The exchange of letters between the Commission and the Italian Republic thus enabled the latter to understand that the refusal of reimbursement was based impliedly, but in a clear and unequivocal fashion, on the fact that the advance payments at issue declared by the Italian Republic could not be regarded as expenditure actually paid out within the meaning of the third subparagraph of Article 32(1) of the general regulation and were not therefore eligible for a contribution from the Funds.
Por tanto, el intercambio de correspondencia entre la Comisión y la República Italiana permitía a ésta última entender que las denegaciones de reembolso se basaban implícitamente, pero de manera clara e inequívoca, en que los anticipos controvertidos abonados por la República Italiana no podían ser considerados gastos efectivamente pagados en el sentido del apartado 1 del artículo 32 del Reglamento General, y que, por tanto, no eran subvencionables con cargo a los Fondos.