EUR-Lex - 31999D0478 - EN Avis juridique important | 31999D0478 1999/478/EC: Commission Decision of 14 July 1999 renewing the Advisory Committee on Fisheries and Aquaculture (notified under document number C(1999) 2042) Official Journal L 187 , 20/07/1999 P. 0070 - 0073 COMMISSION DECISIONof 14 July 1999renewing the Advisory Committee on Fisheries and Aquaculture(notified under document number C(1999) 2042)(1999/478/EC)THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,(1) Whereas it is important for the Commission to obtain the reactions of the interests concerned on the questions raised by the establishment of a common fisheries policy (CFP);(2) Whereas an advisory committee (ACF) was created in the fisheries sector by Commission Decision 71/128/EEC(1) the text of which as last replaced by Decision 89/4/EEC(2), as amended by Decision 97/246/EC(3);(3) Whereas it appears opportune to widen, within the framework of the ACF, the dialogue on the development and management of the CFP to all parties concerned, in particular to the aquaculture sector and non-professionnal organisations; whereas for this purpose it is necessary to re-examine the structure of the Committee;(4) Whereas, in order to encourage the formulation of analyses and of joint positions on the CFP, it is useful to invite the members of ACF to deal first of all with questions of concern to them;(5) Whereas in the interests of efficiency it is necessary to limit the number of members of the Committee;(6) Whereas it is useful to improve the dialogue by means of a better link between the plenary committee, assigned to direct the work of the Committee and to express opinions, and the working groups charged with preparing these opinions;(7) Whereas the mandate of the members of the Committee expires on 31 July 1999 at the end of a transitional period set for the reform of the aforementioned Committee and that it is therefore appropriate to amend the text of the Decision in the sense indicated above;(8) Whereas in the interests of clarity the text of Decision 71/128/EEC should be replaced,HAS DECIDED AS FOLLOWS:Article 11. An Advisory Committee on Fisheries and Aquaculture is set up within the Commission, made up of one plenary committee hereafter referred to as "the Committee" and four working groups referred to in Article 7.2. The Committee is composed of representatives of the following interests: professional organisations representing the producer companies, the processing industry and traders in fishery and aquaculture products and non-professional organisations representing the interests of consumers, the environment and development.3. Experts of the fisheries sector representing scientific and/or economic bodies, banking and first point-of-sale are represented in the groups defined in Article 7.Article 2The Committee may be consulted by the Commission on or take up, at the initiative of its chairman or at the request of one or more of its members, questions concerning the rules of the common fisheries policy and in particular measures that the Commission may take in the framework of such rules as well as economic and social questions in the fisheries sector, apart from those which concern, as social partners, employers and workers.Article 3The committee is composed of 20 members hereafter referred to as "the members".1. One seat is allotted to each of the 11 following interests, numbered from (1) to (11). For each of these 11 seats a full member and a deputy member is foreseen:>TABLE>2. The following also have a seat on the Committee: the chairman and the vice-chairman of the Fisheries sectorial dialogue committee(4), the chairman and vice-chairman of working groups 1, 3 and 4, as referred to in Article 7, and the chairman of working group 2 as referred to in Article 7.Article 41. The members of the Committee are appointed by the Commission on proposals from the organisations set up at Community level which are most representative of the interests specified in Article 3(1). The consumers' representative is proposed by the consumers'(5) committee.For each seat to be filled, except for the seats reserved for the sectoral dialogue committee on fisheries, the organisations shall propose two candidates of different nationality. For the seats allotted to the interests foreseen by Article 3(1) the proposals shall specify the name of the full member and that of the substitute.The term of office for a member of the Committee shall be three years. It may be renewable. The functions carried out are not subject to remuneration.After expiry of the three-year period, the members of the Committee remain in office until their replacement or the renewal of their mandate has been decided on.The mandate of a member comes to an end before the expiry of the three-year period through resignation or death.It may also be terminated when the body which put forward the member's candidacy requests that he or she be replaced.A person shall be appointed in accordance with the procedure laid down in paragraph 1 to replace such a member for the remainder of his or her term of office.2. The list of the members of the Committee shall be published by the Commission for information purposes in the Official Journal of the European Communities.Article 5The Committe shall elect, for a three-year duration, one chairman and two vice-chairmen. The election shall take place by a majority of two thirds of the members present.The members of the Committee referred to in Article 3(2) shall, with the exception of the shipowner member of the sectoral dialogue committee, make up the bureau of the Committee.The bureau shall elects its chairman and prepare and organise the activities of the working groups referred to in Article 7.Article 6At the request of one of the organisations referred to in Article 4(1), the chairman may invite a delegate of this organisation to attend the meetings of the Committee. He or she may under the same conditions invite to take