CELEX: 22020A0622(01)
Language: en
Date: 2014-06-04 00:00:00
Title: International Agreement between the European Union and the Republic of Turkey on the participation of the Republic of Turkey in the Union programme Horizon 2020 – the Framework Programme for Research and Innovation (2014-2020)

22.6.2020   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 199/1
               
            
         INTERNATIONAL AGREEMENT
         between the European Union and the Republic of Turkey on the participation of the Republic of Turkey in the Union programme Horizon 2020 – the Framework Programme for Research and Innovation (2014-2020)
         THE EUROPEAN COMMISSION, hereinafter referred to as ‘the Commission’, on behalf of the European Union,
         of the one part, and
         THE GOVERNMENT OF THE REPUBLIC OF TURKEY, hereinafter referred to as ‘Turkey’,
         of the other part, hereinafter jointly referred to as ‘the Parties’,
         WHEREAS:
         
                     (1)
                  
                  
                     The Framework Agreement between the European Community and the Republic of Turkey on the General Principles for the participation of Turkey in Community Programmes was adopted on 26 February 2002 and entered into force on 5 September 2002 (hereinafter called ‘the Framework Agreement’) (1), leaving the Commission and the competent authorities of Turkey to determine by a Memorandum of Understanding (2) the specific terms and conditions, including the financial contribution, with regard to such participation in each particular programme.
                  
               
                     (2)
                  
                  
                     The new Union programme for research and innovation ‘Horizon 2020- Framework Programme for Research and Innovation’ (2014-2020) (hereinafter referred to as ‘the Programme’) was established by Regulation (EU) No 1291/2013 of the European Parliament and of the Council (3).
                  
               
                     (3)
                  
                  
                     Horizon 2020 aims at contributing to achieving the European Research Area and the Innovation Union.
                  
               
                     (4)
                  
                  
                     Pursuant to Article 7 of Regulation (EU) No 1291/2013, on association to Horizon 2020, the specific terms and conditions regarding the participation, including the financial contribution, which should be based on the gross domestic product of the associated country, shall be determined by an international agreement between the Union and the associated country,
                  
               HAVE AGREED AS FOLLOWS:
         
            Article 1
            Scope – The Programme
            
               1.   Turkey shall participate as associated country in ‘the Programme’, consisting of:
               Regulation (EU) No 1291/2013, establishing the Horizon 2020 Framework Programme for Research and Innovation (2014-2020);
               Regulation (EU) No 1290/2013 of the European Parliament and of the Council (4) laying down the rules for the participation and dissemination in ‘Horizon 2020 – the Framework Programme for Research and Innovation (2014-2020)’and repealing Regulation (EC) No 1906/2006 including delegated acts and any other subsequent rules;
               Council Decision 2013/743/EU (5) establishing the Specific Programme implementing Horizon 2020 and any other rule pertaining to the implementation of the Horizon 2020 programme.
            
            
               2.   Regulation (EC) No 294/2008 of the European Parliament and of the Council (6) as amended by Regulation (EU) No 1292/2013 (7) establishing the European Institute of Innovation and Technology shall also apply to participation of Turkish entities in the Knowledge and Innovation Communities.
            
         
         
            Article 2
            Terms and conditions of participation in the Programme
            
               1.   Turkey shall participate in the activities of the Programme in conformity with the objectives, criteria and procedures defined in the Programme and the terms and conditions specified in this Agreement and the annexes thereto.
            
            
               2.   Legal entities established in Turkey shall participate in indirect actions of the Programme under the same conditions as those applicable to legal entities of Member States of the European Union, subject to the terms and conditions established by, or referred to in this Agreement.
            
            
               3.   Legal entities established in Turkey shall participate in the activities of the Joint Research Centre under the same conditions as those applicable to legal entities of the Member States in the European Union.
            
            
               4.   Legal entities established in Turkey shall participate in the activities of the Knowledge and Innovation Communities.
            
