53As pointed out by the applicants in the main proceedings, the taking into account of the year of a finding of non-compliance with the cross-compliance rules to calculate the reduction in direct payments is likely to make it difficult for the farmer concerned to predict the financial consequences he will have to bear because the factual circumstances, such as the number of hectares on the basis of which those payments are granted, can vary greatly from one year to the next and the check under the cross-compliance rules takes place at random times. However, such a risk is not present when the reduction or cancellation of the direct payments is calculated on the basis of the amount of direct payments granted or to be granted in the calendar year in which the non-compliance with the cross-compliance rules occurred, since any change in such factual circumstances subsequent to the occurrence of that non-compliance will have no impact on the financial consequences which he will have to bear.
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