part in the work of the Committee as an expert any person having particular authority on one of the subjects on the agenda. Deputy members may participate at the meetings as observers and at their own expense.Article 7The Committee shall appoint four working groups in order to prepare its opinions.The names of these groups as well as their chairmanships and composition appear in the annex to this decision.In agreement with the Commission, the participants in the working groups shall be chosen according to the agenda of each meeting by the most representative organisations set up at Community level. The representatives of biology or of the economy shall be chosen by the STECF(6). The Commission may, according to the agenda, designate additional experts.Article 81. The Committee shall meet on notification by the Commission according to an annual work programme adopted in agreement with the Commission. The bureau shall meet on notification by its chairman and in agreement with the Commission.2. The representatives of the Commission services shall take part in the meetings of the Committee, the bureau and of the working groups.3. The Commission services shall provide the secretariat of the Committee, of the bureau and of the working groups.4. In agreement with the Commission, the Committee shall draw up rules concerning the implementation of the work programme, the preparation of meetings, the location of meetings, reports, positions or conclusions and the formulation of opinions or recommendations.Article 9The Committee shall be required to give an opinion on the proposals formulated by the Commission as well as on the subjects appearing in its work programme.The Commission, in requesting the opinion of the Committee, may fix the period in which the opinion will have to be delivered.The positions of the concerned interests shall appear in a report forwarded forwarded to the Commission.If the required opinion is the subject of a unanimous agreement of the Committee, it shall establish joint conclusions which shall be attached to the report.Article 10Without prejudice to the provisions of Article 287 of the Treaty, the members of the Committee as well as those of the working groups shall be required not to reveal information they have received through the work of the Committee or the working groups, in the event that the Commission informs them that the required opinion or the question raised deals with a confidential matter.In this event, only the members of the Committee and representatives of the Commission services may attend the meetings.Article 11Decisions 71/128/EEC and 97/247/EC(7) are repealed.Article 12This Decision shall enter into force on 1 August 1999.Done at Brussels, 14 July 1999.For the CommissionEmma BONINOMember of the Commission(1) OJ L 68, 22.3.1971, p. 18.(2) OJ L 5, 7.1.1989, p. 33.(3) OJ L 97, 12.4.1997, p. 27.(4) OJ L 225, 12.8.1998, p.27 (98/500/EC).(5) OJ L 162, 13.7.1995, p. 37.(6) OJ L 297, 2.12.1993, p. 25.(7) OJ L 97, 12.4.1997, p. 28.ANNEXworking groups referred to in Article 71. Names of the working groupsGroup 1: Access to fisheries resources and management of fishing activity.Group 2: Aquaculture: fish, shellfish and molluscs.Group 3: Markets and trade policy.Group 4: General questions: economics and sectoral analysis.2. Chairmen and vice-chairmenA representative of the private shipowners shall chair working groups 1 and 4.A representative of the cooperative shipowners shall be vice-chairman of working group 1.A representative of the stock-breeders of fish and a representative of the stock-breeders of molluscs/shellfish shall alternatively chair and vice-chair working group 2.A representative of the processors shall chair working group 3.A representative of the traders shall chair working group 4.A representative of the producer organisations shall vice-chair working group 3.3. Number of seats per interest concerned :>TABLE>The Commission may designate additional experts according to the agenda.

Summary: Advisory committee on fisheries and aquaculture Advisory committee on fisheries and aquaculture The Advisory committee on fisheries and aquaculture (ACFA) was set up in 1971 to represent the main stakeholders in the common fisheries policy (CFP) and enable the Commission to canvas their views on CFP issues and have an ongoing dialogue with the industry. The Commission has changed the structure of the committee several times in the past to make its decision-making processes more transparent and effective. These changes made have broadened the dialogue to include all interested parties, in particular the aquaculture sector and organisations from outside the industry. ACT Commission Decision 1999/478/EC of 14 July 1999, renewing the Advisory Committee on Fisheries and Aquaculture [See amending act(s)]. SUMMARY This committee gives the main stakeholders in the CFP the opportunity to analyse issues and take common positions. They can also pass on to the Commission their opinions on issues arising from the implementation of CFP legislation. Structure and composition The ACFA consists of a committee, a bureau and four working parties: committee - 21 members from a combination of trade bodies representing production, processing and trading of fisheries and aquaculture products and bodies from outside the industry representing the interests of consumers, the environment and development. They are appointed by the Commission on a proposal from the representative bodies in each field for a term of office of three years (renewable); bureau - consisting of the chairs and vice-chairs of the working parties and the chair of the Sectoral Dialogue Committee for fisheries. Its work mainly involves preparing the meetings of the full committee and planning the work of both committee and working parties. working parties - composed of experts representing trade bodies, civil society and scientific and/or economic bodies. Different experts are sent to each meeting from