The supporting documents regarding the expenditure financed and the amounts to be recovered by the EAGGF Guarantee Section , shall be kept at the disposal of the Commission for at least three years following that in which the Commission clears the accounts of the financial year concerned and , in the case where the clearance of accounts decision is the subject of proceedings before the Court of Justice of the European Communities , up to one year after the conclusion of those proceedings .. This sentence is hard to understand. A simpler version with equivalent meaning is the following:
The documents relating to the expenditure financed by the EAGGF Guarantee Section and the amounts to be recovered are kept available to the Commission for at least three years after the year in which the Commission clears the accounts for a given financial year . If a decision on the clearance of accounts is the subject of proceedings before the Court of Justice of the European Communities , the documents must be kept available for up to one year after the conclusion of this procedure .