Proposal for a Council Decision concerning the Community position within the Association Council on the participation of the Czech Republic in the Community programme Fiscalis.
Date: 2001-08-02
Institutions: European Commission
Subjects: Czechia, EU programme, action programme, association agreement (EU), indirect tax, tax system

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 02.08.2001
COM(2001) 460 final

Proposal for a

COUNCIL DECISION

concerning the Community position within the Association Council on the participation
of the Czech Republic in the Community programme Fiscalis.

(presented by the Commission)

EXPLANATORY MEMORANDUM

1.

Introduction

In line with Article 7 of the European Parliament and Council Decision 888/98/EC1, the
existing Fiscalis programme may be opened to the candidate countries of Central and Eastern
Europe (CEECs) and Cyprus. No mention is made of Malta and Turkey in this provision.

Previously, the European Council, at its meeting in Luxembourg (December 1997), stressed
the importance of the participation of candidate countries in Community programmes in the
context of the pre-accession strategy, as a means to familiarise them with Community
working methods and procedures. The Helsinki European Council of December 1999
confirmed the enlargement process launched in Luxembourg. The enhanced Pre-Accession
Strategy defined in 1997 has been reiterated, which includes the participation of the 13
candidate States in Community programmes as an important part of such strategy.

As regards the ten candidate countries of Central and Eastern Europe (CEECs), participation
in Community programmes is provided in their respective Europe Agreements. Pursuant to
the Europe Agreements, the conditions and modalities of these countries’ participation are
defined by the respective Association Councils.

In addition to those Community programmes in which candidate countries already participate,
it is now proposed to decide terms and conditions for the participation of Bulgaria, the Czech
Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia
in the Community programme Fiscalis for the duration of its remaining lifetime, i.e. till 31
December 2002.

The general objectives of the Fiscalis programme are:

• to enable officials to achieve a high common standard of understanding of Community
law, in particular in the field of indirect taxation and of its implementation in Member
States;

• to secure efficient, effective and extensive co-operation among Member States and

between them and the Commission;

• to ensure the continuing improvement of administrative procedures to take account of the
needs of administrations and taxpayers through the development and dissemination of
good administrative practices.

The objective of opening it
to the candidate countries will further contribute to their
preparations for accession as a key feature of the pre-accession strategy. It will also enable
these countries to familiarise themselves with the procedures and methods used in this
Community programme.

1

OJ L 126 of 28.04.98, p.1

2

2.

Candidate countries of Central and Eastern Europe (CEECs)

The Europe Agreements with these countries entered into force on various dates and provide
for their participation in Community programmes dealing with a wide range of areas. They
provide the possibility that other fields of Community activities may be added, if considered
to be of mutual interest, so that activities in the field of internal market can be included too.

The decision-making process for this participation requires a decision by the Association
Council of each of these Europe Agreements, which sets up the terms and conditions for such
participation.

According to the provisions of the Europe Agreements or their additional protocols
concerning these countries’ participation in Community programmes, they will meet the costs
resulting from their participation.

In this connection, the Luxembourg European Council indicated that candidate countries
should steadily increase their own financial contribution, but agreed that Phare, if necessary,
would continue to part-finance these countries’ financial contributions; such support should,
however, “remain at around 10% of the Phare appropriation, not including participation in
the research and development framework programme”. The European Council also stated
that “The applicant States should be allowed to take part, as observers and for the points
which concern them,
in the management committees responsible for monitoring the
programmes to which they contribute financially, under specific arrangements adapted to the
case in question".

The ten CEECs, namely Bulgaria,
the Czech Republic, Estonia, Hungary, Latvia,
Lithuania, Poland, Romania, the Slovakia and Slovenia, confirmed to the Commission in
writing their willingness to participate in the Fiscalis programme as from 2001, under the
terms and conditions of the annexed draft Association Council Decisions, and to make
available the necessary budgetary appropriations, as calculated by the Commission services.

