BE FULLY SCRUTINIZED ;
WHEREAS IT IS FOR MEMBER STATES TO DETERMINE THE FREQUENCY AND SCOPE OF SUCH SCRUTINY , PARTICULARLY IN THE LIGHT OF THE NATURE OF THE TRANSACTIONS CARRIED OUT UNDER THEIR RESPONSIBILITY AND OF 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 , ACCORDING TO THE INFORMATION AVAILABLE , 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 ;
WHEREAS THE SCRUTINY OF PARTICULAR BOOK RECORDS OF STOCK KEPT BY THE UNDERTAKINGS SHOULD , IN APPROPRIATE CASES , BE SUPPLEMENTED BY COMPARISON WITH OTHER INFORMATION ENABLING THEIR ACCURACY TO BE VERIFIED ;
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 IN ORDER TO TAKE INTO ACCOUNT THE INTERNATIONAL STRUCTURE OF AGRICULTURAL TRADE ;
WHEREAS INFORMATION COLLECTED DURING THE SCRUTINY OF COMMERCIAL DOCUMENTS MUST BE PROTECTED BY PROFESSIONAL SECRECY ;
WHEREAS AN EXCHANGE OF INFORMATION AT COMMUNITY LEVEL SHOULD BE INTRODUCED SO THAT THE RESULTS OF THE IMPLEMENTATION OF THIS DIRECTIVE MAY BE USED TO THE BEST ADVANTAGE ;
WHEREAS , PURSUANT TO THIS DIRECTIVE , CERTAIN MEMBER STATES MUST INTRODUCE A NEW SYSTEM OF SCRUTINY ENTAILING INTER ALIA THE TRAINING OF A TEAM OF SPECIALIZED INSPECTORS ; WHEREAS PROVISION SHOULD THEREFORE BE MADE FOR A TRANSITIONAL PERIOD DURING WHICH THE NUMBER OF INSPECTIONS MAY BE MORE LIMITED ,
HAS ADOPTED THIS DIRECTIVE :
ARTICLE 1
1 . THIS DIRECTIVE 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 DIRECTIVE ' COMMERCIAL DOCUMENTS ' MEANS ALL THE BOOKS , REGISTERS , VOUCHERS AND SUPPORTING DOCUMENTS , ACCOUNTS AND CORRESPONDENCE RELATING TO THE UNDERTAKING ' S BUSINESS ACTIVITY , IN SO FAR AS THESE DOCUMENTS MAY BE USEFUL TO THE SCRUTINY 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