15.11.1996 EN Official Journal of the European Communities L 292/2 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 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 235 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 203 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the European Parliament (2), (1) Whereas it is essential, for the credibility of the Community, to step up the efforts to counter fraud and other irregularities committed against the Community budget; (2) Whereas Article 209a of the Treaty establishing the European Community makes it clear that the protection of the Communities' financial interests is primarily the responsibility of the Member States, without prejudice to other provisions of the Treaty; (3) Whereas Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests (3) established a common legal framework for all the fields of the Communities' activity, (4) Whereas Article 1 (2) of the said Regulation includes a definition of ‘irregularity’ and whereas the sixth recital of that Regulation stipulates that irregular conduct includes fraudulent actions as defined in the Convention on the protection of the European Communities' financial interests (4); (5) Whereas Article 10 of that Regulation provided for subsequent adoption of additional general provisions relating to on-the-spot inspections and checks; (6) Whereas, without prejudice to the checks carried out by the Member States in accordance with Article 8 of Regulation (EC, Euratom) No 2988/95 and in the interests of efficiency, it is appropriate to adopt additional general provisions concerning on-the-spot checks and inspections by the Commission that do not affect the application of Community sectoral rules as referred to in Article 9 (2) of the said Regulation; (7) Whereas implementation of the provisions of this Regulation is subject to identification of the objectives that justify their application, especially where, owing to the scale of fraud, which is not confined to one country and frequently involves organized rings, or where, on account of the special nature of the situation in a Member State, those objectives cannot, in view of the seriousness of the damage done to the Communities' financial interests or to the credibility of the Union, be fully realized by the Member States alone and can therefore be better achieved at Community level; (8) Whereas on-the-spot checks and inspections may not exceed what is necessary to ensure the correct application of Community law; (9) Whereas they shall also be carried out without prejudice to the provisions applicable in each Member State relating to the protection of the essential interests of State security, (10) Whereas, in accordance with the principle of sincere cooperation of the Community implicit in Article 5 of the EC Treaty and in the light of the case-law of the Court of Justice of the European Communities, it is important that Member States' administrations and Commission departments cooperate genuinely and provide one another with the necessary assistance in the preparation and performance of on-the-spot checks and inspections; (11) Whereas it is necessary to define the conditions under which Commission inspectors are to exercise their powers; (12) Whereas those on-the-spot checks and inspections are carried out with due regard to the fundamental rights of the persons concerned and to the rules on professional secrecy and the protection of personal data; whereas in that regard it is important that the Commission ensure that its inspectors comply with Community and national provisions on the protection of personal data, in particular those laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (5); (13) Whereas, if action to combat fraud and irregularities is to be effective, the Commission must carry out inspections on the premises of those economic operators who may have been involved, directly or indirectly, in the irregularity in question and on the premises of other economic operators who might be concerned by that irregularity; whereas, in the event of the application of this Regulation, the Commission should ensure that those economic operators are not simultaneously subjected, in respect of the same acts, to similar checks and inspections carried out by the Commission or by the Member States on the basis of Community sectoral rules or national legislation; (14) Whereas the Commission inspectors must have access to all the information on the transactions concerned on the same terms as national administrative inspectors; whereas the reports by the Commission inspectors, signed, if appropriate, by the national inspectors, must be drawn up taking into account the procedural requirements laid down in the law of the Member State concerned; whereas they must be admitted as evidence in the administrative and judicial proceedings of the Member State where it proves necessary to use them and have an identical value to the reports drawn up by national administrative inspectors; (15) Whereas, in cases where there is a risk of evidence disappearing, or where economic operators oppose on-the-spot checks or inspections by the Commission, it is for the Member States to take the necessary precautionary or implementing measures in accordance with their legislation; (16) Wheres this Regulation affects neither Member States' powers regarding the prosecution of criminal offences nor the rules governing mutual assistance between Member States on criminal matters; (17) Whereas the Treaties contain no powers for the adoption of this Regulation other than those provided for in Article 235 of the EC Treaty and Article 203 of the Euratom Treaty, HAS ADOPTED THIS REGULATION: Article 1 This Regulation lays down the additional general provisions within the meaning of Article 10 of Regulation (EC, Euratom) No 2988/95 which are applicable to on-the-spot administrative checks and inspections carried out by the Commission in order to protect the financial interests of the Communities against irregularities as defined in Article 1 (2) of the said Regulation. Without prejudice to the provisions of the Community sectoral rules, this Regulation shall apply to all areas of the Communities' activity. This Regulation shall not affect Member States' powers regarding the prosecution of criminal offences or the rules governing mutual assistance in criminal matters between Member States. Article 2 The Commission may carry out on-the-spot checks and inspections pursuant to this Regulation: — for the detection of serious or transnational irregularities or irregularities that may involve economic operators acting in several Member States, or — where, for the detection of irregularities, the situation in a Member State requires on-the-spot checks and inspections to be strengthened in a particular case in order to improve the effectiveness of the protection of financial interests and so to ensure an equivalent level of protection within the Community, or — at the request of the Member State concerned. Article 3 Where the Commission decides to carry out on-the-spot checks and inspections under this Regulation, it shall ensure that similar checks and inspections are not being carried out at the same time in respect of the same facts with regard to the economic operators concerned on the basis of Community sectoral regulations. In addition, it shall take into account the inspections in progress or already carried out in respect of the same facts with regard to the economic operators concerned, by the Member State on the basis of its legislation. Article 4 On-the-spot checks and inspections shall be prepared and conducted by the Commission in close cooperation with the competent authorities of the Member State concerned, which shall be notified in good time of the object, purpose and legal basis of the checks and inspections, so that they can provide all the requisite help. To that end, the officials of the Member State concerned may participate in the on-the-spot checks and inspections. In addition, if the Member State concerned so wishes, the on-the-spot checks and inspections may be carried out jointly by the Commission and the Member State's competent authorities. Article 5 On-the-spot checks and inspections shall be carried out by the Commission on economic operators to whom Community administrative measures and penalties pursuant to Article 7 of Regulation (EC, Euratom) No 2988/95 may be applied, where there are reasons to think that irregularities have been commited. In order to make it easier for the Commission to carry out such checks and inspections, economic operators shall be required to grant access to premises, land, means of transport or other areas, used for business purposes. Where strictly necessary in order to establish whether an irregularity exists, the Commission may carry out on-the-spot checks and inspections on other economic operators concerned, in order to have access to pertinent information held by those operators on facts subject to on-the-spot checks and inspections. Article 6 1. On-the-spot checks and inspections shall be carried out on the Commission's authority and responsibility by its officials or other servants, duly empowered, hereinafter called ‘Commission inspectors’. Persons placed at the disposal of the Commission by the Member States as national experts on secondment may assist in such checks and inspections. Commission inspectors shall exercise their powers on production of a written authorization showing their identity and position, together with a document indicating the subject-matter and purpose of the on-the-spot check or inspection. Subject to the Community law applicable, they shall be required to comply, with the rules of procedure laid down by the law of the Member State concerned. 2. Subject to the agreement of the Member State concerned, the Commission may seek the assistance of officials from other Member States as observers and call on outside bodies acting under its responsibility to provide technical assistance. The Commission shall ensure that the aforementioned officials and bodies give every guarantee as regards technical competence, independence and observance of professional secrecy. Article 7 1. Commission inspectors shall have access, under the same conditions as national administrative inspectors and in compliance with national legislation, to all the information and documentation on the operations concerned which are required for the proper conduct of the on-the-spot checks and inspections. They may avail themselves of the same inspection facilities as national administrative inspectors and in particular copy relevant documents. On-the-spot checks and inspections may concern, in particular: — professional books and documents such as invoices, lists of terms and conditions, pay slips, statements of materials used and work done, and bank statements held by economic operators, — computer data, — production, packaging and dispatching systems and methods, — physical checks as to the nature and quantity of goods or completed operations, — the taking and checking of samples, — the progress of works and investments for which financing has been provided, and the use made of completed investments, — budgetary and accounting documents, — the financial and technical implementation of subsidized projects. 2. Where necessary, it shall be for the Member States, at the Commission's request, to take the appropriate precautionary measures under national law, in particular in order to safeguard evidence. Article 8 1. Information communicated or acquired in any form under this Regulation shall be covered by professional secrecy and protected in the same way as similar information is protected by the national legislation of the Member State that received it and by the corresponding provisions applicable to the Community institutions. Such information may not be communicated to persons other than those within the Community institutions or in the Member States whose functions require them to know it nor may it be used by Community institutions for purposes other than to ensure effective protection of the Communities' financial interests in all Member States. Where a Member State intends to use for other purposes information obtained by officials participating under its authority as observers, in accordance with Article 6 (2), in on-the-spot checks and inspections, it shall seek the agreement of the Member State where that information was obtained. 2. The Commission shall report as soon as possible to the competent authority of the State within whose territory an on-the-spot check or inspection has been performed 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 event the Commission shall be required to inform the aforementioned authority of the result of such checks and inspections. 3. Commission inspectors shall ensure that in drawing up their reports account is taken of the procedural requirements laid down in the national law of the Member State concerned. The material and supporting documents as referred to in Article 7 shall be annexed to the said reports. The reports thus prepared shall constitute admissible evidence in administrative or judicial proceedings of the Member State in which their use proves necessary, in the same way and under the same conditions as administrative reports drawn up by national administrative inspectors. They shall be subject to the same evaluation rules as those applicable to administrative reports drawn up by national administrative inspectors and shall be of identical value to such reports. Where an inspection is carried out jointly, pursuant to the second subparagraph of Article 4, the national inspectors who took part in the operation shall be asked to countersign the report drawn up by the Commission inspectors. 4. The Commission shall ensure that, when implementing this Regulation, its inspectors comply with Community and national provisions on the protection of personal data, in particular those laid down in Directive 95/46/EC of the European Parliament and of the Council. 5. Where on-the-spot checks or inspections are performed outside Community territory, reports shall be prepared by Commission inspectors in conditions which would enable them to constitute admissible evidence in administrative or judicial proceedings of the Member State in which their use proves necessary. Article 9 Where the economic operators referred to in Article 5 resist an on-the-spot check or inspection, the Member State concerned, acting in accordance with national rules, shall give Commission inspectors such assistance as they need to allow them to discharge their duty in carrying out an on-the-spot check or inspection. It shall be for the Member States to take any necessary measures, in conformity with national law. Article 10 This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Communities. It shall apply from 1 January 1997. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 11 November 1996. For the Council The President R. QUINN (1) OJ No C 84, 21. 3. 1996, p. 10. (2) OJ No C 166, 10. 6. 1996, p. 102 and Opinion delivered on 23 October 1996 (not yet published in the Official Journal). (3) OJ No L 312, 23. 12. 1995, p. 1. (4) OJ No C 316, 27. 11. 1995, p. 48. (5) OJ No L 281, 23. 11. 1995, p. 31.