The main issues addressed in these draft Decisions between the EC and, respectively, the
above-mentioned 10 countries adopting the terms and conditions for their participation in the
Fiscalis programme are the following:

• conditions for submission, assessment and selection of applications will be as far as

possible in conformity with those prevailing for the Member States of the Union

• CEECs will contribute financially to the Community budget of the programme. The
financial contributions have been calculated with a view to approximating CEEC
conditions as far as possible to those applied to Member States. The annual contribution
from each CEEC may be financed partly from its own budget and partly from its national
Phare allocation, which should not exceed the above-mentioned 10% limit

• they will be invited as observers and for the points which concern them to the meetings of

the programme committee

• these countries will be associated to the monitoring of their participation in the programme

• the Decisions shall apply for the remaining lifetime of the programme. Nevertheless,
should the Community decide to extend the lifetime without any substantial change within

3

the programme, the Decisions may also be extended correspondingly and automatically if
no Party denounces them.

3.

Conclusions

The adoption of the Association Council Decisions for the ten CEECs, allowing these
candidate countries to participate in the Community’s Fiscalis programme as from 2001, will
offer them the opportunity to actively integrate in the Community’s policies in this area, as
part of the pre-accession strategy. It will also contribute to reinforce their institutional and
administrative capacity (“Institution Building”). It is, therefore, of considerable political
importance.

In order to allow the participation of Bulgaria, the Czech Republic, Estonia, Hungary,
Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia in the Community Fiscalis
programme as from 2001, the Council is invited to take the respective Community position
within the corresponding Association Council as set up in the ten annexed draft Council
Decisions.

4

Proposal for a

COUNCIL DECISION

concerning the Community position within the Association Council on the participation
of the Czech Republic in the Community programme Fiscalis.

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article
95 in connection with Article 300(2), second indent thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

(4)

The Additional Protocol2 to the Europe Agreement establishing an association
between the European Communities and their Member States, of the one part, and the
Czech Republic, of the other part, has been concluded by decision of the Council and
the Commission;

According to Article 1 of the Additional Protocol, the Czech Republic may participate
in Community framework programmes, specific programmes, projects or other actions
dealing with a wide range of areas; it also provides that other fields of Community
activities to those listed can be included too;

Pursuant to Article 2, the terms and conditions for the participation of the Czech
Republic in the activities referred to in Article 1 shall be decided by the Association
Council;

Decision No 888/98/EC of the European Parliament and of the Council of 30 March
19983 establishing a programme of Community action to ameliorate the indirect
taxation systems of the internal market (Fiscalis programme) provides in Article 7 that
this programme shall be open to the participation of the candidate countries of Central
and Eastern Europe (CEECs), in accordance with the terms laid down in the Europe
Agreements and the Additional Protocols relating to their participation in Community
programmes and insofar as Community law on indirect taxation so permits,

HAS DECIDED AS FOLLOWS:

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 Czech Republic, of the other part, concerning the participation of the Czech

2

3

OJ L 317 of 30.12.95, p. 45
OJ L 126 of 28.04.98, p.1

5

Republic in the Community programme Fiscalis, is that set out in the attached draft decision
of the Association Council.

Done at Brussels,

For the Council
The President

6

Decision n° .../2001 of the Association Council between the European Communities and
their Member States, of the one part, and Bulgaria, of the other part,

of ..........2001

adopting the terms and conditions for the participation of Bulgaria in the Community
programme Fiscalis

THE ASSOCIATION COUNCIL,

Having regard to the Europe Agreement between the European Communities and their
Member States, of the one part, and the Czech Republic, of the other part 4;

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 Czech
Republic, of the other part, concerning the Czech Republic’s participation in Community
programmes, and in particular Articles 1 and 2 thereof5;

Whereas:

(1)

(2)

(3)

According to Article 1 of the said Additional Protocol, the Czech Republic may
participate in Community framework programmes, specific programmes, projects or
other actions dealing with a wide range of areas;

It also provides that other fields of Community activities to those listed can be
included too;

According to Article 2 of the said Additional Protocol the terms and conditions for the
participation of the Czech Republic in the activities referred to in Article 1 are to be
decided by the Association Council,

HAS DECIDED AS FOLLOWS:

Article 1

The Czech Republic shall participate in the European Community programme Fiscalis
according to the terms and conditions set out in Annexes I and II which shall form an integral
part of this Decision.

