COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(89) 290 final 
Brussels, 16 June 1989 
Proposal for a 
COUNCIL REGULATION (EEC) 
on scrutiny by Member States of transactions forming part of the 
system of financing by the Guarantee Section of the European 
Agricultural Guidance and Guarantee Fund and repealing 
Council Directive 77/435/EEC of 27 June 1977 
(presented by the Commission) 
-À-
PROPOSAL 
FOR A COUNCIL REGULATION 
on scrutiny by Member States of 
transactions forming part of the system of financing by 
the Guarantee Section of the European Agricultural Guidance and 
Guarantee Fund (*) 
(*) New text in bold type 
-Abu* -
EXPLANATORY MEMORANDUM 
I. This proposal for a regulation provides for an a posteriori system 
of control of the accounting documents of the firms benefiting from 
or liable for payments, In the context of financing by the European 
Agricultural Guidance and Guarantee Fund (EAGGF)-Guarante© Section. 
It replaces the system of accounting controls based on Directive 
77/435/EEC(1>. 
II. in Its special report of 17.10.1984 on the Implementation of 
Directive 77/435/EEC^2^, the Court of Auditors set out the main 
weaknesses observed in the Member States and specified to what 
extent the Commission would be able to contribute to a more 
satisfactory implementation. 
III. The provisions of Directive 77/435/EEC have been examined in the 
light of experience and it appears necessary to reorganise the 
system of accounting controls made by national authorities. It 
appears to be preferable to provide for this new system In a 
proposal for a regulation talcing account of the provisions 
concerned. 
IV. The original proposal for an EEC Council Regulation (relating to 
the control of payments of amounts granted at the time of export of 
agricultural products) presented to the Council on January 19, 1987 
(*) and, following advice received from the Parliament, modified 
by the Commission on August 7, 1987<4), provided for a system of 
accounting control on the firms who had received refunds on 
exportation. In this proposition relating to control, only 
physical and documentary controls have been retained while part of 
the accounting controls have been removed; these latter controls 
are therefore provided for In a single legal act which will thus 
cover all the operations financed by the EAGGF-Guarantee Section. 
The new horizontal system of accounting controls is more effective 
in the fight against fraud and Irregularities and provides for 
community finance participation In certain expenses. 
V. If the need arises the detailed rules for applying the controls 
can be described later by the Commission (via the procedure of the 
EAGGF Commltee). 
(1) O.J. N° L 172 OF 12.7.1977 PAGE 17 
(2) O.J. N° C 336 OF 17.12.1984 PAGE 1 
(3) O.J. N° C 29 OF 6.2.1987 PAGE 5 
(4) O.J. N° C 239 OF 5.9.1987 PAGE 4 
- 2 -
PROPOSAL 
FOR A COUNCIL REGULATION 
on scrutiny by Member States of transactions forming part of the system 
of financing by the Guarantee Section of the European Agricultural 
Guidance and Guarantee Fund and repealIng Council Directive 77/435/EEC 
of 27 June 19771. 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic Community 
and in particular Article 43 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Parliament, 
Whereas, under Article 8 of Council Regulation (EEC) No 729/70 of 
21 April 1970 on the financing of the Common Agricultural Policy, as 
last amended by Regulation (EEC) No 2048/88,2 the Member States take 
the measures necessary to satisfy themselves that transactions financed 
by the European Agricultural Guidance and Guarantee Fund (EAGGF) are 
actually carried out and are executed correctly, to prevent and deal 
with Irregularities and to recover sums lost as a result of 
Irregularities or negligence; 
Whereas scrutiny of the commercial documents of undertakings receiving 
or making payments can be a very effective means of surveillance of 
transactions forming part of the system of financing by the 
Guarantee Section of the EAGGF; whereas this scrutiny supplements other 
inspections already carried out by the Member States; whereas, 
furthermore, national provisions relating to scrutiny which are more 
extensive than those provided for in this Regulation are not affected by 
this Regulation; 
