2.Without prejudice to the auditing of the accounts and tochecks that they are lawful and regular and as laid down in Article248 of the Treaty establishing the European Community, such auditing and checks being mainly concerned with the reliability and effectiveness of national systems and procedures for determining the base for own resources accruing from VATand GNPand withoutprejudice to the inspection arrangements made pursuant to Article279(c) of that Treaty, the Council shall, acting unanimously on aproposal from the Commission and after consulting the European Parliament, adopt the provisions necessary to apply this Decision
2.Gan dochar d’iniúchóireacht chuntas agus do sheiceálachamaidir lena gcomhchuibheas agus a rialtacht dá bhforáiltear in Airteagal 248 den Chonradh ag bunú an Chomhphobail Eorpaighagus a dhéantar go príomha i dtaca le hiontaofacht agus lehéifeachtúlacht na gcóras agus na nósanna imeachta náisiúnta chunan bonn do na hacmhainní dílse a chinneadh a fhabhraíonn ó CBLagus OTN agus gan dochar do na socruithe cigireachta arnandéanamh de bhun Airteagal 279(c) den Chonradh sin, déanfaidhan Chomhairle, ag gníomhú di d’aon toil ar thogra ón gCoimisiún agus tar éis dul i gcomhairle le Parlaimint na hEorpa, na forálachaa ghlacadh is gá chun an Cinneadh seo a chur i bhfeidhm mar aon