23.4.2010 EN Official Journal of the European Union L 103/1 RULES OF PROCEDURE OF THE COURT OF AUDITORS OF THE EUROPEAN UNION CONTENTS TITLE I — THE ORGANISATION OF THE COURT CHAPTER I: THE COURT Article 1 Collegial nature SECTION 1: THE MEMBERS Article 2 Commencement of term of office Article 3 Members’ obligations and performance of their duties Article 4 Compulsory retirement and deprival of the right to a pension or other benefits in its stead Article 5 Order of precedence Article 6 Temporary replacement of Members SECTION 2: THE PRESIDENT Article 7 Election of the President Article 8 Temporary replacement of the President Article 9 Duties of the President SECTION 3: CHAMBERS AND COMMITTEES Article 10 Establishment of the Chambers Article 11 Responsibilities of the Chambers Article 12 Committees SECTION 4: THE SECRETARY-GENERAL Article 13 The Secretary-General CHAPTER II: THE PERFORMANCE OF THE COURT'S DUTIES Article 14 Delegations Article 15 Authorising officer powers Article 16 Court's organizational structure TITLE II — THE COURT'S OPERATIONAL PROCEDURES CHAPTER I: THE COURT AND CHAMBERS MEETINGS SECTION 1: THE COURT Article 17 Scheduling of meetings Article 18 Agenda Article 19 Decision-making procedure Article 20 Chairing of meetings Article 21 Quorum Article 22 Non-public nature of meetings Article 23 Minutes of meetings SECTION 2: THE CHAMBERS Article 24 The Chambers meetings CHAPTER II: DECISIONS OF THE COURT, CHAMBERS AND COMMITTEES Article 25 Decisions of the Court Article 26 Decisions of the Chambers Article 27 Decisions of the committees Article 28 Languages and authentication Article 29 Forwarding and publication CHAPTER III: AUDITS AND THE PREPARATION OF REPORTS, OPINIONS, OBSERVATIONS AND STATEMENTS OF ASSURANCE Article 30 The conduct of audits Article 31 Reporting Member TITLE III — GENERAL AND FINAL PROVISIONS Article 32 Numbers expressed as fractions Article 33 Gender specific expressions Article 34 Implementing rules Article 35 Access to documents Article 36 Entry into force Article 37 Publication THE COURT OF AUDITORS OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular the fifth subparagraph of Article 287(4) thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a(1) thereof, With the approval of the Council given on 22 February 2010, HAS ADOPTED THESE RULES: TITLE I THE ORGANISATION OF THE COURT CHAPTER I The Court Article 1 Collegial nature Pursuant to the provisions of the Treaties and of the Financial Regulation, the Court shall be organised and shall act as a collegial body, in accordance with these Rules of Procedure. Section 1 The Members Article 2 Commencement of term of office The term of office of Members of the Court shall commence as from the date fixed for that purpose in the instrument of appointment, or, where there is no date fixed, from the date of adoption of that instrument. Article 3 Members’ obligations and performance of their duties The Members shall perform their duties in accordance with Article 286(1), (3) and (4) of the Treaty on the Functioning of the European Union. Article 4 Compulsory retirement and deprival of the right to a pension or other benefits in its stead 1. Where the Court, acting by a majority decision of its Members, considers that the information that has been submitted to it is such as to establish that a Member has ceased to meet the required conditions or to satisfy the obligations with which he is entrusted (Article 286(6) of the Treaty on the Functioning of the European Union), it shall instruct the President or, if the President is the Member concerned, the Member next in order of precedence to the President under Article 5 of these Rules of Procedure to draw up a preliminary report. 2. The preliminary report shall be sent, accompanied by supporting documents, to all the Members, including the Member concerned who shall in response forward his written observations within a reasonable time limit set by the President or, if the President is the Member concerned, by the Member next in order of precedence to him. 3. The Member concerned shall also be invited to present his explanations orally to the Court. 4. The decision to refer the matter to the Court of Justice in order to deprive the Member concerned of his office and/or of his right to a pension or other benefits in its stead shall be taken by secret ballot by a majority of four fifths of the Members of the Court. The Member concerned shall not take part in the ballot. Article 5 Order of precedence 1. Members shall take precedence after the President by date of appointment; where a Member has been re-appointed, his earlier term of office shall be taken into consideration, whether or not it immediately preceded the present term. 2. Members appointed on the same day shall take precedence according to age. Article 6 Temporary replacement of Members 1. If a Member's office falls vacant, the Court shall designate the Member(s) who shall carry out his duties pending the appointment of a new Member. 2. If a Member is absent or unavailable, he shall be temporarily replaced by one (or more) Member(s) in accordance with the provisions laid down in the implementing rules. Section 2 The President Article 7 Election of the President 1. The Court shall elect a new President before the expiry of the term of office of the incumbent President. However, if the expiry of the President's term of office coincides with the renewal of a part of the body of Members in accordance with Article 286(2) of the Treaty on the Functioning of the European Union, the election shall take place immediately, or at the latest 15 working days, after the Court in its new composition has taken up its duties. 2. The President shall be elected by secret ballot. The candidate who, in the first round of voting, obtains a two-thirds majority of the votes of the Members of the Court shall be elected President. If none of the candidates obtains this majority, a second round of voting shall take place at once and the candidate who obtains the majority of the votes of the Members of the Court shall be elected. If no candidate has obtained the majority of the votes of the Members of the Court in the second round of voting, further rounds of voting shall take place in accordance with the procedure laid down in the implementing rules. Article 8 Temporary replacement of the President 1. If the office of President falls vacant, the duties of the President shall temporarily be carried out by the outgoing President, providing that he is still a Member of the Court, save in the event of incapacity. In any other case, the Member who has precedence in accordance with Article 5 shall become acting President. 2. Whilst carrying out the day-to-day management of the Court during the interim period, the acting President shall organise the election of the new President in accordance with Article 7. However, if the office of President falls vacant less than six months before the expiry of the incumbent's term, the President shall be replaced by the Member who has precedence in accordance with Article 5. 3. If the President is absent or unavailable, he shall be temporarily replaced by the Member who has precedence in accordance with Article 5. Article 9 Duties of the President 1. The President of the Court shall: (a) call and chair meetings of the Court and be responsible for the proper conduct of the sessions; (b) ensure that the Court's decisions are implemented; (c) ensure that the departments of the Court operate properly and that its various activities are soundly managed; (d) appoint an agent to represent the Court in all litigation in which the Court is involved; (e) represent the Court in its external relations, in particular in its relations with the discharge authority, the other institutions of the Union and the Member States’ audit institutions. 2. The President may delegate part of his duties to one or more Members. Section 3 Chambers and committees Article 10 Establishment of the Chambers 1. The Court shall establish Chambers in order to adopt certain categories of reports and opinions in accordance with Article 287(4) of the Treaty on the Functioning of the European Union. 2. The areas of responsibility among the Chambers shall be decided by the Court on a proposal by the President. 3. On a proposal by the President, each of the other Members shall be assigned by the Court to a Chamber. 4. Each Chamber shall elect one of its Members as Dean in accordance with the conditions laid down in the implementing rules. Article 11 Responsibilities of Chambers 1. Chambers shall adopt reports and opinions, with the exception of the Annual Report on the general budget of the European Union and the Annual Report on the European Development Funds, in accordance with the provisions laid down in the implementing rules. 2. The Chamber responsible for the adoption of a document pursuant to paragraph 1 may refer its adoption to the Court, in accordance with the conditions laid down in the implementing rules. 3. Chambers shall have a preparatory responsibility with regard to documents for adoption by the Court, including draft observations and opinions, proposed work programmes and other documents in the audit field, except those for which the committees established under Article 12 have a preparatory responsibility. 