31As a preliminary point, it must be borne in mind that, where the Commission refuses to charge certain expenditure to the European Agricultural Guarantee Fund (EAGF) or the EAFRD 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, it is for the Commission to prove the infringements in question (judgment of 28 October 1999, Italy v Commission, C‑253/97, EU:C:1999:527, paragraph 6). In other words, the Commission is obliged to give reasons for its decision finding an absence of, or defect in, inspection procedures operated by the Member State in question (judgment of 8 May 2003, Spain v Commission, C‑349/97, EU:C:2003:251, paragraph 46).
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