1997D0245 — EN — 22.03.2002 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONDECISION
of20March1997
laying down the arrangements for the transmission of information to the Commission by the
Member StatesundertheCommunities'ownresourcessystem
(97/245/EC, Euratom)
(OJ L 97, 12.4.1997, p. 12)
Amended by:
Official Journal
No page date
►M1CommissionDecision2002/235/EC of 13 March 2002 L 79 61 22.3.2002
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
▼B
COMMISSIONDECISION
of20March1997
laying down the arrangements for the transmission of information
to the Commission by the Member States under the Communities'
ownresourcessystem
(97/245/EC, Euratom)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Decision 94/728/EC, Euratom of 31 October
1994 onthe system of the EuropeanCommun ities' ownresources(1),
and in particular Article 8 (2) thereof,
Having regard to Council Regulation (EEC, Euratom) No 1552/89 of
29 May 1989 implementing Decision 88/376/EEC, Euratom on thesystem of the Communities' own resources(
2), as last amended by
Regulation(Euratom, EC) No 1355/96(3), and in particular Articles 6
and 17 thereof,
Having consulted the Advisory Committee on Own Resources,Whereas, inRegulation(Euratom, EC) No 1355/96, the Coun cil
adopted provisions designed to improve certain parts of the arrange-
ments for Member States to report to the Commission about action
they have takento recover ownresources, inparticular where fraudand irregularities are involved;
Whereas these improvements mainly concern the production of
monthly and quarterly statements of accounts of own resources, the
description of cases of fraud and irregularities already detected invol-ving entitlements in excess of ECU 10 000 and the content of theannual report;
Whereas the details of these reporting procedures are to be laid down
by the Commissionafter the Advisory Committee onOwnResources
has beencon sulted;
Whereas the Member States must be allowed a suitable length of time
to apply the reporting procedures,
HAS ADOPTED THIS DECISION:
Article 1
1. Member States shall use the models contained in Annexes I, II
and III to draw up the monthly and quarterly statements of their
accounts of own resources referred to in Article 6 (3) (a) and (3) (b)of Regulation(EEC, Euratom) No 1552/89.
2. The first such statements to be produced using the models
referred to inparagraph 1 shall be those for April 1997 for the mon thly
statement and for the second quarter of 1997 for the quarterly state-
ment.
Article 2
1. Member States shall use the model fraud form and update form in
Annexes IV and V for the descriptions of cases of fraud and irregula-
rities detected involving entitlements of over ECU 10 000 and detailsof the position concerning cases of fraud and irregularities alreadyreported to the Commission where recovery, cancellation or non-recovery has not been indicated earlier, as referred to in Article 6 (4)of Regulation(EEC, Euratom) No 1552/89.1997D0245 — EN — 22.03.2002 — 001.001 — 2
(1) OJ No L 293, 12. 11. 1994, p. 9.
(2) OJ No L 155, 7. 6. 1989, p. 1.
(3) OJ No L 175, 13. 7. 1996, p. 3.
▼B
2. The first fraud forms and updates to be produced using the
models referred to inparagraph 1 shall be sen t inApril 1997.
Article 3
1. The model in Annex VI shall be used for the annual report on the
most important problems arising out of the application of Regulation
(EEC, Euratom) No 1552/89, as referred to inArticle 17 (3) of that
Regulation.
2. The first report to be produced using the model referred to in
paragraph 1 shall be sent by 30 April 1997.
Article 4
Member States shall inform the Commission by 31 March 1997 of the
departments or agencies responsible for producing the statements,forms and reports covered by this decision.
Article 5
This Decisionis addressed to the Member States.1997D0245 — EN — 22.03.2002 — 001.001 — 3
ANNEX I
▼B1997D0245 — EN — 22.03.2002 — 001.001 — 4
ANNEX II
▼B1997D0245 — EN — 22.03.2002 — 001.001 — 5
ANNEX III
▼B1997D0245 — EN — 22.03.2002 — 001.001 — 6
▼B
ANNEX IV
FRAUDFORM
InformationformtobesenttotheCommission(DGXIX)givingadescrip-
tion of cases of fraud and irregularities already detected, involving
entitlementsinexcessofECU10000
IDENTIFICATION OF BASIC FORM
0 Member State:
0.0 Serial number of the case(1):
0.1 Quarter reference period:0.2 Date of transmission:0.3 Department or agency which made the establishment:
DESCRIPTION OF CASE
1 Goods involved:
1.0 Commercial description:
1.1. Tariff heading(
2):
1.1.1 declared:1.1.2 established:1.1.3 presumed:1.2 Origin:1.2.1 declared:1.2.2 established:
1.2.3 presumed:
1.3 Coming from:1.3.1 declared:1.3.2 established:1.3.3 presumed:1.4 Quantity:1.4.1 declared:
1.4.2 established:
1.4.3 presumed:1.5 Value:1.5.1 declared:1.5.2 established:1.5.3 presumed:
2 Type of fraud and/or irregularity:
2.1 Designation:
2.2 Customs procedure or treatment concerned:
3 Concise description of fraud mechanism:4 Presumed order of magnitude of own resources evaded or exact amount:
4.1 estimated:1997D0245 — EN — 22.03.2002 — 001.001 — 7
(1) Cases are numbered by Member States in an annual sequence in accordance with the
following format: OR/MS/99/999999/0. For Member States which do not produce asingle annual sequence but sequences for regional departments, the first two of the sixdigits identify the regional department concerned.
(
2) In accordance with the combined nomenclature provided for by Regulation (EEC) No
2658/87 (OJ No L 256, 7. 9. 1987).
▼B
4.2 established:
4.3 recovered:
5 Type of check that led to discovery:
5.1 method:
5.2 remarks:
6 Stage reached in procedure and, where appropriate, details of establishment:
— date of establishment:
— administrative code:— financial code:
7 Case already notified under mutual assistance arrangements (Regulations
(EEC) No 1468/81 and (EEC) No 945/87):
MA reference:
8 Measures taken or planned to prevent the recurrence of cases of fraud and
irregularities already detected:
9 9.1 Member States involved:
9.2 Operators concerned (optional):
10 Other information:
10.1 Free:
10.2 Reserved:1997D0245 — EN — 22.03.2002 — 001.001 — 8
ANNEX V
▼B1997D0245 — EN — 22.03.2002 — 001.001 — 9
▼M1
ANNEX VI
1997D0245 — EN — 22.03.2002 — 001.001 — 10
▼M1
1997D0245 — EN — 22.03.2002 — 001.001 — 11
▼M1
1997D0245 — EN — 22.03.2002 — 001.001 — 12
▼M1
1997D0245 — EN — 22.03.2002 — 001.001 — 13