59It follows that, in the first communication referred to in Article 8(1) of Regulation No 1663/95, the Commission must state, with sufficient precision, the purpose of the investigation carried out by its services and the deficiencies found during that investigation, which may be invoked subsequently as evidence of the serious and reasonable doubt it entertains about the checks carried out by the national authorities or about the figures submitted by them, and which may, accordingly, justify the financial corrections applied in the final decision excluding from Community financing certain expenditure incurred by the Member State concerned under the EAGGF (Portugal v Commission, cited in paragraph 47 above, paragraph 40).
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