4

5

OJ L 360 of 31.12.94, p. 2
OJ L 317 of 30.12.95, p. 45

7

Article 2

This Decision shall apply for the duration of the remaining lifetime of the Programme.
Nevertheless, should the Community decide to extend the duration without any substantial
change within the Programme, this Decision would also be extended correspondingly and
automatically if no Party denounces it.

Article 3

This Decision shall enter into force the day of its adoption by the Association Council.

Done at Brussels,

For the Association Council
The President

8

ANNEX I

TERMS AND CONDITIONS FOR THE PARTICIPATION OF THE CZECH REPUBLIC
IN THE FISCALIS PROGRAMME.

As stated in Article 7 of Decision No 888/98/EC6 of the European Parliament and of
the Council of 30 March 1998 establishing a programme of Community action to
ameliorate the indirect
taxation systems of the internal market - the Fiscalis
called “the Programme”) – the Czech Republic’s
programme (hereinafter
participation in the Programme shall be in accordance with the conditions laid down
in the Europe Agreement, the Additional Protocol and insofar as Community law on
indirect taxation so permits. Accordingly, the Czech Republic’s participation in the
Programme’s activities shall be under the following conditions:

–

–

–

Activities foreseen in Article 4 (communication and information-exchange
systems, manuals and guides) will be allowed insofar as Community indirect
taxation provisions make it possible;

Activities foreseen in Article 5 (1) (exchanges of officials) and (2) (seminars)
as well as those foreseen in Article 6 (common training initiative) will be
allowed under the conditions laid down in these articles;

Activities foreseen in Article 5 (3) (multilateral controls) would not be allowed
as the Community legal framework7 for co-operation in this domain is only
applicable to countries which are Member States of the EU.

the submission, assessment and selection of
The terms and conditions for
applications for seminars and exchanges related to officials of the Czech Republic
shall be the same as those applicable to officials of the 15 national administrations of
the Member States of the European Union.

Annex II establishes the financial contribution to the general budget of the European
Union that the Czech Republic will have to pay at the beginning of every financial
year to cover the costs resulting from its participation in the Programme, from 2001
to 2002. The Association Committee is entitled to adapt this contribution whenever
necessary in accordance with the principles laid down in Article 108 (2) of the
Europe Agreement between the European Communities and their Member States, of
the one part, and the Czech Republic, of the other part.

Representatives of the Czech Republic will participate, as observers and for the
points which concern them,
in the Standing Committee on Administrative Co-
operation in the field of Indirect Taxation foreseen in Article 11 (1) of Decision No
888/98/EC. This Committee shall meet without the presence of representatives of the
Czech Republic for the rest of the points, as well as at the time of voting.

The Member States of the European Union and the Czech Republic will make every
effort, within the framework of the existing provisions,
to facilitate the free
movement and residence of all eligible persons to the Programme moving between

OJ L 126 of 28.04.98, p. 1
Directive 77/799/EEC and Regulation 218/92/EEC

9

1.

2.

3.

4.

5.

6

7

6.

7.

8.

the Czech Republic and the EU Member States for the purpose of participating in
activities covered by the Decision.

Without prejudice to the responsibilities of the Commission of the European
Communities and the Court of Auditors of the European Communities in relation to
the monitoring and evaluation of the Programme pursuant to the Decision concerning
Fiscalis,
the participation of the Czech Republic in the Programme will be
continuously monitored on a partnership basis involving the Czech Republic and the
the necessary reports to the
Commission. The Czech Republic will submit
Commission and take part in other specific activities set out by the Community in
that context.

The language to be used as regards the application process, contracts, reports to be
submitted and other administrative arrangements for the Programme, will be one of
the official languages of the European Community.

The Community and the Czech Republic may terminate activities under this Decision
at any time upon twelve months’ notice in writing. Activities in progress at the time
of termination shall continue until their completion under the conditions laid down in
this Decision.

10

ANNEX II

FINANCIAL CONTRIBUTION OF THE CZECH REPUBLIC
TO THE FISCALIS PROGRAMME

1.

2.

3.

4.

5.

The financial contribution of the Czech Republic will be added 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 for the implementation, management and operation of the Fiscalis
programme.