Summary: On-the-spot checks and inspections on the premises of EU funding recipients On-the-spot checks and inspections on the premises of EU funding recipients SUMMARY OF: Regulation (Euratom, EC) No 2185/96 – checks and inspections carried out by the European Commission to protect the EU’s financial interests against fraud and other irregularities WHAT IS THE AIM OF THE REGULATION? It sets out the rules and procedures for on-the-spot checks and inspections carried out by the European Commission in order to counter fraud and other irregularities, in particular where it is suspected that irregularities* have been committed by economic operators* receiving financial support from the EU budget. The regulation applies to all areas of the EU’s activities. It does not affect the EU countries’ powers to prosecute criminal infringements under national law. KEY POINTS Carrying out on-the-spot checks and inspections The Commission carries out on-the-spot checks and inspections on the premises of economic operators: to investigate possible serious or cross-border irregularities or irregularities involving economic operators acting in several EU countries; to reinforce on-the-spot checks and inspections in an EU country in order to protect the EU’s financial interests more effectively and ensure an equivalent level of protection within the EU; at the request of an EU country. Conditions Prior to such checks and inspections, the Commission must inform the EU country(ies) concerned in good time in order to obtain all the assistance required. These checks and inspections are prepared and carried out by the Commission in close cooperation with the competent authorities of the EU country concerned. They are carried out under the authority and responsibility of Commission inspectors, i.e. duly authorised civil servants or other staff, who must comply with the rules of procedure of the EU country concerned. The economic operators must allow the inspectors access to their premises, land, means of transport or other areas, used for business purposes. If an economic operator resists an on-the-spot check or inspection, the EU country concerned will provide assistance to inspectors so that they can carry out their duty. The Commission takes into account inspections that are being or have been carried out by the EU country concerned under national law. Access to information and documentation under national law Commission inspectors must be granted access, under the same conditions as national administrative inspectors and in compliance with national law, to all the information required to ensure that the checks and inspections are properly conducted. The inspectors may use the same inspection facilities as national administrative inspectors and in particular copy relevant documents. Scope On-the-spot checks and inspections may concern, in particular: business books and documents such as invoices, lists of terms and conditions, payslips, statements of materials used and work done, and bank statements, computer data; production, packaging and dispatching systems and methods; physical checks as to the nature and quantity of goods or completed operations; the taking and checking of samples; the progress of works and investments for which financing has been provided, and the use made of completed investments; budgetary and accounting documents; the financial and technical implementation of subsidised projects. Evidence EU countries may be required, at the Commission’s request, to take appropriate precautionary measures under national law, in particular in order to safeguard evidence. Information acquired in relation to the on-the-spot checks and inspections is covered by professional secrecy and by EU rules on data protection. The Commission inspectors’ reports constitute admissible evidence in administrative or judicial proceedings of the EU country in which their use proves necessary. FROM WHEN DOES THE REGULATION APPLY? It has applied since 1 January 1997. BACKGROUND For more information, see: Investigations (European Commission). KEY TERMS Irregularities: Any infringement of EU law resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the general EU budget. Economic operators: An individual, a business or other body that is economically active and has legal status under national law. MAIN DOCUMENT 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, pp. 2-5) RELATED DOCUMENTS 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, pp. 1-4)Corrigendum last update 20.10.2017


28.1.2019 EN Official Journal of the European Union L 24/3 AGREEMENT in the form of an Exchange of Letters between the European Union and the Kingdom of Norway on the cumulation of origin between the European Union, the Swiss Confederation, the Kingdom of Norway and the Republic of Turkey in the framework of the Generalised System of Preferences A. Letter from the Union Madam, 1. The European Union (‘the Union’) and the Kingdom of Norway (‘Norway’), as the Parties to this Agreement, acknowledge that, for the purposes of the Generalised System of Preferences (‘GSP’), both Parties apply similar rules of origin with the following general principles: (a) definition of the concept of ‘originating products’ based on the same criteria; (b) provisions for regional cumulation of origin; (c) provisions for applying cumulation to materials which originate, within the meaning of their GSP rules of origin, in the Union, Switzerland, Norway or Turkey; (d) provisions for a general tolerance for non-originating materials; (e) provisions for non-alteration of products from the beneficiary country; (f) provisions for issuing or making out replacement proofs of origin; (g) requirement for administrative cooperation with the competent authorities in the beneficiary countries on the matter of proofs of origin. 2. The Union and Norway shall recognise that materials originating, within the meaning of their respective GSP rules of origin, in the Union, Switzerland, Norway or Turkey, acquire the origin of a beneficiary country of the GSP scheme of either Party if they undergo, in that beneficiary country, a working or processing going beyond the operations considered as insufficient working or processing to confer the status of originating products. This subparagraph shall apply to materials originating in Switzerland and Turkey, subject to the completion of the conditions laid down respectively in paragraphs 15 and 16. The customs authorities of the Member States of the Union and of Norway shall provide each other with appropriate administrative cooperation, in particular for the purpose of subsequent verification of the proofs of origin in respect of the materials referred to in the first subparagraph. The provisions concerning administrative cooperation laid down in Protocol No 3 to the Agreement of 14 May 1973 between the European Economic Community and the Kingdom of Norway are to be applied. This paragraph shall not apply to products of Chapters 1 to 24 of the Harmonized Commodity Description and Coding System, adopted by the Organization set-up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950. 3. The Union and Norway hereby undertake to accept replacement proofs of origin in the form of replacement certificates of origin Form A (‘replacement certificates’) issued by the customs authorities of the other Party and replacement statements on origin made out by reconsignors of the other Party, registered for that purpose. Each Party may assess the eligibility for preferential treatment of products covered by replacement proofs of origin in accordance with its own legislation. 4. Each Party shall provide that the following conditions are respected before issuing or making out a replacement proof of origin: (a) replacement proofs of origin may be issued or made out only if the initial proofs of origin were issued or made out in accordance with the legislation applicable in the Union or Norway; (b) only where products have not been released for free circulation in a Party, a proof of origin or a replacement proof of origin may be replaced by one or more replacement proofs of origin for the purpose of sending all or some of the products covered by the initial proof of origin from that Party to the other Party; (c) the products shall have remained under customs supervision in the reconsigning Party and shall not have been altered, transformed in any way, or subjected to operations other than those necessary to preserve them in their condition (‘principle of non-alteration’); (d) where products have acquired originating status under a derogation from the rules of origin granted by a Party, replacement proofs of origin shall not be issued or made out if the products are reconsigned to the other Party; (e) replacement proofs of origin may be issued by the customs authorities or made out by the reconsignors where the products to be reconsigned to the territory of the other Party have acquired originating status through regional cumulation; (f) replacement proofs of origin may be issued by the customs authorities or made out by the reconsignors if the products to be reconsigned to the territory of the other Party are not granted preferential treatment by the reconsigning Party. 5. For the purpose of point (c) of paragraph 4, the following shall apply: (a) where there appear to be grounds for doubt as regards compliance with the principle of non-alteration, the customs authorities of the Party of final destination may request the declarant to provide evidence of compliance with that principle, which may be given by any means; (b) upon request by the reconsignor, the customs authorities of the reconsigning Party shall certify that the products have remained under customs supervision during their stay in the territory of that Party and that no authorisation to alter, transform in any way, or subject them to operations other than those necessary to preserve them in their condition was granted by the customs authorities during their storage in the territory of the Party; (c) where the replacement proof is a replacement certificate, the customs authorities of the Party of final destination shall not request a certificate of non-manipulation for the time the products were in the other Party. 6. Each Party shall ensure that: (a) where the replacement proofs of origin correspond to the initial proofs of origin issued or made out in a beneficiary country of the GSP scheme of the Union and of that of Norway, the customs authorities of the Member States of the Union and of Norway shall provide each other with appropriate administrative cooperation for the purpose of subsequent verification of these replacement proofs of origin. At the request of the Party of final destination, the customs authorities of the reconsigning Party shall launch and follow up the procedure of subsequent verification of the corresponding initial proofs of origin; (b) when the replacement proofs of origin correspond to the initial proofs of origin issued or made out in a country exclusively beneficiary of the GSP scheme of the Party of final destination, that Party shall carry out the procedure of subsequent verification of the initial proofs of origin in cooperation with the beneficiary country. The initial proofs of origin corresponding to the replacement proofs of origin under verification or, where appropriate, copies of the initial proofs of origin corresponding to the replacement proofs of origin under verification shall be provided by the customs authorities of the reconsigning Party to the customs authorities of the Party of final destination in order to allow them to carry out the procedure of subsequent verification. 