the EU-level organisations in each field, depending on the issues to be discussed. The working parties carry out the preparatory work for the opinion of the full committee. Operation The committee can be consulted by the Commission. It may also look at issues related to the implementation of CFP legislation, apart from those pertaining to industrial relations, which are dealt with by the Sectoral Dialogue Committee. The working parties meet at the request of the Commission on the basis of an annual work programme decided jointly by the committee and the Commission. The committee decides the rules for: implementing the work programme, preparing and holding meetings, taking positions or drafting conclusions, formulating the opinions and recommendations prepared in advance by the working parties and the bureau. Decision 2004/864/EC This Commission decision changes the structure of the ACFA to reflect the rapid expansion of the EU aquaculture sector in recent years. To give this sector better representation, it expands the committee to include the vice-chair of the working party for aquaculture, taking the number of committee members to 21. References Act Entry into force Deadline for transposition in the Member States Official Journal Decision 1999/478/EC 1.8.1999 - OJ L 187 of 20.7.1999 Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal Decision 2004/864/EC 20.12.2004 - OJ L 370 of 17.12.2004 See also Page of Advisory Committee on Fisheries and Aquaculture Last updated: 24.07.2006


EUR-Lex - 31999D0352 - EN Avis juridique important | 31999D0352 1999/352/EC, ECSC, Euratom: Commission Decision of 28 April 1999 establishing the European Anti-fraud Office (OLAF) (notified under document number SEC(1999) 802) Official Journal L 136 , 31/05/1999 P. 0020 - 0022 COMMISSION DECISIONof 28 April 1999establishing the European Anti-fraud Office (OLAF)(notified under document number SEC(1999) 802)(1999/352/EC, ECSC, Euratom)THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community, and in particular Article 162 thereof,Having regard to the Treaty establishing the European Coal and Steel Community, and in particular Article 16 thereof,Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 131 thereof,(1) Whereas the institutions and the Member States attach great importance to the protection of the Communities' financial interests and to the fight against fraud and any other illegal activities to the detriment of the Communities' financial interests; whereas the importance of action to that end is confirmed by Article 209a of the EC Treaty, Article 78i of the ECSC Treaty, Article 183a of the Euratom Treaty as well as by Article 280 of the EC Treaty as formulated by the Treaty of Amsterdam;(2) Whereas all available means need to be deployed to fully attain this objective, notably in terms of investigation functions devolved to the Community level, while the current allocation and balance of responsibilities as between the national and Community levels should be maintained;(3) Whereas the task of carrying out administrative investigations for the purpose of protecting the financial interests of the Communities has until now been conferred on the Task Force for Coordination of Fraud Prevention, which succeeded the Unit for the Coordination of Fraud Prevention (UCLAF);(4) Whereas the need to increase the effectiveness of the fight against fraud and other illegal activities detrimental to the financial interests of the Communities requires the establishment of a European Anti-fraud Office (OLAF), hereinafter referred to as "the Office" which must exercise its investigation powers in full independence;(5) Whereas the independence of the Director of the Office and the role of the Surveillance Committee arising from this Decision, and from the EC and Euratom Regulations concerning the investigations conducted by the Office, seek to guarantee the Office's proper conduct of investigations without interfering with its other tasks, such as those which are the prerogative of the Commission, in particular in matters of legislation;(6) Whereas the responsibility of the Office should involve, over and above the protection of financial interests, all the activities linked with the protection of Community interests from irregular acts likely to lead to administrative or penal proceedings;(7) Whereas the definition of the functions of the Office should include the tasks carried out up to now by the Task Force for Coordination of Fraud Prevention, in particular those tasks concerning the preparation of legislative and regulatory provisions in the areas of activity of this Office, including instruments which fall under Title VI of the Treaty on European Union,HAS DECIDED AS FOLLOWS:Article 1Establishment of the OfficeA European Anti-fraud Office (OLAF), hereinafter referred to as "the Office", is hereby established. The Office shall replace the Task Force for Coordination of Fraud Prevention and take over all its tasks.Article 2Tasks of the Office1. The Office shall exercise the Commission's powers to carry out external administrative investigations for the purpose of strengthening the fight against fraud, corruption and any other illegal activity adversely affecting the Community's financial interests, as well as any other act or activity by operators in breach of Community provisions.The Office shall be responsible for carrying out internal administrative investigations intended:(a) to combat fraud, corruption and any other illegal activity adversely affecting the Community's financial interests,(b) to investigate serious facts linked to the performance of professional activities which may constitute a breach of obligations by officials and servants of the Communities likely to lead to disciplinary and, in appropriate cases, criminal proceedings or an analogous breach of obligations by Members of the institutions and bodies, heads of the bodies or members of staff of the institutions and bodies not