C-259/87

OPINION OF MR LENZ —CASE C-259/87

Those reservations, which simply clarify them and paid to the EAGGF, it cannot, the effects of the decision, may appear in without unjustly enriching the the preamble alone, since the preamble is Community contrary to the general prin- an integral part of the decision and may ciples of Community law, refuse to take thus help to specify its objective and account of those amounts in calculating scope. the correction to be made to the accounts of expenditure chargeable to 2. Where agricultural products held by a the EAGGF submitted by the Member national intervention agency have been State in question. the subject of irregular sales, they cannot be considered to have been sold pursuant The refusal to take such amounts into to Community law, and in the absence of account cannot be justified by the refusal specific provisions relating to such of the national authorities to produce the irregularities the application by analogy contracts relating to the irregular trans- of the rules provided by Article 3(2) of actions, for the Commission may not use Regulation No 3247/81 in respect of lost the means which it has at its disposal as products is justified. part of the procedure for clearing accounts to penalize conduct by the However, where the Commission has Member States which it considers sufficient information to establish the contrary to Community law, where such true position in relation to irregular sales conduct has no influence upon the and the amounts collected in respect of expenditure to be financed.