7. Each Party shall ensure that: (a) the top right-hand box of each replacement certificate shall indicate the name of the intermediary country of reconsignment where it is issued; (b) box 4 shall contain the words ‘replacement certificate’ or ‘certificat de remplacement’, as well as the date of issue of the initial certificate of origin Form A and its serial number; (c) the name of the reconsignor shall be given in box 1; (d) the name of the final consignee may be given in box 2; (e) all particulars of the reconsigned products appearing on the initial certificate shall be transferred to boxes 3 to 9; (f) references to the reconsignor's invoice may be given in box 10; (g) the customs authority which issued the replacement certificate shall endorse box 11. The responsibility of the authority is confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of final destination shall be taken from the initial certificate of origin Form A. The reconsignor shall sign the certificate of origin in box 12. A reconsignor who signs box 12 in good faith shall not be held responsible for the accuracy of the particulars entered on the initial certificate of origin Form A; (h) the customs authority which is requested to issue the replacement certificate shall note on the initial certificate of origin Form A the weights, numbers and nature of the products forwarded and shall indicate thereon the serial numbers of each corresponding replacement certificate. It shall keep the request for the replacement certificate as well as the initial certificate of origin Form A for at least three years. (i) replacement certificates of origin shall be drawn up in English or French. 8. Each Party shall provide that: (a) the reconsignor shall indicate the following on each replacement statement on origin: (1) all particulars of the reconsigned products taken from the initial proof of origin; (2) the date on which the initial proof of origin was made out; (3) the particulars of the initial proof of origin, including, where appropriate, information about cumulation applied to the goods covered by the statement on origin; (4) the name, address and registered exporter number of the reconsignor; (5) the name and address of the consignee in the Union or in Norway; (6) the date and place of making out the statement on origin or issuing the certificate of origin; (b) each replacement statement on origin shall be marked ‘Replacement statement’, or ‘Attestation de remplacement’; (c) replacement statements on origin shall be made out by reconsignors registered in the electronic system of self-certification of origin by exporters, namely the Registered Exporter (REX) system, irrespective of the value of the originating products contained in the initial consignment; (d) where a proof of origin is replaced, the reconsignor shall indicate the following on the initial proof of origin: (1) the date of making out the replacement statement(s) on origin and the quantities of goods covered by the replacement statement(s) on origin; (2) the name and address of the reconsignor; (3) the name and address of the consignee or consignees in the Union or in Norway; (e) the initial statement on origin shall be marked with the word ‘Replaced’ or ‘Remplacé’; (f) a replacement statement on origin shall be valid for twelve months from the date of its making out; (g) replacement statements on origin shall be drawn up in English or French. 9. The initial proofs of origin and copies of the replacement proofs of origin shall be kept by the reconsignor for at least three years from the end of the calendar year in which the replacement proofs of origin were issued or made out. 10. The Parties agree to share the costs of the REX system in accordance with the modalities of cooperation to be laid down between the competent authorities of the Parties. 11. Any differences between the Parties arising from the interpretation or application of this Agreement shall be settled solely by bilateral negotiation between the Parties. If the differences could affect the interests of Switzerland and/or Turkey, they shall be consulted. 12. The Parties may amend this Agreement by mutual agreement in written form at any time. Both Parties shall enter into consultation with respect to possible amendments to this Agreement at the request of one of the Parties. If the amendments could affect the interests of Switzerland and/or Turkey, they shall be consulted. Such amendments shall enter into force on a mutually agreed date, once both Parties have notified each other of the completion of their respective internal requirements. 13. In the event of serious misgivings as to the proper functioning of this Agreement, either Party may suspend its application provided that the other Party has been notified in writing three months in advance. 14. This Agreement may be terminated by either Party provided that the other Party has been notified in writing three months in advance. 15. The first subparagraph of paragraph 2 shall apply to materials originating in Switzerland only if the Parties have concluded a similar agreement with Switzerland and have notified each other of the fulfilment of this condition. 16. The first subparagraph of paragraph 2 shall apply to materials originating in Turkey (1) only if the Parties have concluded a similar agreement with Turkey and have notified each other of the fulfilment of this condition. 17. As from the entry into force of an agreement between Norway and Turkey in accordance with the first subparagraph of paragraph 2 of this Agreement, and subject to reciprocity by Turkey, each party may provide that replacement proofs of origin for products incorporating materials originating in Turkey which have been processed under bilateral cumulation in GSP beneficiary countries may be issued or made out in the Parties. 18. This Agreement shall enter into force on a mutually agreed date, once the Union and Norway have notified each other of the completion of the internal adoption procedures required. From that date, it shall replace the Agreement in the form of an Exchange of Letters between the Community and each of the EFTA countries that grants tariff preferences under the GSP (Norway and Switzerland), providing that goods originating in Norway or Switzerland shall be treated on their arrival on the customs territory of the Community as goods with content of Community origin, signed on 29 January 2001 (2). I should be obliged if you would confirm that your Government is in agreement with the above. I have the honour to propose that, if the above is acceptable to your Government, this letter and your confirmation shall together constitute an Agreement between the European Union and the Kingdom of Norway. Please accept, Madam, the assurance of my highest consideration. Съставено в Брюксел на Hecho en Bruselas, el V Bruselu dne Udfærdiget i Bruxelles, den Geschehen zu Brüssel am Brüssel, Έγινε στις Βρυξέλλες, στις Done at Brussels, Fait à Bruxelles, le Sastavljeno u Bruxellesu Fatto a Bruxelles, addì Briselē, Priimta Briuselyje, Kelt Brüsszelben, Magħmul fi Brussell, Gedaan te Brussel, Sporządzono w Brukseli, dnia Feito em Bruxelas, Întocmit la Bruxelles, V Bruseli V Bruslju, Tehty Brysselissä Utfärdat i Bryssel den Utferdiget i Brussel, За Европейския съюз Рог la Unión Europea Za Evropskou unii For Den Europæiske Union Für die Europäische Union Euroopa Liidu nimel Για την Ευρωπαϊκή Ένωση For the European Union Pour l'Union européenne Za Europsku uniju Per l'Unione europea Eiropas Savienības vārdā – Europos Sąjungos vardu Az Európai Unió részéről Għall-Unjoni Ewropea Voor de Europese Unie W imieniu Unii Europejskiej Pela União Europeia Pentru Uniunea Europeană Za Európsku úniu Za Evropsko unijo Euroopan unionin puolesta För Europeiska unionen For Den europeiske union B. Letter from the Kingdom of Norway Madam, I have the honour to acknowledge receipt of your letter of today's date which reads as follows: ‘1. The European Union (“the Union”) and the Kingdom of Norway (“Norway”), as the Parties to this Agreement, acknowledge that, for the purposes of the Generalised System of Preferences (“GSP”), both Parties apply similar rules of origin with the following general principles: (a) definition of the concept of “originating products” based on the same criteria; (b) provisions for regional cumulation of origin; (c) provisions for applying cumulation to materials which originate, within the meaning of their GSP rules of origin, in the Union, Switzerland, Norway or Turkey; (d) provisions for a general tolerance for non-originating materials; (e) provisions for non-alteration of products from the beneficiary country; (f) provisions for issuing or making out replacement proofs of origin; (g) requirement for administrative cooperation with the competent authorities in the beneficiary countries on the matter of proofs of origin. 2. The Union and Norway shall recognise that materials originating, within the meaning of their respective GSP rules of origin, in the Union, Switzerland, Norway or Turkey, acquire the origin of a beneficiary country of the GSP scheme of either Party if they undergo, in that beneficiary country, a working or processing going beyond the operations considered as insufficient working or processing to confer the status of originating products. This subparagraph shall apply to materials originating in Switzerland and Turkey, subject to the completion of the conditions laid down respectively in paragraphs 15 and 16. The customs authorities of the Member States of the Union and of Norway shall provide each other with appropriate administrative cooperation, in particular for the purpose of subsequent verification of the proofs of origin in respect of the materials referred to in the first subparagraph. The provisions concerning administrative cooperation laid down in Protocol No 3 to the Agreement of 14 May 1973 between the European Economic Community and the Kingdom of Norway are to be applied. This paragraph shall not apply to products of Chapters 1 to 24 of the Harmonized Commodity Description and Coding System, adopted by the Organization set-up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950. 3. The Union and Norway hereby undertake to accept replacement proofs of origin in the form of replacement certificates of origin Form A (“replacement certificates”) issued by the customs authorities of the other Party and replacement statements on origin made out by reconsignors of the other Party, registered for that purpose. Each Party may assess the eligibility for preferential treatment of products covered by replacement proofs of origin in accordance with its own legislation. 4. Each Party shall provide that the following conditions are respected before issuing or making out a replacement proof of origin: (a) replacement proofs of origin may be issued or made out only if the initial proofs of origin were issued or made out in accordance with the legislation applicable in the Union or Norway; (b) only where products have not been released for free circulation in a Party, a proof of origin or a replacement proof of origin may be replaced by one or more replacement proofs of origin for the purpose of sending all or some of the products covered by the initial proof of origin from that Party to the other Party; (c) the products shall have remained under customs supervision in the reconsigning Party, and shall not have been altered, transformed in any way, or subjected to operations other than those necessary to preserve them in their condition (“principle of non-alteration”); (d) where products have acquired originating status under a derogation from the rules of origin granted by a Party, replacement proofs of origin shall not be issued or made out if the products are reconsigned to the other Party; (e) replacement proofs of origin may be issued by the customs authorities or made out by the reconsignors where the products to be reconsigned to the territory of the other Party have acquired originating status through regional cumulation; (f) replacement proofs of origin may be issued by the customs authorities or made out by the reconsignors if the products to be reconsigned to the territory of the other Party are not granted preferential treatment by the reconsigning Party. 