30While the contested document and notes may have the effect of informing the Member States that they are running the risk of Community financing being refused for some of the expenditure incurred, in accordance with a different interpretation of the same provision of the regulation, this is none the less a mere consequence of fact and not a legal effect the contested document and notes are intended to have (see, to that effect, Case 60/81 IBM v Commission [1981] ECR 2639, paragraph 19).
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