65Secondly, according to consistent case-law, it is for the Commission to prove an infringement of the rules on the common organisation of the agricultural markets. The Commission is therefore obliged to give reasons for its decision finding an absence of, or defects in, inspection procedures operated by the Member State in question. However, the Commission is not required to show exhaustively that the checks carried out by the national authorities were inadequate or that the figures they have transmitted are irregular, but to produce evidence for its serious and reasonable doubt regarding such checks or figures. The Member State, for its part, cannot rebut the Commission’s findings by mere assertions which are not substantiated by evidence of a reliable and operational supervisory system. If the Member State is not able to show that the Commission’s findings are inaccurate, those findings can give rise to serious doubts as to the existence of an adequate and effective series of supervisory measures and inspection procedures. The reason for this mitigation of the burden of proof on the Commission is that it is the Member State which is best placed to collect and verify the data required for the clearance of the accounts of the Fund; consequently, it is for that State to adduce the most detailed and comprehensive evidence that its checks have been carried out and its figures are accurate and, if it be the case, that the Commission’s assertions are incorrect (see, to that effect, judgments in Greece v Commission, cited in paragraph 64 above, EU:C:2005:103, paragraphs 33 to 36 and the case-law cited; of 6 March 2001 in Netherlands v Commission, C‑278/98, ECR, EU:C:2001:124, paragraphs 39 to 41 and the case-law cited; and in Austria v Commission, cited in paragraph 64 above, EU:T:2009:305, paragraph 71 and the case-law cited).
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