36As regards the obligation to make restitution for advantage improperly received by means of an irregular practice, the Court has already held that that obligation is not a penalty, but simply the consequence of a finding that the conditions required to obtain the advantage derived from the EU rules had not been observed, so that that advantage becomes an advantage wrongly received (see to that effect, judgments in Pometon, C‑158/08, EU:C:2009:349, paragraph 28 and the case-law cited and in Cruz & Companhia, EU:C:2014:2230, paragraph 45).
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