Recommendation for a Council Decision concerning the accession of Bulgaria and Romania to the Convention of 26 July 1995, drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests, the Protocol of 27 September 1996, drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities' financial interests, the Protocol of 29 November 1996, drawn up on the basis of Article K.3 of the Treaty on European Union, the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests and the Second Protocol of 19 June 1997, drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities' financial interests
Date: 2007-06-06
Institutions: European Commission
Subjects: Bulgaria, Community budget, Romania, accession to the European Union, fraud against the EU, protocol to an agreement

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 6.6.2007 
COM(2007) 277 final 

2007/0100 (CNS) 

Recommendation for a 

COUNCIL DECISION 

concerning the accession of Bulgaria and Romania to the Convention of 26 July 1995, 
drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection 
of the European Communities' financial interests, the Protocol of 27 September 1996, 
drawn up on the basis of Article K.3 of the Treaty on European Union, to the 
Convention on the protection of the European Communities' financial interests, the 
Protocol of 29 November 1996, drawn up on the basis of Article K.3 of the Treaty on 
European Union, the Protocol on the interpretation, by way of preliminary rulings, by 
the Court of Justice of the European Communities of the Convention on the protection 
of the European Communities' financial interests and the Second Protocol of 19 June 
1997, drawn up on the basis of Article K.3 of the Treaty on European Union, to the 
Convention on the protection of the European Communities' financial interests 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

The 2005 Act of accession of Bulgaria and Romania1 has introduced a simplified system for 
the accession of Bulgaria and Romania to the conventions (and protocols) concluded by the 
Member States on the basis of Art. 34 TEU (previously Art. K.3 TEU) or Art. 293 TEC. It is 
indeed  not  anymore  necessary,  as  in  the  past,  to  negotiate  and  conclude  specific  accession 
protocols to these conventions (which would have implied ratification by 27 States): Article 
3(3) of the Act provides simply that Bulgaria and Romania accede to these conventions and 
protocols by virtue of the Act of Accession. 

Article  3(3)  and  3(4)  of  the  Act  of  Accession  provide  that,  to  that  effect,  the  Council  shall 
adopt  a  decision  in  order  to  determine  the  date  on  which  these  conventions  shall  enter  into 
force  for  Bulgaria  and  Romania  and  to  make  all  the  necessary  adjustments  to  these 
conventions required by reason of the accession of the two new Member States (which would 
include,  in  any  event,  the  adoption  of  the  conventions  in  the  Bulgarian  and  Romanian 
languages,  so  that  these  versions  can  be  "equally  authentic").  The  Council  shall  act  on  a 
recommendation of the Commission, after consulting the European Parliament. 

Annex  I  to  the  Act  of  Accession  gives  the  list  of  the  seven  conventions  and  protocols 
concerned  in  the  Justice  and  Home  Affairs  area.  The  list  includes  the  Convention  on  the 
protection  of  the  European  Communities'  financial  interests  of  26.7.1995,2  its  Protocols  of 
27.9.1996,3 of 29.11.19964 and the 2nd Protocol of 19.6.1997,5 all adopted under Title VI EU 
Treaty,  set  out  to  establish  a  common  base  for  the  criminal-law  protection  of  the  EC’s 
financial interests. The Convention and its Protocols of 27.9.1996 and of 29.11.1996 entered 
into  force  on  17  October  2002  following  ratification  by  the  then  15  Member  States. 
Ratification of the 2nd Protocol is still awaited by Italy. 

There is no need for this Commission Recommendation to make the adjustments required by 
reason  of  the  accession  of  Bulgaria  and  Romania  to  the  aforementioned  Convention  and  its 
Protocols, in accordance with Article 3(4) of the Act of Accession. 

In  view  of  the  foregoing  the  Commission  recommends  that  the  Council  takes  a  decision 
concerning the accession of Bulgaria and Romania to the Convention on the protection of the 
European Communities' financial interests and its Protocols. 

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2 

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5 

OJ L 157, 21.6.2005, p. 203. 
Convention on the protection of the European Communities' financial interests, OJ C 316, 27.11.1995, 
p. 49. 
Protocol  to  the  Convention  on  the  protection  of  the  European  Communities'  financial  interests,  OJ 
C 313, 23.10.1996, p. 2. 
Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European 
Communities of the Convention on the protection of the European Communities' financial interests, OJ 
C 151, 20.5.1997, p. 2. 
Second Protocol to the Convention on the protection of the European Communities' financial interests, 
OJ C 221, 19.7.1997, p. 12. 

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2007/0100 (CNS) 

Recommendation for a 

COUNCIL DECISION 

concerning the accession of Bulgaria and Romania to the Convention of 26 July 1995, 
drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection 
of the European Communities' financial interests, the Protocol of 27 September 1996, 
drawn up on the basis of Article K.3 of the Treaty on European Union, to the 
Convention on the protection of the European Communities' financial interests, the 
Protocol of 29 November 1996, drawn up on the basis of Article K.3 of the Treaty on 
European Union, the Protocol on the interpretation, by way of preliminary rulings, by 
the Court of Justice of the European Communities of the Convention on the protection 
of the European Communities' financial interests and the Second Protocol of 19 June 
1997, drawn up on the basis of Article K.3 of the Treaty on European Union, to the 
Convention on the protection of the European Communities' financial interests 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on European Union,  

Having regard to the Act of accession of Bulgaria and Romania, and in particular Article 3 (4) 
thereof, 

Having regard to the recommendation from the Commission6, 

Having regard to the opinion of the European Parliament7, 

Whereas: 

(1) 

(2) 

The Convention on the protection of the  European Communities'  financial interests8, 
signed  on  26  July  1995  and  drawn  up  on  the  basis  of  Article  K.3  of  the  Treaty  on 
European Union, (hereinafter referred to as “the Convention on the protection of the 
European Communities' financial interests”). The Convention on the protection of the 
European Communities' financial interests entered into force on 17 October 2002. 

