Above all, since the customs declarations were not amended post clearance to reflect the real state of affairs - and they could, for example, have been amended had the German authorities carried out the checks on the declarations provided for by Article 78 of Regulation No 2913/92 (see point 20 above) - to have accepted Germany's claims would have resulted in the anomalous situation of charging to the EAGGF, in relation to exports (officially) of breeding cattle, sums which ought, on the basis of the rules in force, to have been paid by way of export refunds for live cattle for slaughter.
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