4Article 83 of Regulation No 2342/2002, as amended by Commission Regulation (EC, Euratom) No 1248/2006 of 7 August 2006 (OJ 2002 L 227, p. 3), reads:1. Where the debtor has a claim on the Communities that is certain, of a fixed amount and due, relating to a sum established by a payment order, the accounting officer shall, once the deadline referred to in Article 78(3)(b) has passed, recover established amounts receivable by offsetting.…3. The offsetting referred to in paragraph 1 shall have the same effect as a payment and discharge the Communities for the amount of the debt and, where appropriate, of the interest due.’
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