Proposal for a Council Decision concerning the Community position within the Association Council on the association of the Republic of Poland to Community programmes in the field of research, technological development and demonstration (1998-2002)
Date: 1999-02-08
Institutions: European Commission
Subjects: EU Member State, EU programme, accession to the European Union, associated country, research policy

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99/0045(CNS)

Proposal  for  a

COUNCIL  DECISION

of  . . .

concerning  the  Community  position  with  the  Association  Council  on  the  association  of  the
Republic  of  Poland  to  Community  programmes  in  the  field  of  research,  technological
development  and  demonstration  (1998  to  2002)

(1999/C  75/06)

THE  COUNCIL  OF  THE  EUROPEAN  UNION,

Having  regard  to  the  Treaty  establishing  the  European
Community,  and 
in
conjunction  with  Article  228(3),  first  subparagraph
thereof,

in  particular  Article  130m, 

Having  regard  to  the  proposal  from  the  Commission,

Whereas  according  to  Article  2  of  the  Additional
Protocol  to  the  Europe  Agreement  the  terms  and
conditions for the participation of Poland in the activities
referred  to 
in  Article  1  shall  be  decided  by  the
Association  Council;

Whereas,  by  Decision  No  . . ./. . ./EC,  the  European
Parliament  and  the  Council  of  the  European  Union
adopted  a  Framework  Programme  of  European
research,
Community  activities 
technological 
demonstration
(1998-2002),  hereinafter  called  the  ‘fifth  framework
programme’) (1), 

development 

field  of 

and 

the 

in 

Having  regard 
Parliament,

to 

the  opinion  of 

the  European

HAS  DECIDED  AS  FOLLOWS:

the  Europe  Agreement 

Whereas 
establishing  an
association between the European Communities and their
Member  States,  of  the  one  part,  and  the  Republic  of
Poland,  of  the  other  part,  entered 
into  force  on
1  February  1994;

to 

Whereas  according  to  Article  1  of  the  Additional
the  Europe  Agreement,  Poland  may
Protocol 
participate 
framework  programmes,
specific  programmes,  projects  or  other  actions  notable  in
the  field  of  research  and  technological  development;

in  Community 

The  position  to  be  taken  by  the  Community  within  the
Association Council established by the Europe Agreement
between  the  European  Communities  and  their  Member
States, of the one part, and the Republic of Poland, of the
other  part,  concerning  the  participation  of  the  Republic
of  Poland  in  the  fifth  framework  programme,  is  that  set
out  in  the  attached  draft  decision  of  the  Association
Council.

Done  at  . . .

For  the  Council

. . .

The  Chairman

(1)  OJ  L  . . .

C  75/58

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Proposal  for

DECISION  No  . . ./. . .  OF  THE  ASSOCIATION  COUNCIL

between the European Communities and their Member States, of the one part, and the Republic
of  Poland,  of  the  other  part

of  . . .

adopting the terms and conditions for the participation of Poland in Community programmes in
the  field  of  research,  technological  development  and  demonstration  (1998-2002)

THE  ASSOCIATION  COUNCIL,

Having  regard  to  the  Europe  Agreement  establishing  an  association  between  the  European
Communities and their Member States, of the one part, and the Republic of Poland of the other
part (1),

Having  regard  to  the  Additional  Protocol  to  the  Europe  Agreement  establishing  an  association
between the European Communities and their Member States, of the one part, and the Republic
of Poland of the other part (2), concerning Polish participation in Community programmes, and
in  particular  Articles  1  and  2  thereof,

Whereas  according  to  Article  1  of  the  said  Additional  Protocol,  Poland  may  participate  in
Community framework programmes, specific programmes, projects or other Community actions
notably  in  the  field  of  research  and  technological  development;

Whereas the European Council at its meeting in Luxemburg on 12 and 13 December 1997 calls
for  the  opening  of  certain  Community  programmes  (such  as  in  the  field  of  research)  to  the
candidate countries, as a way of familiarising themselves with the policies and working methods
of  the  Union,  each  candidate  country  being  expected  to  make  a  steadily  increasing  financial
contribution  of  its  own  (PHARE  will,  if  necessary,  be  able  to  part-finance  the  applicant  States’
national  contributions);