            
               5.   In case the Union makes provisions for the implementation of Articles 185 and 187 of the Treaty on the Functioning of the European Union (TFEU), Turkey shall be allowed to participate in the legal structures created under these provisions, in conformity with the decisions and regulations that have been or will be adopted for the establishment of these legal structures. Legal entities established in Turkey shall participate in the indirect actions based on Articles 185 and 187 of the TFEU.
            
            
               6.   To participate in the Programme Turkey shall pay its financial contribution to the general budget of the European Union in accordance with Article 3 hereunder and Annex II.
            
            
               7.   Representatives of Turkey shall be allowed to participate, as observers, in the committees responsible for monitoring the implementation of the Programme for which Turkey contributes financially and for points which concern Turkey.
               These committees shall meet without the presence of the representatives of Turkey at the time of voting. Turkey will be informed of the result.
               Participation as referred to in this paragraph shall take the same form, including procedures for receipt of information and documentation, as that applicable to representatives from Member States of the European Union.
            
            
               8.   Representatives of Turkey shall participate in the Board of Governors of the Joint Research Centre according to the Rules of Procedure for the Board of Governors of the Joint Research Centre. Participation as referred to in this paragraph shall take the same form, including procedures for receipt of information and documentation, as that applicable to representatives from Member States of the European Union.
            
            
               9.   One of the official languages of the Union, in this case English, shall be used for the procedures related to requests, grant agreements and reports, as well as for other legal and administrative aspects of the Programme.
            
            
               10.   Travel costs and subsistence costs incurred by representatives and experts of Turkey for the purposes of taking part as observers in the work of the committee referred to in Article 10.1 of Decision 2013/743/EU establishing the Specific Programme implementing Horizon 2020, or other meetings related to the implementation of the Programme, shall be reimbursed by the Commission on the same basis as and in accordance with the procedures currently in force for representatives of the Member States of the European Union.
            
         
         
            Article 3
            Financial contribution
            
               1.   Turkey shall pay for each year of participation in the Programme a financial contribution to the general budget of the European Union.
               The financial contribution of Turkey shall be added to the amount earmarked each year in the general budget of the European Union to meet the financial obligations arising out of different forms of measures necessary for the implementation, management and operation of the Programme.
            
            
               2.   Part of the financial contribution of Turkey may be financed under the relevant Union external aid instruments, if Turkey so requests.
            
            
               3.   The rules governing the financial contribution of Turkey are set out in Annex II of this Agreement.
            
         
         
            Article 4
            Reporting and evaluation
            
               1.   Without prejudice to the responsibilities of the Commission and the Court of Auditors of the European Union in relation to the monitoring and the evaluation of the Programme, the participation of Turkey in the Programme shall be continuously monitored on a partnership basis involving the Commission and Turkey.
            
            
               2.   The rules concerning the financial control, recovery and other antifraud measures are laid down in Annex III of this Agreement.
            
            
               3.   Turkey shall also submit to the Commission relevant reports for the purpose of evaluating its participation in the Programme and the discussions in the Joint Committee to be established under this Agreement.
            
         
         
            Article 5
            EU-Turkey Research and Innovation Committee
            
               1.   A Committee shall be established under this Agreement to be called ‘EU – Turkey Research and Innovation Committee’ and hereafter referred to as the Joint Committee.
            
            
               2.   The functions of the Joint Committee shall include:
               
                           —
                        
                        
                           Ensure reviewing and evaluating implementation of this Agreement;
                        
                     
                           —
                        
                        
                           Examining any measure of a nature to improve and develop cooperation.
                        
                     
            
               3.   The Joint Committee shall meet at the request of either of the Parties. The Committee shall adopt its rules of procedure.
            
            
               4.   The Joint Committee shall be composed of the representatives of the European Union and Turkey.
            
         
         
            Article 6
            Entry into force
            Following its signature, this Agreement shall enter into force on the date when Turkey has notified the Commission, through diplomatic channels, that all its necessary internal conditions for entry into force of this Agreement have been fulfilled.
         
