39In that regard, it should be observed that, whereas Article 26 of Regulation No 882/2004 provides for both the use of general taxation and the establishment of fees or charges to finance the provision of ‘the necessary staff and other resources for official controls’, Article 27 of that regulation refers only to fees and charges and, in paragraph (1) thereof, authorises the Member States to levy such fees and charges only to ‘cover the costs occasioned by official controls’. It follows from the foregoing that the fees may be intended to cover only the costs which the Member States actually incur in performing controls in food establishments and their purpose is not to impose the cost of the initial training of those staff members on undertakings in the relevant sector.
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