Whereas  the  aforementioned  conclusions  also  call  for  the  participation  of  the  candidate
countries  as  observers  and  for  the  points  which  concern  them,  in  the  committees  assisting  the
Commission  in  the  implementation  of  the  programmes  to  which  they  contribute  financially;

Whereas, by Decision No . . ./. . ./EC, the European Parliament and the Council of the European
Union  adopted  a  Framework  Programme  of  European  Community  activities  in  the  field  of
research, technological development and demonstration (1998-2002), hereinafter called the ‘fifth
framework  programme’;

Whereas according to Article 2 of the said Additional Protocol the terms and conditions for the
participation  of  Poland  in  the  activities  referred  to  in  Article  1  are  to  be  decided  by  the
Association  Council;

HAS  DECIDED  AS  FOLLOWS:

Article  1

Poland  may  participate  in  the  specific  programmes  of  the  Framework  Programme  of  European
Community  activities  in  the  field  of  research,  technological  development  and  demonstration
(1998-2002),  hereinafter  called  the  ‘fifth  framework  programme’,  according  to  the  terms  and
conditions  set  out  in  Annexes  I,  II  and  III  which  shall  form  an  integral  part  of  this  Decision.

(1)  OJ  L  345,  31.12.1993,  p.  2.
(2)  OJ  L  317,  30.12.1995,  p.  35.

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This  decision  shall  apply  for  the  duration  of  the  fifth  framework  programme.

Article  2

This  Decision  shall  enter  into  force  after  30  days  following  its  adoption.

Article  3

Done  at  . . .

For  the  Association  Council

. . .

The  Chairman

C  75/60

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ANNEX  I

TERMS  AND  CONDITIONS  FOR  THE  PARTICIPATION  OF  POLAND  IN  THE  SPECIFIC
PROGRAMMES  OF  THE  FIFTH  FRAMEWORK  PROGRAMME

1.  Research  entities  established  in  Poland  may  participate  in  all  the  specific  programmes  of  the  fifth
framework programme. Polish scientists or research entities may participate in the activities of the Joint
Research  Centre.

‘Research  entities’  as  referred  to  in  this  Decision,  shall  include  inter  alia  universities,  research
organisations,  industrial  companies,  including  small  and  medium-sized  enterprises,  or  natural  persons.

2.  This  will  imply  the  following:

—  participation  of  research  entities  established  in  Poland  in  the  implementation  of  all  specific
programmes  adopted  under  the  fifth  framework  programme,  in  accordance  with  the  terms  and
conditions  laid  down  in  the  ‘rules  for  the  participation  of  undertakings,  research  centres  and
universities  and  for  the  dissemination  of  research  results  for  the  implementation  of  the  fifth
framework  programme  of  the  European  Community’.

—  financial contribution by Poland to the budgets of the programmes adopted for the implementation
of the fifth framework programme on the basis of the ratio of the GDP of Poland to the sum of the
GDP  of  the  Member  States  of  the  European  Union  and  that  of  Poland.

3.  Research  entities  established  in  Poland  participating  in  Community  research  programmes,  shall,  as
regards  ownership,  exploitation  and  dissemination  of  information  and  intellectual  property  arising
from such participation, have the same rights and obligations as those of research entities established in
the  Community,  subject  to  the  provisions  of  Annex  II.

4.  The  relevant  sub-committee  set  up  by  the  Association  Council  under  the  Europe  Agreement  shall

review  and  evaluate  the  implementation  of  this  Decision.

5.  The  financial  contribution  of  Poland  deriving  from  participation  in  the  implementation  of  the  specific
programmes shall be established in proportion to, and in addition to, the amount available each year in
the  general  budget  of  the  European  Union  for  commitment  appropriations  to  meet  the  Commission’s
financial  obligations  stemming  from  work  to  be  carried  out  in  the  forms  necessary  for  the
implementation,  management  and  operation  of  these  programmes.

