197As the Court has repeatedly confirmed, neither Article 299 TFEU nor Article 79(2) of the financial regulation make a distinction according to whether the amount whose establishment is formalised by an enforceable decision is contractual or non-contractual in origin (see, to that effect, judgments of 13 June 2012, Insula v Commission, T‑246/09, not published, EU:T:2012:287, paragraphs 94 and 95, and of 27 September 2012, Applied Microengineering v Commission, T‑387/09, EU:T:2012:501, paragraph 39).
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