para. 37)

3. 

Agriculture — Common agricultural policy — EAGGF financing — Support for rural development — Special measures applicable to Member States which joined the EU in 2004 — Support for semi-subsistence forms subject to restructuring — Obligation of the beneficiaries to undertake to devote part of the aid granted to restructuring operations (Arts 39 TFEU, 42 TFEU and 43 TFEU; Council Regulation No 1257/1999, Art. 33b) (see paras 39, 41-43, 45, 48, 49, 81)

4. 

Agriculture — Common agricultural policy — EAGGF financing — Support for rural development — Special measures applicable to Member States which joined the EU in 2004 — Support for semi-subsistence forms subject to restructuring — Obligation of Member States to monitor compliance by beneficiaries with their agricultural development plans and carry out on-the-spot checks — Two types of control independent in character (Council Regulation No 1257/1999, Art. 33b; Commission Regulation No 817/2004, Art. 69) (see paras 56, 58, 59)

5. 

Agriculture — Common agricultural policy — EAGGF financing — Support for rural development — Special measures applicable to Member States which joined the EU in 2004 — Support for semi-subsistence forms subject to restructuring — Obligation of Member States to carry out administrative controls when aid applications made — Implied obligation — Scope (Council Regulation No 1257/1999; Commission Regulation No 817/2004, Arts 67 and 68) (see paras 67, 71, 72)

6. 

Agriculture — Common agricultural policy — EAGGF financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Finding of defects in the control system established by a Member State — Flat-rate correction issued by the Commission in accordance with internal guidelines — Lawfulness (Council Regulations No 1258/1999, Art. 7(4), and No 1290/2005, Art. 31(2)) (see para. 91)

7. 

Agriculture — Common agricultural policy — EAGGF financing — Procedure for the clearance of accounts — Conciliation procedure — Opinion of the conciliation body — No binding effect (Commission Regulation No 885/2006, Art. 12(b) and (c)) (see para. 106)

8. 

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. 296 TFEU; Council Regulations No 1258/1999, Art. 7(4), and No 1290/2005, Art. 31) (see paras 111, 112)

1. 

Dismisses the action;

2. 

Orders the Republic of Poland to pay the costs.