         
            Article 7
            Final provisions
            
               1.   This Agreement shall be provisionally applicable upon signature. It shall apply as from 1 January 2014 and for the entire duration of the Programme.
            
            
               2.   This Agreement can be terminated by either Party at any time during the duration of the Programme by a written notice informing of the intent to terminate participation in the Programme.
               Subject to the provisions hereunder, termination shall take effect three calendar months after the date at which the written notice reaches its addressee.
               The expiry and/or termination of this Agreement shall not affect:
               
                           (a)
                        
                        
                           any projects or activities in progress;
                        
                     
                           (b)
                        
                        
                           the implementation of any contractual arrangements applying to these projects and activities as set forth in subparagraph 2(a) above.
                        
                     In case of termination of this Agreement, the Union shall reimburse to Turkey the part of its contribution to the general budget of the European Union that will not be spent because of the termination.
            
            
               3.   The Annexes form an integral part of this Agreement.
            
            
               4.   This Agreement may only be amended in writing by common consent of the Parties.
            
            
               5.   Turkey’s association to the subsequent Union framework programme for research and innovation, if Turkey so requests, shall be the subject of a new Agreement to be agreed among the Parties.
            
         
         
            Done in Istanbul on 4 June, in the year two thousand and fourteen, in two originals, in English and in Turkish language, each of these texts being equally authentic.
            
               
                  For the Republic of Turkey,
               
               Ahmet YÜCEL
               
                  Acting Undersecretary of Ministry for EU Affairs of the Republic of Turkey
               
            
            
               
                  For the Commission,
               
               
                  on behalf of the European Union
               
               Robert-Jan SMITS
               
                  Director-General for Research and Innovation
               
               
                  European Commission
               
            
         
         
            (1)  OJ L 61, 2.3.2002, p. 29.
         
            (2)  This International Agreement constitutes and has the same legal effects as a Memorandum of Understanding stated under the Framework Agreement on terms and conditions on participation in Community programmes.
         
            (3)  Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 – the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC (OJ L 347, 20.12.2013, p. 104).
         
            (4)  Regulation (EU) No 1290/2013 of the European Parliament and of the Council of 11 December 2013 laying down the rules for participation and dissemination in "Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020)" and repealing Regulation (EC) No 1906/2006 (OJ L 347, 20.12.2013, p. 81).
         
            (5)  Council Decision 2013/743/EU of 3 December 2013 establishing the specific programme implementing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decisions 2006/971/EC, 2006/972/EC, 2006/973/EC, 2006/974/EC and 2006/975/EC (OJ L 347, 20.12.2013, p. 965).
         
            (6)  Regulation (EC) No 294/2008 of the European Parliament and of the Council of 11 March 2008 establishing the European Institute of Innovation and Technology (OJ L 97, 9.4.2008, p. 1).
         
            (7)  Regulation (EU) No 1292/2013 of the European Parliament and of the Council of 11 December 2013 amending Regulation (EC) No 294/2008 establishing the European Institute of Innovation and Technology (OJ L 347, 20.12.2013, p. 174).
      
      
         
            ANNEX I
            Terms and conditions for the participation of legal entities of Turkey in the Programme
            
               1.   
               
                  For the purpose of the participation of Turkey in the Programme a legal entity of Turkey is defined as any natural person or any legal person established in Turkey under national law, which has legal personality and which may, acting in its own name, exercise rights and be subject to obligations. In the case of natural persons, references to establishment are deemed to refer to habitual residence.
               
            
            
               2.   
               Participation of legal entities of Turkey in the Programme shall follow the conditions laid down for legal entities being established in an ‘associated country’ as specified in the rules for participation.
               Legal entities established in Turkey shall be eligible for the financial instruments established under the Horizon 2020 Programme.
               A legal entity established in another country associated to the Programme enjoys the same rights and obligations under this Agreement as legal entities that are established in a Member State provided that this associated country in which the entity is established has also agreed to award legal entities from the other associated countries the same rights and obligations.
            
