Court of Justice 20 January 2005, C-287/02 (Kingdom of Spain v Commission of the European Communities.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present case, Spain seeks the partial annulment of Commission Decision 2002/461/EC of 12 June 2002 on the clearance of the accounts of Member States’ expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2001 financial year (‘the contested decision’). (2) 2.