(3)Article 35(2), second subparagraph, of Implementing Regulation (EU) 2022/128 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 35(1) of that Implementing Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with that Article 35(1). Article 35(2), third subparagraph, of that Implementing Regulation provides that the Commission is to deduct that amount from or add it to the next intermediate payment.
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