9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/37
COMMISSION DECISION
of28August1985
ontheclearanceoftheaccountspresentedbytheGrandDuchyofLuxembourginrespectofthe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,expenditurefor
1980andamendingDecisions83/38/EECand83/49/EEC
(OnlytheFrenchtextisauthentic)
(85/461/EEC)
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,berecognizedintheclearanceofaccounts1980,providedthe
MemberStatefurnishestheevidencenecessaryfor
Communityfinancing.Thisevidencewasprovidedinpart
foranamountofLfrs34134andthismaysubseqentlybe
financed;HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No729/70of
21April1970onthefinancingofthecommonagricultural
policy('),aslastamendedbyRegulation (EEC)
No870/85(2),andinparticularArticle5(2)thereof,Whereas,underCouncilRegulation (EEC)No1078/77of
17May1977introducingasystemofpremiumsforthe
non-marketing ofmilkandmilkproductsandforthe
conversionofdairyherds(4),aslastamendedbyRegulation
(EEC)No1300/84(5),60%ofexpenditureonthose
measuresisbornebytheGuaranteeSectionoftheEAGGF
and40%bytheGuidanceSection;whereasthesaid
measurescountasinterventionwithinthemeaningof
Article3ofRegulation (EEC)No729/70andconstitutea
commonmeasurewithinthemeaningofArticle6(1)ofthat
Regulation ;whereasitisthereforenecessarytoinclude
GuidanceSectionexpenditurewhenclearingtheaccountsin
respectofexpenditurefinancedbytheEAGGF;AfterconsultingtheFundCommittee,
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsprocedurefornationalaidsin
accordancewithArticle93oftheTreatyorinfringement
proceduresunderArticle169oftheTreatycurrentlyin
progressorconcludedafterthedateof31March1985orasa
resultofinfringements in1980ornationalaidsincompatible
withtheTreatypaidin1980havingaffectedtheexpenditure
chargedtotheEAGGFinanyfinancialyearsubsequentto
thatof1980;Whereas,underArticle5(2)(b)ofRegulation (EEC)
No729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearstheaccounts
oftheauthoritiesandbodiesreferredtoinArticle4ofthat
Regulation;
WhereasLuxembourghastransmittedtotheCommission
thedocumentsrequiredtocleartheaccountsfor1980;
whereasthelatterhascarriedouton-the-spotinspectionsas
providedforinArticle9(2)ofRegulation (EEC)
No729/70;
WhereasArticle8ofCommission Regulation (EEC)
No1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection(3),providesthattheDecisiontoclearthe
accountsmustincludethedetermination oftheamountof
expenditureincurredineachMemberStateduringthe
financialyearinquestionrecognizedaschargeabletothe
Fund,GuaranteeSection,andalsothedetermination ofthe
amountoftheCommunity'sfinancialresourcesstillavailable
ineachMemberState;
WhereastheDecisionconcerningtheclearanceofaccounts
for1978excludedthefinancingofLfrs102402inthewine
sector,onconditionthattheexpenditureorapartofitmayWhereasthepresentDecisiondoesnotprejudicethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsrelatingtocurrentinvestigation ,
financiallossesresultingfromirregularitiesinthemeaningof
Article8ofRegulation (EEC)No729/70orjudgementsby
theCourtofJusticeoncasescurrentlyunderconsideration
andconcerningmatterswhicharealsotheSubjectofthis
Decision;
Whereas,inCommission Decisions83/38/EECand
83/49/EECof14January1983,afractionofthedeclared
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL95,2.4.1985,p.1.
(3)OJNoL186,16.8.1972,p.1.(")OJNoL131,26.5.1977,p.1.
(5)OJNoL125,12.5.1984,p.3.

NoL267/38 OfficialJournaloftheEuropeanCommunities 9.10.85
GuaranteeFund,GuaranteeSection,inrespectofthe1980
financialyearamounts,inaccordancewithAnnexI,toLfrs
466.326777.
2.Theexpenditurerecognizedaschargeabletothe
EAGGFpursuanttoRegulation (EEC)No1078/77
amounts,inaccordancewithAnnexII,toLfrs
12835383.expenditureinthewinesectorcorresponding totheaidpaid
fortheprivatestorageaftablewinewasnotfinancedonthe
groundsthattheseamountswerenotgrantedinconformity
withCommunityrulesforeseenbythecommonorganization
ofthemarketinthewinesector;
Whereas,inthejudgmentgivenon12July1984oncase
49/83,theCourtofJusticeannulledDecisions83/38/EEC
and83/49/EECinasfarastheyrefusedtoplaceatthe
chargeoftheEAGGF,GuaranteeSection,athirdofthe
expenditureeffectedbytheGrandDuchyofLuxembourg ,
forthefinancialyears1976and1977asaidfortheprivate
storageoftablewines;
Whereas,underthetermsofArticle176oftheTreaty,the
Commission isboundtotakethenecessarymeasuresto
complywiththejudgementottheCourtofJustice;thatthe
EAGGF,GuaranteeSection,therefore,takesintochargethe
expenditureeffectedbytheGrandDuchyofLuxembourg
duringthefinancialyears1976and1977respectivelyLfrs
3218844andLfrs1716600,totallingLfrs4935444
(positivecorrection),Article2
Thefinancialresourcesavailableattheendof1980amount,
inaccordancewithAnnexI,toLfrs9783466and,in
accordancewithAnnexII,toLfrs3443378.
Article3
ThisDecisionisaddressedtotheGrandDuchyof
Luxembourg .
DoneatBrussels,28August1985.
FortheCommissionHASADOPTED THISDECISION :
Article1
1.TheexpenditurebyLuxembourg recognizedas
chargeabletotheEuropeanAgriculturalGuidanceandFransANDRIESSEN
Vice-President

9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/39
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,GuaranteeSection,for1980(J)
(Lfrs)
1.Fundsavailableafterclearanceoftheaccountsfor1979 11110243
2.Advancesreceivedfor1980 465000000
3.Totalfundsavailabletocoverexpenditurefor1980 476110243
4.Expenditurerecognizedfor1980:
(a)Expendituredeclared 461357199
(b)Expenditurenotrecognized :—
—ofwhichdefinitivedecisiondeferredto1982 —
(c)Eliminationofreservesforpreviousyears +34134
(d)ExpenditurerecognizedfollowingmodificationofDecisions
83/38/EECand83/49/EEC +4935444
(e)Expenditurerecognized 466326777
5.Fundsavailableafterclearanceofaccountsfor1980 9783466
0)ExcludingexpenditureonmeasuresunderRegulation (EEC)No1078/77.
ANNEXII
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGFunderRegulation (EEC)No1078/77for
1980
(Lfrs)
1.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totaltocoverexpenditurein1980
4.Expenditureincurredin1980chargeabletotheEAGGFof
which:
(a)GuaranteeSection
(b)GuidanceSection
5.Fundsavailableafterclearanceoftheaccountsfor1980-2021239
18300000
16278761
12835383
34433787701229
5134154