4. Chambers shall allocate their tasks among their Members in accordance with the conditions laid down in the implementing rules. 5. The Members shall be accountable to the Chamber and to the Court for the performance of the tasks entrusted to them. Article 12 Committees 1. Committees shall be created and composed in accordance with the provisions laid down in the implementing rules. 2. The committees shall have the responsibility for matters not covered by the Chambers as provided for in Article 11, in accordance with the conditions laid down in the implementing rules. Section 4 The Secretary-General Article 13 The Secretary-General 1. The Secretary-General shall be appointed by the Court following an election by secret ballot, in accordance with the procedure laid down in the implementing rules. 2. The Secretary-General shall be accountable to the Court, to which he shall make periodic reports on the discharge of his duties. 3. Under the authority of the Court, the Secretary-General shall be responsible for the Court’s Secretariat. 4. The Secretary-General shall exercise the powers vested in the appointing authority within the meaning of Article 2 of the Staff Regulations of officials of the European Communities and the powers vested in the authority authorised to conclude contracts of employment within the meaning of Article 6 of the Conditions of Employment of other servants of the European Communities insofar as the decision of the Court on the exercise of the powers vested in the appointing authority and in the authority authorised to conclude contracts of employment does not provide otherwise. 5. The Secretary-General shall be responsible for the management of the Court's staff and for the administration of the Court, as well as for any other task assigned to him by the Court. 6. If the Secretary-General is absent or unavailable, he is temporarily replaced in accordance with the provisions laid down in the implementing rules. CHAPTER II The performance of the Court's duties Article 14 Delegations 1. The Court may, provided the principle of collective responsibility is respected, empower one or more Members to take clearly defined management or administrative measures on its behalf and under its supervision, and in particular to take action in preparation for a decision to be adopted at a later date by the Members of the Court. The Members concerned shall report back to the Court on the measures they have taken. 2. A Member may empower one or more officials or members of staff to sign documents concerning matters within that Member's responsibility in accordance with the provisions laid down in the implementing rules. Article 15 Authorising officer powers 1. The powers of authorising officer shall be exercised by the Members of the Court and, as authorising officer by delegation, by the Secretary-General in accordance with the internal rules for the implementation of the budget. 2. The Court shall lay down the rules and practices concerning the control procedures for the exercise of the powers of authorising officers and authorising officers by delegation in a decision on the internal rules for implementing the budget. Article 16 Court's organizational structure 1. The Court shall determine its organizational structure. 2. On the Secretary-General's proposal, the Court shall distribute the posts set out in the establishment plan in accordance with the conditions laid down in the implementing rules. TITLE II THE COURT'S OPERATIONAL PROCEDURES CHAPTER I The Court and Chambers’ meetings Section 1 The Court Article 17 Scheduling of meetings 1. The Court shall set provisional dates for its meetings once a year, before the end of the preceding year. 2. Additional meetings may be organised on the initiative of the President or at the request of at least a quarter of the Members of the Court. Article 18 Agenda 1. The draft agenda for each meeting shall be drawn up by the President. 2. The draft agenda and any requests for amendment thereto shall be placed before the Court, which shall adopt the agenda at the beginning of each meeting. The time-limits for distributing the agenda and related documents are laid down in the implementing rules. Article 19 Decision-making procedure The Court shall make its decisions in formal session, save where it applies the written procedure laid down in Article 25(5). Article 20 Chairing of meetings The meetings of the Court shall be chaired by the President. If the President is absent or indisposed, they shall be chaired by the Member who is temporarily acting as President, within the meaning of Article 8. Article 21 Quorum At least two thirds of the Members of the Court must be present in order to deliberate. Article 22 Non-public nature of meetings The Court's meetings shall not be public, unless the Court decides otherwise. Article 23 Minutes of meetings Minutes shall be drawn up for each meeting of the Court. Section 2 The Chambers Article 24 The Chambers meetings Unless otherwise provided for in the implementing rules, the provisions of Section 1 shall apply to meetings of the Chambers. CHAPTER II Decisions of the Court, Chambers and committees Article 25 Decisions of the Court 1. The Court, acting as a collegial body, shall adopt its decisions after prior examination by a Chamber or committee with the exception of decisions to be taken in its capacity as appointing authority or as the authority authorised to conclude contracts of employment. 2. The documents mentioned in the third subparagraph of Article 287(4) of the Treaty on the Functioning of the European Union, other than those that are adopted by Chambers pursuant to Article 11(1), and the statement of assurance mentioned in the second subparagraph of Article 287(1) of the Treaty on the Functioning of the European Union shall be adopted by the Court by a majority of its Members. 3. Without prejudice to Article 4(4) and Article 7(2), other decisions shall be taken by a majority of the Members present at the meeting of the Court. However, the Court may, on a proposal from a Member, declare, by a majority of the Members present at the meeting, that a specific question referred to the Court shall be decided by a majority of the Members of the Court. 4. Where a majority vote by the Members present is required to take a decision, in the event that the number of votes for and against should be equal the chairman shall have the casting vote. 5. The Court shall determine, on a case-by-case basis, the decisions to be adopted by the written procedure. Detailed rules for this procedure are laid down in the implementing rules. Article 26 Decisions of the Chambers 1. A Chamber shall adopt decisions by a majority of its Members. In the event of parity of votes, the Dean or the Member temporarily replacing him shall have the casting vote. 2. All Members of the Court may attend Chambers meetings, but they may vote only in the Chambers of which they are Members. However, when Members submit a document to a Chamber of which they are not a Member they shall be entitled to vote in that Chamber on that document. 3. The Dean shall notify documents adopted by the Chamber pursuant to Article 11(1) to all Members of the Court in accordance with the conditions laid down in the implementing rules. 4. Adoption of a document by the Chamber pursuant to Article 11(1) shall become definitive after five working days from the date of the notification provided for in paragraph 3 of this Article unless within that period a number of Members determined in the implementing rules have submitted to the President a reasoned request that the document concerned should be discussed and decided upon by the Court. 5. A Chamber may determine, on a case-by-case basis, that decisions shall be adopted by the written procedure. Detailed rules for this procedure are laid down in the implementing rules. Article 27 Decisions of the committees Unless otherwise provided in the implementing rules, the provisions of Article 26 shall apply to the decision-making procedure of the committees. Article 28 Languages and authentication 1. The reports, opinions, observations, statements of assurance and other documents, if for publication, shall be drawn up in all the official languages. 2. The documents shall be authenticated by the apposition of the President's signature on all the language versions. Article 29 Forwarding and publication Within the framework of the Treaties and in particular of the provisions of Article 287(4) of the Treaty on the Functioning of the European Union and without prejudice to the applicable provisions of the Financial Regulation, the implementing rules shall lay down the rules on the forwarding and publication of the Court's reports, opinions, observations, statements of assurance and other decisions. CHAPTER III Audits and the preparation of reports, opinions, observations and statements of assurance Article 30 The conduct of audits 1. The Court shall lay down detailed rules for the conduct of the audits with which it is charged by the Treaties. 2. The Court shall perform its audits in accordance with the aims laid down in its work programme. Article 31 Reporting Member 1. For every task to be carried out, the Chamber shall appoint a Member/Members to act as Reporting Member(s). For each of the tasks going beyond the specific framework of a Chamber, the Reporting Member(s) shall be appointed on a case-by-case basis by the Court. 