36As is clear from paragraph 28 of the present judgment, the Kingdom of Belgium incurred expenditure corresponding to the aid in question on the basis of an incorrect legal basis, which had the effect, pursuant to Article 5(2)(c) of Regulation No 729/70, of excluding that expenditure from Community financing, irrespective of whether or not there was any irregularity or negligence on the part of the Belgian authorities. The second limb of the first plea is therefore unfounded.
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