CELEX: 51995PC0161(02)
Language: en
Date: 1995-05-02
Title: Amended proposal for a COUNCIL REGULATION (EC) amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities

Avis juridique important

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51995PC0161(02)

Amended proposal for a COUNCIL REGULATION (EC) amending the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities  /* COM/95/161FINAL - CNS 94/0144 */  

Official Journal C 150 , 17/06/1995 P. 0006

Amended proposal for a Council Regulation amending the Financial  Regulation of 21 December 1977 applicable to the general budget of the European Communities(95/C   150/04)COM(95) 161 final - 94/0144(CNS)(Submitted by the Commission pursuant to Article  189A (2) of the EC Treaty on 2 May 1995)THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 209  thereofHaving regard to the proposal from the Commission  (1), Having regard to the European Parliament  (2), Having regard to the opinion of the Court of Auditors  (3), Whereas Article 5  (2) of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of  the common agricultural policy  (4), as last amended by Regulation (EC) No .  .  ./.  ., provides  for a new system of clearance of the accounts of the Guarantee Section of the European Agricultural  Guidance and Guarantee Fund; whereas this system comprises the splitting of the old clearance of  the accounts into two separate types of decision, one covering the financial clearance of the  accounts submitted by the Member States, and the other concerning the possible refusal of financing  by the Fund of expenditure which was not disbursed in compliance with Community rules; whereas  Articles 15, 89, and 102 of the Financial Regulation of 21 December 1977, applicable to the general  budget of the European Community  (1), last modified by Regulation (Euratom, ECSC, EEC) No 610/90   (2), should be aligned on the new clearance of accounts procedure in order to specify the budgetary  treatment of refusals of financing, and make prevision for a dialogue procedure covering decisions  taken under Article 5  (2)  (c) of Regulation (EEC) No 729/70  (3); Whereas the clearance decisions taken under Article 5  (2)  (c) of Regulation (EEC) No 729/70 must  be examined within the discharge procedure; whereas the fact that expenditure covered by a  clearance of accounts decision was charged to a financial year on which discharge has already been  given should not prevent the European Parliament from examining them when exercising its  competences regarding discharge, HAS ADOPTED THIS REGULATION: Article 1 The Financial Regulation is hereby amended as follows: 1. Article 15  (6) is replaced by the following: '6.  Preliminary draft supplementary and/or amending budgets shall be accompanied by statements of  grounds and the information available on the implementation of the budget for the preceding and  earlier financial years and the current financial year at the time of their establishment, as well  as regards decisions relating to the clearance of accounts submitted by the Member States in  respect of the EAGGF (Guarantee Section).`2. In Article 89, the following new paragraph 2a is  inserted: '2a.  the annual discharge to be given by the European Parliament shall not prejudice the  examination and discharge of later decisions taken pursuant to Article 5  (2)  (c) of Regulation  (EEC) No 729/70 in accordance with Article 102 of this Regulation.`3. Article 102 is replaced by  the following: 'Article 1021.  The object of the clearance of accounts decision, provided for in Article 5  (2)   (b) of Regulation (EEC) No 729/70, shall be to determine the amount of expenditure effected in each  Member State during the financial year in question which must be recognized as being chargeable to  the EAGGF, without prejudice to decisions taken subsequently in accordance with paragraph 2  (c) of  that Article. 2.  The object of the decisions referred to in Article 5  (2)  (c) of Regulation (EEC) No 729/70  shall be to determine the expenditure which, because the relevant measures were not implemented in  compliance with Community rules, shall be deducted from the Community financing referred to in  Articles 2 and 3 of that Regulation. These decisions shall be transmitted immediately to the European Parliament for this purpose. The  European Parliament shall examine these decisions according to a procedure which it shall establish  for this purpose. 3.  The schedule for the clearance of the accounts is laid down in Regulation (EEC) No 729/70. 4.  The outcome of the clearance decision referred to in paragraph 1, i.e. any discrepancy which  may exist between the total expenditure booked to the accounts for a financial year pursuant to  Articles 100 and 101 and the total expenditure recognized as allowable by the Commission when  clearing the accounts shall be booked, under a single Article, as additional expenditure, or a  reduction in expenditure. 5.  The outcome of the decisions referred to in paragraph 2 shall be booked under a separate  Article as a reduction or increase in expenditure.`Article 2 This Regulation shall enter into  force on the seventh day following its publication in the Official Journal of the European  Communities. It is applicable from the date of entry into force of Council Regulation (EC) No .  .  ./.  .  of .   .  ., amending Council Regulation (EEC) No 729/70 on the financing of the common agricultural  policy. This Regulation shall be binding in its entirety and directly applicable in all  Member States. (1) Sent to Council on 1 July 1994 (OJ No C 377, 31. 12. 1994).  (2) Adopted on 17 March 1995.  (3) Adopted on 15 December 1994 (OJ No C 383, 31. 12. 1994).  (4) OJ No L 94, 28. 4. 1970, p. 13.  (1) OJ No L 356, 31. 12. 1977.  (2) OJ No L 70, 16. 3. 1990, p. 1.  (3) The modifications proposed by Parliament are printed in italics.