2. As soon as it has been asked for an opinion within the meaning of Articles 287, 322 or 325 of the Treaty on the Functioning of the European Union, or when it wishes to present observations pursuant to Article 287 of the Treaty on the Functioning of the European Union, the Court shall appoint, from amongst its Members, the Reporting Member with responsibility for appraising the matter and preparing the draft. TITLE III GENERAL AND FINAL PROVISIONS Article 32 Numbers expressed as fractions For the purposes of these Rules of Procedure, where a number is expressed as a fraction, it shall be rounded up to the next whole number. Article 33 Gender specific expressions The use of gender specific expressions in the wording of these Rules of Procedure shall be understood as applying to both female and male genders. Article 34 Implementing rules 1. The Court, acting by a majority of its Members, determines the rules for implementing these Rules of Procedure. 2. The implementing rules shall be made public on the Court's website. Article 35 Access to documents In accordance with the principles of transparency and good administration and without prejudice to Article 143(2) and Article 144(1) of the Financial Regulation, any citizen of the Union, and any natural or legal person residing or having its registered office in a Member State, shall have a right of access to Court documents under the conditions laid down in the Decision laying down internal rules for the treatment of applications for access to documents held by the Court. Article 36 Entry into force These Rules of Procedure shall repeal and replace those adopted by the Court on 8 December 2004. They shall enter into force on 1 June 2010. Article 37 Publication These Rules of Procedure shall be published in the Official Journal of the European Union. Done at Luxembourg, 11 March 2010. For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President

Summary: The European Court of Auditors (ECA) The European Court of Auditors (ECA) SUMMARY OF: Article 287 of the Treaty on the Functioning of the European Union (TFEU) Rules of Procedure of the Court of Auditors of the European Union WHAT ARE THE AIMS OF ARTICLE 287 TFEU AND OF THE RULES OF PROCEDURE? The European Court of Auditors (ECA) is the EU’s external auditor. As such, the ECA warns of risks, provides assurance, indicates shortcomings and good practice, and offers guidance to policymakers and legislators on how to improve the management of EU policies and programmes. The ECA acts as the independent guardian of EU citizens’ financial interests. Article 287 of the Treaty on the Functioning of the European Union sets out the role of the Court. The ECA draws up its own Rules of Procedure which must then be approved by the Council. They govern the internal workings of the ECA. The rules cover aspects such as: the organisation of the Court (appointments, terms of office, the Court’s duties, election of the President); operational procedures (the Court and Chambers meetings; decision-making by the Court, Chambers and Committees; audits and preparation of reports, opinions, observations and statements of assurance). KEY POINTS Composition and structure The Court is a collegial body, that is, its Members are jointly responsible for decisions and actions taken. It comprises 27 Members — one from each EU Member State. Members are appointed for 6 years (renewable). To be appointed, Members must belong or have belonged to an external audit body in their own Member State or be especially qualified for this office. ECA Members are subject to a code of conduct governing their independence, impartiality, integrity, commitment, collegiality, confidentiality, responsibility and obligations after leaving office. Members elect one of their peers as President for 3 years (renewable). His/her duties include: calling and chairing Court meetings;ensuring the Court’s decisions are implemented;ensuring that the Court’s departments, including protocol and visits, communication, legal matters and internal audit, operate properly and that its various activities are well managed;appointing an agent to represent the Court in litigation;representing the Court in its external relations and in its relations with the other EU institutions. The Court has a Secretary-General, who is responsible for the day-to-day running of the Court’s Secretariat, and for administration, finance and support, human resources, information technology and translation. The Court also comprises Chambers and Committees: Chambers adopt opinions, special reports and specific annual reports. They also prepare the annual reports on the EU budget, which are then adopted by the Court;Committees (e.g. the Administrative Committee and the Audit Committee) deal with administrative matters and decisions on issues related to communication and strategy. Tasks of the Court The ECA is the independent external auditor of the European Union. Its reports and opinions are an essential element of the EU accountability chain. They are used to hold to account those responsible for implementing EU policies and programmes: the Commission, other EU institutions and bodies, and administrations in Member States. The ECA warns of risks, provides assurance, indicates shortcomings and good practice, and offers guidance to policymakers and legislators on how to improve the management of EU policies and programmes so that they can achieve value for money. Audits These are: based on records and, if necessary, performed on the spot in the other EU institutions; performed on the premises of any organisation which manages revenue or expenditure on behalf of the EU; performed in the Member States and in countries across the world, including on the premises of any natural or legal person in receipt of payments from the EU budget. In its role as the EU’s external auditor, the Court cooperates with the national authorities and the EU institutions. It may also request any information required to successfully complete its task from the EU institutions and bodies, organisations in receipt of payments from the European budget or from national audit institutions. Strategy and work programmes To remain at the forefront of developments in public-sector auditing, the ECA plans its strategic development and audit priorities in advance. Its core objectives are set out in multi-year strategies. Each year, the Court adopts a work programme listing its priorities in terms of audit tasks. The programme is published, and presented to the Committee on Budgetary Control of the European Parliament by the Court’s President. Annual discharge procedure The Court of Auditors has no judicial powers and therefore no power to impose sanctions. After the close of each financial year, it draws up an annual report to be published in the Official Journal. This report concerns the management of the EU budget and the European Development Funds, by the competent institutions. It is a fundamental part of the European Parliament’s decision-making process regarding the granting of the budget discharge to the Commission. The Court of Auditors also provides the Council and the Parliament with a statement of assurance concerning the reliability of the accounts and attesting that the budget has been used well, in accordance with the rules and regulations. In addition, the Court may also, at any time, submit observations, particularly in the form of special reports, on specific questions, or review reports, and deliver opinions where the Court is legally required to do so, at the request of one of the other EU institutions or on its own initiative. The Court decides in formal session, by the majority of its Members, on the adoption of the annual report. Its meetings are not public, unless it decides otherwise. It may also decide, on a case-by-case basis, to adopt decisions by written procedure. The ECA reports on irregularities in the use of EU funds and refers any cases of suspected fraud detected during its audits to the European Anti-Fraud Office (OLAF) or to the European Public Prosecutor’s Office (EPPO). FROM WHEN DO THE RULES OF PROCEDURE APPLY? They have applied since 1 June 2010. BACKGROUND The Court of Auditors, based in Luxembourg, was set up in 1977 and has been a fully-fledged EU institution since 1992. For more information, see: ECA legal framework (European Court of Auditors) Decision No 21-2021 laying down the rules for implementing the Rules of Procedure of the Court of Auditors (European Court of Auditors) EU budget (European Commission). MAIN DOCUMENTS Consolidated version of the Treaty on the Functioning of the European Union — Part six — Institutional and financial provisions — Title I — Institutional provisions — Chapter 1 — The institutions — Section 7 — The Court of Auditors — Article 287 (ex Article 248 TEC) (OJ C 202, 7.6.2016, pp. 170-171) Rules of Procedure of the Court of Auditors of the European Union (OJ L 103, 23.4.2010, pp. 1-6) See consolidated version. RELATED DOCUMENT Code of Conduct for the Members and former Members of the Court of Auditors (OJ L 128, 2.5.2022, pp. 102–113) last update 02.05.2022