            
               3.   
               
                  Legal entities of Turkey shall be taken into consideration, alongside Union ones, for the selection of independent experts for the tasks, and under the conditions foreseen in the rules for participation.
               
            
            
               4.   
               
                  The Parties will make every effort, within the framework of the existing provisions, to facilitate the free movement and residence of scientists participating in the activities covered by this Agreement and to facilitate cross-border movement of goods and services intended for use in such activities.
               
            
         
      
      
         
            ANNEX II
            Rules governing the financial contribution of Turkey to the Programme (2014-2020)
            I.   Calculation of Turkey’s financial contribution
            
            
                     
                        1.
                     
                     
                        The financial contribution of Turkey to the Programme shall be established on a yearly basis in proportion to, and in addition to, the amount available that year in the general budget of the European Union for commitment appropriations needed for the implementation, management and operation of the Programme.
                     
                  
                     
                        2.
                     
                     
                        The proportionality factor governing the contribution of Turkey is equal to the ratio between the gross domestic product, at market prices, of Turkey, and the sum of gross domestic products, at market prices, of the Member States of the European Union and Turkey.
                        The gross domestic products will be the latest published for the same year from the Statistical Office of the European Communities (Eurostat), available at the time of the negotiation of this Agreement (i.e. year 2011). The proportionality factor established for the first year of participation as 4,184 % will remain fixed for the years thereafter.
                     
                  
                     
                        3.
                     
                     
                        In order to facilitate its participation in the Programme, the contribution of Turkey will be implemented for the respective financial years by applying a correction factor of 0,14 as follows:
                        
                                    —
                                 
                                 
                                    Financial year 2014: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2015: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2016: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2017: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2018: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2019: contribution according to paragraph 1 and the proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14;
                                 
                              
                                    —
                                 
                                 
                                    Financial year 2020: contribution according to paragraph 1 and proportionality factor fixed in accordance with paragraph 2, multiplied by 0,14.
                                 
                              
                  
                     
                        4.
                     
                     
                        In the fourth year after this Agreement becomes applicable, the Parties shall review the correction factor governing the financial contribution of Turkey on the basis of the data concerning participation of Turkish entities in indirect and direct actions under the Programme in the years 2014-2016.
                     
                  
                     
                        5.
                     
                     
                        The Commission shall communicate to Turkey, as soon as possible and at the latest on 1 September of the year before each financial year, the following information together with relevant background material:
                        
                                    —
                                 
                                 
                                    The amounts in commitment appropriations in the statement of expenditure of the draft budget of the European Union corresponding to the Programme;
                                 
                              
                                    —
                                 
                                 
                                    The estimated amount of the contributions derived from the draft budget, corresponding to the participation of Turkey in the Programme according to the above paragraphs 1, 2, 3 and 4.
                                 
                              Once the general budget has been finally adopted, the Commission shall communicate to Turkey, in the statement of expenditure corresponding to Turkey’s participation, the final amounts referred to in the first subparagraph.
                     
                  II.   Payment of Turkey’s financial contribution
            
            
                     
                        1.
                     
                     
                        The Commission shall issue, at the latest on 30 January and on 15 June of each financial year, a call for funds to Turkey corresponding to its contribution under this Agreement.
                     
                  
                     
                        2.
                     
                     
                        These calls for funds shall provide, respectively, for the payment of:
                        
                                    —
                                 
                                 
                                    six-twelfths of Turkey’s contribution not later than 60 days after the date of the call for funds; and
                                 
                              
                                    —
                                 
                                 
                                    six-twelfths of Turkey’s contribution not later than 60 days after the date of the second call for funds.
                                 