subject to the Staff Regulations of Officials of the European Communities and the Conditions of Employment of Other Servants of the Communities.The Office shall exercise the Commission's powers as they are defined in the provisions established in the framework of the Treaties, and subject to the limits and conditions laid down therein.The Office may be entrusted with investigations in other areas by the Commission or by the other institutions or bodies.2. The Office shall be responsible for providing the Commission's support in cooperating with the Member States in the area of the fight against fraud.3. The Office shall be responsible for the activity of developing a concept for the fight against fraud as referred to in paragraph 1.4. The Office shall be responsible for the preparation of legislative and regulatory initiatives of the Commission with the objective of fraud prevention as referred to in paragraph 1.5. The Office shall be responsible for any other operational activity of the Commission in relation to the fight against fraud as referred to in paragraph 1, and in particular:(a) developing the necessary infrastructure;(b) ensuring the collection and analysis of information;(c) giving technical support, in particular in the area of training, to the other institutions or bodies as well as to the competent national authorities.6. The Office shall be in direct contact with the police and judicial authorities.7. The Office shall represent the Commission, at service level, in the forums concerned, in the fields covered by this Article.Article 3Independence of the investigative functionThe Office shall exercise the powers of investigation referred to in Article 2(1) in complete independence. In exercising these powers, the Director of the Office shall neither seek nor take instructions from the Commission, any government or any other institution or body.Article 4Surveillance CommitteeA Surveillance Committee shall be established, the composition and powers of which shall be laid down by the Community legislature. This Committee shall be responsible for the regular monitoring of the discharge by the Office of its investigative function.Article 5Director1. The Office shall be headed by a Director, nominated by the Commission, after consulting in European Parliament and the Council, for a term of five years, which may be renewed once. With a view to nominating the Director, the Commission shall, once a favourable opinion has been given by the Surveillance Committee, draw up a list of several suitably qualified candidates, following a call for applications which shall, if appropriate, be published in the Official Journal of the European Communities.The Director shall be responsible for the carrying out of investigations.2. The Commission shall exercise, with regard to the Director, the powers conferred to the appointing authority. Any measure under Articles 87, 88 and 90 of the Staff Regulations of Officials of the European Communities shall be taken, after consulting the Surveillance Committee, by reasoned decision of the Commission. The decision shall be communicated for information to the European Parliament and the Council.Article 6Operation of the Office1. The Director of the Office shall exercise, with regard to the staff of the Office, the powers conferred by the Staff Regulations of Officials of the European Communities on the appointing authority and by the Conditions of Employment of Other Servants of the Communities on the authority authorised to conclude contracts of employment. He shall be permitted to delegate those powers. In accordance with the Staff Regulations and the Conditions of Employment of Other Servants, he shall lay down the conditions and detailed arrangements for recruitment, in particular as to the length of contracts and their renewal.2. After consulting the Surveillance Committee, the Director shall send the Director-General for Budgets a preliminary draft budget to be entered in the special heading for the Office in the annual general budget.3. The Director shall act as authorising officer for implementation of the special budget heading for part A of the budget, concerning the Office, and the specific anti-fraud headings of part B. He shall be permitted to delegate his powers.4. Commission decisions concerning its internal organisation shall apply to the Office in so far as they are compatible with the provisions concerning the Office adopted by the Community legislator, with this Decision and with the detailed rules implementing it.Article 7Effective dateThis Decision shall take effect on the date of the entry into force of the European Parliament and Council Regulation (EC) concerning investigations carried out by the European Anti-fraud Office. Up to the first day of the month following the appointment of the Director of the Office, the current business of the Office shall be dealt with by the Director of the Task Force for Coordination of Fraud Prevention.Done at Brussels, 28 April 1999.For the CommissionThe PresidentJacques SANTER

Summary: European Anti-Fraud Office (OLAF) European Anti-Fraud Office (OLAF) The European Anti-Fraud Office (OLAF) investigates corruption and serious misconduct within European Union (EU) institutions, as well as fraud against the EU’s budget. It also helps develop the EU’s anti-fraud policy. ACTS Commission Decision 1999/352/EC, ECSC, Euratom of 28 April 1999 establishing the European Anti-Fraud Office (OLAF). SUMMARY WHAT DOES THIS DECISION DO? The original decision (1999/352/EC, ECSC, Euratom) created OLAF in 1999. It defined OLAF’s tasks, responsibilities, structure and mode of operation. A subsequent revision in 2013 enabled it to work more efficiently and effectively, particularly with outside organisations. KEY POINTS Fraud is a deliberate act of deception intended for personal gain or to cause a loss to another party. At EU level, this loss can result from a wrongful payment of funds from the EU budget