The  Convention  on  the  protection  of  the  European  Communities'  financial  interests 
was complemented by the Protocol of 27 September 1996, drawn up on the basis of 
Article K.3 of the Treaty on European Union, to the Convention on the protection of 
the European Communities' financial interests9 (hereinafter referred to as “the Protocol 
of 27 September 1996”) and the Protocol of 29 November 1996, drawn up on the basis 

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7 
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OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ C 316, 27.11.1995, p. 49 
OJ C 313, 23.10.1996, p. 2. 

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(3) 

(4) 

of  Article  K.3  of  the  Treaty  on  European  Union,  on  the  interpretation,  by  way  of 
preliminary  rulings,  by  the  Court  of  Justice  of  the  European  Communities  of  the 
Convention  on  the  protection  of  the  European  Communities'  financial  interests10 
(hereinafter referred to as “the Protocol of 29 November 1996”), which both entered 
into force on 17 October 2002. 

The  Convention  on  the  protection  of  the  European  Communities'  financial  interests 
was further complemented by the Second Protocol of 19 June 1997, drawn up on the 
basis  of  Article  K.3  of  the  Treaty  on  European  Union,  to  the  Convention  on  the 
protection  of  the  European  Communities'  financial  interests11  (hereinafter  referred  to 
as “the Second Protocol of 19 June 1997”) which has not yet entered into force. 

Article 3 (3) of the Act of Accession provides that Bulgaria and Romania accede to the 
conventions and protocols concluded between the Member States, listed in Annex I to 
the Act of Accession, which comprises, inter alia, the Convention on the protection of 
the European Communities' financial interests, the Protocol of 27 September 1996, the 
Protocol of 29 November 1996 and the Second Protocol of 19 June 1997. They are to 
enter  into  force  in  relation  to  Bulgaria  and  Romania  on  the  date  determined  by  the 
Council, 

HAS DECIDED AS FOLLOWS:  

Article 1 

The  texts  of  the  Convention  on  the  protection  of  the  European  Communities'  financial 
interests,  the  Protocol  of  27  September  1996,  the  Protocol  of  29  November  1996  and  the 
Second  Protocol  of  19  June  1997,  drawn  up  in  the  Bulgarian  and  Romanian  languages  and 
annexed to this Decision, shall be authentic.  

Article 2 

The Convention on the protection of the European Communities' financial interests, 
the Protocol of 27 September 1996 and the Protocol of 29 November 1996 shall enter 
into force in relation to between Bulgaria and Romania on the first day of the first 
month following the date of adoption of this Decision, unless they have already come 
into force for Bulgaria or Romania before that date. 

The  Second  Protocol  of  19  June  1997  shall  enter  into  force  in  relation  to  Bulgaria 
and Romania on the same date when that Protocol enters into force with regard to the 
last State, which was a member of the European Union at the date of the adoption by 
the Council of the act drawing up that Protocol12. 

OJ C 151, 20.5.1997, p. 2. 
OJ C 221, 19.7.1997, p. 12. 
Council Act of 19 June 1997 drawing up the Second Protocol of the Convention on the protection of the 
European Communities' financial interests, OJ C 221, 19.7.1997, p. 11. 

1. 

2. 

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Article 3 

This  Decision  shall  take  effect  on  the  day  following  that  of  its  publication  in  the  Official 
Journal of the European Union. 

Done at Brussels,  

For the Council 
The President 

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ANNEX 1 

Text of the Convention of 26 July 1995, drawn up on the basis of Article K.3 of the Treaty on 
European  Union,  on  the  protection  of  the  European  Communities'  financial  interests  in  the 
Bulgarian and Romanian languages 

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ANNEX 2 

Text of the Protocol of 27 September 1996, drawn up on the basis of Article K.3 of the Treaty 
on  European  Union,  to  the  Convention  on  the  protection  of  the  European  Communities' 
financial interests in the Bulgarian and Romanian languages 

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ANNEX 3 

Text of the Protocol of 29 November 1996, drawn up on the basis of Article K.3 of the Treaty 
on  European  Union,  on  the  interpretation,  by  way  of  preliminary  rulings,  by  the  Court  of 
Justice  of  the  European  Communities  of  the  Convention  on  the  protection  of  the  European 
Communities' financial interests in the Bulgarian and Romanian languages 

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ANNEX 4 

Text  of  the  Second  Protocol  of  19  June  1997,  drawn  up  on  the  basis  of  Article  K.3  of  the 
Treaty  on  European  Union,  to  the  Convention  on  the  protection  of  the  European 
Communities' financial interests in the Bulgarian and Romanian languages 

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