The financial contribution has been calculated considering an average daily
allowance of EURO 146 and an average travel allowance of EURO 695 representing
costs incurred for participating in seminars and exchanges. It is estimated for the
calculation of the financial contribution that the Czech republic will participate in 15
seminars and 25 exchanges as an average number of activities per year. The financial
contribution may be adjusted at the beginning of each year to take into account the
actual number of activities in which the Czech Republic plans to participate during
that year. The adjustment will take place by means of the required call for funds that
the Czech Republic will receive from the Commission, as referred to under item 6
below.

The Czech Republic’s contribution will be of EURO 109.638 for every single year of
participation, unless determined otherwise within the conditions under item 2. From
this sum, an amount of EURO 7.173 will cover supplementary costs of an
the Programme by the
administrative nature related to the management of
Commission stemming from the Czech Republic’s participation.

The Czech Republic will pay the annual supplementary costs of an administrative
nature referred to under item 3 from its national budget.

The Czech Republic will pay 50% of the annual remaining cost of its participation
from its national budget for year 2001 and 60% for year 2002.

Subject to Phare separate programming procedures, the remaining 50% will be paid
from the Czech Republic’s annual Phare allocations – subject to the availability of
the relevant budgetary appropriations, for year 2001; 40% for year 2002. The
requested Phare funds will be transferred to the Czech Republic by means of a
separate Financing Memorandum. Together with the part coming from the Czech
Republic’s State budget, these funds will constitute the Czech Republic’s national
contribution, out of which it will make payments in response to annual calls for funds
from the Commission.

6.

The financial regulation applicable to the general budget of the European Union will
apply, notably to the management of the contribution of the Czech Republic.

Upon entry into force of this Decision, the Commission will send to the Czech
Republic one or more call for funds corresponding to its contribution to the costs of
the activities for the current year. The contribution will be expressed in EURO and
paid into an EURO bank account of the Commission.

11

The Czech Republic will pay its contribution according to the call for funds:

• for the part financed form its national budget, at the latest three months after the

call for funds is sent out;

• for the part financed from Phare, at the latest in a period of 30 days after the

corresponding Phare funds have been sent to the country.

Any delay in the payment of the contribution shall give rise to the payment of
interest by the Czech Republic on the outstanding amount from the due date. The
interest rate corresponds to the rate applied by the European Central Bank, on the due
date, for its operations in EURO, increased by 1,5 percentage points.

The daily subsistence allowances are applicable to all participants in the Programme
and are determined on a country per country basis by the Commission. The Czech
Republic will receive a first budget advance from the Commission at the beginning
of every year. A second advance may be paid at the middle of the year depending on
the actual participation of the Czech Republic in the Programme activities and on the
expected participation for the rest of the year. The Czech department concerned will
use these advances to pay for the travel tickets and daily subsistence allowances for
Czech participants.

Travel costs and subsistence costs incurred by representatives and experts of the
Czech Republic for the purposes of taking part as observers in the work of the
committee referred to in Annex I, point 4 shall be reimbursed by the Commission on
the same basis as the Member States of the European Union.

7.

8.

12

FINANCIAL STATEMENT

TITLE OF OPERATION

Opening of Community Programme Fiscalis to the Czech Republic.

2.

BUDGET HEADING(S) INVOLVED

Revenue: 6091 Revenue accruing from the participation of candidate countries in
Community programmes

Expenditure: B7-030 Economic aid to the associated countries of Central and Eastern
Europe

3.

LEGAL BASIS

Treaty establishing the European Community, and in particular Article 95,
conjunction with Article 300(2), second indent thereof.

in

Additional Protocol8 to the Europe Agreement with the Czech Republic providing for
the opening-up of Community programmes.

Decision No 888/98/EC9 of the European Parliament and of the Council of 30 March
1998 establishing a programme of Community action to ameliorate the indirect
taxation systems of the internal market.

4.

4.1

DESCRIPTION OF OPERATION

General objective

(1)

(2)

(3)

(4)

To enable officials to achieve a high common standard of understanding of
Community law, in particular in the field of indirect taxation and of its
implementation in Member States.

To secure efficient, effective and extensive co-operation among Member
States and between them and the Commission.

To ensure the continuing improvement of administrative procedures to take
account of
through the
the needs of administrations and taxpayers
development and dissemination of good administrative practices.

