69Similarly, the Czech Republic submits, in essence, that offsetting cannot be viewed as a general principle of Community law, since, firstly, it is not a matter of a principle which draws on the shared constitutional traditions of the Member States and, secondly, the case-law to which the Commission refers does not say that offsetting constitutes such a principle. In this respect, the Czech Republic disputes the Commission’s interpretation of the judgment of the Court of Justice in Case 250/78DEKA v EEC [1983] ECR 421.