20Where the Commission refuses to charge certain expenditure to the funds on the ground that it was incurred as a result of breaches of provisions of EU law for which a Member State can be held responsible, the Commission is not required to demonstrate exhaustively that the checks carried out by the national authorities are inadequate or that the data submitted by them are incorrect, but to adduce evidence of serious and reasonable doubt on its part regarding the checks or data. 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 European Agricultural Funds accounts and, consequently, it is for that State to adduce the most detailed and comprehensive evidence that its inspections or figures are accurate and, if appropriate, that the Commission’s statements are incorrect (judgments of 11 January 2001, Greece v Commission, C‑247/98, EU:C:2001:4, paragraphs 7 to 9, and of 17 May 2013, Greece v Commission, T‑294/11, not published, EU:T:2013:261, paragraph 21).