commiss decis februari clearanc account present member state respect expenditur guarante section european agricultur guidanc guarante fund notifi document number ec commiss european commun regard treati establish european commun regard council regul eec april financ common agricultur polici amend regul ec articl thereof consult fund committe articl regul eec commiss basi annual account present member state clear account author bodi refer articl regul member state transmit commiss document requir clear account articl regul eec financi year began octob end octob commiss carri verif provid articl regul eec articl commiss regul eec juli make account european agricultur guidanc guarante fund guarante section amend regul eec decis clear account includ determin amount expenditur incur member state financi year question recognis chargeabl guarante section fund articl financi regul decemb amend regul ec outcom clearanc decis discrep occur total expenditur book account financi year articl total expenditur recognis commiss clear account book singl articl addit expenditur reduct expenditur articl regul eec refund export countri intervent stabilis agricultur market grant undertaken commun rule framework common organis agricultur market financ inspect carri show part expenditur declar member state meet condit disallow amount declar member state concern recognis chargeabl eaggf guarante section differ amount differ expenditur recognis chargeabl eaggf guarante section charg respect year annex decis expenditur declar belgium denmark germani greec spain franc ireland itali luxembourg netherland portug unit kingdom support produc arabl crop amount bef dkk dem grd esp frf iep itl luf nlg pte gbp cover decis clearanc eaggf account final payment oilse made result eaggf inquiri cover spend respect harvest advanc paid expenditur declar itali oliv oil intervent storag amount itl spain respect consumpt aid oliv oil amount esp respect ew goat premium amount esp improv qualiti milk amount esp unit kingdom part total expenditur respect public storag oper beef amount gbp cover decis clearanc account amount ad back expenditur declar member state clearanc exercis clear expenditur declar belgium denmark germani greec spain franc ireland itali luxembourg netherland portug unit kingdom support produc arabl crop amount bef dkk dem grd esp frf iep itl luf nlg pte gbp cover decis final payment oilse made result eaggf inquiri cover spend respect harvest advanc paid amount deduct expenditur declar member state current clearanc exercis clear expenditur declar germani respect levi fee financ manag arabl crop scheme schleswig holstein amount dem eaggf budget year dem eaggf budget year greec respect deduct aid forestri measur amount grd cover decis investig amount deduct expenditur declar member state current clearanc exercis clear commiss decis eec reserv financi correct belgium amount bef tonn wheat flour food aid regul eec decis brussel commerci tribun june reject case belgian intervent agenc contractor award damag bef cost bef payment cover decis chargeabl commun budget correct statutori time limit allow payment made elaps correct germani spain ireland scheme amount dem esp iep amount concern paid commiss deduct monthli advanc member state avail concili procedur commiss reexamin correct concili report decis immedi applic correct respect recoveri long outstand correct portug amount pte commiss reserv possibl reexamin correct made clearanc account outcom enquiri legal proceed amount consid due recover decis immedi applic articl regul eec commiss refus financ expenditur effect period month preced written commun result check member state concern commiss commun result check member state concern septemb financi consequ aris check consequ affect expenditur declar financi year relat check commiss commun conclus evalu expenditur propos exclud pursuant articl member state concern decis prejudic commiss exclud subsequ decis commun financ expenditur effect financi year find result aforement check expenditur complianc commun rule financi correct elig concili procedur set commiss decis ec fix commiss member state opportun wish avail procedur occur essenti commiss studi report drawn concili bodi period set procedur expir respect elig correct date adopt clearanc decis clearanc decis delai amount deduct expenditur declar member state concern respect year consider clear articl regul eec financi consequ aris irregular neglig born commun result irregular neglig attribut administr author bodi member state financi consequ born commun budget includ scope decis decis prejudic financi consequ determin subsequ clearanc account respect state aid infring procedur initi articl treati implement termin octob decis prejudic financi consequ drawn commiss subsequ account clearanc procedur current investig time decis irregular mean articl regul eec judgment court justic case pend octob relat matter cover decis adopt decis articl member state account expenditur financ eaggf guarante section respect clear shown annex articl amount aris point annex book part expenditur refer articl commiss regul ec respect month notif decis articl decis address member state brussel februari commiss franz fischler member commiss oj oj oj oj oj oj oj oj oj annex gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt