ANNEX

PROTOCOL drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests

THE HIGH CONTRACTING PARTIES,

HAVE AGREED on the following provisions, which shall be annexed to the Convention:

Article 1

The Court of Justice of the European Communities shall have jurisdiction, pursuant to the conditions laid down in this Protocol, to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the Protocol to that Convention drawn up on 27 September 1996 (1), hereinafter referred to as 'the first Protocol`.

Article 2

1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European Communities to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol to that Convention pursuant to the conditions specified in either paragraph 2 (a) or paragraph 2 (b).

2. A Member State making a declaration pursuant to paragraph 1 may specify that either:

(a) any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment, or

(b) any court or tribunal of that State may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment.

Article 3

1. The Protocol on the Statute of the Court of Justice of the European Communities and the Rules of Procedure of that Court of Justice shall apply.

2. In accordance with the Statute of the Court of Justice of the European Communities, any Member State, whether or not it has made a declaration pursuant to Article 2, shall be entitled to submit statements of case or written observations to the Court of Justice of the European Communities in cases which arise pursuant to Article 1.

Article 4

1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements.

2. Member States shall notify the depositary of the completion of their respective constitutional requirements for adopting this Protocol and communicate to him any declaration made pursuant to Article 2.

3. This Protocol shall enter into force 90 days after the notification, referred to in paragraph 2, by the Member State which, being a member of the European Union on the date of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. However, it shall at the earliest enter into force at the same time as the Convention on the protection of the European Communities' financial interests.

Article 5

1. This Protocol shall be open to accession by any State that becomes a member of the European Union.

2. Instruments of accession shall be deposited with the depositary.

3. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic.

4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the date of deposit of its instrument of accession, or on the date of the entry into force of this Protocol if the latter has not yet come into force when the said period of 90 days expires.

Article 6

Any State that becomes a member of the European Union and accedes to the Convention on the protection of the European Communities' financial interests in accordance with Article 12 thereof shall accept the provisions of this Protocol.

Article 7

1. Amendments to this Protocol may be proposed by any Member State, being a High Contracting Party. Any proposal for an amendment shall be sent to the depositary, who shall forward it to the Council.

2. Amendments shall be established by the Council, which shall recommend that they be adopted by the Member States in accordance with their respective constitutional requirements.

3. Amendments thus established shall enter into force in accordance with the provisions of Article 4.

Article 8

1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol.

2. The depositary shall publish in the Official Journal of the European Communities the notifications, instruments or communications concerning this Protocol.

En fe de lo cual, los plenipotenciarios abajo firmantes suscriben el presente Protocolo.

Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne protokol.

Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Protokoll gesetzt.

Óå ðßóôùóç ôùí áíùôÝñù, ïé õðïãñÜöïíôåò ðëçñåîïýóéïé Ýèåóáí ôçí õðïãñáöÞ ôïõò êÜôù áðü ôï ðáñüí ðñùôüêïëëï.

In witness whereof the undersigned Plenipotentiaries have signed this Protocol.

En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent protocole.

Dá fhianú sin, chuir na Lánchumhachtaigh thíos-sínithe a lámh leis an bPrótacal seo.

In fede di che i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente protocollo.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder dit protocol hebben gesteld.

Em fé do que, os plenipotenciários abaixo assinados apuseram as suas assinaturas no final do presente protocolo.

Tämän vakuudeksi alla mainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän pöytäkirjan.

Till bevis på detta har undertecknade befullmäktigade ombud undertecknat detta fördrag.

Hecho en Bruselas, el veintinueve de noviembre de mil novecientos noventa y seis, en un único ejemplar, en lenguas alemana, danesa, española, finesa, francesa, griega, inglesa, irlandesa, italiana, neerlandesa, portuguesa y sueca, siendo cada uno de estos textos igualmente auténtico.

Udfærdiget i Bruxelles, den niogtyvende november nitten hundrede og seksoghalvfems, i ét eksemplar på dansk, engelsk, finsk, fransk, græsk, irsk, italiensk, nederlandsk, portugisisk, spansk, svensk og tysk, idet hver af disse tekster har samme gyldighed.

Geschehen zu Brüssel am neunundzwanzigsten November neunzehnhundertsechsundneunzig in einer Urschrift in dänischer, deutscher, englischer, finnischer, französischer, griechischer, irischer, italienischer, niederländischer, portugiesischer, schwedischer und spanischer Sprache, wobei jeder Wortlaut gleichermaßen verbindlich ist.