5. For the purpose of point c) of paragraph 4, the following shall apply: (a) where there appear to be grounds for doubt as regards compliance with the principle of non-alteration, the customs authorities of the Party of final destination may request the declarant to provide evidence of compliance with that principle, which may be given by any means; (b) upon request by the reconsignor, the customs authorities of the reconsigning Party shall certify that the products have remained under customs supervision during their stay in the territory of that Party and that no authorisation to alter, transform in any way, or subject them to operations other than those necessary to preserve them in their condition was granted by the customs authorities during their storage in the territory of the Party; (c) where the replacement proof is a replacement certificate, the customs authorities of the Party of final destination shall not request a certificate of non-manipulation for the time the products were in the other Party. 6. Each Party shall ensure that: (a) where the replacement proofs of origin correspond to the initial proofs of origin issued or made out in a beneficiary country of the GSP scheme of the Union and of that of Norway, the customs authorities of the Member States of the Union and of Norway shall provide each other with appropriate administrative cooperation for the purpose of subsequent verification of these replacement proofs of origin. At the request of the Party of final destination, the customs authorities of the reconsigning Party shall launch and follow up the procedure of subsequent verification of the corresponding initial proofs of origin; (b) when the replacement proofs of origin correspond to the initial proofs of origin issued or made out in a country exclusively beneficiary of the GSP scheme of the Party of final destination, that Party shall carry out the procedure of subsequent verification of the initial proofs of origin in cooperation with the beneficiary country. The initial proofs of origin corresponding to the replacement proofs of origin under verification or, where appropriate, copies of the initial proofs of origin corresponding to the replacement proofs of origin under verification shall be provided by the customs authorities of the reconsigning Party to the customs authorities of the Party of final destination in order to allow them to carry out the procedure of subsequent verification. 7. Each Party shall ensure that: (a) the top right-hand box of each replacement certificate shall indicate the name of the intermediary country of reconsignment where it is issued; (b) box 4 shall contain the words “replacement certificate” or “certificat de remplacement”, as well as the date of issue of the initial certificate of origin Form A and its serial number; (c) the name of the reconsignor shall be given in box 1; (d) the name of the final consignee may be given in box 2; (e) all particulars of the reconsigned products appearing on the initial certificate shall be transferred to boxes 3 to 9; (f) references to the reconsignor's invoice may be given in box 10; (g) the customs authority which issued the replacement certificate shall endorse box 11. The responsibility of the authority is confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of final destination shall be taken from the initial certificate of origin Form A. The reconsignor shall sign the certificate of origin in box 12. A reconsignor who signs box 12 in good faith shall not be held responsible for the accuracy of the particulars entered on the initial certificate of origin Form A; (h) the customs authority which is requested to issue the replacement certificate shall note on the initial certificate of origin Form A the weights, numbers and nature of the products forwarded and shall indicate thereon the serial numbers of each corresponding replacement certificate. It shall keep the request for the replacement certificate as well as the initial certificate of origin Form A for at least three years. (i) replacement certificates of origin shall be drawn up in English or French. 8. Each Party shall provide that: (a) the reconsignor shall indicate the following on each replacement statement on origin: (1) all particulars of the reconsigned products taken from the initial proof of origin; (2) the date on which the initial proof of origin was made out; (3) the particulars of the initial proof of origin, including, where appropriate, information about cumulation applied to the goods covered by the statement on origin; (4) the name, address and registered exporter number of the reconsignor; (5) the name and address of the consignee in the Union or in Norway; (6) the date and place of making out the statement on origin or issuing the certificate of origin; (b) each replacement statement on origin shall be marked “Replacement statement”, or “Attestation de remplacement”; (c) replacement statements on origin shall be made out by reconsignors registered in the electronic system of self-certification of origin by exporters, namely the Registered Exporter (REX) system, irrespective of the value of the originating products contained in the initial consignment; (d) where a proof of origin is replaced, the reconsignor shall indicate the following on the initial proof of origin: (1) the date of making out the replacement statement(s) on origin and the quantities of goods covered by the replacement statement(s) on origin; (2) the name and address of the reconsignor; (3) the name and address of the consignee or consignees in the Union or in Norway; (e) the initial statement on origin shall be marked with the word “Replaced” or “Remplacé”; (f) a replacement statement on origin shall be valid for twelve months from the date of its making out; (g) replacement statements on origin shall be drawn up in English or French. 9. The initial proofs of origin and copies of the replacement proofs of origin shall be kept by the reconsignor for at least three years from the end of the calendar year in which the replacement proofs of origin were issued or made out. 10. The Parties agree to share the costs of the REX system in accordance with the modalities of cooperation to be laid down between the competent authorities of the Parties. 11. Any differences between the Parties arising from the interpretation or application of this Agreement shall be settled solely by bilateral negotiation between the Parties. If the differences could affect the interests of Switzerland and/or Turkey, they shall be consulted. 12. The Parties may amend this Agreement by mutual agreement in written form at any time. Both Parties shall enter into consultation with respect to possible amendments to this Agreement at the request of one of the Parties. If the amendments could affect the interests of Switzerland and/or Turkey, they shall be consulted. Such amendments shall enter into force on a mutually agreed date, once both Parties have notified each other of the completion of their respective internal requirements. 13. In the event of serious misgivings as to the proper functioning of this Agreement, either Party may suspend its application provided that the other Party has been notified in writing three months in advance. 14. This Agreement may be terminated by either Party provided that the other Party has been notified in writing three months in advance. 15. The first subparagraph of paragraph 2 shall apply to materials originating in Switzerland only if the Parties have concluded a similar agreement with Switzerland and have notified each other of the fulfilment of this condition. 16. The first subparagraph of paragraph 2 shall apply to materials originating in Turkey (3) only if the Parties have concluded a similar agreement with Turkey and have notified each other of the fulfilment of this condition. 17. As from the entry into force of an agreement between Norway and Turkey in accordance with the first subparagraph of paragraph 2 of this Agreement, and subject to reciprocity by Turkey, each party may provide that replacement proofs of origin for products incorporating materials originating in Turkey which have been processed under bilateral cumulation in GSP beneficiary countries may be issued or made out in the Parties. 18. This Agreement shall enter into force on a mutually agreed date, once the Union and Norway have notified each other of the completion of the internal adoption procedures required. From that date, it shall replace the Agreement in the form of an Exchange of Letters between the Community and each of the EFTA countries that grants tariff preferences under the GSP (Norway and Switzerland), providing that goods originating in Norway or Switzerland shall be treated on their arrival on the customs territory of the Community as goods with content of Community origin, signed on 29 January 2001 (4). I should be obliged if you would confirm that your Government is in agreement with the above. I have the honour to propose that, if the above is acceptable to your Government, this letter and your confirmation shall together constitute an Agreement between the European Union and the Kingdom of Norway.’ I am able to inform you that my Government is in agreement with the contents of your letter. Please accept, Madam, the assurance of my highest consideration. Utferdiget i Brussel, Съставено в Брюксел на Hecho en Bruselas, el V Bruselu dne Udfærdiget i Bruxelles, den Geschehen zu Brüssel am Brüssel, Έγινε στις Βρυξέλλες, στις Done at Brussels, Fait à Bruxelles, le Sastavljeno u Bruxellesu Fatto a Bruxelles, addì Briselē, Priimta Briuselyje, Kelt Brüsszelben, Magħmul fi Brussell, Gedaan te Brussel, Sporządzono w Brukseli, dnia Feito em Bruxelas, Întocmit la Bruxelles, V Bruseli V Bruslju, Tehty Brysselissä Utfärdat i Bryssel den For Kongeriket Norge За Кралство Норвегия Por el Reino de Noruega Za Norské království For Kongeriget Norge Für das Königreich Norwegen Norra Kuningriigi nimel Για το Βασίλειο της Νορβηγίας For the Kingdom of Norway Pour le Royaume de Norvège Za Kraljevinu Norvešku Per il Regno di Norvegia Norvēģijas Karalistes vārdā – Norvegijos Karalystės vardu A Norvég Királyság részéről Ghar-Renju tan-Norveġja Voor het Koninkrijk Noorwegen W imieniu Królestwa Norwegii Pelo Reino da Noruega Pentru Regatul Norvegiei Za Nórske kráľovstvo Za Kraljevino Norveško Norjan kuningaskunnan puolesta För Konungariket Norge (1) The Union fulfilled this condition through the publication of the Notice from the Commission pursuant to Article 85 of Regulation (EEC) No 2454/93, implementing the provisions of the Community Customs Code, extending to Turkey the bilateral cumulation system established by that Article (OJ C 134, 15.4.2016, p. 1). (2) OJ L 38, 8.2.2001, p. 25. (3) The Union fulfilled this condition through the publication of the Notice from the Commission pursuant to Article 85 of Regulation (EEC) No 2454/93, implementing the provisions of the Community Customs Code, extending to Turkey the bilateral cumulation system established by that Article (OJ C 134, 15.4.2016, p. 1). (4) OJ L 38, 8.2.2001, p. 25.

