Therefore, the Court of First Instance has exclusive jurisdiction to make findings of fact, save where a substantive inaccuracy in its findings is attributable to the documents submitted to it, and to appraise those facts.

5. Recalls that under the Own Resources Regulation Member States are obliged to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

5. Recalls that under the Own Resources Regulation Member States are obliged to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

5. Recalls that Member States are obliged under the own resources Regulation to enter duties established in the A account and make them available to the Commission in the second month following the month in which the entitlement was established, less collection costs; notes that, as an exception, Member States may enter duties which remain unpaid, unsecured or under appeal in the B account; is worried by the Court's finding that in Germany, Spain, France, Belgium and Hungary duties on non-completed transits were entered in the B accounts although they were covered by guarantees; notes that in some Member States, administrative practic ...[+++]e with regard to the B accounts is questionable;

The Court of First Instance has exclusive jurisdiction to make findings of fact, save where a substantive inaccuracy in its findings is attributable to the documents submitted to it, and to appraise those facts. That appraisal thus does not, save where the clear sense of the evidence produced to it has been distorted, constitute a point of law which is subject, as such, to review by the Court of Justice on appeal (see Case C-104/00 P DKV v OHIM [2002] ECR I-7561, paragraph 22).

5. Where it is found that a consignment which must be accompanied by a document is being transported without such a document or under cover of a document containing false, erroneous or incomplete particulars, the competent authority of the Member State where this is discovered or any other agency responsible for ensuring compliance with Community and national rules in the wine sector shall take the measures necessary: