4.
After all legal remedies have been exhausted and where the fine or penalty has been cancelled or reduced any of the following measures shall be taken: the amounts unduly collected together with the interest yielded shall be repaid to the third party concerned. In cases where the overall return yielded for the relevant period has been negative, the nominal value of the amounts unduly collected shall be repaid; where a financial guarantee has been lodged, the latter shall be released accordingly.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.