The Czech Republic's participation in the Community programme Fiscalis
will further contribute to its preparation for accession as a key feature of a
reinforced pre-accession strategy. It will also enable the Czech Republic to
familiarise itself with the procedures and methods used in this Community
programme.

8

9

OJ L 317 of 30.12.95, p. 45
OJ L 126 of 28.04.98, p. 1

13

(5)

(6)

The decision-making process for this participation requires a decision by the
Association Council of the Europe Agreement. This decision sets up terms
and conditions for such participation.

The additional Protocol to the Europe Agreement with the Czech Republic,
provides for the Czech Republic’s participation in Community Programmes
dealing with a wide range of areas. Since it also provides for addition of other
Community areas, activities in the field of internal market can be included
too.

4.2

Period covered and arrangements for renewal

From the entry into force of this Decision until
programme, i.e. 31.12.2002.

the end of this Community

5.

5.1

5.2

5.3

CLASSIFICATION OF EXPENDITURE OR REVENUE

Non-compulsory expenditure

Differentiated appropriations

Type of revenue involved

Since Article 3 of the Additional Protocol stipulates that the Czech Republic itself
will meet the cost of its participation, it will be invited to transfer its contribution to
item 6091 of the EU's budget receipts. However, as the Community may supplement
the Czech Republic’s contribution (through its national Phare allocation), the Czech
Republic will contribute only part of its national budget. The remaining part of this
contribution will be taken from its Phare National Programme. The required Phare
funds will be charged to heading B7-030 and transferred to the Czech Republic by
means of a separate Financing Memorandum. Together with the part coming from
the Czech Republic’s State budget, these funds will constitute the Czech Republic’s
national contribution out of which it will make payments in response to annual calls
for funds from the Commission.

6.

TYPE OF EXPENDITURE OR REVENUE

Expenditure comprises reimbursement of participants’ travel expenses and daily
subsistence allowances, organisational costs and costs incurred through seminars and
exchanges.

As far as revenue is concerned, provision for the Czech Republic's contribution to
cover the cost of its participation is made under item 6091. The revenue will be
allocated to the items for expenditure on the programme concerned and, where
appropriate, to the relevant items of operating expenditure.

The total revenue expected is given under item 7.4.

14

7.

7.1

FINANCIAL IMPACT

Method of calculating total cost of operation (relation between individual and
total costs)

The calculation is based on the following preconditions:

–

–

The Czech Republic’s contribution to the financing of the activities referred to
in the Additional Protocol to the Europe Agreement is calculated according to
the principle that the country bears the costs of participation itself. Heading
6091 has been created in the statement of budget revenue for that purpose.

the financial and budgetary arrangements for

Based on the Additional Protocol to the Europe Agreement with the Czech
Republic,
the programme
concerned are as follows: the costs have been calculated on the basis of various
assumptions related to the participation in a number of 15 seminars and 25
exchanges per year, including average costs of travel of EURO 695 from the
Czech Republic to the country of the host administration, the duration of
exchanges or seminars and average daily subsistence allowance of EURO 146.

On the basis of these assumptions, the total cost of the Czech Republic's participation
will be EURO 109.638 per year.

From the above-mentioned figure, the supplementary cost of an administrative nature
of EURO 7.173 per year is to be borne exclusively by the Czech Republic.

Of the remaining sum, the Czech Republic shall pay 50% from its national budget for
year 2001; 60% for year 2002.

Subject to the Phare programming procedures, the remaining 50% will be paid from
the Czech Republic’s Phare national allocation for year 2001 and 40% for year 2002.

15

7.2

Itemised breakdown of costs in EURO

EXCHANGES

FINANCIAL CONTRIBUTION

Number of exchanges*

Length of exchanges (days)

Number of participants per exchange

Subsistence allowances**

Travel expenses***

TOTAL

PER YEAR

25

14

1

51.100

17.375

68.475

SEMINARS

FINANCIAL CONTRIBUTION

PER YEAR

Number of seminars*

Number of participants in each seminar

Length of seminar (days)

Subsistence allowances**

Travel expenses***

TOTAL

TOTAL SEMINARS+EXCHANGES

7% administrative costs

TOTAL PER YEAR
*

15

2

3

13.140

20.850

33.990

102.465

7.173

109.638

number of exchanges and seminars yearly attended by Member States with the same population as the
Czech Republic
€
€