23.12.1995 EN Official Journal of the European Communities L 312/1 COUNCIL REGULATION (EC, EURATOM) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests 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), Whereas the general budget of the European Communities is financed by own resources and administered by the Commission within the limit of the appropriations authorized and in accordance with the principle of sound financial management; whereas the Commission works in close cooperation with the Member States to that end; Whereas more than half of Community expenditure is paid to beneficiaries through the intermediary of the Member States; Whereas detailed rules governing this decentralized administration and the monitoring of their use are the subject of differing detailed provisions according to the Community policies concerned; whereas acts detrimental to the Communities' financial interests must, however, be countered in all areas; Whereas the effectiveness of the combating of fraud against the Communities' financial interests calls for a common set of legal rules to be enacted for all areas covered by Community policies; Whereas irregular conduct, and the administrative measures and penalties relating thereto, are provided for in sectoral rules in accordance with this Regulation; Whereas the aforementioned conduct includes fraudulent actions as defined in the Convention on the protection of the European Communities' financial interests; Whereas Community administrative penalties must provide adequate protection for the said interests; whereas it is necessary to define general rules applicable to these penalties; Whereas Community law has established Community administrative penalties in the framework of the common agricultural policy; whereas such penalties must be established in other fields as well; Whereas Community measures and penalties laid down in pursuance of the objectives of the common agricultural poilcy form an integral part of the aid systems; whereas they pursue their own ends which do not affect the assessment of the conduct of the economic operators concerned by the competent authorities of the Member States from the point of view of criminal law; whereas their effectiveness must be ensured by the immediate effect of Community rules and by applying in full Community measures as a whole, where the adoption of preventive measures has not made it possible to achieve that objective; Whereas not only under the general principle of equity and the principle of proportionality but also in the light of the principle of ne bis in idem, appropriate provisions must be adopted while respecting the acquis communautaire and the provisions laid down in specific Community rules existing at the time of entry into force of this Regulation, to prevent any overlap of Community financial penalties and national criminal penalties imposed on the same persons for the same reasons; Whereas, for the purposes of applying this Regulation, criminal proceedings may be regarded as having been completed where the competent national authority and the person concerned come to an arrangement; Whereas this Regulation will apply without prejudice to the application of the Member States' criminal law; Whereas Community law imposes on the Commission and the Member States an obligation to check that Community budget resources are used for their intended purpose; whereas there is a need for common rules to supplement existing provisions; Whereas the Treaties make no provision for the specific powers necessary for the adoption of substantive law of horizontal scope on checks, measures and penalties with a view to ensuring the protection of the Communities' financial interests; whereas recourse should therefore be had to Article 235 of the EC Treaty and to Article 203 of the EAEC Treaty; Whereas additional general provisions relating to checks and inspections on the spot will be adopted at a later stage, HAS ADOPTED THIS REGULATION: TITLE I General principles Article 1 1. For the purposes of protecting the European Communities' financial interests, general rules are hereby adopted relating to homogenous checks and to administrative measures and penalties concerning irregularities with regard to Community law. 2. ‘Irregularity’ shall mean any infringement of a provision of Community law resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the general budget of the Communities or budgets managed by them, either by reducing or losing revenue accruing from own resources collected directly on behalf of the Communities, or by an unjustified item of expenditure. Article 2 1. Administrative checks, measures and penalties shall be introduced in so far as they are necessary to ensure the proper application of Community law. They shall be effective, proportionate and dissuasive so that they provide adequate protection for the Communities' financial interests. 2. No administrative penalty may be imposed unless a Community act prior to the irregularity has made provision for it. In the event of a subsequent amendment of the provisions which impose administrative penalties and are contained in Community rules, the less severe provisions shall apply retroactively. 3. Community law shall determine the nature and scope of the administrative measures and penalties necessary for the correct application of the rules in question, having regard to the nature and seriousness of the irregularity, the advantage granted or received and the degree of responsibility. 4. Subject to the Community law applicable, the procedures for the application of Community checks, measures and penalties shall be governed by the laws of the Member States. Article 3 1. The limitation period for proceedings shall be four years as from the time when the irregularity referred to in Article 1 (1) was committed. However, the sectoral rules may make provision for a shorter period which may not be less than three years. In the case of continuous or repeated irregularities, the limitation period shall run from the day on which the irregularity ceases. In the case of multiannual programmes, the limitation period shall in any case run until the programme is definitively terminated. The limitation period shall be interrupted by any act of the competent authority, notified to the person in question, relating to investigation or legal proceedings concerning the irregularity. The limitation period shall start again following each interrupting act. However, limitation shall become effective at the latest on the day on which a period equal to twice the limitation period expires without the competent authority having imposed a penalty, except where the administrative procedure has been suspended in accordance with Article 6 (1). 2. The period for implementing the decision establishing the administrative penalty shall be three years. That period shall run from the day on which the decision becomes final. Instances of interruption and suspension shall be governed by the relevant provisions of national law. 3. Member States shall retain the possibility of applying a period which is longer than that provided for in paragraphs 1 and 2 respectively. TITLE II Administrative measures and penalties Article 4 1. As a general rule, any irregularity shall involve withdrawal of the wrongly obtained advantage: — by an obligation to pay or repay the amounts due or wrongly received, — by the total or partial loss of the security provided in support of the request for an advantage granted or at the time of the receipt of an advance. 2. Application of the measures referred to in paragraph 1 shall be limited to the withdrawal of the advantage obtained plus, where so provided for, interest which may be determined on a flat-rate basis. 3. Acts which are established to have as their purpose the obtaining of an advantage contrary to the objectives of the Community law applicable in the case by artificially creating the conditions required for obtaining that advantage shall result, as the case shall be, either in failure to obtain the advantage or in its withdrawal. 4. The measures provided for in this Article shall not be regarded as penalties. Article 5 1. Intentional irregularities or those caused by negligence may lead to the following administrative penalties: (a) payment of an administrative fine; (b) payment of an amount greater than the amounts wrongly received or evaded, plus interest where appropriate; this additional sum shall be determined in accordance with a percentage to be set in the specific rules, and may not exceed the level strictly necessary to constitute a deterrent; (c) total or partial removal of an advantage granted by Community rules, even if the operator wrongly benefited from only a part of that advantage; (d) exclusion from, or withdrawal of, the advantage for a period subsequent to that of the irregularity; (e) temporary withdrawal of the approval or recognition necessary for participation in a Community aid scheme; (f) the loss of a security or deposit provided for the purpose of complying with the conditions laid down by rules or the replenishment of the amount of a security wrongly released; (g) other penalties of a purely economic type, equivalent in nature and scope, provided for in the sectoral rules adopted by the Council in the light of the specific requirements of the sectors concerned and in compliance with the implementing powers conferred on the Commission by the Council. 