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TITJUR Jensen and Korn- og Foderstofkompagniet Opinion of Mr Advocate General Fennelly delivered on 27 November 1997. # Bent Jensen and Korn- og Foderstofkompagniet A/S v Landbrugsministeriet - EF-Direktoratet. # Reference for a preliminary ruling: Østre Landsret - Denmark. # Community law - Principles - Set-off of amounts paid under Community law against debts payable to a Member State - Common agricultural policy - Regulation (EEC) No 1765/92 - Support system for producers of certain arable crops. # Case C-132/95.