Judgment of the Court (Fifth Chamber) of 16 October 2003 in Case C-339/00: Ireland v Commission of the European Communities (EAGGF — Clearance of accounts — Financial years 1997 and 1998 — Aid for afforestation of agricultural land — Article 2(1)(c) and (2)(b) of Regulation (EEC) No 2080/92 — Concept of a "private-law legal person" — Principle of the protection of legitimate expectations — Duty to cooperate in good faith)