—  The  proportionality  factor  governing  the  contribution  of  Poland  shall  be  obtained  by  establishing
the  ratio  between  the  gross  domestic  product  of  Poland,  at  market  prices,  and  the  sum  of  gross
domestic products, at market prices, of the Member States of the European Union and Poland. This
ratio  shall  be  calculated  on  the  basis  of  the  latest  statistical  data  pertaining  to  the  same  year  from
the  Statistical  Office  of  the  European  Communities  (Eurostat),  available  at  the  time  of  publication
of  the  preliminary  draft  budget  of  the  European  Union.

—  In order to facilitate its participation in the specific programmes, the contribution of Poland will be

implemented  as  follows:

Year  1  of  FP  5:

contribution  according  to  the  proportionality  factor  fixed  in  accordance
with  the  preceding  indent,  multiplied  by  0,4.

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Year  2  of  FP  5:

contribution  according  to  the  proportionality  factor  fixed  in  accordance
with  the  preceding  indent,  multiplied  by  0,6.

Year  3  of  FP  5:

contribution  according  to  the  proportionality  factor  fixed  in  accordance
with  the  preceding  indent,  multiplied  by  0,8.

Year  4  of  FP  5:

contribution  according  to  the  proportionality  factor  fixed  in  accordance
with  the  preceding  indent.

—  The  rules  for  financial  participation  by  the  Community  are  set  out  in  Annex  . . .  of  the  European

Parliament  and  the  Council  Decision  No  . . ./. . ./EC.

—  The  rules  governing  the  financial  contribution  of  the  Poland  are  set  out  in  Annex  III.

6.  Without prejudice to the provisions of paragraph 3, research entities established in Poland participating
in  the  fifth  framework  programme  shall  have  the  same  contractual  rights  and  obligations  as  entities
established  in  the  Community,  taking  into  account  the  mutual  interests  of  the  Community  and
Poland.

For  polish  research  entities,  the  terms  and  conditions  applicable  for  the  submission  and  evaluation  of
proposals and those for the granting and conclusion of contracts under Community programmes shall
be  the  same  as  those  applicable  for  contracts  concluded  under  the  same  programmes  with  research
entities  in  the  Community,  taking  into  account  the  mutual  interests  of  the  Community  and  Poland.

Polish  experts  shall  be  taken  into  consideration,  alongside  Community  experts,  in  the  selection  of
evaluators  or  experts  under  the  Community’s  research  and  technological  development  and
demonstration  programmes  and  as  members  of  the  advisory  groups  and  other  consultative  bodies
which  assist  the  Commission  in  the  implementation  of  the  fifth  framework  programme.

A  Polish  research  entity  may  be  coordinator  of  a  project  under  the  same  terms  and  conditions
applicable  to  entities  established  in  the  Community.  In  conformity  with  the  Community’s  Financial
Regulations, contractual arrangements concluded with, or by, research entities of Poland shall provide
for controls and audits to be carried out by, or under the authority of, the Commission and the Court
of  Auditors.  As  far  as  financial  audits  are  concerned,  they  may  be  carried  out  with  the  purpose  of
controlling  such  entities  income  and  expenditures,  related  to  the  contractual  obligations  towards  the
Community.  In  a  spirit  of  cooperation  and  mutual  interest,  the  relevant  authorities  of  Poland  shall
provide any reasonable and feasible assistance as may be necessary or helpful under the circumstances
to  perform  such  controls  and  audits.

7.  The Community and Poland will make every effort, within the framework of the existing provisions, to
facilitate  the  free  movement  and  residence  of  research  workers  participating,  in  Poland  and  in  the
Community, in the activities covered by this Decision and to facilitate cross border movement of goods
intended  for  use  in  such  activities.

Activities covered by this Decision shall be exempt from imposition by Polish of indirect taxes, customs
duties,  prohibitions  and  restrictions  on  imports  and  exports  in  respect  of  goods  and  services  intended
for  use  under  such  activities.