2. Without prejudice to the provisions laid down in the sectoral rules existing at the time of entry into force of this Regulation, other irregularities may give rise only to those penalties not equivalent to a criminal penalty that are provided for in paragraph 1, provided that such penalties are essential to ensure correct application of the rules. Article 6 1. Without prejudice to the Community administrative measures and penalties adopted on the basis of the sectoral rules existing at the time of entry into force of this Regulation, the imposition of financial penalties such as administrative fines may be suspended by decision of the competent authority if criminal proceedings have been initiated against the person concerned in connection with the same facts. Suspension of the administrative proceedings shall suspend the period of limitation provided for in Article 3. 2. If the criminal proceedings are not continued, the suspended administrative proceedings shall be resumed. 3. When the criminal proceedings are concluded, the suspended administrative proceedings shall be resumed, unless that is precluded by general legal principles. 4. Where the administrative procedure is resumed, the administrative authority shall ensure that a penalty at least equivalent to that prescribed by Community rules is imposed, which may take into account any penalty imposed by the judicial authority on the same person in respect of the same facts. 5. Paragraphs 1 to 4 shall not apply to financial penalties which form an integral part of financial support systems and may be applied independently of any criminal penalties, if and in so far as they are not equivalent to such penalties. Article 7 Community administrative measures and penalties may be applied to the economic operators referred to in Article 1, namely the natural or legal persons and the other entities on which national law confers legal capacity who have committed the irregularity and to those who are under a duty to take responsibility for the irregularity or to ensure that it is not committed. TITLE III Checks Article 8 1. In accordance with their national laws, regulations and administrative provisions, the Member States shall take the measures necessary to ensure the regularity and reality of transactions involving the Communities' financial interests. 2. Measures providing for checks shall be appropriate to the specific nature of each sector and in proportion to the objectives pursued. They shall take account of existing administrative practice and structures in the Member States and shall be determined so as not to entail excessive economic constraints or administrative costs. The nature and frequency of the checks and inspections on the spot to be carried out by the Member States and the procedure for performing them shall be determined as necessary by sectoral rules in such a way as to ensure uniform and effective application of the relevant rules and in particular to prevent and detect irregularities. 3. The setoral rules shall include the provisions necessary to ensure equivalent checks through the approximation of procedures and checking methods. Article 9 1. Without prejudice to the checks carried out by the Member States in accordance with their national laws, regulations and administrative provisions and without prejudice to the checks carried out by the Community institutions in accordance with the EC Treaty, and in particular Article 188c thereof, the Commission shall, on its responsibility, have checks carried out on: (a) the conformity of administrative practices with Community rules; (b) the existence of the necessary substantiating documents and their concordance with the Communities' revenue and expenditure as referred to in Article 1; (c) the circumstances in which such financial transactions are carried out and checked. 2. In addition, it may carry out checks and inspections on the spot under the conditions laid down in the sectoral rules. Before carrying out such checks and inspections, in accordance with the rules in force, the Commission shall inform the Member State concerned accordingly in order to obtain any assistance necessary. Article 10 Additional general provisions relating to checks and inspections on the spot shall be adopted later in accordance with the procedures laid down in Article 235 of the EC Treaty and Article 203 of the EAEC Treaty. Article 11 This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 18 December 1995. For the Council The President J. BORRELL FONTELLES (1) OJ No C 216, 6. 8. 1994, p. 11. (2) OJ No C 89, 10. 4. 1995, p. 83 and opinion delivered on 30 November 1995 (not yet published in the Official Journal).

Summary: Fighting fraud: checks in EU countries Fighting fraud: checks in EU countries European Union (EU) citizens need to have confidence that the EU budget is being put to proper use. In 1995, the EU introduced rules (Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995) covering checks in EU countries and the imposition of penalties in the event of irregularities*. ACT Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests SUMMARY European Union (EU) citizens need to have confidence that the EU budget is being put to proper use. In 1995, the EU introduced rules (Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995) covering checks in EU countries and the imposition of penalties in the event of irregularities*. WHAT DOES THIS REGULATION DO? — It seeks to combat fraud against the EU’s financial interests (the EU budget - taxpayers’ contributions). — It establishes a common set of legal rules for all areas covered by EU policies. — In particular, it provides for checks and administrative measures and penalties when EU funding rules are not respected. KEY POINTS More than half of EU expenditure is paid to recipients via EU countries’ governments and their agencies. Both this system of decentralised administration and the monitoring of the use of the expenditure are governed by detailed rules. These rules vary depending on the policy area concerned. EU countries are responsible for taking the necessary measures to ensure that transactions involving the EU’s financial interests are correct and regular. Measures regarding checks must be proportionate to the objectives pursued so as not to entail excessive economic constraints or administrative costs. They must also take account of EU countries’ administrative practices and structures. The European Commission is responsible for checking that: — administrative practices conform with EU rules; — the necessary substantiating documents exist and that they tally with the EU's revenue and expenditure; — financial transactions are carried out and checked in appropriate circumstances. In addition, under Regulation (Euratom, EC) No 2185/96, the European Commission may carry out checks and inspections on the spot. Withdrawal of the wrongly obtained advantage In general, if an irregularity is found, the wrongly obtained advantage must be repaid and an accompanying amount of interest may be calculated on a flat-rate basis. The measure withdrawing the advantage may consist of: — an obligation to pay or repay the amounts due or wrongly received; — the total or partial loss of any financial guarantees or advances received by the party in question. Intentional irregularities or irregularities caused by negligence may lead to administrative penalties, such as: — payment of an administrative fine; — payment of an additional sum; however, this should not exceed a level that is strictly necessary to constitute a deterrent; — total or partial removal of an advantage granted, even if the party only wrongly benefited from the advantage, or exclusion from or withdrawal of the advantage, for a limited period following the irregularity; — other penalties of a purely economic type provided for by EU law. General principles Administrative checks, measures and penalties must be: — effective; — proportionate; and — dissuasive. They must take account of the nature and seriousness of the irregularity, the advantage granted or received and the degree of responsibility. An administrative penalty may only be imposed if, prior to the irregularity, an EU act or law has specifically allowed for it. The limitation period for proceedings is 4 years, starting from the date on which the irregularity was committed. For continuous or repeated irregularities, the limitation period runs from the date on which the irregularity ceases. In the case of programmes that run over several years (i.e. multiannual), the limitation period runs until the programme comes to an end. KEY TERMS * Irregularity: any act or omission by a recipient of EU funding, which results in prejudicing the EU’s general budget, either by reducing or losing revenue accruing from own resources collected directly on behalf of the EU, or by an unjustified item of expenditure. REFERENCES Act Entry into force Deadline for transposition in the Member States Official Journal Regulation (EC, Euratom) No 2988/95 26.12.1995 - OJ L 312, 23.12.1995, pp. 1-4. Corrigendum - - OJ L 36, 10.2.1998, pp. 16-16. RELATED ACTS 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) last update 08.09.2015


