61First, as the Advocate General noted in point 72 of her Opinion, the purpose of Article 12(2) of Delegated Regulation 2015/63 is, inter alia, to avoid any uncertainty as to the scope of Article 12(1) of that delegated regulation, since it provides for a derogation from the principle that ex ante contributions are to be calculated on the basis of the information available on 31 December of the year preceding the contribution period.
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