1 OJ No L 172, 12.7.1977, p. 17. 
2 OJ No L 185, 15.7.1988, p. 1. 
- 3 -
Whereas Member States must be encouraged to reinforce the scrutiny of 
commercial documents of undertakings receiving or making payments which 
they have carried out In accordance with Directive 77/435/EEC; 
Whereas the implementation by Member States of the rules arising from 
Directive 77/435/EEC has disclosed the need for certain provisions of 
that Directive to be amended on the basis of experience gained; whereas 
in view of the nature of the provisions concerned the amendments should 
be included in a regulation; 
Whereas the documents used as a basis for such scrutiny should be 
determined in such a way as to enable the relevant activities of the 
undertakings to be fully scrutinized; 
Whereas the undertakings to be scrutinized must be selected on the basis 
of the nature of the transactions carried out on their responsibility 
and the breakdown of the undertakings receiving or making payments 
according to their financial importance In the system of financing by 
the Guarantee Section of the EAGGF; 
Whereas, furthermore, it Is necessary to provide for a minimum number of 
Inspections of commercial documents-, whereas this number must be 
determined by a method which precludes substantial differences between 
the Member States by virtue of differences in the structure of their 
expenditure under the Guarantee Section of the EAGGF; whereas this 
method may be based on the number of undertakings of a certain 
importance In the system of financing by the Guarantee Section of the 
EAGGF; 
- 4 -
Whereas the powers of the officials responsible for scrutiny and the 
obligations on undertakings to make commercial documents available to 
such officials for a specified period and to supply such Information as 
may be requested by them should be defined; whereas It should also be 
stipulated that commercial documents may be seized in certain cases; 
Whereas It Is necessary to organize cooperation among the Member States 
on account of the International structure of agricultural trade and with 
a view to the completion of the Internal market; whereas it is also 
necessary for a centralized documentation system concerning 
undertakings receiving or making payments established In third countries 
to be set up at Community level; 
Whereas, while It Is the responsibility of the Member States In the 
first Instance to adopt their scrutiny programmes, It Is necessary that 
these programmes be approved by the Commission so that It can assume Its 
supervisory and coordinating role and to ensure that the programmes are 
adopted on the basis of appropriate criteria; whereas scrutiny can thus 
be concentrated on sectors or undertakings where the risk of fraud Is 
high; 
- 5 -
Whereas the departments carrying out scrutiny pursuant to this 
Regulation must be organized Independently of the departments carrying 
out scrutiny prior to payment; 
Whereas It is essential that each Member State establish a special 
department responsible for monitoring the application of this Regulation 
and for coordinating the general surveillance of scrutiny carried out In 
accordance with this Regulation; whereas the officials belonging to 
that department may make Inspections of undertakings In accordance with 
this Régulât Ion; 
Whereas encouragement for reinforcing the departments responsible for 
the application of this Regulation should be provided In the form of a 
temporary, degressive Community contribution towards the expenditure 
incurred by Member States In engaging extra staff and towards the costs 
of training staff and equipping the departments; 
Whereas an estimate should be made of the amount of the Community 
financing required for implementing this measure; whereas such amount 
forms part of the financial forecast attached to the 
Inter Inst I tutionaI Agreement of 29 June 1988;1 whereas the 
appropriations actually available will be determined under the budgetary 
procedure In compliance with that agreement; 
Whereas information collected during the scrutiny of commercial 
documents must be protected by professional secrecy; 
OJ No L 185, 15.7.1988, Page 33. 
- 6 -
Whereas arrangements should be made for an exchange of information at 
Community level so that the results of the application of this 
Regulation can be used to greater effect, 
HAS ADOPTED THIS REGULATION: 
ARTICLE 1 
1. This Regulation relates to scrutiny of the commercial documents of 
undertakings receiving or making payments, hereinafter called 
"undertakings", in order to ascertain that transactions forming part 
of the system of financing by the Guarantee Section of the EAGGF have 
actually been carried out and have been executed correctly. 
2. For the purposes of this Regulation "commercial documents" means all 
books, registers, vouchers and supporting documents, accounts and 
correspondence relating to the undertaking's business activity, in so 
far as these documents relate directly or indirectly to the 
transactions referred to In paragraph 1. 
ARTICLE 2 
1. Member States shall carry out systematic scrutiny of the commercial 
documents of undertakings. The scope and frequency of such scrutiny 
shall be determined by the competent authorities of the Member States 
In the light of the nature of the transactions to be scrutinized. 
Member States shall ensure that the selection of undertakings for 
scrutiny gives the best possible assurance of the effectiveness of 
the measures for preventing and detecting Irregularities under the 
system of financing by the Guarantee Section of the EAGGF In view of 
the financial Importance of the undertakings In that system. 
- 7 -
2. The scrutiny referred to in paragraph 1 shall apply each year to a 
number of undertakings which may not be less than half the 
undertakings whose receipts or payments, or the sum thereof, under 
the system of financing by the Guarantee Section of the EAGGF, 
amounted to more than ECU 60 000 for the year preceding that of the 
scrutiny. 