8.  Polish  representatives  will,  for  the  points  which  concern  them,  participate  as  observers  in  the
programme  committees  of  the  fifth  framework  programme  and  in  the  Consultative  Committee.  These
committees  shall  meet  without  the  presence  of  representatives  of  Poland  at  the  time  of  voting.  Poland
will  be  informed.  Participation  shall  take  the  same  form,  including  procedures  for  receipt  of
information  and  documentation,  as  that  applicable  to  participants  from  Member  States.

9.  The Community and Poland may terminate activities under this Decision at any time upon 12 months’
notice in writing. Projects and activities in progress at the time of termination shall continue until their
completion  under  the  conditions  laid  down  in  this  Decision.

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Should  the  Community  decide  to  revise  one  or  more  Community  programmes,  activities  under  this
Decision  may  be  terminated  under  mutually  agreed  conditions.  Poland  shall  be  notified  of  the  exact
content  of  the  revised  programmes  within  one  week  of  their  adoption  by  the  Community.  The
Community  and  Poland  shall  notify  one  another,  within  one  month  after  the  adoption  of  the
Community  decision,  of  any  intention  to  terminate  the  activities.

Where  the  Community  adopts  a  new  multi-annual  framework  programme  for  research  and
development  and/or  for  research  and  training  activities,  the  Association  Council  may  decide  the  terms
and  conditions  for  the  participation  of  Poland.

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ANNEX  II

PRINCIPLES  ON  THE  ALLOCATION  OF  INTELLECTUAL  PROPERTY  RIGHTS

Rights to intellectual property created or furnished under this Decision shall be allocated as provided in this
Annex.

I.  Application

This  Annex  is  applicable  to  research  carried  out  pursuant  to  this  Decision  (hereinafter  referred  to  as  ‘joint
research’), except as, otherwise specifically agreed by the Community and Poland, (hereinafter referred to as
‘the  parties’).

II.  Ownership,  allocation  and  exercise  of  rights

1.  For  purposes  of  this  Decision  ‘intellectual  property’  shall  have  the  meaning  found  in  Article  2  of  the
Convention  establishing  the  World  Intellectual  Property  Organisation,  done  at  Stockholm,  14  July
1967.

2.  This  Annex  addresses  the  allocation  of  rights,  interests  and  royalties  of  the  parties  and  their
participants.  Each  party  and  its  participants  shall  ensure  that  the  other  party  and  its  participants  may
obtain the rights to intellectual property allocated to it in accordance with the Annex. This Annex does
not otherwise alter or prejudice the allocation of rights, interests and royalties between a party and its
nationals  or  participants,  which  shall  be  determined  by  the  laws  and  practices  applicable  to  each
party.

3.  The  following  principles  shall  apply  and  shall  be  provided  for  in  the  contractual  arrangements:

(a)  Adequate protection of intellectual property. The parties, their agencies and/or their participants, as
appropriate,  shall  ensure  that  they  notify  one  another  within  a  reasonable  time  of  the  creation  of
any  intellectual  property  arising  under  this  Decision  or  implementing  arrangements  and  to  seek
protection  for  such  intellectual  property  in  a  timely  fashion.

(b) Taking  account  of  the  contributions  of  the  parties  or  their  participants  in  determining  the  rights

and  interests  of  the  parties  and  participants.

(c)  Effective  exploitation  of  results.

(d) Non-discriminatory treatment of participants from the other party as compared with the treatment

given  to  its  own  participants.

(e)  Protection  of  Business-Confidential  information.

4.  The  participants  shall  jointly  develop  a  Technology  Management  Plan  (TMP)  in  respect  of  the
ownership and use, including publication, of information and intellectual property to be created in the
course of joint research. The indicative features of a TMP are contained in the Appendix to this Annex.
The TMP shall be approved by the responsible funding agency or department of the party involved in
financing  the  research,  before  the  conclusion  of  the  specific  research  and  development  cooperation
contract  to  which  it  is  attached.

