70In accordance with the Court's case-law, the Commission is bound, in its relations with the Member States, to respect the conditions it has imposed on itself by implementing regulations (see Case C-170/00 Finland ν Commission, paragraph 34). A failure to observe those conditions may, depending on its significance, deprive of its efficacy the procedural guarantee accorded to Member States by Article 5(2)(c) of Regulation No 729/70, which limits the period for which expenditure can be refused financing by the EAGGF (see in particular, Case C-158/00 Luxembourg ν Commission [2002] ECR I-5373, paragraph 24).
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