54Those are the circumstances in which, on 26 February 2013, the Commission adopted Implementing Decision 2013/123/EU on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the EAGGF, under the EAGF and under the EAFRD (OJ 2013 L 67, p. 20, ‘the contested decision’), including the expenditure incurred by the United Kingdom in Northern Ireland in 2010 which is at issue in this case.
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