It shall be compulsory for undertakings the sum of whose receipts or 
payments amounted to more than ECU 100 000 and which were not 
scrutinized In accordance with this Regulation during the preceding 
scrutiny period to be scrutinized. 
Undertakings the sum of whose receipts or payments amounted to less 
than ECU 10 000 shall be scrutinized In accordance with this 
Regulation only for specific reasons to be Indicated by the 
Member states in their annual programme as referred to In Article 10 
of this Regulation. 
3. In appropriate cases the scrutiny provided for In paragraph 1 shall 
be applied also to undertakings having a direct or Indirect link with 
the undertakings referred to In Article 1 of this Regulation or with 
the transactions concerned. 
4. The scrutiny period shall run from 1 July to 30 June of the following 
year. 
Scrutiny shall cover at least the year preceding the scrutiny period; 
It may be extended to cover the three-year period preceding the 
scrutiny period. 
5. The systematic scrutiny carried out pursuant to this Regulation shall 
not prejudice the inspections undertaken pursuant to Article 6 of 
Regulation (EEC) No 283/72 or those undertaken pursuant to Article 9 
of Regulation (EEC) No 729/70. 
- 8 -
ARTICLE 3 
Where undertakings are required to keep particular book records of stock 
in accordance with Community or national provisions, Inspection of these 
records shall, in appropriate cases, Include a comparison with the 
commercial documents and, where appropriate, the actual quantities In 
stock. 
ARTICLE 4 
Undertakings shall keep the commercial documents referred to In 
Articles 1(2) and 3 for at least three calendar years, starting from the 
end of the calendar year in which they were drawn up. 
ARTICLE 5 
1. The persons responsible for the undertakings shall ensure that all 
commercial documents and additional Information requested are 
supplied to the officials responsible for the scrutiny or to the 
persons empowered for that purpose. 
2. The officials responsible for the scrutiny or the persons empowered 
for that purpose may require that extracts or copies of the documents 
referred to In paragraph 1 be supplied to them. 
ARTICLE 6 
1. National provisions relating to seizure of commercial documents shall 
apply in any case which might constitute an irregularity to the 
detriment of the EAGGF on the part of an undertaking undergoing 
scrutIny. 
2. Member States shall adopt appropriate measures to penalize natural or 
legal persons who fall to fulfil their obligations under this 
Regulation. 
- 9 -
ARTICLE 7 
1. Member States shall assist each other for the purposes of the 
scrutiny provided for in Articles 2 and 3 where an undertaking is 
established in a Member State other than that in which payment of the 
amount In question has or should have been made or received. 
2. During the first quarter of the year following the year of payment, 
Member States shall send a list of the undertakings referred to in 
paragraph 1 to each Member State in which such an undertaking is 
established; the list shall contain all the details necessary to 
enable the Member State of destination to Identify the undertakings. 
A copy of each list shall be sent to the Commission. 
3. During the first quarter of the year following the year of payment, 
Member States shall send the Commission a list of undertakings 
established In a third country for which payment of the amount In 
question has or should have been made or received In that 
Member State. 
ARTICLE 8 
1. Information collected in the course of scrutiny as provided for In 
this Regulation shall be protected by professional secrecy. It may 
not be communicated to any persons other than those who, by reason of 
their duties In the Member States or In the Institutions of the 
Communities, are required to have knowledge thereof for the purposes 
of performing those duties. 
2. This Article shall not prejudice national provisions relating to 
legal proceedings. 
- 10 -
ARTICLE 9 
1. Before 1 November following the scrutiny period Member States shall 
send the Commission a detailed report on the application of this 
Regulation. 
2. The report must set out any difficulties encountered and put forward, 
where appropriate, suggestions for Improvements. 
3. The Member States and the Commission shall have regular exchanges of 
views on the application of this Regulation. 
ARTICLE 10 
1. Member States shall draw up forward programmes for scrutinies to be 
carried out pursuant to Article 2 of this Regulation during the 
subsequent scrutiny period. 
2. Each year, before 15 March, the Member States shall send the 
Commission their programme as referred to In paragraph 1 and shall 
spec Ify: 
- the number of. undertakings to be scrutinized and their breakdown 
by sector on the basis of the amounts relating to them; 
- the criteria adopted for drawing up the programme. 
3. The forward programmes referred to In paragraph 1 must be approved by 
the Commission, which shall send Its requests for amendments, If any, 
to the Member State concerned before 15 May. 