The  TMPs  shall  be  developed  taking  into  account  the  aims  of  the  joint  research,  the  relative  financial
or  other  contributions  of  the  parties  or  participants,  the  advantages  and  disadvantages  of  licensing  by
territory or for fields of use, requirements imposed by the applicable laws including those of the parties
concerning  IP  rights  and  other  factors  deemed  appropriate  by  the  participants.  The  rights  and
obligations  concerning  the  research  generated  by  visiting  researchers  in  respect  of  IP  shall  also  be
addressed  in  the  joint  technology  management  plans.

5. 

Information  or  IP  created  in  the  course  of  joint  research  and  not  addressed  in  the  technology
management  plan  shall  be  allocated,  with  the  approval  of  the  parties,  according  to  the  principles  set
out  in  the  technology  management  plan.  In  case  of  disagreement,  such  information  or  IP  shall  be

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owned  jointly  by  all  the  participants  involved  in  the  joint  research  from  which  the  information  or  IP
results. Each participant to whom this provision applies shall have the right to use such information or
IP  for  his  own  commercial  exploitation  with  no  geographical  limitation.

6.  Each party shall ensure that the other party and its participants may have the rights to IP allocated to

them  in  accordance  with  these  principles.

7.  While  maintaining  the  conditions  of  competition  in  areas  affected  by  this  Decision,  each  party  shall
endeavour to ensure that rights acquired pursuant to this Decision and arrangements made under it are
exercised  in  such  a  way  as  to  encourage,  in  particular  (i)  the  dissemination  and  use  of  information
created,  disclosed  or  otherwise  made  available,  under  this  Decision,  and  (ii)  the  adoption  and
implementation  of  international  standards.

8.  Termination  of  the  cooperation  shall  not  affect  rights  or  obligations  under  this  Annex.

III.  Copyright  works

Copyright  belonging  to  the  parties  or  to  their  participants  shall  be  accorded  treatment  consistent  with  the
TRIPS Agreement (Agreement on Trade Related Aspects of Intellectual Property Rights administered by the
World  Trade  Organisation)  as  well  as  the  Berne  Convention  (Paris  Act  1971).

IV.  Scientific  literary  works

Without prejudice to Section V, and unless otherwise agreed in the TMP, publication of results of research
shall  be  made  jointly  by  the  parties  or  participants  to  that  joint  research.  Subject  to  the  foregoing  general
rule,  the  following  procedures  shall  apply:

1. 

In the case of publication by a party or public bodies of that party of scientific and technical journals,
articles,  reports,  books,  including  video  and  software  arising  from  joint  research  pursuant  to  this
Decision,  the  other  party  shall  be  entitled  to  a  world-wide,  non-exclusive,  irrevocable,  royalty-free
licence  to  translate,  reproduce,  adapt,  transmit  and  publicly  distribute  such  works.

2.  The parties shall ensure that literary works of a scientific character arising from joint research pursuant
to  this  Decision  and  published  by  independent  publishers  shall  be  disseminated  as  widely  as  possible.

3.  All  copies  of  a  copyright  work  to  be  publicly  distributed  and  prepared  under  this  provision  shall
indicate the names of the author(s) of the work unless an author explicitly declines to be named. They
shall  also  bear  a  clearly  visible  acknowledgement  of  the  cooperative  support  of  the  parties.

V.  Undisclosed  information

A.  Documentary  undisclosed  information

1.  Each party, its agencies or its participants, as appropriate, shall identify at the earliest possible moment
and  preferably  in  the  technology  management  plan  the  information  that  they  wish  to  remain
undisclosed,  taking  into  account  inter  alia  the  following  criteria:

(a)  confidentiality  of  the  information  in  the  sense  that  it  is  not,  as  a  body  or  in  the  precise
configuration  or  assembly  of  its  components,  generally  known  among  or  readily  accessible  by
lawful  means  to  experts  in  the  field;

(b) the  actual  or  potential  commercial  value  of  the  information  by  virtue  of  its  confidentiality;

(c)  previous  protection  of  the  information  in  the  sense  that  it  has  been  subject  to  steps  that  were
its

in  control,  to  maintain 

lawfully 

reasonable  under  the  circumstances  by  the  person 
confidentiality.

