Court of Justice 12 April 1984, 49/83 (Grand Duchy of Luxembourg v Commission of the European Communities.)

OPINION OF MR ADVOCATE GENERAL DARMON DELIVERED ON 12 APRIL 1984 ( 1 ) Mr President, Members of the Court, 1. On 14 January 1983, the Commission of the European Communities adopted two decisions relating to the clearance of the accounts submitted by the Grand Duchy of Luxembourg in respect of expenditure for the 1976 and 1977 financial years financed by the European Guidance and Guarantee Fund