- 11 -
4. Programmes may be the subject of subsequent amendments rendered 
necessary during the execution of the programme. Amendments shall be 
notified to the Commission as quickly as possible. Within two months 
from the receipt of such notification, the Commission shall make 
known Its approval of the amended programme or Its requests for 
changes to the Member State concerned. 
ARTICLE 11 
1. Each Member State shall set up a special department responsible for 
monitoring the application of this Regulation and for, 
- the performance of the scrutiny provided for herein by officials 
employed directly by that special department, or 
- the coordination and general surveillance of the scrutiny carried 
out by officials belonging to other departments. 
Member States may also provide that scrutinies to be carried out 
pursuant to this Regulation are allocated between the special 
department and other national departments, provided that the former 
Is responsible for their coordination and general surveillance. 
2. The department or departments responsible for the application of this 
Regulation must be organized in such a way as to be independent of 
the departments or branches of departments responsible for the 
payments and the scrutlng carried out prior to payment. 
3. in order to ensure that this Regulation Is properly applied the 
special department referred to In paragraph 1 shall take all the 
measures necessary. 
- 12 -
4. The special department shall be responsible In addition for: 
- training the national officials responsible for carrying out the 
scrutiny referred to In this Regulation, to enable them to acquire 
sufficient knowledge for performing their duties; 
- administering the scrutiny reports and any other documents 
relating to the scrutinies carried out and provided for under this 
Régulât ion. 
5. The department shall be entrusted by the Member State concerned with 
all the powers necessary to perform the tasks referred to In 
paragraphs 3 and 4. 
It shall consist of a sufficient number of officials who are suitably 
trained to carry out those tasks. 
ARTICLE 12 
The Community shall contribute towards the expenditure actually incurred 
by Member States in remunerating personnel recruited as from 
1 January 1990 and Intended to be employed only: 
- on the staff of the special department referred to In Article 11 (1) 
or 
- on the staff of other national departments, provided that such 
personnel is employed solely in performing the strutIny provided for 
In this Regulation. 
The Community financial contribution shall be at the rate of 50% for the 
first three years and 25% for the fourth and fifth years, for a period 
of five years starting from 1 January 1990, up to an overall amount of 
- 13 -
- ECU 500 000 for the first three years and ECU 250 000 for the fourth 
and fifth years in the case of the Federal Republic of Germany, 
Spain, France, Italy and the United Kingdom; 
- ECU 250 000 for the first three years and ECU 125 000 for the fourth 
and fifth years in the case of Belgium, Denmark, Greece, Ireland, the 
Netherlands and Portugal, and 
- ECU 50 000 for the first three years and ECU 25 000 for the fourth 
and fifth years in the case of Luxembourg. 
For the purposes of this Regulation "remuneration1* means the salaries 
after tax, of the officials responsible for the application of this 
Regulation and the travel costs necessitated by the performance of their 
duties. 
ARTICLE 13 
The Community shall contribute towards the expenditure Incurred by 
Member States In training the staff of the departments responsible for 
the application of this Regulation at the rate of 50% for the first 
three years and 25% for the fourth and fifth years, for a period of five 
years with effect from 1 January 1990, up to an overall amount of: 
- ECU 100 000 for the first three years and ECU 50 000 for the fourth 
and fifth years In the case of the Federal Republic of Germany, 
Spain, France, Italy and the United Kingdom; 
- ECU 50 000 for the first three years and ECU 25 000 for the fourth 
and fifth years In the case of Belgium, Denmark, Greece, Ireland, the 
Netherlands and Portugal, and 
- ECU 10 000 for the first three years and ECU 5 000 for the fourth and 
fifth years In the case of Luxembourg; 
- 14 -
ARTICLE 14 
The Community shall contribute towards the expenditure actually Incurred 
by the Member States In respect of the purchase of data processing and 
office equipment required by the departments responsible for the 
application of this Regulation, at the rate o% up to a maximum 
amount of: 
- ECU 100 000 for the Federal Republic of Germany, Spain, France, Italy 
and the United Kingdom; 
- ECU 60 000 for Belgium, Denmark, Greece, Ireland, the Netherlands and 
Portugal, and 
- ECU 20 000 for Luxembourg; 
ARTICLE 15 
1. The maximum amount of Community expenditure deemed necessary for 
carrying out the measure introduced by this Regulation shall be 
ECU 5.74 million for the first year, ECU 4.86 million for the second 
and third years and ECU 2.43 million for the fourth and fifth years. 