Summary: Agreement in the form of an exchange of letters between the EU and Norway on applying similar rules of origin Agreement in the form of an exchange of letters between the EU and Norway on applying similar rules of origin SUMMARY OF: Agreement in the form of an exchange of letters between the EU and Norway on the cumulation of origin between the EU, Switzerland, Norway and Turkey in the framework of the generalised system of preferences WHAT IS THE AIM OF THE AGREEMENT? It aims to increase the effectiveness of the generalised system of preferences and thus facilitate trade with developing countries by ensuring that the European Union (EU) and Norway apply similar rules of origin for the imports of goods from the EU, Switzerland, Norway and Turkey. KEY POINTS Generalised system of preferences (GSP) The GSP is a system of tariff preferences granted to developing countries (‘beneficiary countries’). For the least developed countries, duty is removed for virtually all their exports. The EU and Norway (along with Switzerland and Turkey) have very similar GSP systems and thus can be linked. Rules of origin To benefit from tariff preferences, products must be shown to originate from a beneficiary country. Origin refers to where a product is produced or manufactured, not where it is shipped from. Cumulation ‘Cumulation’ describes the system that allows products originating in country A to be further processed or added to products originating in country B, as if they had originated in country B. The resulting product would have the origin of country B. It can only be applied between countries operating with identical origin rules. Agreement between EU and Norway Under the EU GSP’s ‘extended cumulation’, materials originating in Norway, Switzerland or Turkey that undergo more than a minimal operation in a beneficiary country are considered to originate in that beneficiary country, and may benefit from preferences when imported to the EU, Norway, Switzerland or Turkey. This agreement requires the EU and Norway to have similar rules of origin covering the following principles: a definition of ‘originating products’ based on the same criteria;rules for regional cumulation* of origin;rules for applying cumulation to materials that originate, within the meaning of their GSP rules of origin, in the EU, Switzerland, Norway or Turkey;rules for a general tolerance of non-originating materials;rules for non-alteration of products from the beneficiary country;rules for issuing or making out replacement proofs of origin;requirement for administrative cooperation with the authorities in the beneficiary countries on the matter of proofs of origin. This agreement replaces a similar reciprocal agreement between the European Community and each of the European Free Trade Association countries that granted tariff preferences under the GSP, for goods originating in Norway or Switzerland. DATE OF ENTRY INTO FORCE It entered into force on 1 February 2019. BACKGROUND For further information, see: Generalised system of preferences (European Commission). KEY TERMS Regional cumulation. Operation between the countries of one of the regional groups of beneficiary countries recognised by the EU’s GSP where materials originating in one country of the group that are further worked or processed in another beneficiary country of the same group are considered to originate in the latter country. Cumulation is also possible between individual countries of cumulation groups I III, upon request and under certain conditions. MAIN DOCUMENT Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Norway on the cumulation of origin between the European Union, the Swiss Confederation, the Kingdom of Norway and the Republic of Turkey in the framework of the Generalised System of Preferences (OJ L 24, 28.1.2019, pp. 3–11). RELATED DOCUMENT Notice concerning the entry into force of the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Norway on the cumulation of origin between the European Union, the Swiss Confederation, the Kingdom of Norway and the Republic of Turkey in the framework of the Generalised System of Preferences (OJ L 27, 31.1.2019, p. 1). last update 09.11.2021


EUR-Lex - 31994L0080 - EN Avis juridique important | 31994L0080 Council Directive 94/80/EC of 19 December 1994 laying down detailed arrangements for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationals Official Journal L 368 , 31/12/1994 P. 0038 - 0047 Finnish special edition: Chapter 1 Volume 4 P. 0080 Swedish special edition: Chapter 1 Volume 4 P. 0080 COUNCIL DIRECTIVE 94/80/EC of 19 December 1994 laying down detailed arrangements for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationalsTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 8b (1) thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European Parliament (1),Having regard to the opinion of the Economic and Social Committee (2),Having regard to the opinion of the Committee of the Regions (3),Whereas the Treaty on European Union marks a new stage in the process of creating an ever-closer union among the peoples of Europe; whereas one of the Union's tasks is to organize, in a manner demonstrating consistency and solidarity, relations between the peoples of the Member States; whereas its fundamental objectives include a strengthening of the protection of the rights and interests of the nationals of its Member States through the introduction of a citizenship of the Union;Whereas to that end Title II of the Treaty on European Union introduces a citizenship of the Union for all nationals of the Member States and confers on such nationals on that basis a number of rights;Whereas the right to vote and to stand as a candidate in municipal elections in the Member State of residence, embodied in Article 8b (1) of the Treaty establishing the European Community, is an instance of the application of the principle of equality and non-discrimination between nationals and non-nationals and a corollary of the right to move and reside freely enshrined in Article 8a of that Treaty;Whereas application of Article 8b (1) does not presuppose complete harmonization of Member States' electoral systems; whereas the aim of that provision is essentially to abolish the nationality requirement to which most Member States currently make the exercise of the right to vote and to stand as a candidate subject; whereas, moreover, to take account of the principle of proportionality set out in the third paragraph of Article 3b of the Treaty, the content of Community legislation in this sphere must not go beyond what is necessary to achieve the objective of Article 8b(1) of the Treaty;Whereas the purpose of Article 8b (1) is to ensure that all citizens of the Union, whether or not they are nationals of the Member State in which they reside, can exercise in that State their right to vote and to stand as candidates in municipal elections under the same conditions; whereas the conditions applying to non-nationals, including those relating to period and proof of residence, should therefore be identical to those, if any, applying to nationals of the Member State concerned; whereas non-nationals must not be required to fulfil any special conditions unless, exceptionally, different treatment of nationals and non-nationals is justified by circumstances specific to the latter distinguishing them from the former;Whereas Article 8b(1) of the Treaty recognizes the right to vote and to stand as a candidate in municipal elections in the Member State of residence, without actually substituting it for the right to vote and to stand as a candidate in the Member State of which the Union citizen is a national; whereas the freedom of Union citizens to choose whether or not to take part in municipal elections in the Member State in which they reside must be respected; whereas it is appropriate that those citizens may express their wish to exercise their right to vote there; whereas provision may be made for those citizens to be registered automatically on the electoral roll in those Member States where voting is not compulsory;Whereas the way in which local government operates in the different Member States is a reflection of different political and legal traditions and is characterized by an abundance of structures; whereas the term 'municipal election` does not mean the same thing in every Member State; whereas the object of this Directive must therefore be clarified by defining the term; whereas municipal elections are elections by direct universal suffrage at the level of basic local government units and their subdivisions; whereas the term covers elections by direct universal suffrage both to representative councils of municipalities and of members of a municipal executive;Whereas disqualification may be ordered by an individual decision of the authorities either of the Member State of residence or of the home Member State; whereas, in view of the political significance of the holding of elected municipal office, Member States should be entitled to take the steps necessary to ensure that a person who has been deprived of his right to stand as a candidate in his home Member State is not enabled to recover that right merely by virtue of his residence in another Member State; whereas this problem, which is specific to non-national candidates, is important enough to justify a provision under which those Member States which consider it necessary are allowed to make such candidates subject not only to the rules on disqualification of the Member State of residence but also to those of the home Member State; whereas, in view of the principle of proportionality, it will be sufficient if the right to vote is made subject only to the rules on disqualification from voting of the Member State of residence;Whereas, since the duties of the leadership of basic local government units may involve taking part in the exercise of official authority and in the safeguarding of the general interest, Member States should be able to reserve these offices for their nationals; whereas Member States should also be able to take appropriate measures for that purpose; whereas such measures may not restrict more than is necessary for the achievement of that objective the possibility for other Member States' nationals to be elected;Whereas, it should likewise be possible for participation by elected municipal officers in the election of a parliamentary assembly to be reserved for own nationals;Whereas, where Member States' laws provide that the holding of elected municipal office is incompatible with holding other offices, Member States should be able to extend their scope to include equivalent offices held in other Member States;Whereas any derogation from the general rules of this Directive must be warranted, pursuant to Article 8b (1) of the Treaty, by problems specific to a Member State; whereas