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The parties, their agencies and their participants, as appropriate, may in certain cases agree that, unless
otherwise  indicated,  parts  or  all  of  the  information  provided,  exchanged  or  created  in  the  course  of
joint  research  may  not  be  disclosed.

2.  Each party shall ensure that it and its participants clearly identify undisclosed information, for example
by means of an appropriate marking or restrictive legend. This also applies to any reproduction of the
said  information,  in  whole  or  in  part.

A party and a participant receiving undisclosed information shall respect the privileged nature thereof.
These limitations shall automatically terminate when this information is disclosed by the owner into the
public  domain.

3.  Undisclosed information communicated under this Decision may be disseminated by the receiving party
or its organisation to persons within or employed by the receiving party or organisation authorised for
the  specific  purposes  of  the  joint  research  under  way,  provided  that  any  undisclosed  information  so
disseminated  shall  be  pursuant  to  an  agreement  of  confidentiality  and  shall  be  readily  recognisable  as
such,  as  set  out  above.

4.  With the prior written consent of the party providing undisclosed information, the receiving party may
disseminate  such  undisclosed  information  more  widely  than  otherwise  permitted  in  paragraph  3.  The
parties shall cooperate in developing procedures for requesting and obtaining prior written consent for
such  wider  dissemination,  and  each  party  will  grant  such  approval  to  the  extent  permitted  by  its
domestic  policies,  regulations  and  laws.

B.  Non-documentary  undisclosed  information

Non-documentary  undisclosed  or  other  confidential  information  provided  in  seminars  and  other  meetings
arranged  under  this  Decision,  or  information  arising  from  the  attachment  of  staff,  use  of  facilities,  or  joint
projects,  shall  be  treated  by  the  parties  or  their  participants  according  to  the  principles  specified  for
documentary information in the Decision; provided, however, that the recipient of such undisclosed or other
confidential or privileged information has been made aware of the confidential character of the information
communicated  at  the  time  such  communication  is  made.

C.  Control

Each  party  shall  endeavour  to  ensure  that  undisclosed  information  received  by  it  under  this  Decision  shall
be controlled as provided herein. If one of the parties becomes aware that it will be, or may be reasonably
expected  to  become,  unable  to  meet  the  non-dissemination  provisions  of  Sections  A  and  B,  it  shall
immediately  inform  the  other  party.  The  parties  shall  thereafter  consult  to  define  an  appropriate  course  of
action.

Appendix  to  Annex  II

Indicative  features  of  a  Technology  Management  Plan  (TMP)

The  TMP  is  a  specific  agreement  to  be  concluded  between  the  participants  about  the  implementation  of
joint  research  and  the  respective  rights  and  obligations  of  the  participants.

With  respect  to  IP,  the  TMP  will  normally  address,  among  other  things,  ownership,  protection,  user  rights
for  research  and  development  purposes,  exploitation  and  dissemination,  including  arrangements  for  joint
publication,  the  rights  and  obligations  of  visiting  researchers  and  dispute  settlement  procedures.  The  TMP
may  also  address  foreground  and  background  information,  licensing  and  deliverables.

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ANNEX  III

FINANCIAL RULES GOVERNING THE FINANCIAL CONTRIBUTION OF POLAND REFERRED TO
IN  ANNEX  I,  PARAGRAPH  5  OF  THIS  DECISION

1.  The  Commission  shall  communicate  to  Poland,  and  shall  inform  the  sub-committee  referred  to  in
Annex I, paragraph 4 of this Decision, together with relevant background material, as soon as possible,
and  at  the  latest  on  1  September,  of  each  financial  year:

—  the  amounts  in  commitment  appropriations,  in  the  statement  of  expenditure  of  the  preliminary

draft  budget  of  the  European  Union  corresponding  to  the  fifth  framework  programme;

—  the estimated amount of the contributions derived from the preliminary draft budget, corresponding

to  the  participation  of  Poland  in  the  fifth  framework  programme.

Nonetheless, in order to facilitate internal budgetary procedures, the Commission services shall provide
corresponding  indicative  figures  at  the  latest  on  30  May  of  each  year.

