36The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of EAGGF accounts; consequently, it is for that State to adduce the most detailed and comprehensive evidence that its checks have been carried out and its figures are accurate and, if appropriate, that the Commission's assertions are incorrect (Case C-54/95 Germany ν Commission, paragraph 35, and Case C-278/98 Netherlands ν Commission, paragraph 41).
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