Judgment_paragraph 55 · United Kingdom of Great Britain and Northern Ireland v European Commission (T-503/12)

55As regards the type of correction applied, it should be noted that, in the light of Document No VI/5330/97, a flat-rate correction may be considered by the Commission where it is not possible to determine precisely the losses suffered by the European Union (judgments of 18 September 2003 in United Kingdom v Commission, C‑346/00, ECR, EU:C:2003:474, paragraph 53; in Belgium v Commission, cited in paragraph 53 above, EU:C:2008:247, paragraph 136; and in Austria v Commission, cited in paragraph 52 above, EU:T:2009:305, paragraph 183). In this respect, it is important to point out, and the United Kingdom does not dispute, that, whilst Document No VI/5330/97 was issued by the Commission in the context of the EAGGF and, as its title indicates, contains guidelines for the calculation of financial consequences when preparing the decision regarding the clearance of the accounts of the EAGGF Guarantee Section, there is nothing to prevent the Commission from applying that document also when exercising the powers which Article 31(1) of Regulation No 1290/2005 confers on it for the purpose of the clearance of the accounts of the Funds (see, to that effect, judgment of 17 May 2013 in Bulgaria v Commission, T‑335/11, EU:T:2013:262, paragraph 86).