2. The amount of the appropriations available each year shall be 
determined by the budget. 
ARTICLE 16 
The annual amount of expenditure borne by the Community shall be fixed 
by the Commission on the basis of data provided by the Member States. 
ARTICLE 17 
Detailed rules for the application of this Regulation shall be adopted 
where necessary, In accordance with the procedure laid down in 
Article 13 of Regulation (EEC) No 729/70. 
- 15 -
ARTICLE 18 
Article 9 of Regulation (EEC) No 729/70 shall apply to the scrutiny of 
specific expenditure financed by the Community under this Regulation. 
ARTICLE 19 
Commission officials shall have access to all documents prepared either 
with a view to or following the scrutiny organized under this Regulation 
and to the data processing systems referred to In Article 14. 
ARTICLE 20 
1. Directive 77/435/EEC is hereby repealed. 
2. In all Community Instruments where reference is made to 
Directive 77/435/EEC, such reference shall be deemed to refer to the 
corresponding articles of this Regulation. 
This Regulation shall be binding in its entirety and directly applicable 
In a 11 Member States. 
Done at Brussels, For the Council 
FINANCIAL STATEMENT 
D*tt : 1.6.1989 
1. BUDGET HEADING : 298 APPROPRIATIONS : 7û*TO1WuNS(ïnc luding 6 Mio 
for Directive 77/435) 
: Proposal for an EEC Council Regulation relating to controls by Member States of the transactions 
relating to the financing system of theEAGGF guarantee section, repealing Council Directive 
(EEC.1 n°77/435 of 27 June 1977. 
3. LEGAL BASIS Article 43 of the Treaty. 
4. AIMS OF PROJECT j 
New system of accounting controls for firms benefiting or responsible for payments under 
the EAGGF-Guarantee system; reinforcement of the fight against fraud and irregularity. 
5. FINANCIAL IMPLICATIONS 
5.0 EXPENDITURE 
- CHARGED TO THE EC 3U0GET U> PERIOD OF 12 MONTHS 
5. 74 Mio Ecu 
Maximum CURRENT FINANCIAL YEAR 
L_Ô8 2 
NONE FOLLOWING FINANCIAL Tfc'AR 
L_J?Q 2 
5. 74 Mio ECU 
maximum 
1991 
5.0.1 ESTIMATED EXPENDITURE 4.86 Mio Ecu 
maximum 1992 
4.86 Mio Ecu 
maximum 1993 -, 
2.43 Mio Ecu 
maximum 1994 
2.43 Mio Ecu 
maximum 
S.2 METHOD OF CALCULATION 
Maximum budgetary effects 1990-1994 : SEE ANNEXE 
XBOOMNOQOMMmi^^ 
XXftttft 
XraXMKXX»0«tt»mX)OO^^ 
XXXWflW 
^fflWHTO ONS 'ES| 
OBSERVATIONS : 
(1) The reinforcement of controls could have a preventive effect on fraud and irregularity and lead to t 
discovery of irregularities for which unduly amounts could be recovered. 
(2) The national expenses for the payment of extra staff and for personnel training will necessarily incn ase 
Ai 
PROPOSITION DE MODIFICATION DE LA DIRECTIVE 77/435/CEE 
Effets budgétaires maximaux pendant les 5 premières années 
Calcul de base 1) 
a) 2 groupes d'Etats membres 
groupe A : RFA, Espagne, France, Italie, Royaume-Uni 
groupe B : Belgique, Danemark, Grèce, Irlande, Pays-Bas et 
Portugal 
et le Luxembourg. 
b) Rémunération (art.12) : 
Calcul à partir de : 
pour A : 1.000.000 ECU 
pour B : 500.000 ECU 
pour Luxembourg : 100.000 ECU 
pour les trois premières années ie maximum a été obtenu en 
multipliant ces montants avec 50 %, pour les deux dernières avec 
25 %. 
