- with regard to out-of-court settlements for the penalties applicable to the irregularity committed, there is a wide variation between the states which do not accept it (Italy, Spain and Portugal) and those which do; in the case of the latter, it remains unclear whether this instrument is applicable only to own resources or also to expenditure.
- en ce qui concerne la transaction sur les sanctions applicables à l'irrégularité commise, une grande diversité existe entre les Etats qui ne l'admettent pas (Italie, Espagne, Portugal) et ceux qui la prévoient; parmi ces derniers, il reste peu clair si cet instrument est applicable seulement aux ressources propres ou également aux dépenses.