47In this connection, it should be borne in mind first that, according to the case-law of the Court of Justice, the final and conclusive decision on the clearance of accounts must be taken at the conclusion of a specific procedure giving effect to the audi alteram partem rule, during which the Member States concerned must be provided with all the guarantees necessary for them to present their point of view (see, to that effect, Case C-61/95 Greece v Commission [1998] ECR I-207, paragraph 39).
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