c) Frais de formation (art.13) : 
Calcul à partir de (20X des rémunérations sous a)): 
pour A : 200.000 ECU 
pour B : 100.000 ECU 
pour Luxembourg : 20.000 ECU 
pour les trois premières années le maximum a été obtenu en 
multipliant ces montants avec 50 %, pour les deux dernières avec 
25 X. 
•2-
:alcul par année 
Année 1 - 1990 (50 X + frais d'installation à 100%) 
a) pour rémunérations (art.12) 
500.000 X 5 
250.000 X 6 
50.000 X 1 2.500.000 
1.500.000 
50.000 
b) pour formation (art.13) 
100.000 X 5 
50.000 X 6 
10.000 X 1 4.050.000 ECU 
500.000 
300.000 
10.000 
810.000 ECU 
c) pour matériel Informatique et bureautique (art.14) 
100.000 X 5 
60.000 X 6 
20.000 X 1 
TOTAL 
Année 2 et Année 3 1991-1992 (50 X) 
a) pour rémunérations (art.12) 
500.000 X 5 
250.000 X 6 
50.000 X 1 . 500.000 
360.000 
20.000 
880.000 ECU 
5.740.000 ECU 
2.500.000 
1.500.000 
50.000 
b) pour formation (art.13) 
100.000 X 5 
50.000 X 6 
10.000 X 1 4.050.000 ECU 
500.000 
300.000 
10.000 
810.000 ECU 
TOTAL (par année) : 4.860.000 ECU 
-3-
Année 4 et Année 5 1993-1994 (25 X) A* 
a) pour rémunération (art.12) 
250.000 X 5 
125.000 x 6 
25.000 X 1 1.250.000 
750.000 
25.000 
b) pour formation (art.13) 
50.000 X 5 
25.000 X 6 
5.000 X 1 2.025.000 ECU 
250.000 
150.000 
5.000 
405.000 ECU 
TOTAL( par année) - 2.430.000 ECU 
Effet budgétaire total (maximun) pour tout le projet pendant les cinq 
5.740.000 ECU 
4.860.000 ECU 
4.860.000 ECU 
2.430.000 ECU 
2.430.000 ECU Année 1 (1990): 
Année 2 (1991): 
Année 3 (1992): 
Année 4 (1993): 
Année 5 (1994): 
TOTAL 20.320.000 ECU 
Fiche d'Impact sur les PME et l'emploi du projet de proposition de 
règlement du Conseil relatif aux contrôles, par les Etats membres, des 
opérations faisant partie du système de financement par le FEOGA -
section "Garantie", abrogeant la directive du Conseil n° 77/435/CEE du 
27 juin 1977 
OBLIGATIONS ADMINISTRATIVES DECOULANT DE L'APPLICATION DE LA 
LEGISLATION SUR LES ENTREPRISES : 
Le projet prévolt un nouveau système de contrôles comptables a 
posteriori qui ne devrait pas entraîner d'obligations 
administratives nouvelles pour les entreprises. 
AVANTAGES POUR L'ENTREPRISE 
Eventuellement des PME peuvent participer à l'organisation des 
cours de formation (art. 13 de la proposition) et à 
l'Installation de matériel informatique et bureautique (art. 14 
de la propos11 ion). 
INCONVENIENTS POUR L'ENTREPRISE 
(coûts supplémentaires) 
Non 
EFFETS SUR L'EMPLOI 
Nuls sur les emplois des entreprises 
Y A-T-IL EU CONCERTATION PREALABLE AVEC LES PARTENAIRES SOCIAUX ? 
Non 
Y A-T-IL UNE APPROCHE ALTERNATIVE MOINS CONTRAIGNANTE ? 
Le nouveau système de contrôle, visé sous 1 ne devrait pas 
entraîner de nouvelles contraintes pour les entreprises. 

Commission of the European Communities 
COM(89) 290 final 
Proposal for a 
COUNCIL REGULATION (EEC) 
on scrutiny by Member States of transactions forming part of the system 
of financing by the Guarantee Section of the European Agricultural 
Guidance and Guarantee Fund and repealing Council Directive 
77/435/EEC of 27 June 1977 
(submitted to the Council by the Commission) 
16.6.1989 
Office for Official Publications of the European Communities 
L - 2985 Luxembourg 
Series: DOCUMENTS 
1989 — 22 pp. — Format: 21.0 * 29.7 cm 
EN 
ISSN 0254-1475 
ISBN 92-77-51091-9 
Catalogue number: CB-CO-89-253-EN-C 
ISSN 0254-1475 
COM(89) 290 final 
DOCUMENTS 
Proposal for a 
COUNCIL REGULATION (EEC) 
on scrutiny by Member States of transactions 
forming part of the system of financing by the 
Guarantee Section of the European Agricultural 
Guidance and Guarantee Fund and repealing 
Council Directive 77/435/EEC of 27 June 1977 
(submitted to the Council by the Commission) 
03 
Catalogue number: CB-C0-89-253-EN-C 
ISBN 92-77-51091-9 16.6.1989 
€ 
COMMISSION OF THE EUROPEAN COMMUNITIES