76According to the case-law, the division, in equal parts, of the financial responsibility between the Member State concerned and the Union budget, as laid down in Article 32(5) of Regulation No 1290/2005, applies to all the effects of a financial nature linked to non-recovery of sums irregularly paid, which include inter alia the principal sums and interest thereon which should have been paid pursuant to Article 32(1) of that regulation (see, to that effect, judgment in Italy v Commission, cited in paragraph 37 above, EU:T:2010:154, paragraphs 39, 41 and 44).
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