1997D0245 — EN — 28.03.2006 — 002.001

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►B COMMISSION DECISION of 20 March 1997 laying down the arrangements for the transmission of information to the Commission by the Member States under the Communities' own resources system (97/245/EC, Euratom) (OJ L 097, 12.4.1997, p.12)

Amended by:







NB: This consolidated version contains references to the European unit of accout 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) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).









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COMMISSION DECISION

of 20 March 1997

laying down the arrangements for the transmission of information to the Commission by the Member States under the Communities' own resources system

(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 on the system of the European Communities' own resources ( 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 the system 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, in Regulation (Euratom, EC) No 1355/96, the Council adopted provisions designed to improve certain parts of the arrangements for Member States to report to the Commission about action they have taken to recover own resources, in particular where fraud and 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 involving entitlements in excess of ECU 10 000 and the content of the annual report; Whereas the details of these reporting procedures are to be laid down by the Commission after the Advisory Committee on Own Resources has been consulted; 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 in paragraph 1 shall be those for April 1997 for the monthly statement and for the second quarter of 1997 for the quarterly statement.

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 irregularities detected involving entitlements of over ECU 10 000 and details of the position concerning cases of fraud and irregularities already reported 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.

2. The first fraud forms and updates to be produced using the models referred to in paragraph 1 shall be sent in April 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 in Article 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 Decision is addressed to the Member States.

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ANNEX I

‘A’ Aaccount of own resources of the European Communities

Statement of established entitlements ( 4 )

Member State:

Month/year







(national currency) Nature of resource Member State's reference (optional) Accounts established during month (1) (1) Amounts recovered from separate account (2) Corrections to earlier establishments (2) Gross amounts (5) = (1) + (2) + (3) – (4) Net amounts (6) + (3) – (4) 1210 Customs duties (excluding anti-dumping and agriculture) 1230 Countervailing and anti-dumping duties on products 1240 Countervailing and anti-dumping duties on services 12 Customs duties 1000 Customs duties relating to agricultural sector 10 Agricultural levies 1110 Sugar storage levies 1100 Sugar product levies — A and B quotas 1120 Isoglucose production levies 1130 Levies on C sugar, isoglucose and inulin not exported 1140 Levies on substitute C sugar and isoglucose 1150 Inulin production levies 1160 Additional levy 11 Sugar levies Total 12 + 10 + 11 – 25 % collection costs – 10 % collection costs (3) Total to be paid to EC (1) Including accounting corrections. (2) Corrections to initial establishments, in particular cases of post-clearance recovery and repayment. For sugar, corrections relating to earlier years must be mentioned. (3) The 10 % deduction rate is to be applied to amounts which, in accordance with Community rules, should have been made available before 28 February 2001 (Article 10(2)(c) of Decision 2000/597/EC, Euratom of 29.9.2000).









ANNEX II







Annex to the Statement of the ‘A’ account of the own resources of the European Communities Monitoring of recovery of amounts which relate to cases of irregularities or delays (Article 18(2)(b) of Regulation (EC, Euratom) No 1150/2000) (national currency) Gross amount of own resources recovered References to irregularities or delays in the establishment, entry in the accounts and making available of own resource noted as a result of inspections (1) (2) Comments Rate of deduction to be applied (3) Amount included under the heading ‘Total to be paid to EC’ (3) 10 % 25 % Yes No Total (1) If necessary, references to payments pursuant to Article 17(2) are also shown in this column. (2) If necessary, references to Commission letters are also to be mentioned in this column. (3) Mark with an X.









ANNEX III

Own resources of the European Communities — separate account ( 5 )

Statement of established entitlements not included in ‘A’ account

Member State:

Quarter/year:







(national currency) Nature of resource Outstanding from previous quarter (1) Established entitlements for current quarter (2) Corrections of establishments (Article 8) (1) (3) Amounts which cannot be made available (Article 17(2)) (2) (4) Total (1 + 2) – (3 + 4) (5) Amounts recovered during quarter (3) (6) Outstanding at end current quarter (7) = (5) – (6) 1210 Customs duties (excluding anti-dumping and agriculture) 1230 Countervailing and anti-dumping duties on products 1240 Countervailing and anti-dumping duties on services 12 Customs duties 1000 Customs duties relating to agricultural sector 10 Agricultural duties 1110 Sugar storage levies 1100 Sugar product levies — A and B quotas 1120 Isoglucose production levies 1130 Levies on C sugar, isoglucose and inulin not exported 1140 Levies on substitute C sugar and isoglucose 1150 Inulin production levies 1160 Additional levy 11 Sugar levies Total 12 + 10 + 11 Estimate of amounts established for which recovery is unlikely (4) (1) Correction of establishments should be understood to mean corrections, including cancellations resulting from a revision of the initial establishment arising from previous quarters. They differ by nature from those entered in column 4. (2) All the cases are set out in detail in the Annex to this statement. (3) The total for this column should be the same as the total given in column 2 of the statement of the ‘A’ account for the three months concerned. (4) Compulsory for the final quarter of each year.

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ANNEX IIIa

Annex to the statement of the separate account of the own resources of the European Communities

List of amounts in the ‘B’ account declared or deemed irrecoverable ( 6 )

Quarter/Year







(national currency) Gross amount of own resources Reference to national decision TOTAL:

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ANNEX IV

FRAUD FORM

Information form to be sent to the Commission (DG XIX) giving a description of cases of fraud and irregularities already detected, involving entitlements in excess of ECU 10 000

IDENTIFICATION OF BASIC FORM

0 Member State: 0.0 Serial number of the case ( 7 ): 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 ( 8 ): 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: 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:









ANNEX V

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ANNEX VI