45It must be borne in mind that, in paragraphs 41 to 43 of the judgment in Case C-329/00 Spain v Commission, the Court held that the date which must be regarded as decisive as regards assessment of whether expenditure was effected within the period of 24 months referred to in the fifth point of Article 5(2)(c) of Regulation No 729/70 and the fifth subparagraph of Article 7(4) of Regulation No 1258/1999 must be that on which the final amount of the compensatory aid is fixed and the balance paid by the Member State concerned.
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