any derogation must, by its very nature, be subject to review;Whereas such specific problems may arise in a Member State in which the proportion of citizens of the Union of voting age, who reside in it but are not nationals of it, is very significantly above average; whereas derogations are warranted where such citizens form more than 20 % of the total electorate; whereas such derogations must be based on the criterion of period of residence;Whereas citizenship of the Union is intended to enable citizens of the Union to integrate better in their host country; whereas in this context it is in accordance with the intentions of the authors of the Treaty to avoid any polarization between lists of national and non-national candidates;Whereas this risk of polarization concerns in particular a Member State in which the proportion of non-national citizens of the Union of voting age exceeds 20 % of the total number of citizens of the Union of voting age who reside there; whereas it is important, therefore, that this Member State be able to lay down, in compliance with Article 8b of the Treaty, specific provisions concerning the composition of lists of candidates;Whereas account must be taken of the fact that in certain Member States residents who are nationals of other Member States have the right to vote in elections to the national parliament and whereas the formalities provided for in this Directive can consequently be eased;Whereas the Kingdom of Belgium is characterized by specific features and balances linked to the fact that Articles 1 to 4 of its Constitution provide for three official languages and a territorial division into regions and communities, as a result of which full application of this Directive in certain communes might have effects such as to necessitate providing for the possibility of a derogation from the provisions of this Directive in order to take account of those specific features and balances;Whereas the Commission will assess the application of the Directive in law and in fact, including any changes in the electorate which have taken place since its entry into force; whereas the Commission will submit a report in this connection to the European Parliament and to the Council,HAS ADOPTED THIS DIRECTIVE:CHAPTER I General provisions Article 1 1. This Directive lays down the detailed arrangements whereby citizens of the Union residing in a Member State of which they are not nationals may exercise the right to vote and to stand as a candidate there in municipal elections.2. Nothing in this Directive shall affect each Member State's provisions concerning the right to vote or to stand as a candidate either of its nationals who reside outside its territory or of third country nationals who reside in that State.Article 2 1. For the purposes of this Directive:(a) 'basic local government unit` means the administrative entities listed in the Annex which, in accordance with the laws of each Member State, contain bodies elected by direct universal suffrage and are empowered to administer, at the basic level of political and administrative organization, certain local affairs on their own responsibility;(b) 'municipal elections` means elections by direct universal suffrage to appoint the members of the representative council and, where appropriate, under the laws of each Member State, the head and members of the executive of a basic local government unit:(c) 'Member State of residence` means the Member State in which a citizen of the Union resides but of which he is not a national;(d) 'home Member State` means the Member State of which a citizen of the Union is a national;(e) 'electoral roll` means the official register of all voters entitled to vote in a given basic local government unit or in one of its subdivisions, drawn up and kept up-to-date by the competent authority under the electoral law of the Member State of residence, or the population register if it indicates eligibility to vote;(f) 'reference date` means the day or days on which citizens of the Union must satisfy, under the law of the Member State of residence, the requirements for voting or for standing as a candidate in that State;(g) 'formal declaration` means a declaration by the person concerned, inaccuracy in which makes that person liable to penalties, in accordance with the national law applicable.2. A Member State shall notify the Commission if any local government unit referred to in the Annex is, by virtue of a change in its domestic law, replaced by another unit having the functions referred to in paragraph 1 (a) of this Article or if, by virtue of such a change, any such unit is abolished or further such units are created.Within three months of receipt of such a notification, together with a Member State's assurance that no person's rights under this Directive will be prejudiced, the Commission shall adapt the Annex by making appropriate substitutions, deletions or additions. The Annex so revised shall be published in the Official Journal.Article 3 Any person who, on the reference date:(a) is a citizen of the Union within the meaning of the second subparagraph of Article 8 (1) of the Treaty; and(b) is not a national of the Member State of residence, but in any event satisfies the same conditions in respect of the right to vote and to stand as a candidate as that State imposes by law on its own nationals,shall have the right to vote and to stand as a candidate in municipal elections in the Member State of residence in accordance with this Directive.Article 4 1. If, in order to vote or to stand as candidates, nationals of the Member State of residence must have spent a certain minimum period as a resident in the territory of that State, voters and persons entitled to stand as candidates within the scope of Article 3 shall be deemed to have fulfilled that condition where they have resided for an equivalent period in other Member States.2. If, under the laws of the Member State of residence, its own nationals may vote or stand as candidates only in the basic local government unit in which they have their principal residence, voters and persons entitled to stand as candidates within the scope of Article 3 shall also be subject to this condition.3. Paragraph 1 shall not affect the provisions of each Member State under which the exercise by any person of the right to vote and to stand as a candidate in a given basic local government unit is subject to his having spent a minimum period as a resident in that unit.Nor shall paragraph 1 affect any national provision already in force on the date of adoption of this Directive, whereby the exercise by any person of such right to vote and to stand as a candidate is subject to his having spent a minimum period in the constituent part of the Member State of which the basic local government unit forms a part.Article 5 1. Member States of residence may provide that any citizen of the Union who, through an individual decision under civil law or a criminal law decision, has been deprived of his right to stand as a candidate under the law of his home Member State, shall be precluded from exercising that right in municipal elections.2. An application from any citizen of the Union to stand as a candidate in municipal elections in the Member State of residence may be declared inadmissible where that citizen is unable to produce the declaration referred to in Article 9 (2) (a) or the attestation referred to in Article 9 (2) (b).3. Member States may provide that only their own nationals may hold the office of elected head, deputy or member of the governing college of the executive of a basic local government unit if elected to hold office for the duration of his mandate.The Member States may also lay down that the temporary or interim performance of the functions of a head, deputy or member of the governing college of the executive of a basic local government unit may be restricted to own nationals.Having regard to the Treaty and to general legal principles, Member States may take appropriate, necessary and proportional measures to ensure that the offices referred to in the first subparagraph can only be held and the interim functions referred to in the second subparagraph can be performed only by their own nationals.4. Member States may also stipulate that citizens of the Union elected as members of a representative council shall take part in neither the designation of delegates who can vote in a parliamentary assembly nor the election of the members of that assembly.Article 6 1. Persons entitled to stand as candidates within the scope of Article 3 shall be subject to the same conditions concerning incompatibility as apply, under the laws of the Member State of residence, to nationals of that State.2. Member States may provide that the holding of elected municipal office in the Member State of residence is also incompatible with the holding of offices in other Member States which are equivalent to those which give rise to incompatibility in the Member State of residence.CHAPTER II Exercise of the right to vote and the right to stand as a candidate Article 7 1. A voter within the scope of Article 3 shall exercise his right to vote in municipal elections in the Member State of residence if he has expressed the wish to do so.2. If voting is compulsory in the Member State of residence, voters within the scope of Article 3 who have been entered on the electoral roll there shall also be obliged to vote.3. Member States where voting is not compulsory may provide for the automatic registration of voters within the scope of Article 3 on the electoral roll.Article 8 1. Member States shall take the necessary measures to enable a voter within the scope of Article 3 to be entered on the electoral roll sufficiently in advance of polling day.2. In order to have his name entered on the electoral roll, a voter within the scope of Article 3 shall produce the same documents as a voter who is a national.The Member State of residence may also require a voter within the scope of Article 3 to produce a valid identity document, along with a formal declaration stating his nationality, and his address in the Member State of residence.3. Voters within the scope of Article 3 who have been entered on an electoral roll in the Member State of residence shall remain thereon, under the same conditions as voters who are nationals, until such time as they are removed automatically because they no longer satisfy the requirements for exercising the right to vote.Voters who have been entered on the electoral roll at their request can also be removed from it if they so request.If such voters move to another basic local government unit in the same Member State, they shall be entered on the electoral roll of that unit under the same conditions as voters who are nationals.Article 9 1. When he submits his application to stand as a candidate, a