As  soon  as  the  general  budget  has  been  finally  adopted  the  Commission  shall  communicate  to  Poland
the  above  amounts  in  the  statement  of  expenditure  corresponding  to  the  participation  of  Poland.

2.  The  Commission  shall  issue,  at  the  latest  on  1  January  and  15  June  of  each  financial  year,  a  call  for
funds  to  Poland  corresponding  to  its  contribution  under  this  Decision.  These  calls  for  funds  shall
provide,  respectively,  for  the  payment:

—  of  six-twelfths  of  the  contribution  of  Poland  not  later  than  20  February,

—  and  six-twelfths  of  its  contribution  not  later  than  15  July.

However,  the  six-twelfths,  to  be  paid  not  later  than  20  February  are  calculated  on  the  basis  of  the
amount  set  out  in  the  statement  of  revenue  of  the  preliminary  draft  budget:  the  regularisation  of  the
amount  thus  paid  shall  occur  with  the  payment  of  the  six-twelfths  not  later  than  15  July.

For  the  first  year  of  implementation  of  this  Decision,  the  Commission  shall  issue  a  first  call  for  funds
within  30  days  of  its  entry  into  force.  Should  this  call  be  issued  after  15  June,  it  shall  provide  for  the
payment of twelve/twelfths of the contribution of Poland within 30 days, calculated on the basis of the
amount  set  out  in  the  statement  of  the  revenue  of  the  budget.

The  contribution  of  Poland  shall  be  expressed  and  paid  in  Euros.

Poland shall pay its contribution under this Decision according to the schedule in this paragraph. Any
delay in payment shall give rise to the payment of interest at a rate equal to the one-month interbank
offered  rate  (IBOR)  in  Euros  as  quoted  by  the  International  Swap  Dealers’  Association  on  the  page
ISDA  of  Reuters.  This  rate  shall  be  increased  by  1,5 %  for  each  month  of  delay.  The  increased  rate
shall be applied to the entire period of delay. However, the interest shall be due only if the contribution
is  paid  more  than  30  days  after  the  scheduled  payment  dates  mentioned  in  this  paragraph.

Travel  costs  incurred  by  representatives  and  experts  of  Poland  for  the  purposes  of  taking  part  in  the
work  of  the  committee  referred  to  in  Annex  I,  paragraphs  6  and  8  and  those  involved  in  the
implementation of the fifth framework programme shall be reimbursed by the Commission on the same
basis as and in accordance with the procedures currently in force for the representatives and experts of
the  Member  States  of  the  European  Union.

3.  The  financial  contribution  of  Poland  to  the  fifth  framework  programme  in  accordance  with  Annex  I,

paragraph  5  shall  normally  remain  unchanged  for  the  financial  year  in  question.

18.3.1999

EN

Official  Journal  of  the  European  Communities

C  75/67

The  Commission,  at  the  time  of  the  closure  of  the  accounts  relating  to  each  financial  year  (n),  within
the  framework  of  the  establishment  of  the  revenue  and  expenditure  account,  shall  proceed  to  the
regularisation  of  the  accounts  with  respect  to  the  participation  of  Poland,  taking  into  consideration
modifications which have taken place, either by transfer, cancellations, carry-overs, decommitments, or
by  supplementary  and  amending  budgets  during  the  financial  year.  This  regularisation  shall  occur  at
the time of the second payment for the year n+1. Further regularisation shall occur every year until July
2006.

Payment by Poland shall be credited to the Community programmes as budget receipts allocated to the
appropriate  budget  heading  in  the  statement  of  revenue  of  the  general  budget  of  the  European
Union.

The  financial  regulation  applicable  to  the  general  budget  of  the  European  Union  shall  apply  to  the
management  of  the  appropriations.

4.  At  the  latest  on  31  May  of  each  financial  year  (n+1),  the  statement  of  appropriations  for  the  fifth
framework  programme  and  the  fifth  Euratom  framework  programme  related  to  the  previous  financial
year  (n),  shall  be  prepared  and  transmitted  to  Poland  for  information,  according  to  the  format  of  the
Commission’s  revenue  and  expenditure  account.