or by failing to pass on revenue due to the EU budget, such as customs duties, agricultural duties and sugar levies. OLAF launches investigations: within the EU institutions and bodies to detect fraud, corruption, any other illegal activity affecting the EU’s financial interests and serious matters relating to the discharge of professional duties not affecting EU financial interests; outside the EU institutions and bodies to detect fraud or other irregular conduct by people or organisations. These may involve EU countries’ authorities (and occasionally those of non-EU countries). OLAF’s Director-General is appointed for 7 years (non-renewable). OLAF’s Supervisory Committee monitors its work, seeks to reinforce its independence and monitors the application of procedural guarantees. OLAF is subject to EU law on data protection of individuals with regard to the processing of personal data by Community institutions and bodies. OLAF is an administrative and investigative service. It can only recommend what action should be taken by EU or national authorities following its investigations. The Hercule III programme helps fund many of the EU countries’ projects, helping them to fight criminal activity directed against the EU budget. Examples include the financing of the acquisition of scanners and other technical equipment in airports and ports, as well as of training activities. WHEN DOES THIS DECISION APPLY? From 28 April 1999. BACKGROUND Decision 1999/352/EC, ECSC, Euratom (and its subsequent amendments) relates to the establishment of OLAF. It is complemented by Regulation (EU, Euratom) No 883/2013, which defines OLAF’s role and remit, and an Interinstitutional Agreement, which specifically concerns investigations in the EU institutions. For more information, see OLAF’s website. REFERENCES Act Entry into force Deadline for transposition in the Member States Official Journal Commission Decision 1999/352/EC, ECSC, Euratom 28.4.1999 - OJ L 136 of 31.5.1999, pp. 20-22 Amending acts Entry into force Deadline for transposition in the Member States Official Journal Commission Decision 2013/478/EU 1.10.2013 - OJ L 257 of 28.9.2013, pp. 19-20 Commission Decision (EU) 2015/512 27.3.2015 - OJ L 81 of 26.3.2015, p. 4-4 RELATED ACTS Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248 of 18.9.2013, pp. 1-22). Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by the European Anti-Fraud Office (OLAF) (OJ L 136 of 31.5.1999, pp. 15-19). last update 23.04.2015


EUR-Lex - 32001D0546 - EN Important legal notice | 32001D0546 2001/546/EC: Commission Decision of 11 July 2001 setting up a consultative committee, to be known as the "European Energy and Transport Forum" (notified under document number C(2001) 1843) Official Journal L 195 , 19/07/2001 P. 0058 - 0060 Commission Decisionof 11 July 2001setting up a consultative committee, to be known as the "European Energy and Transport Forum"(notified under document number C(2001) 1843)(2001/546/EC)THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Whereas:(1) The conclusions of the Transport Council of 20 September 2000(1) called for the Commission to submit a proposal without delay for setting up a European forum at the Commission consisting of representatives of the sector concerned to examine all the factors affecting the competitiveness of transport and to consider adjustments to the structures in this sector. The proposal should have due regard for social, environmental and safety objectives.(2) The mandate of the Energy Consultative Committee set up under Commission Decision No 96/642(2) of 8 November 1996 lapsed in February 2001.(3) In view of its need for a consultative discussion body made up of individuals qualified to examine a wide range of issues to do with energy and transport policy, the Commission proposes to set up a European Energy and Transport Forum.(4) Considering the interdependence of energy and transport policies and the need to bring them into line with each other, it is useful and appropriate to bring representatives of the energy and transport industries together within a single body.(5) This dialogue should enable the Commission to gather opinions on any Commission initiative in the area of energy and transport policy and to benefit from the expert opinion of a monitoring centre.(6) This forum should be set up, its mandate defined and its administration organised,HAS ADOPTED THIS DECISION:Article 11. A consultative committee, to be known as the "European Energy and Transport Forum", hereinafter referred to as the "Forum", shall be set up at the Commission.2. The Forum shall be made up of qualified individuals competent to consider matters relating to energy and transport as well as the interaction between these two policies. It shall include representatives of operators, manufacturers and managers of networks and infrastructures, transport users and energy consumers, trade unions, environmental protection and safety associations and the academic world.Article 2Mission1. The Commission can consult the Forum on any matter relating to EU energy and transport policy.2. The Forum shall act as monitoring centre for energy and transport policy, particularly on competitiveness and structural adjustments in these sectors, while having due regard for environmental, social and safety concerns. It will also be required, if necessary, to examine any matters of topical interest which may arise in the areas of energy and transport.3. The Forum shall provide the Commission with opinions or reports at the request of the Commission or on its own initiative. The deliberations of the Forum shall not be subject to any vote. The Commission may set a deadline for the submission of any opinion or report that it requests from the Forum.Article 3Composition, nomination1. The Forum shall have 34 full members.2. The distribution of members shall be as follows:- nine members representing operators (energy producers and land, sea and air freight