Judgment of the Court (Ninth Chamber) of 19 September 2019.Republic of Poland v European Commission.Appeal — EAGGF, EAGF and EAFRD — Expenditure excluded from EU financing — Expenditure incurred by the Republic of Poland — Producer group — Producer organisation.Case C-358/18 P.

Judgment of the Court (Ninth Chamber) of 19 September 2019 — Poland v Commission

(Case C‑358/18 P) ( 1 )

(Appeal — EAGGF, EAGF and EAFRD — Expenditure excluded from EU financing — Expenditure incurred by the Republic of Poland — Producer group — Producer organisation)

1. Agriculture — EAGF and EAFRD financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Challenge by the Member State concerned — Burden of proof — Shared by the Commission and the Member State

(European Parliament and Council Regulation No 1306/2013, Art. 52(1) and (2); Commission Regulation No 885/2006, Art. 11(1) and (2)

(see paras 40-42)

2. Appeal — Grounds — Incorrect assessment of the facts and evidence — Inadmissibility — Review by the Court of the assessment of the facts and evidence — Possible only where the clear sense of the evidence has been distorted

(Art. 256(1), second para., TFEU; Statue of the Court of Justice, Art. 58, first para.)

(see paras 44, 45)

3. Appeal — Grounds — Inadequate statement of reasons — Reliance by the General Court on implied reasoning — Whether permissible — Conditions

(Art. 256 TFEU; Statue of the Court of Justice, Arts 36 and 53, first para.; Rules of Procedure of the General Court, Art. 117)

(see paras 74, 75)

Operative part

The Court:

1. Dismisses the appeal;

2. Orders the Republic of Poland to pay the costs.

( 1 ) OJ C 276, 6.8.2018.