Judgment of the Court (Fifth Chamber) of 7 March 2002.
In the Commission's submission, that apportionment of the burden of proof follows, moreover, from a principle, established in the case-law of the Court, according to which, where the Commission shows that it is entitled to entertain substantial and reasonable doubts as to the reliability of the controls carried out by the national authorities, it is for the Member State concerned to establish that those controls do not lead to an unjustified reduction in the amounts collected by the Communities as own resources (see, in particular, with regard to discriminatory levies, Case C-152/89
Commission v Luxembourg  ECR I-3141 and Case C-153/89
Commission v Belgium  ECR I-3171 and also, with regard to the guarantee section of the clearance of accounts of the European Agricultural Guidance and Guarantee Fund (EAGGF), Case C-247/98
Greece v Commission  ECR I-1, paragraphs 8 and 9, and Case C-278/98
Netherlands v Commission  ECR I-1501, paragraphs 40 and 41).