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3. Agriculture — EAGGF — Clearance of accounts — Disallowance of expenditure arising from irregularities in the application of Community rules — Introduction of an adjustment of the disallowance by reference to the risk created for the EAGGF by the seriousness of the failure to act attributable to the national control authorities — Challenge by the Member State concerned — Burden of proof (see para. 42)
5. Agriculture — EAGGF — 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 — Content (Council Regulations No 729/70, Art. 5(2)(c), and No 1258/1999, Art. 7(4), fifth para.; Commission Regulation No 1663/95, Art. 8(1)) (see paras 50‑52)
Re:
The Court:
1.Dismisses the action;
2.Orders the Italian Republic to bear its own costs and to pay those incurred by the European Commission.