9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/43
COMMISSION DECISION
of28August1985
ontheclearanceoftheaccountspresentedbytheKingdomoftheNetherlandsinrespectofthe
EuropeanAgriculturalGuidanceandGuaranteeFund,GuaranteeSection,expenditurefor
1980
(OnlytheDutchtextisauthentic)
(85/463/EEC)
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No729/70of
21April1970onthefinancingofthecommonagricultural
policy(1),aslastamendedbyRegulation (EEC)
No870/85(2),andinparticularArticle5(2)thereof,
AfterconsultingtheFundCommittee ,whereastheinspectionscarriedoutshowthatapartofthe
expendituredeclared,amountingtoF167722124,15does
notsatisfytherequirementsoftheseprovisionsandtherefore
cannotbefinanced;whereastheMemberStatehasbeenfully
informedofthiscorrectionandhasbeenabletogiveitsviews
thereon;
WhereastheDecisionsconcerningtheclearanceofaccounts
for1978and1979excludedthefinancingofthefollowing
amounts,F11178139,69andF13074914,41,forexport
refundsfortransformed meat,onconditionthatthe
expenditureorapartofitmayberecognizedintheclearance
ofaccounts1980,providedtheMemberStatefurnishesthe
evidencenecessaryforCommunityfinancing;whereasasa
resultoftheevidencesupplied,apartialamountof
F1756759,08maybefinancedintheframeworkofthe
presentclearanceofaccounts;
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;
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequent
clearanceofaccountsprocedurefornationalaidsin
accordancewithArticle93oftheTreatyorinfringement
proceduresunderArticle169oftheTreatycurrentlyin
progressorconcludedafterthedateof31March1985orasa
resultofinfringements in1980ornationalaidsincompatible
withtheTreatypaidin1980havingaffectedtheexpenditure
chargedtotheEAGGFinanyfinancialyearsubsequentto
thatof1980;
WhereasthepresentDecisiondoesnotprejudgethefinancial
consequences whichmaybedrawninanysubsequentWhereas,underArticle5(2)(b)ofRegulation (EEC)
No729/70,theCommission ,onthebasisoftheannual
accountspresentedbytheMemberStates,clearstheaccounts
oftheauthoritiesandbodiesreferredtoinArticle4ofthat
Regulation;
WhereastheNetherlandhastransmittedtotheCommission
thedocumentsrequiredtocleartheaccountsfor1980;
whereasthelatterhascarriedouton-the-spotinspectionsas
providedforinArticle9(2)ofRegulation (EEC)
No729/70;
WhereasArticle8ofCommissionRegulation (EEC)
No1723/72of26July1972ontheclearanceoftheaccounts
oftheEuropeanAgriculturalGuidanceandGuaranteeFund,
GuaranteeSection(3),providesthattheDecisiontoclearthe
accountsmustincludethedetermination oftheamountof
expenditureincurredineachMemberStateduringthe
financialyearinquestionrecognizedaschargeabletothe
Fund,GuaranteeSection,andalsothedetermination ofthe
amountoftheCommunity'sfinancialresourcesstillavailable
ineachMemberState;
Whereas,underArticles2and3ofRegulation (EEC)
No729/70,onlyrefundsonexportstonon-member
countriesandinterventionintendedtostabilizeagricultural
markets,respectivelygrantedandundertakenaccordingto
Communityruleswithintheframeworkofthecommon
organizationofagriculturalmarkets,maybefinanced;
(')OJNoL94,28.4.1970,p.13.
(2)OJNoL95,2.4.1985,p.1.
(3)OJNoL186,16.8.1972,p.1.(4)OJNoL131,26.5.1977,p.1.
(5)OJNoL125,12.5.1984,p.3.

NoL267/44 OfficialJournaloftheEuropeanCommunities 9.10.85
clearanceofaccountsrelatingtocurrentinvestigations ,
financiallossesresultingfromirregularitiesinthemeaningof
Article8ofRegulation (EEC)No729/70orjudgmentsby
theCourtofJusticeoncasescurrentlyunderconsideration
andconcerningmatterswhicharealsothesubjectofthis
Decision,amounts,inaccordance withAnnexII,toF1
32182149,03.
Article2
Thefinancialresourcesavailableattheendof1980amount,
inaccordancewithAnnexI,toF1148218771,58and,in
accordancewithAnnexII,toanegativebalanceof
F11647782,73.
Article3
ThisDecisionisaddressedtotheKingdomofthe
Netherlands .
DoneatBrussels,28August1985.HASADOPTED THISDECISION :
Article1
1.TheexpenditurebytheNetherlandsrecognizedas
chargeabletotheEuropeanAgriculturalGuidanceand
GuaranteeFund,GuaranteeSection,inrespectofthe1980
financialyearamounts,inaccordancewithAnnexI,to
F14036634193,09.
2.Theexpenditurerecognizedaschargeabletothe
EAGGF,pursuanttoRegulation (EEC)No1078/77FortheCommission
FransANDRIESSEN
Vice-President

9.10.85 OfficialJournaloftheEuropeanCommunities NoL267/45
ANNEXI
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGF,GuaranteeSection,for1980(J)
(Fl)
1.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsavailabletocoverexpenditurefor1980
4.Expenditurerecognizedfor1980:-57447035,33
4242300000,00
4184852964,67
(a)Expendituredeclared 4103599558,16
-67722124,15
+756759,08(b)Expenditurenotrecognized :
—ofwhichdefinitivedecisiondeferredto1982
(c)Eliminationofreservesforpreviousyears
(d)Expenditurerecognized 4036634193,09
148218771,58 5.Fundsavailableafterclearanceofaccountsfor1980
(!)ExcludingexpenditureonmeasuresunderRegulation (EEC)No1078/77.
ANNEXII
ClearanceoftheaccountsconcerningtheexpenditurefinancedbytheEAGGFunderRegulation (EEC)No1078/77for
1980
(Fl)
1.Fundsavailableafterclearanceoftheaccountsfor1979
2.Advancesreceivedfor1980
3.Totalfundsavailabletocoverexpenditurein1980
4.Expenditureincurredin1980chargeabletotheEAGGFof
which:
(a)GuaranteeSection
(b)GuidanceSection
5.Fundsavailableafterclearanceoftheaccountsfor1980-3625633,70
34160000,00
30534366,30
32182149,03
-1647782.7319309289,41
12872859,62