person entitled to stand as a candidate within the scope of Article 3 shall produce the same supporting documents as a candidate who is a national. The Member State of residence may require him to produce a formal declaration stating his nationality and his address in the Member State of residence.2. The Member State of residence may also require a person entitled to stand as a candidate within the scope of Article 3 to:(a) state in the formal declaration which he produces in accordance with paragraph 1 when submitting his application to stand as a candidate that he has not been deprived of the right to stand as a candidate in his home Member State;(b) in case of doubt regarding the content of the declaration pursuant to (a), or where required under the legal provisions of a Member State, to produce before or after the election an attestation from the competent administrative authorities in his home Member State certifying that he has not been deprived of the right to stand as a candidate in that State or that no such disqualification is known to those authorities;(c) produce a valid identity document;(d) state in the formal declaration he produces in accordance with paragraph 1 that he holds no office which is incompatible within the meaning of Article 6 (2);(e) indicate his last address in his home Member State, in so far as he has had one.Article 10 1. The Member State of residence shall inform the person concerned in good time of the action taken on his application for entry on the electoral roll or of the decision concerning the admissibility of his application to stand as a candidate.2. Should a person not be entered on the electoral roll or have his application form entry refused or have his application to stand as a candidate rejected, the person concerned shall be entitled to legal remedies on similar terms as the laws of the Member State of residence prescribe for voters and persons entitled to stand as candidates who are its nationals.Article 11 The Member State of residence shall inform voters and persons entitled to stand as candidates within the scope of Article 3 in good time and in an appropriate manner of the conditions and detailed arrangements for the exercise of the right to vote and to stand as a candidate in elections in that State.CHAPTER III Derogations and transitional provisions Article 12 1. Where, on 1 January 1996, in a given Member State, the proportion of citizens of the Union of voting age who reside in it but are not nationals of it exceeds 20 % of the total number of citizens of the Union residing there who are of voting age, that Member State may, by way of derogation from this Directive:(a) restrict the right to vote to voters within the scope of Article 3 who have resided in that Member State for a minimum period, which may not be longer than the term for which the representative council of the municipality is elected;(b) restrict the right to stand as a candidate to persons entitled to stand as candidates within the scope of Article 3 who have resided in that Member State for a minimum period, which may not be longer than twice the term for which the representative council of the municipality is elected; and(c) take appropriate measures with regard to the composition of lists of candidates to encourage in particular the integration of citizens of the Union, who are nationals of another Member State.2. The Kingdom of Belgium may, by way of derogation from the provisions of this Directive, apply the provisions of paragraph 1 (a) to a limited number of local government units, the list of which it shall communicate at least one year before the local government unit elections for which it intends to invoke the derogation.3. Where, on 1 January 1996, the laws of a Member State prescribe that the nationals of another Member State who reside there have the right to vote for the national parliament of that State and, for that purpose, may be entered on the electoral roll of that State under exactly the same conditions as national voters, the first Member State may, by way of derogation from this Directive, refrain from applying Articles 6 to 11 in respect of such persons.4. By 31 December 1998 and every six years thereafter, the Commission shall submit to the European Parliament and to the Council a report in which it shall check whether the grant to the Member States concerned of a derogation pursuant to Article 8b (1) of the Treaty is still warranted and shall propose that any necessary adjustments be made. Member States which invoke derogations under paragraphs 1 and 2 shall furnish the Commission with all the necessary background information.CHAPTER IV Final provisions Article 13 The Commission shall submit a report to the European Parliament and the Council on the application of this Directive, including any changes in the electorate which have taken place since its entry into force, within a year of the holding in all the Member States of the municipal elections organized on the basis of the above provisions, and shall, where appropriate, propose appropriate adjustments.Article 14 Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 January 1996. They shall immediately inform the Commission thereof.When Member States adopt these provisions, these shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for such reference shall be adopted by Member States.Article 15 This Directive shall enter into force on the 20th day following that of its publication in the Official Journal of the European Communities.Article 16 This Directive is addressed to the Member States.Done at Brussels, 19 December 1994.For the CouncilThe PresidentK. KINKEL(1) OJ No C 323, 21. 11. 1994.(2) Opinion delivered on 14 September 1994 (not yet published in the Official Journal).(3) Opinion delivered on 28 September 1994 (not yet published in the Official Journal).ANNEX 'Basic local government unit` within the meaning of Article 2 (1) (a) of this Directive means any of the following:in Denmark:amtskommune, Koøbenhavns kommune, Frederiksberg kommune, primærkommune,in Belgium:commune/gemeente/Gemeinde,in Germany:kreisfreie Stadt bzw. Stadtkreis; Kreis;Gemeinde, Bezirk in der Freien und Hansestadt Hamburg und im Land Berlin;Stadtgemeinde Bremen in der Freien Hansestadt Bremen,Stadt-, Gemeinde-, oder Ortsbezirke bzw. Ortschaften,in Greece:êïéíüôçò;äÞìïò;in Spain:municipio,entidad de ámbito territorial inferior al municipal,in France:commune,arrondissement dans les villes déterminées par la législation interne, section de communein Ireland:country, county boroughborough, urban district, town,in Italy:comune,circoscrizione,in Luxembourg:commune,in the Netherlands:gemeente,deelgemeentein Portugal:município,freguesia,in the United Kingdom:counties in England; counties, county boroughs and communities in Wales: regions and Islands in Scotland; districts in England, Scotland and Northern Ireland; London boroughs; parishes in England; the City of London in relation to ward elections for common councilmen.Statement in the minutes by the German delegation re Article 2 (1) (b) The Federal Republic of Germany assumes that the definition in Article 2 (1) (b) regarding the election of the head and members of the executive of a basic local government unit may also be extended to include removal from office by electoral process ('Abwahl`).The Federal Republic of Germany would point out that under German constitutional law the rules governing municipal elections apply mutatis mutandis to local assemblies where these take the place of an elected representative council.Statement in the minutes by the Council and the Commission re Article 3 Article 3 does not rule out the possibility for a Member State of ensuring in a non-discriminatory manner that a voter within the scope of Article 3 is not deprived of the right to vote in a Member State other than the Member State of residence if that same condition applies to its own nationals.Statement in the minutes by the Luxembourg delegation on the Council and Commission statement re Article 3 The Luxembourg authorities interpret the word 'ensuring` as tantamount to a statement on his honour made by a voter within the scope of Article 3 when he is entered on the electoral roll.Statement in the minutes by the Council and the Commission re the third subparagraph of Article 5 (3) The measures referred to in the third subparagraph of Article 5 (3) may not restrict more than is necessary for the achievement of the objectives set out in the first and second subparagraphs of Article 5 (3) the possibility for other Member States' nationals to be elected.Statement in the minutes by the French delegation re Article 5 (4) The possibility of excluding citizens of the Union who are nationals of other Member States from the election of or election to the college which elects the French Senate, pursuant to Article 5 (4), in no way jeopardizes the right to vote or stand in municipal elections arising out of Article 8b (1) of the Treaty establishing the European Community.Statement in the minutes by the Council on the statement by the Belgian delegation re Article 12 (2) The Council takes note of the following statement by the Belgian delegation:Statement in the minutes by the Belgian delegation re Article 12 (2) Belgium states that if it were to make use of the derogation provided for in Article 12 (2) that derogation would be applied to only some of the local government units in which the number of voters within the scope of Article 3 exceeded 20 % of all voters where the Belgian Federal Government regarded the specific situation as justifying an exceptional derogation of that kind.Statement in the minutes by the Council on the Commission statement re Article 13 The Council notes the following statement by the Commission:Statement in the minutes by the Commission re Article 13 The Commission states that it will pay particular attention to the changes in the electorate following the entry into force of Directive which could create specific problems for certain Member States.Statement in the minutes by the Greek delegation re Article 13 In view of its geographical position, Greece attaches particular importance to the report that the Commission will be drawing up pursuant to Article 13.It expects that the Commission, bearing in mind changes in the electorate in the Member States, will assess the specific problems they may well face following the entry into force of the Directive.Statement in the minutes by the Spanish delegation re Gibraltar The Kingdom of Spain states that if, under the terms of Council Directive 94/80/EC of 19 December 1994 laying down detailed arrangements for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationals, the United Kingdom decides to extend its application to Gibraltar, such application will be deemed to be without prejudice to Spain's position with respect to Gibraltar.

