council regul eec februari monitor carri time export agricultur product receiv refund amount council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament pursuant articl council regul eec april financ common agricultur polici amend regul eec member state measur satisfi transact financ european agricultur guidanc guarante fund eaggf carri execut correctli prevent deal irregular recov sum lost result irregular neglig special report system payment agricultur export refund annual report financi year court auditor drew attent number shortcom member state monitor agricultur product refund amount grant export organ principl afford safeguard give rise econom constraint administr cost outweigh prospect gain commun financ combin physic monitor export audit account order improv harmon measur member state commun monitor system set monitor system base physic spot check good time export includ good export simplifi procedur scrutini payment applic file pai agenc audit conduct post facto undertak concern compet bodi govern council regul eec decemb scrutini member state transact form part system financ guarante section european agricultur guidanc guarante fund repeal direct eec number physic check includ laboratori analys prove increas view import agricultur refund commun budget adopt regul articl regul set procedur monitor oper confer entitl payment refund amount respect export transact carri execut correctli purpos regul term good mean product respect amount refer paragraph paid accord commun provis adopt framework common agricultur polici articl member state carri physic check good accord articl time custom export formal complet author good question export basi document submit support export declar scrutini document payment applic file accord articl articl prejudic specif provis requir extens check physic check refer articl form spot check conduct frequent prior warn event relat export declar respect applic submit amount articl accord detail rule determin procedur refer articl rate mention appli custom offic calendar year product sector procedur scrutini rate greater except fix specif case period basi object find increas risk fraud case rate mention deem satisfi custom offic take account check carri specif case minimum rate reach sector calendar year question case ordinari visual inspect fail establish good correspond descript refund nomenclatur classif qualiti good requir precis inform ingredi thereof custom author verifi descript natur product sens appli physic measur submit good analysi laboratori special equip purpos check refer articl carri prejudic measur custom author ensur good leav custom territori state export author grant articl pai agenc scrutin basi payment applic file inform basi document relat export comment custom servic evid file adduc justifi payment amount question articl member state step coordin control impos individu oper combin verif provid articl regul eec coordin control carri initi request commiss staff custom author make physic check compet author scrutin payment applic file audit account post facto articl provis requir applic regul adopt accord procedur laid articl regul eec articl regul common organ market relat method calcul minimum percentag refer articl detail rule derog therefrom regard specif situat good submit analysi articl coordin control compet depart member state commiss staff articl accord procedur refer articl transit measur adopt regard applic articl januari commiss submit progress report applic regul council light experi gain propos amend monitor system provid regul articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel februari council presid walsh oj oj oj oj oj oj oj oj