CELEX: 51989PC0290
Language: en
Date: 1989-06-15
Title: 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

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)
 ---pagebreak---                                    -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
 ---pagebreak---                                      -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
 ---pagebreak---                                   - 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.
 ---pagebreak---                                    - 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;
 ---pagebreak---                                   - 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;
 ---pagebreak---                                      - 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.
 ---pagebreak---                                    - 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.
 ---pagebreak---                                   - 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.
 ---pagebreak---                                   - 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.
 ---pagebreak---                                   - 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.
 ---pagebreak---                                   - 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.
 ---pagebreak---                                  - 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.
 ---pagebreak---                                   - 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
 ---pagebreak---                                  - 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;
 ---pagebreak---                                  - 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.
 ---pagebreak---                                   - 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
 ---pagebreak---                FINANCIAL              STATEMENT
                                                                            D*tt :     1.6.1989
 1. BUDGET HEADING :
                       298                        APPROPRIATIONS : 7û*TO 1 Wu N S (ïnc l u d i n g 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               PERIOD OF 12 MONTHS  CURRENT FINANCIAL YEAR  FOLLOWING FINANCIAL Tfc'AR
 5.0 EXPENDITURE                                                      L_Ô8     2            L_J?Q     2
     - CHARGED TO THE EC 3U0GET U >        5. 74 Mio Ecu             NONE                 5. 74 Mio ECU
                                            Maximum                                      maximum
                                            1991              1992               1993 -,          1994
 5.0.1 ESTIMATED EXPENDITURE              4.86 Mio Ecu      4.86 Mio Ecu     2.43 Mio Ecu      2.43 Mio Ecu
                                          maximum             maximum         maximum            maximum
 S.2 METHOD OF CALCULATION
                           Maximum budgetary effects 1990-1994 : SEE ANNEXE
XBOOMNOQOMMmi^^
                                                                                                         XXftttft
XraXMKXX»0«tt»mX)OO^^
                                                                                                         XXXWflW
                        ^fflWHTOONS                                                                        '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
 ---pagebreak---                                                                          Ai
          PROPOSITION DE MODIFICATION DE LA DIRECTIVE 77/435/CEE
       Effets budgétaires maximaux pendant les 5 premières années
1) Calcul de base
   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.
 ---pagebreak---                                  •2-
 :alcul par année
Année 1 - 1990 (50 X + frais d'installation à 100%)
a) pour rémunérations (art.12)
           500.000 X 5                                2.500.000
           250.000 X 6                                1.500.000
            50.000 X 1                                   50.000
                                                      4.050.000 ECU
b)   pour formation (art.13)
         100.000 X 5                                500.000
          50.000 X 6                                300.000
          10.000 X 1                                 10.000
                                                    810.000 ECU
c)   pour matériel Informatique et bureautique (art.14)
         100.000 X 5                                500.000
          60.000 X 6                                360.000
          20.000 X 1                                 20.000
                                                    880.000 ECU
                                 TOTAL            5.740.000 ECU
Année 2 et Année 3 1991-1992 (50 X)
a) pour rémunérations (art.12)
           500.000 X 5                                2.500.000
           250.000 X 6                                1.500.000
            50.000 X 1 .                                 50.000
                                                      4.050.000 ECU
b) pour formation (art.13)
         100.000 X 5                                500.000
          50.000 X 6                                300.000
          10.000 X 1                                 10.000
                                                    810.000 ECU
                                     TOTAL (par année) : 4.860.000 ECU
 ---pagebreak---                                                                       A*
                                -3-
Année 4 et Année 5 1993-1994 (25 X)
a) pour rémunération (art.12)
        250.000 X 5                              1.250.000
        125.000 x 6                                750.000
         25.000 X 1                                 25.000
                                                 2.025.000 ECU
b)  pour formation (art.13)
        50.000 X 5                                 250.000
        25.000 X 6                                 150.000
         5.000 X 1                                   5.000
                                                   405.000 ECU
                            TOTAL( par année) -  2.430.000 ECU
Effet budgétaire total (maximun) pour tout le projet pendant les cinq
    Année 1 (1990):         5.740.000 ECU
    Année 2 (1991):         4.860.000 ECU
    Année 3 (1992):         4.860.000 ECU
    Année 4 (1993):         2.430.000 ECU
    Année 5 (1994):         2.430.000 ECU
                    TOTAL  20.320.000 ECU
 ---pagebreak--- 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.
 ---pagebreak---  ---pagebreak--- 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
 ---pagebreak---                                             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                                        16.6.1989
Catalogue number: CB-C0-89-253-EN-C
ISBN 92-77-51091-9
€
COMMISSION OF THE EUROPEAN COMMUNITIES