Compte tenu de ce qui précède, il est normal que ces contrôles figurent dans le rapport annuel relatif à l’activité de contrôle des RPT. Toutefois, dans le rapport, l’information chiffrée se rapporte à l’ensemble des contrôles ex post 2 réalisés annuellement, sans distinction entre les contrôles de régularité et les contrôles à visée LCF, celle-ci étant impossible à réaliser en l’état actuel du système d’information (SI) douanier national. Les contrôles ex post 2 de régularité étant moins nombreux que ceux à visée LCF, ils sont encore moins nombreux rapportés au nombre de contrôles ex post 1 (inférieurs à 7,93 % sur la base des données quantitatives pour le rapport annuel 2014 cité par les auditeurs) et encore moins nombreux rapportés au nombre de contrôles a posteriori (inférieurs à 6,84 % sur la base des données quantitatives pour le rapport annuel 2014 cité par les auditeurs). Par conséquent, les contrôles ex post 2 de régularité ne peuvent être considérés comme représentatifs des contrôles a posteriori réalisés en France en vertu des dispositions de l’article 78 du CDC.

En France, les contrôles après dédouanement, autrement appelés contrôles ex post, sont répartis entre les contrôles ex post de 1er niveau (« ex post 1 ») et les contrôles ex post de 2nd niveau (« ex post 2 »).

(iv) the TOR accounting systems (8) in three selected Member States (France, Italy and Lithuania) (9) and a review of their systems for post-clearance audits.

Annex 1.1 sets out the key elements of our audit approach and methodology. For the audit of revenue, the following specific points should be noted:

Compte tenu de ce qui précède, il est normal que ces contrôles figurent dans le rapport annuel relatif à l’activité de contrôle des RPT. Toutefois, dans le rapport, l’information chiffrée se rapporte à l’ensemble des contrôles ex post 2 réalisés annuellement, sans distinction entre les contrôles de régularité et les contrôles à visée LCF, celle-ci étant impossible à réaliser en l’état actuel du système d’information (SI) douanier national. Les contrôles ex post 2 de régularité étant moins nombreux que ceux à visée LCF, ils sont encore moins nombreux rapportés au nombre de contrôles ex post 1 (inférieurs à 7,93 % sur la base des données quantitatives pour le rapport annuel 2014 cité par les auditeurs) et encore moins nombreux rapportés au nombre de contrôles a posteriori (inférieurs à 6,84 % sur la base des données quantitatives pour le rapport annuel 2014 cité par les auditeurs). Par conséquent, les contrôles ex post 2 de régularité ne peuvent être considérés comme représentatifs des contrôles a posteriori réalisés en France en vertu des dispositions de l’article 78 du CDC.

En France, les contrôles après dédouanement, autrement appelés contrôles ex post, sont répartis entre les contrôles ex post de 1er niveau (« ex post 1 ») et les contrôles ex post de 2nd niveau (« ex post 2 »).

(9) These three Member States were selected on account of the significant size of their TOR contribution, and taking into consideration a rotational approach.

In the course of 2015, the Commission lifted 184 reservations (67 transaction-specific and 117 transversalspecific), including the long outstanding transaction-specific GNP reservation on Greece, relating to the 1995-2001 period (17). We did not identify serious problems in the sample of lifted reservations that we analysed. At the end of 2015, there were 55 reservations covering discrete elements of the Member States’ compilations (see Figure 4.2), of which 39 were transaction-specific and 16 transversal-specific.

We are waiting for a technical opinion to be drafted, so that the general reservation for 2008 and 2009 may be lifted.

In addition, in September 2016 the data and the documentation for 2002-2009 were sent, in accordance with the requirements of the programme for forwarding the 2016 GNI questionnaire.

During November 2014 a Eurostat mission was carried out at Elstat, during which direct verification was performed on the 2008 and 2009 data and the documentation that had been sent.

We would point out that the data for 2008 and 2009 and the relevant documentation, sent in August 2014, are based on results of surveys and not on preliminary evaluations, since the final data from surveys were available and the requisite quality checks had also been carried out.

Elstat: Elstat sent the data to Eurostat for the years 2008 and 2009 in August 2014.

Greece: Action taken: YES; Action completed: NO; Completion date: In cooperation with Eurostat

There are still general reservations on Greek GNI data covering 2008 and 2009

We are waiting for a technical opinion to be drafted, so that the general reservation for 2008 and 2009 may be lifted.

In addition, in September 2016 the data and the documentation for 2002-2009 were sent, in accordance with the requirements of the programme for forwarding the 2016 GNI questionnaire.

During November 2014 a Eurostat mission was carried out at Elstat, during which direct verification was performed on the 2008 and 2009 data and the documentation that had been sent.

We would point out that the data for 2008 and 2009 and the relevant documentation, sent in August 2014, are based on results of surveys and not on preliminary evaluations, since the final data from surveys were available and the requisite quality checks had also been carried out.

Elstat: Elstat sent the data to Eurostat for the years 2008 and 2009 in August 2014.