carriers, manufacturing industry),- five members representing networks and infrastructures (gas, electricity, rail, road, ports, airports, air traffic control),- seven members representing users and consumers (transport users, energy consumers, demand management),- six members representing unions,- five members representing environmental organisations and organisations responsible for safety particularly in the field of transport,- two members from the academic world or from think tanks,3. One alternate member shall be appointed for every full member. The alternate member shall attend meetings of the Forum or a working group only if the full member is absent or unable to attend.4. The full and alternate members of the forum shall be appointed individually by the Commission on the basis of objective criteria of proven competence and experience. They shall be required to give the Commission and independent opinion, free from outside influence. They shall have a two-year renewable mandate.5. When their mandate lapses, full members of the forum, and the corresponding alternate members, shall remain in office until such time as they are replaced or their mandate renewed.6. A member's mandate shall lapse before expiry thereof in the event of resignation or death. In such case, the member shall be replaced for the remaining term of the mandate.7. There shall be no remuneration for the duties performed.8. A call for applications for the membership positions defined in Article 3(2) will be published in the Official Journal of the European Communities, except for members under the fourth indent, in whose case the Commission will call upon the European Trade Union Confederation to appoint its representatives in the fields of energy and transport. The Commission shall select members on the basis of the applications received following this call. The selection criteria will take account of the candidates' competence and experience, their representativeness and their ability to contribute to strategic discussions, and will promote a balance in terms of specialists from the various areas of activity, in terms of gender and in terms of geographical origin.9. The Commission will publish the list of full and alternate members for information in the Official Journal of the European Communities.Article 4Working parties1. In fulfilment of its mission as set out in Article 2, the Forum may set up ad hoc working parties.2. The working parties shall comprise 11 members at most.Article 5ExpertsThe Forum may invite to participate in its work any person with a specific competence for an item on the agenda. Such experts shall participate only in the discussions of the item for which they were invited.Article 6Forum Presidency and Bureau1. For a term of office of two years, the Forum shall elect from among its members one President and four Vice-Presidents representing operators, users or consumers, trade unions and the environment or safety, respectively. Elections shall be carried by a majority of two thirds of the members present.2. The President and the Vice-Presidents whose mandates have lapsed shall remain in office until such time as they are replaced or their mandate renewed.3. If the mandate of the President or one of the Vice-Presidents lapses, a replacement shall be provided for the remainder of their term of office, in accordance with the procedure given in paragraph 1.4. The Bureau shall be made up of the President and the Vice-Presidents.5. The Bureau shall prepare and organise the work of the Forum.6. The Bureau may invite rapporteurs from any working party to take part in its meetings.Article 7Secretarial servicesThe Commission shall provide secretariat services for the Forum, the Bureau and the working parties.Representatives of interested Commission services can take part in the meetings of the Forum, the Bureau and the working parties.Article 8Opinions and reportsThe Forum shall submit its opinions and reports to the Commission. If the requested opinion or report meets with the unanimous agreement of the forum, the Forum shall draw up joint conclusions, which shall be appended to the minutes of meetings. If the requested opinions or report does not meet with the unanimous approval of the forum, the forum shall forward the divergent views of its members to the Commission. The Commission can publish on the Internet any reports, opinions and proceedings of the Forum that are not confidential in nature.Article 9Meetings1. The Forum shall meet at the Commission headquarters on invitation by the Commission.2. The Bureau shall be convened on the initiative of the President in agreement with the Commission.3. Forum members and any experts invited under Article 5 shall be reimbursed their travel and subsistence expenses in accordance with the provisions in force within the Commission.4. Meetings of the Forum and, if applicable, the working parties shall be organised subject to prior budgetary authorisation by the Commission.Article 10Without prejudice to the provisions of Article 287 of the EC Treaty, the members of the forum shall not divulge any information they obtain through their work in the forum or its working groups, where the Commission informs them that a particular opinion or matter is confidential. In such a case, only members of the forum and Commission representatives may attend the meetings.Article 11RevisionThe Commission reserves the right to amend the terms of this Decision in the light of experience.Article 12Decision No 96/642/EC and therefore also Decision 98/134/EC are hereby repealed.Article 13Entry into forceThis Decision shall take effect on the day of its publication in the Official Journal of the European Communities.Done at Brussels, 11 July 2001.For the CommissionLoyola De PalacioVice-President(1) SI (2000) 816 of 21.9.2000.(2) OJ L 292, 15.11.1996, p. 34 to 36 and Decision No 98/134/EC of 3 February 1998 appointing the members of that body, OJ L 36, 10.2.1998, p. 14.

