36The Court has consistently held that a financial adjustment presupposes in any event that the Commission has established negligence on the part of the Member State concerned (Case C-48/91 Netherlands v Commission [1993] ECR I-5611, paragraph 18, Case C-374/99 Spain v Commission [2001] ECR I-5943, paragraph 15, and France v Commission, cited above, paragraph 41). In the present case, in its inspection report of 10 October 1997 in respect of 1995 and 1996 the Commission found in fact with regard to the additional levy that no negligence was attributable to the Hellenic Republic.
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