Summary: The right to vote and to stand as a candidate in municipal elections The right to vote and to stand as a candidate in municipal elections It sets out the arrangements under which EU citizens may vote or stand as candidates in municipal elections* in any EU country in which they live. ACT Council Directive 94/80/EC of 19 December 1994 laying down detailed arrangements for the exercise of the right to vote and to stand as a candidate in municipal elections by citizens of the Union residing in a Member State of which they are not nationals SUMMARY WHAT DOES THE DIRECTIVE DO? It sets out the arrangements under which EU citizens may vote or stand as candidates in municipal elections* in any EU country in which they live. KEY POINTS Any EU citizen who is not a national of the EU country in which they live has the right to vote and to stand as a candidate in municipal elections in that country under the same conditions as the nationals of that country. In order to take part in elections, EU citizens must apply to be on the electoral roll of the country of residence, providing the same supporting documents as national voters. In countries where voting is compulsory, they will also be covered by this obligation. If, in order to vote or to stand as candidates, nationals of the EU country of residence are required to have been resident for a minimum period, EU citizens from outside the country may count an equivalent period spent in other EU countries towards the requirement. EU countries may refuse EU citizens the right to stand as a candidate if they: — have lost this right under the law of their EU country of origin as a result of an individual decision under civil or criminal law; — cannot produce a nationality and residence declaration or certain other documents attesting to identity, if required. EU countries can decide in some circumstances that the holding of elected municipal office in the country of residence is incompatible with the holding of offices in other EU countries. EU countries may decide to reserve certain senior elected posts for their own nationals, or that elected citizens of other EU countries may not take part in designating delegates who are then able to elect members of a parliamentary assembly or vote in that assembly. The directive also recognises exceptions for: — any EU country where the proportion of EU citizens of voting age who reside there, but are not its own nationals, exceeds 20 % of the total electorate; and — EU citizens who already have the right to vote in elections to the national parliament of their EU country of residence. SINCE WHEN DOES THE DIRECTIVE APPLY? From 20 January 1995. KEY TERM * Municipal elections: elections open to all eligible adult residents at the basic local government level, as listed in the annex to the directive. REFERENCES Act Entry into force Deadline for transposition in the Member States Official Journal Directive 94/80/EC 20.1.1995 31.12.1995 OJ L 368, 31.12.1994, pp. 38-47 The successive amendments to the annexes to Directive 94/80/EC have been incorporated in the original text. This consolidated version is of documentary value only. last update 24.09.2015


4.3.1994 EN Official Journal of the European Communities L 61/27 COMMISSION DECISION of 23 February 1994 setting up an advisory committee for the coordination of fraud prevention (94/140/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Whereas the sound management of Community finances requires that fraud against the Community budget be effectively opposed; Whereas it falls primarily to the Member States to take specific measures to combat fraud; whereas this calls for close cooperation between Member States and the Commission; Whereas Article 209a of the Treaty requires Member States to take the same measures to counter fraud affecting the financial interests of the Community as they take to counter fraud affecting their own financial interests; whereas to this end they must, with the help of the Commission, coordinate the action they take to protect the financial interests of the Community and to counter fraud; Whereas the Commission also has considerable responsibility arising from its general task of ensuring that the Community budget is properly implemented and that the Treaty provisions are applied; Whereas it is therefore desirable that the Commission be advised by committee comprising representatives of the Member States which may be consulted on any matter relating to prevention, to cooperate between Member States and the Commission and to prosecution of fraud and on any other matter relating to the legal protection of the financial interests of the Community; Whereas the existing committees specialize in specific areas only; whereas these committees are not to be replaced; whereas it is nevertheless useful to have an overall view of the whole area of fraud against the Community budget; whereas a horizontal committee therefore needs to be set up; Whereas, since the committee is to be a horizontal one and Member States need to be represented at the appropriate level reflecting their own administrative structures, provision should be made for the committee to consist of two representatives for each Member State, HAS DECIDED AS FOLLOWS: Article 1 An advisory committee for the coordination of fraud prevention (hereinafter referred to as ‘the committee’) is set up in the Commission. Article 2 1. The Commission may consult the committee on any matter relating to the prevention and prosecution of fraud and irregularities, and on any matter relating to cooperation between Member States or between Member States and the Commission which exceeds the powers of any sectoral committee in order to organize more effectively action to counter fraud. The Commission may consult the committee on any matter relating to the legal protection of the financial interests of the Community. 2. Any member of the committee may ask the Commission that the committee be consulted on any matter falling within the terms of reference of the committee. Article 3 1. The committee shall consist of two representatives for each Member State who may be assisted by two officials of the services concerned. 2. The committee shall be chaired by a representative of the Commission. 3. Working parties may be set up to facilitate the work of the committee. Article 4 1. The Commission shall provide secretarial services for the committee. 2. The chairman may invite any person with special expertise relating to a particular item on the agenda to take part in the proceedings. Experts shall take part in discussions on those matters for which they have been invited only. 3. Representatives of the Commission departments concerned shall attend meetings of the committee. 4. The committee shall be convened by the Commission. Article 5 1. The Committee shall consider requests for opinions made by the Commission. No vote shall be taken. 2. The Commission may, when it asks an opinion of the committee, specify a time by which the opinion is to be delivered. 3. Views expressed by the representatives of Member States shall be recorded in the minutes. Article 6 Without prejudice to Article 214 of the Treaty, where the Commission informs the committee that an opinion requested or question asked relates to a confidential matter, participants shall be required not to divulge information obtained in the course of the proceedings of the Committee or of working parties. Article 7 This Decision shall take effect on 1 March 1994. Done at Brussels, 23 February 1994. For the Commission Peter SCHMIDHUBER Member of the Commission

Summary: The EU’s committee for coordinating fraud prevention The EU’s committee for coordinating fraud prevention SUMMARY OF: Decision 94/140/EC setting up an advisory committee for the coordination of fraud prevention in the EU WHAT IS THE AIM OF THE DECISION? It establishes the Advisory Committee for the Coordination of Fraud Prevention (Cocolaf), which aims to build cooperation between EU countries and the European Commission to prevent and ensure the prosecution of fraud*. KEY POINTS A representative of the Commission chairs Cocolaf, which consists of 2 representatives from each EU country who may be assisted by 2 representatives of the competent national authorities. To more effectively organise close and regular cooperation between EU countries’ competent authorities to counter fraud, in accordance with Article 325 of the Treaty on the Functioning of the European Union, the Commission may consult Cocolaf on any matter relating to: the prevention and prosecution of fraud and all other illegal activities that may adversely affect the EU’s financial interests; cooperation between EU countries or between EU countries and the Commission to protect the EU’s financial interests. Cocolaf supports the work of the European Anti-Fraud Office (OLAF), which investigates corruption and misconduct within the EU institutions, as well as fraud against the EU’s budget. Cocolaf also complements the Hercule III programme, which funds projects that, among other things, increase anti-fraud cooperation between EU countries, the Commission and OLAF. Cocolaf, in agreement with the Commission, may set up working parties that tackle specific issues. In this respect, the following 4 sub-groups have been created: Fraud Prevention Group: stimulates cooperation among the relevant national authorities of EU countries and the Commission by exchanging experiences and best practices in the field of fraud prevention (e.g. experience with fraud risk assessments, exchange on fraudulent practices detected, experience with the development and implementation of national or sectoral anti-fraud strategies or policies or measures, etc.). Reporting and Analysis of Fraudulent and Other Irregularities Group: focuses on introducing and discussing statistical analysis of reported cases and considers other issues relevant to the preparation of the Article 325 report. AFCOS (Anti-Fraud Coordination Service) Group: exchanges experience and best practices in investigative cooperation between OLAF and national authorities, in line with the regulation governing OLAF’s investigations (Regulation (EU, Euratom) No 883/2013). OLAF Anti-Fraud Communicators’ Network (OAFCN): brings together spokespersons and public relations officers from relevant national authorities and OLAF to share media strategies and promote communication on preventing and deterring fraud. The Commission arranges meetings and provides secretariat services for Cocolaf. BACKGROUND Article 325 of the Treaty on the Functioning of the European Union requires EU countries to counter fraud at EU level in the same manner as they would counter fraud affecting their own financial interests. Meanwhile, the Commission is responsible for the proper implementation of the EU budget. For these reasons, it was decided to establish a committee covering the whole area of fraud against the EU budget. * KEY TERMS Fraud: wrongful deception intended to result in financial or criminal gain. MAIN DOCUMENT Commission Decision 94/140/EC of 23 February 1994 setting up an advisory committee for the coordination of fraud prevention (OJ L 61, 4.3.1994, pp. 27–28) Successive amendments to Decision 94/140/EC have been incorporated in to the original document. This consolidated version is of documentary value only. last update 25.07.2016