15.12.2009 EN Official Journal of the European Union L 328/1 COUNCIL REGULATION (EC) No 1215/2009 of 30 November 2009 introducing exceptional trade measures for countries and territories participating in or linked to the European Union’s Stabilisation and Association process (codified version) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof, Having regard to the proposal from the Commission, Whereas: (1) Council Regulation (EC) No 2007/2000 of 18 September 2000 introducing exceptional trade measures for countries and territories participating in or linked to the European Union’s Stabilisation and Association process, amending Regulation (EC) No 2820/98, and repealing Regulations (EC) No 1763/1999 and (EC) No 6/2000 (1), has been substantially amended several times (2). In the interests of clarity and rationality the said Regulation should be codified. (2) At its meeting in Lisbon on 23 and 24 March 2000, the European Council concluded that Stabilisation and Association Agreements with Western Balkan countries should be preceded by asymmetrical trade liberalisation. (3) A continued Community market opening to imports from the Western Balkan countries is expected to contribute to the process of political and economic stabilisation in the region while not creating negative effects for the Community. (4) It is, therefore, appropriate further to improve the Community’s autonomous trade preferences by removing all remaining tariff ceilings for industrial products and by further improving access to the Community market for agricultural and fishery products, including processed products. (5) These measures are proposed as part of the EU Stabilisation and Association process, in a response to the specific situation in the Western Balkans. They will not constitute a precedent for Community trade policy with other third countries. (6) In accordance with the EU Stabilisation and Association process, based on the earlier Regional Approach and the Council Conclusions of 29 April 1997, the development of bilateral relations between the European Union and the Western Balkan countries is subject to certain conditions. The granting of autonomous trade preferences is linked to respect for fundamental principles of democracy and human rights and to the readiness of the countries concerned to develop economic relations between themselves. The granting of improved autonomous trade preferences in favour of countries participating in the EU Stabilisation and Association process should be linked to their readiness to engage in effective economic reforms and in regional cooperation, in particular through the establishment of free trade areas in accordance with relevant GATT/WTO standards. In addition, entitlement to benefit from autonomous trade preferences is conditional on the involvement of the beneficiaries in effective administrative cooperation with the Community in order to prevent any risk of fraud. (7) Trade preferences can only be granted to countries or territories possessing a customs administration. (8) Bosnia and Herzegovina, Serbia and Kosovo, as defined by the United Nations Security Council Resolution 1244 (1999) subject to international civil administration by the United Nations Mission in Kosovo (UNMIK) (hereinafter referred to as Kosovo), fulfil these conditions, and similar trade preferences should be granted to all of them in order to avoid discrimination within the region. (9) The trade measures provided for in this Regulation should take into account that Serbia and Kosovo each constitute a separate customs territory. (10) The Community has concluded an agreement on trade in textile products with Serbia (3). (11) Albania, Croatia, the former Yugoslav Republic of Macedonia and Montenegro should remain beneficiaries of this Regulation only in so far as this Regulation provides for concessions which are more favourable than the concessions existing under the contractual regimes between the Community and those countries. (12) For the purposes of certification of origin and administrative cooperation procedures, the relevant provisions of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (4) should be applied. (13) For the sake of rationalisation and simplification, it is appropriate to provide that the Commission may, after consulting the Customs Code Committee and without prejudice to the specific procedures provided for in this Regulation, make any necessary changes and technical amendments necessary to this Regulation. (14) The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (5). (15) The import arrangements provided for by this Regulation should be renewed on the basis of the conditions established by the Council and in the light of the experience gained in granting these arrangements under this Regulation. It is appropriate to limit the duration of the arrangements to 31 December 2010, HAS ADOPTED THIS REGULATION: Article 1 Preferential arrangements 1. Subject to the special provisions laid down in Article 3, products originating in Bosnia and Herzegovina or in the customs territories of Serbia or Kosovo, other than those of headings 0102, 0201, 0202, 0301, 0302, 0303, 0304, 0305, 1604, 1701, 1702 and 2204 of the Combined Nomenclature, shall be admitted for import into the Community without quantitative restrictions or measures having equivalent effect and with exemption from customs duties and charges having equivalent effect. 2. Imports of sugar products under headings 1701 and 1702 of the Combined Nomenclature originating in Bosnia and Herzegovina or in the customs territories of Serbia or Kosovo shall benefit from concessions provided for in Article 3. 3. Products originating in Albania, in Croatia, in the former Yugoslav Republic of Macedonia or in Montenegro shall continue to benefit from the provisions of this Regulation where so indicated or from any measures provided for in this Regulation which are more favourable than the trade concessions provided for in the framework of bilateral agreements between the Community and these countries. Article 2 Conditions for entitlement to the preferential arrangements 1. Entitlement to benefit from the preferential arrangements introduced by Article 1 shall be subject to the following: (a) compliance with the definition of ‘originating products’ provided for in Part I, Title IV, Chapter 2, Section 1, Subsection 1 of Regulation (EEC) No 2454/93; (b) the abstention of the countries and territories referred to in Article 1 from introducing new duties or charges having equivalent effect and new quantitative restrictions or measures having equivalent effect in respect of imports originating in the Community or from increasing existing levels of duties or charges or from introducing any other restrictions from 30 September 2000; and (c) the involvement of beneficiaries in effective administrative cooperation with the Community in order to prevent any risk of fraud. 2. Without prejudice to the conditions provided for in paragraph 1, entitlement to benefit from the preferential arrangements introduced by Article 1 shall be subject to the readiness of the beneficiary countries to engage in effective economic reforms and in regional cooperation with other countries concerned by the European Union’s Stabilisation and Association process, in particular through the establishment of free trade areas in conformity with Article XXIV of the GATT 1994 and other relevant WTO provisions. In the event of non-compliance in that respect, the Council may take the appropriate measures by a qualified majority vote, on the basis of a Commission proposal. Article 3 Agricultural products — tariff quotas 1. For certain fishery products and for wine, as listed in Annex I, originating in the countries and territories referred to in Article 1, the customs duties applicable to imports into the Community shall be suspended during the periods, at the levels, within the limits of the Community tariff quotas and under the conditions indicated for each product and origin set out in that Annex. 2. The customs duties applicable to imports into the Community of ‘baby-beef’ products defined in Annex II and originating in the countries and territories referred to in Article 1(1) shall be 20 % of the ad valorem duty and 20 % of the specific duty as laid down in the Common Customs Tariff, within the limit of an annual tariff quota of 11 475 tonnes expressed in carcass weight. The volume of the annual tariff quota of 11 475 tonnes shall be distributed among the beneficiary countries and territories as follows: (a) 1 500 tonnes (carcass weight) for ‘baby-beef’ products originating in Bosnia and Herzegovina; (b) 9 175 tonnes (carcass weight) for ‘baby-beef’ products originating in the customs territories of Serbia or Kosovo. Imports into the Community of ‘baby-beef’ products defined in Annex II and originating in Albania shall not benefit from a tariff concession. Any request for import within these quotas shall be accompanied by an authenticity certificate issued by the competent authorities of the exporting country and attesting that the goods originate in the country or territory concerned and correspond to the definition in Annex II to this Regulation. This certificate shall be drawn up by the Commission in accordance with the procedure referred to in Article 195(2) of Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (6). 3. Imports of sugar products under headings 1701 and 1702 of the Combined Nomenclature originating in Bosnia and Herzegovina and the customs territories of Serbia or Kosovo shall be subject to the following annual duty-free tariff quotas: (a) 12 000 tonnes (net weight) for sugar products originating in Bosnia and Herzegovina; (b) 180 000 tonnes (net weight) for sugar products originating in the customs territories of Serbia or Kosovo. 