54It should be pointed out that it is apparent from the case-law that the final and conclusive decision on the clearance of accounts must be taken at the conclusion of a specific procedure giving effect to the audi alteram partem rule, during which the Member States concerned must be provided with all the guarantees necessary for them to present their point of view (Case C-61/95 Greece v Commission [1998] ECR I-207, paragraph 39, and Case C-245/97 Germany v Commission [2000] ECR I-11261, paragraph 47).
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