¸ãéíå óôéò ÂñõîÝëëåò, óôéò åßêïóé åííÝá Íïåìâñßïõ ÷ßëéá åííéáêüóéá åíåíÞíôá Ýîé, óå Ýíá ìüíï áíôßôõðï, óôçí áããëéêÞ, ãåñìáíéêÞ, ãáëëéêÞ, äáíéêÞ, åëëçíéêÞ, éóðáíéêÞ, éôáëéêÞ, ïëëáíäéêÞ, ðïñôïãáëéêÞ, óïõçäéêÞ êáé öéíëáíäéêÞ ãëþóóá. ¼ëá ôá êåßìåíá åßíáé åîßóïõ áõèåíôéêÜ.

Done at Brussels, this twenty-ninth day of November in the year one thousand nine hundred and ninety-six, in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic.

Fait à Bruxelles, le vingt-neuf novembre mil neuf cent quatre-vingt-seize, en un exemplaire unique, en langues allemande, anglaise, danoise, espagnole, finnoise, française, grecque, irlandaise, italienne, néerlandaise, portugaise et suédoise, chaque texte faisant également foi.

Arna dhéanamh sa Bhruiséil, an naoú lá is fiche de Shamhain, míle naoi gcéad nócha a sé, i scríbhinn bhunaidh amháin sa Bhéarla, sa Danmhairgis, san Fhionlainnis, sa Fhraincis, sa Ghaeilge, sa Ghearmáinis, sa Ghréigis, san Iodáilis, san Ollainnis, sa Phortaingéilis, sa Spáinnis agus sa tSualainnis, agus comhúdarás ag gach ceann de na téacsanna sin.

Fatto a Bruxelles, il ventinove novembre millenovecentonovantasei, in unico esemplare in lingua danese, finlandese, francese, greca, inglese, irlandese, italiana, olandese, portoghese, spagnola, svedese e tedesca, ciascun testo facente ugualmente fede.

Gedaan te Brussel, de negenentwintigste november negentienhonderd zesennegentig, opgesteld in één exemplaar in de Deense, de Duitse, de Engelse, de Finse, de Griekse, de Ierse, de italiaanse, de Nederlandse, de Portugese, de Spaanse en de Zweedse taal, zijnde elk der teksten gelijkelijk authentiek.

Feito em Bruxelas, em vinte e nove de Novembro de mil novecentos e noventa e seis, exemplar único, nas línguas alemã, dinamarquesa, espanhola, finlandesa, francesa, grega, inglesa, irlandesa, italiana, neerlandesa, portuguesa e sueca, fazendo igualmente fé todos os textos.

Tehty Brysselissä kahdentenakymmenentenäyhdeksäntenä päivänä marraskuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäkuusi yhtenä kappaleena englannin, espanjan, hollannin, iirin, italian, kreikan, portugalin, ranskan, ruotsin, saksan, suomen ja tanskan kielellä, ja jokainen teksti on yhtä todistusvoimainen.

Utfärdat i Bryssel den tjugonionde november nittonhundranittiosex i ett enda original på danska, engelska, finska, franska, grekiska, iriska, italienska, nederländska, portugisiska, spanska, svenska och tyska språken, vilka texter är lika giltiga.

Pour le gouvernement du royaume de Belgique

Voor de regering van het Koninkrijk België

Für die Regierung des Königreichs Belgien

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For regeringen for Kongeriget Danmark

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Für die Regierung der Bundesrepublik Deutschland

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Ãéá ôçí êõâÝñíçóç ôçò ÅëëçíéêÞò Äçìïêñáôßáò

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Por el Gobierno del Reino de España

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Pour le gouvernement de la République française

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Thar ceann Rialtas na hÉireann

For the Government of Ireland

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Per il governo della Repubblica italiana

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Pour le gouvernement du grand-duché de Luxembourg

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Voor de regering van het Koninkrijk der Nederlanden

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Für die Regierung der Republik Österreich

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Pelo Governo da República Portuguesa

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Suomen hallituksen puolesta

På finska regeringens vägnar

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På svenska regeringens vägnar

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For the Government of the United Kingdom of Great Britain and Northern Ireland

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(1) OJ No C 313, 23. 10. 1996, p. 1.

DECLARATION concerning the simultaneous adoption of the Convention on the protection of the European Communities' financial interests and the Protocol on the interpretation by way of preliminary rulings, by the Court of Justice of the European Communities, of that Convention

The representatives of the Governments of the Member States of the European Union meeting within the Council,

At the time of the signing of the Council Act drawing up the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests,

Wishing to ensure that the said Convention is interpreted as effectively and uniformly as possible as from its entry into force,

Declare themselves willing to take appropriate steps to ensure that the national procedures for adopting the Convention on the protection of the European Communities' financial interests and the Protocol concerning its interpretation are completed simultaneously at the earliest opportunity.