4. Notwithstanding other provisions of this Regulation, and in particular Article 10, given the particular sensitivity of the agricultural and fishery markets, where imports of agricultural and fishery products cause serious disturbance to the Community markets and their regulatory mechanisms, the Commission may take the appropriate measures in accordance with the procedure referred to in Article 8(2). Article 4 Implementation of tariff quotas for ‘baby beef’ and sugar The detailed rules for implementing the tariff quota for ‘baby-beef’ products shall be determined by the Commission in accordance with the procedure referred to in Article 195(2) of Regulation (EC) No 1234/2007. The detailed rules for implementing the tariff quota for sugar products under heading Nos 1701 and 1702 of the Combined Nomenclature shall be determined by the Commission in accordance with the procedure referred to in Article 195(2) of Council Regulation (EC) No 1234/2007. Article 5 Administration of tariff quotas The tariff quotas referred to in Article 3(1) of this Regulation shall be administered by the Commission in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93. Communication for that purpose between the Member States and the Commission shall be effected, as far as possible, by telematic link. Article 6 Access to tariff quotas Each Member State shall ensure that importers have equal and uninterrupted access to the tariff quotas for as long as the balance of the relevant quota volume so permits. Article 7 Conferment of powers The Commission shall, in accordance with the procedure referred to in Article 8(2), adopt the provisions necessary for the application of this Regulation, other than those provided for in Article 4, in particular: (a) amendments and technical adjustments necessary following amendments to the Combined Nomenclature codes and to the TARIC subdivisions; (b) necessary adjustments following the conclusion of other agreements between the Community and the countries and territories referred to in Article 1. Article 8 Committee 1. The Commission shall be assisted by the Customs Code Committee established by Article 247a of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (7) (hereinafter referred to as the ‘Committee’). 2. Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply. The period referred to in Article 4(3) of Decision 1999/468/EC shall be set at one month. Article 9 Cooperation Member States and the Commission shall cooperate closely to ensure that this Regulation, and in particular the provisions set out in Article 10(1), are complied with. Article 10 Temporary suspension 1. Where the Commission finds that there is sufficient evidence of fraud or failure to provide administrative cooperation as required for the verification of evidence of origin, or that there is a massive increase of exports into the Community above the level of normal production and export capacity or a failure of compliance with the provisions of Article 2(1) by countries and territories referred to in Article 1, it may take measures to suspend in whole or in part the arrangements provided for in this Regulation for a period of three months, provided that it has first: (a) informed the Committee; (b) called on the Member States to take such precautionary measures as are necessary in order to safeguard the Community’s financial interests and/or to secure compliance by the beneficiary countries and territories with Article 2(1); (c) published a notice in the Official Journal of the European Union stating that there are grounds for reasonable doubts about the application of the preferential arrangements and/or compliance with Article 2(1) by the beneficiary country or territory concerned which may call into question its right to continue enjoying the benefits granted by this Regulation. 2. A Member State may refer the Commission decision to the Council within 10 days. The Council, acting by a qualified majority, may take a different decision within 30 days. 3. On conclusion of the period of suspension, the Commission shall decide either to terminate the provisional suspension measure following consultation of the Committee or to extend the suspension measure in accordance with paragraph 1. Article 11 Repeal Regulation (EC) No 2007/2000 is repealed. References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex IV. Article 12 Entry into force and application This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union. It shall apply until 31 December 2010. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 30 November 2009. For the Council The President S. O. LITTORIN (1) OJ L 240, 23.9.2000, p. 1. (2) See Annex III. (3) OJ L 90, 8.4.2005, p. 36. (4) OJ L 253, 11.10.1993, p. 1. (5) OJ L 184, 17.7.1999, p. 23. (6) OJ L 299, 16.11.2007, p. 1. (7) OJ L 302, 19.10.1992, p. 1. ANNEX I TARIFF QUOTAS REFERRED TO IN ARTICLE 3(1) Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description taken together. Order No CN Code Description Quota volume per year (1) Beneficiaries Rate of duty 09.1571 0301 91 10 0301 91 90 0302 11 10 0302 11 20 0302 11 80 0303 21 10 0303 21 20 0303 21 80 0304 19 15 0304 19 17 ex 0304 19 19 ex 0304 19 91 0304 29 15 0304 29 17 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 0305 49 45 ex 0305 59 80 ex 0305 69 80 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption 50 tonnes Bosnia and Herzegovina, customs territories of Serbia or Kosovo Exemption 09.1573 0301 93 00 0302 69 11 0303 79 11 ex 0304 19 19 ex 0304 19 91 ex 0304 29 19 ex 0304 99 21 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 Carp: live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption 110 tonnes Bosnia and Herzegovina, customs territories of Serbia or Kosovo Exemption 09.1575 ex 0301 99 80 0302 69 61 0303 79 71 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 Sea bream (Dentex dentex and Pagellus spp.): live; fresh or chilled; frozen; dried, salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption 75 tonnes Bosnia and Herzegovina, customs territories of Serbia or Kosovo Exemption 09.1577 ex 0301 99 80 0302 69 94 ex 0303 77 00 ex 0304 19 39 ex 0304 19 99 ex 0304 29 99 ex 0304 99 99 ex 0305 10 00 ex 0305 30 90 ex 0305 49 80 ex 0305 59 80 ex 0305 69 80 Sea bass (Dicentrarchus labrax): live; fresh or chilled; frozen; dried; salted or in brine, smoked; fillets and other fish meat; flours, meals and pellets, fit for human consumption 60 tonnes Bosnia and Herzegovina, customs territories of Serbia or Kosovo Exemption 09.1561 1604 16 00 1604 20 40 Prepared or preserved anchovies 60 tonnes Bosnia and Herzegovina, customs territories of Serbia or Kosovo 12,5 % 09.1515 ex 2204 21 79 ex 2204 21 80 ex 2204 21 84 ex 2204 21 85 2204 29 65 ex 2204 29 75 2204 29 83 ex 2204 29 84 Wine of fresh grapes, of an actual alcoholic strength by volume not exceeding 15 % vol, other than sparkling wine 129 000 hl (2) Albania (3), Bosnia and Herzegovina (4), Croatia, former Yugoslav Republic of Macedonia (5), Montenegro (6), customs territories of Serbia or Kosovo Exemption (1) One global volume per tariff quota accessible to imports originating in the beneficiaries. (2) The volume of this global tariff quota shall be reduced if the quota volumes of the individual tariff quota applicable under order No 09.1588 for certain wines originating in Croatia are increased. (3) Access for wine originating in Albania to this global tariff quota is subject to the prior exhaustion of the individual tariff quotas provided for in the Additional Protocol on wine concluded with Albania. These individual tariff quotas are opened under order Nos 09.1512 and 09.1513. (4) Access for wine originating in Croatia to this global tariff quota is subject to the prior exhaustion of the individual tariff quotas provided for in the Additional Protocol on wine concluded with Croatia. These individual tariff quotas are opened under order Nos 09.1588 and 09.1589. (5) Access for wine originating in the former Yugoslav Republic of Macedonia to this global tariff quota is subject to the prior exhaustion of the individual tariff quotas provided for in the Additional Protocol on wine concluded with the former Yugoslav Republic of Macedonia. These individual tariff quotas are opened under order Nos 09.1558 and 09.1559. (6) Access for wine originating in Montenegro to the global tariff quota is subject to the prior exhaustion of the individual tariff quota provided for in the Protocol on wine concluded with Montenegro. This individual tariff quota is opened under order No 09.1514. ANNEX II Definition of ‘baby beef’ products referred to in Article 3(2) Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description taken together. CN code TARIC subdivision Description Live bovine animals: – Other: – – Domestic species: – – – Of a weight exceeding 300 kg: – – – – Heifers (female bovines that have never calved): ex 0102 90 51 – – – – – For slaughter: 10 – Not yet having any permanent teeth, of a weight of 320 kg or more but not exceeding 470 kg (1) ex 0102 90 59 – – – – – Other: 11 21 31 91 – Not yet having any permanent teeth, of a weight of 320 kg or more but not exceeding 470 kg (1) – – – – Other: ex 0102 90 71 – – – – – For slaughter: 10 – Bulls and steers not yet having