THE BURDEN OF PROOF . IN THE UNITED KINGDOM' S VIEW, IN A PROCEDURE FOR THE CLEARANCE OF ACCOUNTS SUCH AS THAT INVOLVED IN THE PRESENT CASE, THE COMMISSION MUST FIRST PROVE THAT THE DUAL PRICING PRACTICES IN QUESTION CONSTITUTE BREACHES OF COMMUNITY LAW . THE COMMISSION MUST THEN SHOW THAT EAGGF EXPENDITURE HAS BEEN INCREASED AS AN INEVITABLE AND DIRECT RESULT OF THOSE PRACTICES . FINALLY, IT MUST DETERMINE AND PROVE THE EXACT AMOUNT OF THAT INCREASE .
8 IN SUPPORT OF ITS ARGUMENT THE UNITED KINGDOM REFERS TO A MEMORANDUM ( IV/662/85 ) IN WHICH THE COMMISSION STATED THAT IT WAS NECESSARY TO PROVE THAT THERE HAD BEEN "AN UNAVOIDABLE AND DIRECT IMPACT ON EAGGF ... EXPENDITURE" AND THAT THERE WAS A CAUSAL LINK BETWEEN THE INFRINGEMENT IN QUESTION AND THE FINANCIAL IMPACT ON THE EAGGF .
9 THE COMMISSION ACCEPTS THAT IN THE PRESENT CASE IT MUST SHOW THAT THERE HAS BEEN A BREACH OF THE RULES OF THE COMMON ORGANIZATION OF THE AGRICULTURAL MARKETS AND THAT SUCH A BREACH WAS LIABLE TO HAVE ENTAILED AN INCREASE IN THE EXPENDITURE ENTERED UNDER CERTAIN BUDGETARY ITEMS OF THE EAGGF . HOWEVER, IT CONTENDS THAT IT IS FOR THE MEMBER STATE CONCERNED TO SHOW THAT THE INFRINGEMENT WITH WHICH IT IS CHARGED DID NOT CAUSE ANY INCREASE IN THE RELEVANT EXPENDITURE OR THAT SUCH AN INCREASE WAS OVERESTIMATED BY THE COMMISSION .
10 AS REGARDS THE MEMORANDUM REFERRED TO BY THE UNITED KINGDOM, THE COMMISSION REPLIES THAT THE APPLICANT FAILED TO QUOTE THE LAST TWO SENTENCES OF PARAGRAPH 4 WHICH ARE WORDED AS FOLLOWS :
"THE COMMISSION IS, HOWEVER, NOT OBLIGED TO BE ABLE TO CALCULATE ACCURATELY THE FINANCIAL IMPACT OF A MEMBER STATE' S ILLEGAL ACTION . WHERE SUCH A CALCULATION IS IMPOSSIBLE, IT IS FOR THE MEMBER STATE TO PROVIDE THE INFORMATION ENABLING THE ACTUAL IMPACT OF ITS ACTION TO BE CALCULATED, ON PAIN OF DISALLOWANCE OF ALL THE RELEVANT EXPENDITURE ( SEE JUDGMENT OF THE COURT OF JUSTICE IN JOINED CASES 15 AND 16/76 )."
11 ON THIS POINT IT MUST BE BORNE IN MIND FIRST OF ALL THAT, ACCORDING TO THE PRINCIPLES GOVERNING THE PROCEDURE FOR CLEARING EAGGF ACCOUNTS AS AFFIRMED BY THE COURT ( SEE IN PARTICULAR THE JUDGMENTS OF 7 FEBRUARY 1979 IN CASE 11/76 NETHERLANDS V COMMISSION (( 1979 )) ECR 245 AND IN JOINED CASES 15 AND 16/76 FRANCE V COMMISSION (( 1979 )) ECR 321 ), ONLY REFUNDS GRANTED AND INTERVENTION UNDERTAKEN "IN ACCORDANCE WITH THE COMMUNITY RULES" WITHIN THE FRAMEWORK OF THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS ARE FINANCED BY THE EAGGF .
12 IT IS ALSO ESTABLISHED ( SEE IN PARTICULAR THE JUDGMENTS CITED ABOVE ) THAT ADDITIONAL EXPENDITURE RESULTING FROM NATIONAL MEASURES WHICH ARE SUCH AS TO COMPROMISE THE EQUALITY OF TREATMENT OF TRADERS IN THE COMMUNITY AND THUS TO DISTORT COMPETITIVE CONDITIONS BETWEEN THE MEMBER STATES CANNOT BE FINANCED BY THE EAGGF BUT MUST IN ALL EVENTS BE BORNE BY THE MEMBER STATE CONCERNED .
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