                              The first call for funds for each financial year shall be calculated on the basis of the amount set out in the statement of revenue of the draft budget: the regularisation of the amount thus paid shall be made with the payment of the second call for funds for the same financial year.
                        For the first year of implementation of this Agreement, the Commission shall issue a first call for funds with retro-active effect, within 30 days of signature. Should this call be issued after 15 June, it shall provide for the payment of twelve/twelfths of Turkey’s contribution within 60 days, calculated on the basis of the amount set out in the statement of revenue of the budget.
                     
                  
                     
                        3.
                     
                     
                        In the last year of the Programme, one call for funds shall be issued by the Commission at the latest on 15 June corresponding to the full amount of the Turkish financial contribution for the financial year 2020. The full amount of Turkish contribution shall be paid no later than 60 days after the call for funds in 2020.
                     
                  
                     
                        4.
                     
                     
                        The contribution of Turkey shall be expressed and paid in Euros.
                     
                  
                     
                        5.
                     
                     
                        Payment by Turkey shall be credited to the Union 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.
                     
                  
                     
                        6.
                     
                     
                        Turkey shall pay its contribution under this Agreement as specified in point II, 2 of Annex II.
                        Any delay in the payment of the contribution shall give rise to the payment of default interest by Turkey on the outstanding amount from the due date. The interest rate for amounts receivable not paid on the due date shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the Official Journal of the European Union, in force on the first calendar day of the month in which the due date falls, increased by one and a half percentage points.
                        In case the delay in the payment of the contribution is such that it may significantly jeopardise the implementation and management of the Programme, participation of Turkey in the Programme will be suspended by the Commission following the absence of payment 20 working days after a formal letter of reminder, without prejudice to the Union’s obligations according to grant agreements and/or contracts already concluded pertaining to the implementation of selected indirect actions.
                     
                  
                     
                        7.
                     
                     
                        At the latest on 30 June of the year following a financial year, the statement of appropriations for the Programme of that financial year, shall be prepared and transmitted to Turkey for information, according to the format of the Commission’s revenue and expenditure account.
                     
                  
                     
                        8.
                     
                     
                        The Commission, at the time of the closure of the accounts relating to each financial year, 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 Turkey.
                        This regularisation shall take into consideration modifications which have taken place, either by transfer, cancellations, carry-overs, de-commitments, or by supplementary and amending budgets during the financial year.
                        This regularisation shall occur at the time of the second payment for the next financial year, and for the last year in July 2021. Further regularisation shall occur every year until 2023.
                     
                  
      
      
         
            ANNEX III
            Financial control of Turkish participants in the Programme
            I.   Direct Communication
            
            The Commission shall communicate directly with the participants in the Programme established in Turkey and with their subcontractors. They may submit directly to the Commission all relevant information and documentation which they are required to submit on the basis of the instruments referred to in this Agreement and of the grant agreements and/or contracts concluded to implement them.
            II.   Audits
            
            
                     
                        1.
                     
                     
                        In accordance with Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (1) (hereinafter referred to as the ‘Financial Regulation’) and to Commission Delegated Regulation (EU) No 1268/2012 (2) (hereinafter referred to as the ‘Rules of Application’) and with the other rules referred to in this Agreement, the grant agreements and/or contracts concluded with participants in the Programme established in Turkey may provide for scientific, financial, technological or other audits to be conducted at any time on the premises of the participants and of their subcontractors by Commission agents or by other persons mandated by the Commission.
                     
                  
                     
                        2.
                     
                     
                        Commission agents, the European Court of Auditors and other persons mandated by the Commission shall have appropriate access to sites, works and documents (both electronic and paper versions) and to all the information required in order to carry out such audits subject to the inclusion of this right of access that shall be stated explicitly in the grant agreements and/or contracts concluded to implement the instruments referred to in this Agreement with participants from Turkey.
                     
                  
                     
                        3.
                     
                     
                        The audits may be conducted after the Programme or this Agreement expire, on the terms laid down in the grant agreements and/or contracts in question. Any audit performed after the expiration of either the Programme or this Agreement shall be conducted in accordance with the terms set forth in this Annex.
                     
