52It is true that, before the entry into force of Regulation No 1253/2002, Member States were not required to make provision, in a case of refunds unduly received by an exporter, for penalties as against a control and supervisory agency which had provided a false certificate. However, that circumstance does not prevent Member States – as has been stated at paragraph 40 of this judgment – from maintaining or adopting, in connection with the protection of the EU’s financial interests, national rules providing for administrative penalties to be applied to the category of operators which the EU legislature has made responsible for playing a part in checking the lawfulness of export operations in respect of which refunds are payable from the EU budget. Moreover, such measures would merely anticipate the obligation to which Member States are now subject by virtue of Article 16c of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1999 L 102, p. 11), as amended by Regulation No 1253/2002.
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