Opinion of Mr Advocate General Darmon delivered on 11 June 1991

1 Original language: French.

2 Regulation of the Council of 21 April 1970 on the financing of the common agricultural policy (OJ English Special Edition 1970 (I), p. 218).

3 Article 4(2).

4 Council Regulation of 19 October 1987 introducing special rules for the financing of the common agricultural policy (OJ 1987 L 304, p. 1).

5 New subparagraph of Article 4(2) of Regulation (EEC) No 729/70, added by Article 1 of Regulation No 3183/87.

6 New subparagraph of Article 5(2)(a) of Regulation No 729/70, added by Article I of Regulation No 3183/87.

7 Council Regulation of 24 June 1988 amending Regulation (EEC) No 729/70 on the financing of the common agricultural policy (OJ 1988 L 185, p. 1).

8 Commission Regulation of 31 October 1983 on the operation of the system of advances in respect of expenditure financed by the EAGGF Guarantee Section (OJ 1983 L 320, p. 1).

9 Commission Regulation of 7 September 1988 on data to be sent in by the Member States with a view to the booking of expenditure financed under the Guarantee Section of the Agricultural Guidance and Guarantee Fund (EAGGF) (OJ 1988 L 249, p. 9).

10 VI/340/89 of 12 October 1989 from the Directorate-General for Agriculture — EAGGF.

11 See, for example, the judgments in Case 326/85 Netherlands v Commission [1987] ECR 5091, at paragraph 7, Case 332/85 Germany v Commission [1987] ECR 5143, at paragraph 7, and Case 347/85 United Kingdom v Commujion [1988] ECR 1749, at paragraph 11.

12 OJ 1988 L 185, p. 29.

13 OJ 1977 L 356, p. 1.

14 Emphasis added.

15 That is, the maximum progression for EAGGF Guarantee expenditure.

16 Emphasis added.

17 The reference is to the weekly and monthly declarations of the Member States concerning expenditure effected.

18 Article 17 of the Financial Regulation.

19 See footnoie 10 above.

20 Judgment in Case 349/85 Denmark v Commission [1988] ECR 169, at paragraph 19.

21 Which the Court has stated that the Commission may use at any time (judgment in Case 214/86 Greece v Commission /1989] ECR 367, paragraph 2 of the summary).

22 For an application of the same principle at the time of the clearance of the accounts, see the judgment in Case 349/85, cited above, at paragraph 16.

23 Case 326/85, cited above.

24 Paragraph 7 of the judgment, emphasis added ; see also the judgment in Case 332/85, cited above, at paragraph 7.

25 Case 349/85, cited above.

26 Paragraph 19; my emphasis.

27 Anicie 3(5) of Regulation No 2776/88.

28 Application of the Federal Republic of Germany, p. 5 and Annex V, (a), (b) and (c); Annex III to the application of the Italian Republic.

29 Judgment in Case 18/57 Nold v High Authority [1959] ECR 41, at 52.

30 Application, point 6.5.2.

31 Application, point 6.5.3.

32 Judgment in Case 185/83 University of Groningen v Inspecteur der Invoerrechten en Accijnzen, Groningen [1984] ECR 3623, at paragraph 38.

33 Judgment in Case 819/79 Germany v Commission [1981] ECR 21, at paragraphs 20 and 21 ; see also the judgment in Case 347/85, eked above, at paragraph 60.

34 Judgment in Case 195/80 Michel v Parliament [1981] ECR 2861, at paragraph 22.