47Moreover, the Commission is required to state reasons for its rejection of sufficiently precise details of the assessment put forward by the competent national authorities only during the administrative procedure. Although it is for the Commission to prove that the rules of the common organisation of the agricultural markets have been infringed, once it has established such an infringement it is for the Member State to demonstrate, if appropriate, that the Commission made an error as to the financial consequences to be attached to that infringement. The Member State must then adduce the most detailed and comprehensive evidence possible that its figures are accurate and, if appropriate, that the Commission’s calculations are incorrect (judgment of 7 October 2004, Spain v Commission, C‑153/01, EU:C:2004:589, paragraph 67).