84That conclusion is also in keeping with the objective, set out in the first paragraph of Article 161 EC (now Article 177 TFEU), that the European Union legislature is to lay down ‘the general rules applicable to [the Funds]’, and that approach must necessarily lead to harmonisation of the relevant applicable rules. Such a step is all the more necessary in relation to the rules of procedure. In that regard, it must be noted that, since 2007, the rules of procedure in particular have been effectively standardised by a Council regulation laying down general provisions for all the European Union Funds. The rules of procedure contained in that regulation fully support the interpretation that the adoption of a decision on financial correction is subject to a time-limit predetermined by the legislature.
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