122Moreover, as the Commission rightly states, the importance of the introduction of IACS should not be forgotten. The identification of agricultural parcels is a key factor in the correct application of a system linked to surface area. The lack of a reliable agricultural parcel identification system in itself implies a greater risk of loss for the Community budget (see, to that effect, judgment of 17 March 2005 in Case C-285/03Greece v Commission, paragraph 62; Case T-243/05Greece v Commission [2007] ECR II-3475, paragraph 61; and Case T-214/07Greece v Commission, paragraph 100 above, paragraph 57).