38The Court has consistently held that although it is for the Commission to prove that Community rules have been infringed, once it has established such an infringement it is for the Member State to demonstrate, if appropriate, that the Commission made an error as to the financial consequences to be attached to that infringement (see to that effect, Case 49/83 Luxembourg v Commission [1984] ECR 2931, paragraph 30, and Case C-153/01 Spain v Commission [2004] ECR I-9009, paragraph 67).
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