146/day (average daily subsistence allowance)
695 (average travel allowance)

**
***

16

7.3

Operational expenditure for studies, experts etc. included in Part B of the
budget

None

7.4

Schedule for multi-annual operations:

TOTAL EXPENDITURE:

Item 6091

2001

2002

TOTAL

102.465

102.465

204.930

7.173

7.173

14.346

Seminars +
exchanges

7%
administrati
ve costs

TOTAL

109.638

109.638

219.276

PHARE CONTRIBUTION:

2001

2002

TOTAL

of

50%
operational
expenditures

of

40%
operational
expenditures

Item

B7-030

B7-030

51.232,5

40.986

92.218.5

17

Czech Republic’s contribution from its national budget:

Item 6091

2001

2002

TOTAL

of

50%
operational
expenditures

of

60%
operational
expenditures

Operational
expenditure

7%
administrative
costs

51.232,5

61.479

112.711,5

7.173

7.173

14.346

TOTAL

58.405,5

68.652

127.057,5

8.

FRAUD PREVENTION MEASURES; RESULTS OR MEASURES TAKEN

All the Commission's contracts, agreements and other legal commitments provide for
on-the-spot checks by the Commission and Court of Auditors. Among other things,
the beneficiaries of the operations are obliged to file reports and financial statements.
These are analysed from the point of view of their content and the eligibility of the
expenditure in line with the objective of Community financing.

The anti-fraud provisions of the basic budget headings apply to this heading too
when adapted to the case of the Czech Republic.

9.

9.1

ELEMENTS OF COST-EFFECTIVENESS ANALYSIS

Specific and quantified objectives; target population

The main objectives of the Programme are to contribute to the achievement of a high
common standard of understanding of Community legislation in the field of indirect
taxation, secure efficient co-operation among Member States and the Commission
and improve administrative procedures.

The Fiscalis programme allows exchanges of officials involved in implementing
Community legislation and the organisation of seminars.

The aim of opening up the Community programme Fiscalis is to bring to the Czech
Republic the same benefits as the Member States of the European Union already
enjoy from the Programme. The objective for each year is to have Czech officials
participate in an average number of 25 exchanges by a placement in one of the 15
EU members and in an average number of 15 seminars.

The integration of Czech officials in Community networks will make a definite
contribution to preparing the Czech Republic for future membership.

18

9.2

Monitoring and evaluation of the operation

The monitoring and evaluation procedures included in the Fiscalis programme will
also cover Czech participants.

10.

ADMINISTRATIVE EXPENDITURE (SECTION III, PART A OF THE BUDGET)

Actual mobilisation of the necessary administrative resources will depend on the
Commission’s annual decision on the allocation of resources, taking into account the
number of staff and additional amounts authorised by the budgetary authority.

10.1

Effect on the number of posts

Type of post

Staff required to manage
the operation

Source

Duration

Per year

Permanent
posts

Temporary
posts

Additional
resources

Existing
resources of the
DG or
department
concerned

Officials or
temporary staff

A

B

C

0,02

0,02

0,02

resources

Other
(Technical
assistance, item A-
7002)

0,02

0,02

0,02

TOTAL

0,06

0,06

19

10.2

Overall financial impact of additional human resources

(in EURO)

Total

Method of calculation (total cost
of the action per year)

EURO

6.4800,06 man/year x 108.000 EURO

Officials *

Temporary staf

Other
assistance, item A-7002)

resources

(Technical

TOTAL

6.480

*

By using existing resources required to manage the operation (calculation based on A-1, A-2, A-4, A-5,
A-7).

10.3

Increase in other administrative expenditure as a result of the operation

2001

2002

TOTAL

A.701
(missions)*

1.438

1.438

2.876

A.7031

5.735

5.735

11.470

(compulsory
committees)**

TOTAL

7.173

7.173

14.346

*
**

Average cost for a 2-day mission of 2 officials per year in the Czech Republic
Participation of the Czech Republic in the SCAC meetings

The above expenditure will be met from the receipts (art. 4 § 2 third indent of the financial
regulation) received from the Czech Republic (see point 5.3 and 7.4 of the financial
statement).

20