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New version applies from 19/06/2013. 199 provisions change. Later versions: 30/10/2013. Recital 23 changes in this version: compare with the current text.

Recital 23

Recital 23

(23)In order to safeguard the financial interests of the Community and of the Member States and to curb fraudulent practices, arrangements involving graduated measures for the application of a comprehensive guarantee are advisable. Where there is an increased risk of fraud it should be possible to prohibit temporarily the application of the comprehensive guarantee, taking account of the particular situation of the economic operators concerned.

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