permanent teeth, of a weight of 350 kg or more but not exceeding 500 kg (1) ex 0102 90 79 – – – – – Other: 21 91 – Bulls and steers not yet having permanent teeth, of a weight of 350 kg or more but not exceeding 500 kg (1) Meat of bovine animals, fresh or chilled: ex 0201 10 00 – Carcasses and half-carcasses 91 – Carcasses of a weight of 180 kg or more but not exceeding 300 kg, and half carcasses of a weight of 90 kg or more but not exceeding 150 kg, with a low degree of ossification of the cartilages (in particular those of the symphysis pubis and the vertebral apophyses), the meat of which is a light pink colour and the fat of which, of extremely fine texture, is white to light yellow in colour (1) – Other cuts with bone in: ex 0201 20 20 – – ‘Compensated’ quarters: 91 – ‘Compensated’ quarters of a weight of 90 kg or more but not exceeding 150 kg, with a low degree of ossification of the cartilages (in particular those of the symphysis pubis and the vertebral apophyses), the meat of which is a light pink colour and the fat of which, of extremely fine texture, is white to light yellow in colour (1) ex 0201 20 30 – – Unseparated or separated forequarters: 91 – Separated forequarters, of a weight of 45 kg or more but not exceeding 75 kg, with a low degree of ossification of the cartilages (in particular those of the vertebral apophyses), the meat of which is a light pink colour and the fat of which, of extremely fine texture, is white to light yellow in colour (1) ex 0201 20 50 – – Unseparated or separated hindquarters: 91 – Separated hindquarters of a weight of 45 kg or more but not exceeding 75 kg (but 38 kg or more and not exceeding 68 kg in the case of ‘Pistola’ cuts), with a low degree of ossification of the cartilages (in particular those of the vertebral apophyses), the meat of which is a light pink colour and the fat of which, of extremely fine texture, is white to light yellow in colour (1) (1) Entry under this subheading is subject to conditions laid down in the relevant Community provisions. ANNEX III Repealed Regulation with list of its successive amendments Council Regulation (EC) No 2007/2000 (OJ L 240, 23.9.2000, p. 1). Council Regulation (EC) No 2563/2000 (OJ L 295, 23.11.2000, p. 1). Commission Regulation (EC) No 2487/2001 (OJ L 335, 19.12.2001, p. 9). Commission Regulation (EC) No 607/2003 (OJ L 86, 3.4.2003, p. 18). only Article 1 Council Regulation (EC) No 374/2005 (OJ L 59, 5.3.2005, p. 1). Commission Regulation (EC) No 1282/2005 (OJ L 203, 4.8.2005, p. 6). Council Regulation (EC) No 1946/2005 (OJ L 312, 29.11.2005, p. 1). Council Regulation (EC) No 530/2007 (OJ L 125, 15.5.2007, p. 1). Commission Regulation (EC) No 407/2008 (OJ L 122, 8.5.2008, p. 7). ANNEX IV Correlation table Regulation (EC) No 2007/2000 This Regulation Article 1(1) Article 1(1) Article 1(2) Article 1(3) Article 1(3) Article 1(2) Article 2 Article 2 Article 4(1) Article 3(1) Article 4(2), first subparagraph Article 3(2), first subparagraph Article 4(2), second subparagraph, introductory wording Article 3(2), second subparagraph, introductory wording Article 4(2), second subparagraph, point (a) Article 3(2), second subparagraph, point (a) Article 4(2), second subparagraph, point (d) Article 3(2), second subparagraph, point (b) Article 4(2), third and fourth subparagraphs Article 3(2), third and fourth subparagraphs Article 4(3) Article 3(4) Article 4(4) Article 3(3) Article 6 Article 4 Article 7 Article 5 Article 8 Article 6 Article 9 Article 7 Article 10 Article 8 Article 11 Article 9 Article 12 Article 10 Article 13 — Article 14 — Article 15 — Article 16 — — Article 11 Article 17 Article 12 Annex I Annex I Annex II Annex II — Annex III — Annex IV

Summary: Exceptional trade measures for countries and territories involved with the EU’s stabilisation and association process Exceptional trade measures for countries and territories involved with the EU’s stabilisation and association process SUMMARY OF: Regulation (EC) No 1215/2009 introducing exceptional trade measures for countries and territories participating in or linked to the EU’s stabilisation and association process WHAT IS THE AIM OF THE REGULATION? The western Balkans (Albania, Bosnia and Herzegovina, Kosovo*, Montenegro, North Macedonia and Serbia) benefit from exceptional trade measures for their imports into the EU. These countries and territories are part of the stabilisation and association process. Under the bilateral agreements concluded with the western Balkans, nearly all products originating from those countries and territories already have unlimited duty-free access to the EU market. The regulation provides additional trade preferences for some agricultural products (fruits, vegetables and wine) originating from the region. The measures which originally applied until 31 December 2010 were extended until 31 December 2020 by Regulation (EU) 2015/2423, which amends Regulation (EC) No 1215/2009. Trade preferences Products originating in the western Balkans and covered in Chapters 7 and 8 of the EU’s Combined Nomenclature* (fruits and vegetables) may be imported into the EU without customs duties* or charges having equivalent effect and without quantitative restrictions* or measures having equivalent effect. The exceptional preferences also include a global wine quota of 30.000 hl which can be used by each country or territory after exhaustion of its national quota under its bilateral agreement concluded with the EU. Conditions for entitlement To benefit from the preferential measures, countries and territories must: comply with the definition of originating products provided for in Regulation (EU) No 952/2013 in the EU Customs Code — the products must have been wholly manufactured or have undergone sufficient processing in the country or territory; undertake not to increase the level of taxes or restrictions on products imported from the EU; combat fraud by means of administrative cooperation with the EU; not engage in serious and systematic violations of human rights, including core labour rights, and respect the principles of democracy and the rule of law. Beneficiaries should also engage in effective economic reforms and in cooperation with other countries concerned by the stabilisation and association process, in particular through the creation of a regional free-trade area. The European Commission may propose that trade preferences be suspended in whole or in part if a country or territory fails to comply with its obligations. Regulation (EU) No 1308/2013 sets out procedures for the implementation of tariff quotas* in relation to agricultural products. Currently, the system applies to wine of fresh grapes not exceeding 15% volume, other than sparkling wine for which there is an exemption in relation to a quota of 30.000 hl shared between the various western Balkan countries and territories. The share of this quota per country is laid down in the protocols on wine signed with each of them when they signed their respective stabilisation and association agreements with the EU. The Commission may take protective measures if imports of agricultural products cause serious disturbance to the EU’s internal market. FROM WHEN DOES THE REGULATION APPLY? It has applied since 4 January 2010. Regulation (EC) No 1215/2009 codifies and replaces Regulation (EC) No 2007/2000 (and its subsequent amendments). BACKGROUND For more information, see: Enhanced EU engagement with the western Balkans (European Commission). KEY TERMS Combined Nomenclature: a means of classifying goods to determine which rate of customs duty applies and how the goods are treated for statistical purposes or for other EU policies. Customs duties: a duty which alters the price of an imported product, irrespective of its name or technique, which results in a restriction on the free movement of goods. Quantitative restriction: any trade regulation which may have the effect of limiting imports of goods, in terms of quantity or value (e.g. import quota). Tariff quota: a trade measure which permits the total or partial suspension of the duties normally paid on an imported product, during a period of time or for a limited volume. MAIN DOCUMENT Council Regulation (EC) No 1215/2009 of 30 November 2009 introducing exceptional trade measures for countries and territories participating in or linked to the European Union’s stabilisation and association process (codified version) (OJ L 328, 15.12.2009, pp. 1-9) Successive amendments to Regulation (EC) No 1215/2009 have been incorporated into the original text. This consolidated version is of documentary value only. RELATED DOCUMENTS Commission Delegated Regulation (EU) 2017/1464 of 2 June 2017 amending Council Regulation (EC) No 1215/2009 as regards trade concessions granted to Kosovo* following the entry into force of the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo, of the other part (OJ L 209, 12.8.2017, pp. 1-4) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, pp. 671-854) See consolidated version. Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269, 10.10.2013, pp. 1-101) See consolidated version. Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, pp. 1-675) See consolidated version. *This designation is without prejudice to positions on status, and is in line with UNSCR 1244/1999 and the ICJ Opinion on the Kosovo declaration of independence. last update 01.02.2019