24It should be noted in this connection, however, that, unlike Article 9(2) of Regulation No 3887/92, Article 31 of Regulation No 2419/2001 does not provide for any penalty. The title and wording of the latter provision indicate that it does no more than define a basis of calculation, without prejudice to reductions and exclusions in accordance with Articles 32 to 35 of Regulation No 2419/2001. That provision thus cannot constitute an amendment of the penalty under Article 9(2) of Regulation No 3887/92. This finding is further supported by the second paragraph of Article 32(1) of Regulation No 2419/2001, which reproduces in essence the rule provided for in the second paragraph of Article 9(2) of Regulation No 3887/92.
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