                  III.   On-The-Spot Checks by the Commission (OLAF)
            
            
                     
                        1.
                     
                     
                        Within the framework of this Agreement, the Commission, and more particularly the European Anti-Fraud Office (OLAF), shall be authorised to carry out on-the-spot checks and inspections in the premises of participants and their subcontractors from Turkey, in accordance with the terms and conditions laid down in Council Regulation (Euratom, EC) No 2185/96 (3).
                     
                  
                     
                        2.
                     
                     
                        On-the-spot checks and inspections shall be prepared and conducted by the Commission in close collaboration with the competent Turkish authority designated by the Turkish government. The designated authority shall be notified a reasonable time in advance of the object, purpose and legal basis of the checks and inspections, so that they can provide assistance. To that end, the officials of the competent Turkish authorities may participate in the on-the-spot checks and inspections.
                     
                  
                     
                        3.
                     
                     
                        If the Turkish authorities concerned so wish, the on-the-spot checks and inspections may be carried out jointly by the Commission and them.
                     
                  
                     
                        4.
                     
                     
                        Where the participants in the Programme resist an on-the-spot check or inspection, the Turkish authorities, acting in accordance with national rules and regulations, shall assist the Commission inspectors, to a reasonable extent as needed to allow them to fulfil their duty in carrying out an on-the-spot check or inspection.
                     
                  
                     
                        5.
                     
                     
                        The Commission shall report as soon as possible to the competent Turkish authority any fact or suspicion relating to an irregularity which has come to its notice in the course of the on-the-spot check or inspection. In any case the Commission shall be required to inform the abovementioned authority of the result of such checks and inspections.
                     
                  IV.   Information and Consultation
            
            
                     
                        1.
                     
                     
                        For the purposes of proper implementation of this Annex, the competent Turkish and Union authorities shall regularly exchange information, unless forbidden or unauthorised by national rules and regulations and, at the request of one of the Parties, shall conduct consultations.
                     
                  
                     
                        2.
                     
                     
                        The competent Turkish authorities shall inform the Commission within reasonable time of any fact or suspicion which has come to their notice relating to an irregularity in connection with the conclusion and implementation of the grant agreements and/or contracts concluded in application of the instruments referred to in this Agreement.
                     
                  V.   Confidentiality
            
            Information communicated or acquired in any form under this Annex shall be covered by professional secrecy and protected in the same way as similar information is protected by Turkish law and by the corresponding provisions applicable to the Union’s institutions. Such information may not be communicated to persons other than those within the Union’s institutions or in the Member States or Turkey whose functions legally require them to know it, nor may it be used for purposes other than to ensure effective protection of the Parties’ financial interests (4).
            VI.   Administrative Measures and Penalties
            
            Without prejudice to application of Turkish criminal law, administrative measures and penalties may be imposed by the Commission in accordance with Regulation (EU, Euratom) No 966/2012, Delegated Regulation (EU) No 1268/2012 and Council Regulation (EC, Euratom) No 2988/95 (5).
            VII.   Recovery and Enforcement
            
            Decisions taken by the Commission within the scope of this Agreement which impose a pecuniary obligation on persons other than States shall be enforceable in Turkey.
            The enforcement shall be governed by the rules of civil procedure in force in the State in which it is carried out. The order for its enforcement shall be appended to the decision, without other formality than verification of the authenticity of the decision, by the national authority which the government of Turkey shall designate for this purpose and shall make known to the Commission.
            When these formalities have been completed on application by the Commission, the latter may proceed to enforcement in accordance with the national law, by bringing the matter directly before the competent authority.
            
               (1)  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union (OJ L 298, 26.10.2012, p. 1).
            
               (2)  Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).
            
               (3)  Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292, 15.11.1996, p. 2).
            
               (4)  OJ L 312, 23.12.1995, p. 1.
            
               (5)  Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests (OJ L 312, 23.12.1995, p. 1).