Greece: Action taken: YES; Action completed: NO; Completion date: In cooperation with Eurostat

The only general reservations in place at the end of 2015 were on Greek GNI data for the years 2008 and 2009. Although progress had been made in addressing these reservations, they were not lifted. However, during 2015, the Commission continued to follow closely the problems with Greece’s compilation of national accounts and kept the technical assistance programme that had been set up in 2014 with the objective of creating an independent and stronger national statistical authority. This work improves the reliability of the Greek GNI data. It is important, as the quality of that data can have an impact on all Member States’ individual contributions in terms of GNI-based own resources (see footnote 4).

The quality, scope and results of the post-clearance audits varied substantially across the three Member States visited. A specific case is France, where, for post-clearance audits, a debt can be notified more than three years after it was incurred. This approach differs from that in other Member States because the audits are, according to French legislation, always linked to the ‘prevention and pursuit of customs law infringements’and are thus liable to give rise to criminal proceedings. Therefore, the French authorities interrupt the three year timebarring period during post-clearance audits (26).

- The last statements were corrected and transferred to the Treasury. A mix-up in communications meant that the Commission received the wrong statements. This was verified and approved by the Commission during an audit in October 2016. A detailed action plan was also requested that should set out how such problems can be avoided in future.

The old ‘B’ account will also be integrated in the automated system (PLDA); as a result, the same number of manual errors may still occur. However, the Commission is demanding further automation but the necessary budgets need to be provided.

The Commission detected shortcomings in the Member States’ management of the B accounts in 17 out of 22 Member States visited. As in previous years, we also found inefficiencies in the management of the B accounts (28). We noted good practices in Lithuania, even though debt recovery was not always successful (see Figure 4.3). In Italy some systematic weaknesses need to be addressed. The Italian authorities could not confirm that all the amounts collected from the B accounts were included in the correct A account statement. The Commission identified two other Member States (Belgium and France) with similar inconsistencies between the A and B accounts statements. These shortcomings did not affect the reliability of the overall amounts as disclosed in the consolidated accounts of the European Union.

The Lithuanian Customs Service agrees with the ECA auditors’ finding that there is limited scope for recovering debts from debtors from non-EU Member States. A detailed answer from the Lithuanian Customs Service on this matter was sent to the ECA on 15 March 2016 by letter ref. (13.19/13)3B-2992 from the Customs Department under the Ministry of Finance.

There is no effective instrument for debt recovery from companies registered outside the EU or from citizens of countries outside the EU.

Aside from following up the reports on the open points as of 31 December 2015, the Tax and Customs Authority has also examined the cases relating to the inspections carried out in 2015 and 2016.

Portugal: Action taken: YES; The Tax and Customs Authority is monitoring the situation regarding the open points referred to in the reports drawn up by the Commission pursuant to Article 18 of Regulation (EC, Euratom) No 1150/2000. Action completed: NO; The Commission requested additional information on a number of points. Some other points are being finalised and amounts have been made available to the Commission while awaiting the request for payment of the interest due; Completion date:

(30) 44 points had been open for more than five years. The oldest points still open dated back to 2002 and concerned Germany, Greece and Portugal.

The Commission’s inspections in Member States may result in the national authorities having to take steps because of non-compliance with EU customs rules. These are known as open points. These open points can have a potential financial impact. At the end of 2015 a total of 325 points (see Figure 4.2) were open (30).

One of the actions is to implement a programmes upgrade for the annual national accounts and the upgrading of regional and quarterly national accounts, as well as the improvement of sectoral accounts. In order to achieve the objective, a series of visits by experts has been organised, in order to provide technical support on the annual and quarterly national accounts, and further visits are continuing. Meanwhile, an important factor contributing to the improvement of the quality of production is the continuing strengthening and training of Elstat’s workforce. These staff members are responsible for the drafting of the national accounts.

Elstat: Elstat is working with Eurostat concerning the implementation of actions with the aim of continuously improving the drafting of the annual and quarterly national accounts. These actions form part of the Joint Overall Statistical Greek Action Plan (JOSGAP), which was drawn up in 2010 by the Commission and the Greek authorities. Pillar Β of the action plan includes a set of actions relating to strengthening the national accounts.

Greece: Action taken: YES; Action completed: NO; Completion date: In collaboration with Eurostat

The Commission should put in place and closely monitor a detailed action plan with clear milestones to address the problems in the compilation of Greece’s national accounts.

One of the actions is to implement a programmes upgrade for the annual national accounts and the upgrading of regional and quarterly national accounts, as well as the improvement of sectoral accounts. In order to achieve the objective, a series of visits by experts has been organised, in order to provide technical support on the annual and quarterly national accounts, and further visits are continuing. Meanwhile, an important factor contributing to the improvement of the quality of production is the continuing strengthening and training of Elstat’s workforce. These staff members are responsible for the drafting of the national accounts.

Elstat: Elstat is working with Eurostat concerning the implementation of actions with the aim of continuously improving the drafting of the annual and quarterly national accounts. These actions form part of the Joint Overall Statistical Greek Action Plan (JOSGAP), which was drawn up in 2010 by the Commission and the Greek authorities. Pillar Β of the action plan includes a set of actions relating to strengthening the national accounts.

Greece: Action taken: YES; Action completed: NO; Completion date: In collaboration with Eurostat

The existing statistical action plan for Greece, JOSGAP, will be supplemented by a specific plan for National Accounts during 2016.

Annex 4.3

Number of outstanding GNI reservations, VAT reservations and TOR open points by Member State at 31.12.2015.