En fe de lo cual los plenipotenciarios abajo firmantes firman la presente declaración.

Til bekræftelse heraf har undertegnede befuldmægtigede underskrevet denne erklæring.

Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter diese Erklärung gesetzt.

Óå ðßóôùóç ôùí áíùôÝñù, ïé õðïãñÜöïíôåò ðëçñåîïýóéïé Ýèåóáí ôçí õðïãñáöÞ ôïõò êÜôù áðü ôçí ðáñïýóá äÞëùóç.

In witness whereof the undersigned Plenipotentiaries have signed this Declaration.

En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas de la présente déclaration.

Dá fhianú sin, chuir na Lánchumhachtaigh thíos-sínithe a lámh leis an Dearbhú seo.

In fede di che i plenipotenziari sottoscritti hanno apposto le loro firme in calce alla presente dichiarazione.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze verklaring hebben gesteld.

Em fé do que, os plenipotenciários abaixo assinados apuseram as respectivas assinaturas no final da presente declaração.

Tämän vakuudeksi alla mainitut täysivaltaiset edustajat ovat allekirjoittaneet tämän julistuksen.

Till bevis på detta har undertecknade befullmäktigade ombud undertecknat denna förklaring.

Hecho en Bruselas, el veintinueve de noviembre de mil novecientos noventa y seis.

Udfærdiget i Bruxelles, den niogtyvende november nitten hundrede og seksoghalvfems.

Geschehen zu Brüssel am neunundzwanzigsten November neunzehnhundertsechsundneunzig.

¸ãéíå óôéò ÂñõîÝëëåò, óôéò åßêïóé åííÝá Íïåìâñßïõ ÷ßëéá åííéáêüóéá åíåíÞíôá Ýîé.

Done at Brussels on the twenty-ninth day of November in the year one thousand nine hundred and ninety-six.

Fait à Bruxelles, le vingt-neuf novembre mil neuf cent quatre-vingt-seize.

Arna dhéanamh sa Bhruiséil, an naoú lá is fiche de Shamhain, míle naoi gcéad nócha a sé.

Fatto a Bruxelles, addí ventinove novembre millenovecentonovantasei.

Gedaan te Brussel, de negenentwintigste november negentienhonderd zesennegentig.

Feito em Bruxelas, em vinte e nove de Novembro de mil novecentos e noventa e seis.

Tehty Brysselissä kahdentenakymmenentenäyhdeksäntenä päivänä marraskuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäkuusi.

Som skedde i Bryssel den tjugonionde november nittonhundranittiosex.

Pour le gouvernement du royaume de Belgique

Voor de regering van het Koninkrijk België

Für die Regierung des Königreichs Belgien

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For regeringen for Kongeriget Danmark

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Für die Regierung der Bundesrepublik Deutschland

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Ãéá ôçí êõâÝñíçóç ôçò ÅëëçíéêÞò Äçìïêñáôßáò

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Por el Gobierno del Reino de España

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Pour le gouvernement de la République française

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Thar ceann Rialtas na hÉireann

For the Government of Ireland

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Per il governo della Repubblica italiana

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Pour le gouvernement du grand-duché de Luxembourg

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Voor de regering van het Koninkrijk der Nederlanden

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Für die Regierung der Republik Österreich

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Pelo Governo da República Portuguesa

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Suomen hallituksen puolesta

På finska regeringens vägnar

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På svenska regeringens vägnar

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For the Government of the United Kingdom of Great Britain and Northern Ireland

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Declaration made pursuant to Article 2

At the time of the signing of this Protocol, the following declared that they accepted the jurisdiction of the Court of Justice of the European Communities in accordance with the procedures laid down in Article 2:

The French Republic, Ireland and the Portuguese Republic in accordance with the procedures laid down in Article 2 (2) (a);

The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordance with the procedures laid down in Article 2 (2) (b).

DECLARATION

The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria, reserve the right to make provision in their national law to the effect that, where a question relating to the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto is raised in a case pending before a national court or tribunal against whose decision there is no judicial remedy under national law, that court or tribunal will be required to refer the matter to the Court of Justice.

For the Kingdom of Denmark and the Kingdom of Spain, the declaration(s) will be made at the time of adoption.