39As the Court held in Case C-342/89 Germany v Commission [1991] ECR I-5031, paragraph 18, Case C-346/89 Italy v Commission [1991] ECR I-5057, paragraph 18, and Case C-69/94 France v Commission [1997] ECR I-2599, paragraph 30, the final and conclusive decision on the annual clearance of accounts is taken at the conclusion of the specific procedure giving effect to the audi alteram partem rule, during which the Member States concerned are provided with all the guarantees necessary for them to present their point of view.
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