68It should be noted at the outset that the Commission is not entitled, when managing the common agricultural policy, to commit funds which fail to comply with the rules governing the common organisation of the markets in question and that the rule is of general application (see judgment of 9 June 2005, Spain v Commission, C‑287/02, ECR, EU:C:2005:368, paragraph 34 and the case-law cited). Therefore, when the Commission finds that the accounts of paying agencies include expenditure effected in breach of the EU rules governing the common organisation of the market in question, it has the power to draw all the necessary consequences and thus to make financial corrections to the annual accounts of the paying agencies at the stage of its decision on clearance of the accounts pursuant to Article 7(3) of Regulation No 1290/2005 (see, as regards the clearance of accounts under Article 7(3) of Regulation No 1258/1999, judgment in Spain v Commission, EU:C:2005:368, paragraph 35).
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