Summary: European Energy and Transport Forum European Energy and Transport Forum This Decision aims to create a consultative committee consisting of qualified representatives of the energy and transport sectors whose role is to express an opinion on all Commission initiatives relating to energy and transport policy. The committee will also act as an observer. It will comment on competitiveness and changes in the structure of the sectors, taking into account environmental, social and safety considerations. ACT Commission Decision 2001/546/EC, of 11 July 2001, setting up a consultative committee to be known as the "European Energy and Transport Forum" [Official Journal L 195 of 19.7.2001]. SUMMARY Context The Decision is based on the conclusions of the Transport Council of 20 September 2000 which called upon the Commission to set up a transport forum, and also the need to establish a replacement for the Energy Consultative Committee set up in 1996, the mandate of which expired in February 2001. Given the interdependence of energy and transport policies and the need to bring them more into line with each other, the Commission considers it useful to create a single forum for these two policies. The Forum will examine all subjects connected with transport and energy, including social and environmental objectives, etc. Composition of the Forum The Forum will comprise 34 members, chosen by the Commission, representing all sectors involved in energy and transport policy, namely: operators (energy producers and land, sea and air freight carriers, manufacturing industry) (nine members); representatives of networks and infrastructures (gas, electricity, rail, road, ports, airports, air traffic control) (five members); users and consumers (including demand management) (seven members); unions (six members); environmental organisations and organisations responsible for safety, particularly in the field of transport (five members); representatives from the academic world or from think tanks (two members). The Forum will have a two-year renewable mandate. There will be no remuneration for the duties performed. The Forum will elect one President and four Vice-Presidents for a term of office of two years. These must represent operators, users or consumers, trade unions and the environment or safety. Selection of members Members will be selected following a call for applications published in the Official Journal of the European Communities, except for members representing trade unions, where the Commission will call upon the European Trade Union Confederation to appoint six members to represent the fields of energy and transport. Implementation The Forum may set up ad hoc working parties and, if necessary, invite experts to participate in its work. Meetings will be organised by the Forum after consulting the Commission, and will take place in Brussels. The Forum's opinions and reports will be submitted to the Commission, and may be published provided that they do not contain confidential information. References Act Entry into force - Date of expiry Deadline for transposition in the Member States Official Journal Decision 2001/546/EC 19.7.2001 - OJ L 195 of 19.7.2001 See also For further information, please consult the European Energy and Transport Forum website of the Directorate-General for Energy and Transport. Last updated: 15.05.2008


23.11.2011 EN Official Journal of the European Union L 306/41 COUNCIL DIRECTIVE 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular the third subparagraph of Article 126(14) thereof, Having regard to the proposal from the European Commission, Having regard to the opinion of the European Parliament (1), Having regard to the opinion of the European Central Bank (2), Whereas: (1) There is a need to build upon the experience gained during the first decade of the economic and monetary union. Recent economic developments have posed new challenges to the conduct of fiscal policy across the Union and have in particular highlighted the need for strengthening national ownership and having uniform requirements as regards the rules and procedures forming the budgetary frameworks of the Member States. In particular, it is necessary to specify what national authorities must do to comply with the provisions of the Protocol (No 12) on the excessive deficit procedure annexed to the Treaty on European Union (TEU) and to the Treaty on the Functioning of the European Union (TFEU), and in particular Article 3 thereof. (2) Member State governments and government sub-sectors maintain public accounting systems which include elements such as bookkeeping, internal control, financial reporting, and auditing. Those systems should be distinguished from statistical data which relate to the outcomes of government finances based on statistical methodologies, and from forecasts or budgeting actions which relate to future government finances. (3) Complete and reliable public accounting practices for all sub-sectors of general government are a precondition for the production of high-quality statistics that are comparable across Member States. Internal control should ensure that existing rules are enforced throughout the sub-sectors of general government. Independent audits conducted by public institutions such as courts of auditors or by private auditing bodies should encourage best international practices. (4) The availability of fiscal data is crucial to the proper functioning of the budgetary surveillance framework of the Union. The regular availability of timely and reliable fiscal data is the key to proper and well timed monitoring, which in turn allows prompt action in the event of unexpected budgetary developments. A crucial element in ensuring the quality of fiscal data is transparency, which must entail the regular public availability of such data. (5) With regard to statistics, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics (3) established a legislative framework for the production of European statistics with a view to the formulation, application, monitoring and assessment of the policies of the Union. That Regulation also laid down the principles governing the development, production and dissemination of European statistics: professional independence, impartiality, objectivity, reliability, statistical confidentiality and cost-effectiveness, giving precise definitions of each of these principles. Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (4), strengthened the Commission’s powers to verify statistical data used for the excessive deficit procedure. (6) The definitions of ‘government’, ‘deficit’ and ‘investment’ are laid down in the Protocol (No 12) on the excessive deficit procedure by reference to the European System of Integrated Economic Accounts (ESA), replaced by the European system of national and regional accounts in the Community, adopted by Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (5) (ESA 95). (7) The availability and quality of ESA 95 data is crucial to ensure the proper functioning of the Union’s fiscal surveillance framework. ESA 95 relies on information provided on an accrual basis. However, these accrual fiscal statistics rely on the previous compilation of cash data, or their equivalent. These can play a relevant role in enhancing timely budgetary monitoring, so as to avoid the late detection of significant budgetary errors. The availability of cash-data time series on budgetary developments can reveal patterns warranting closer surveillance. The cash-based fiscal data (or equivalent figures from public accounting if cash-based data are not available) to be published should at least include an overall balance, total revenue and total expenditure. Where justified, for example where there is a large number of local government bodies, timely publication of data could rely on suitable estimation techniques based on a sample of bodies, with a subsequent revision using complete data. (8) Biased and unrealistic macroeconomic and budgetary forecasts can considerably hamper the effectiveness of fiscal planning and consequently impair commitment to budgetary discipline, while transparency and discussion of forecasting methodologies can significantly increase the quality of macroeconomic and budgetary forecasts for fiscal planning. (9) A crucial element in ensuring the use of realistic forecasts for the conduct of budgetary policy is transparency, which should entail the public availability not only of the official macroeconomic and budgetary forecast prepared for fiscal planning, but also of the methodologies, assumptions and relevant parameters on which such forecasts are based. (10) Sensitivity analysis and corresponding budgetary projections supplementing the most likely macrofiscal scenario allow the analysis of how main fiscal variables would evolve under various growth and interest rates assumptions, and thus greatly reduce the risk of budgetary discipline being jeopardised by forecast errors. (11) Forecasts by the Commission and information regarding the models on which they are based can provide Member States with a useful benchmark for their most likely macrofiscal scenario, enhancing the validity of the forecasts used for budgetary planning. However, the extent to which Member States can be expected to compare the forecasts used for budgetary planning with the Commission’s forecasts varies according to the timing of forecast preparation and the comparability of the forecast methodologies and assumptions. Forecasts from other independent bodies can also provide useful benchmarks. (12) Significant differences between the chosen macrofiscal scenario and the Commission’s forecast should be described and reasons therefor should be given, in particular if the level or growth of variables in external assumptions departs significantly from the values contained in the Commission’s forecasts. (13) Given the interdependence between Member States’ budgets and the Union’s budget, in order to support Member States in preparing their budgetary forecasts, the Commission should provide forecasts for the Union’s expenditure based on the level of expenditure programmed within the multiannual financial framework. (14) In order to facilitate the production of the forecasts used for budgetary planning and to clarify differences between the forecasts of the Member States and those of the Commission, each Member State should, on an annual basis, have the opportunity to discuss with the Commission the assumptions underpinning the preparation of macroeconomic and budgetary forecasts. (15) The quality of official macroeconomic and budgetary forecasts is critically enhanced by regular, unbiased and comprehensive evaluation based on objective criteria. Thorough evaluation includes scrutiny of the economic assumptions, comparison with forecasts prepared by other institutions, and evaluation of past forecast performance. (16) Considering the documented effectiveness of rules-based budgetary frameworks of the Member States in enhancing national ownership of the Union’s fiscal rules promoting budgetary discipline, strong country-specific numerical fiscal rules that are consistent with the budgetary objectives at the level of the Union should be a cornerstone of the strengthened budgetary surveillance framework of the Union. Strong numerical fiscal rules should be equipped with well-specified target definitions together with mechanisms for effective and timely monitoring. Those rules should be based on reliable and independent analysis carried out by independent bodies or bodies endowed with functional autonomy vis-à-vis the fiscal authorities of the Member States. In addition, policy experience has shown that for numerical fiscal rules to work effectively, consequences must be attached to non-compliance, where the costs involved may be simply reputational. (17) By virtue of the Protocol (No 15) on certain provisions relating to the United Kingdom of Great Britain and Northern Ireland annexed to the TEU and to the TFEU, the reference values mentioned in the Protocol (No 12) on the excessive deficit procedure annexed to those Treaties are not directly binding on the United Kingdom. The obligation to have in place numerical fiscal rules that effectively promote compliance with the specific reference values for the excessive deficit, and the related obligation for the multiannual objectives in medium-term budgetary frameworks to be consistent with such rules, should therefore not apply to the United Kingdom. (18) Member States should avoid pro-cyclical fiscal policies, and fiscal consolidation efforts should be greater in economic good times. Well-specified numerical fiscal rules are conducive to these objectives and should be reflected in the annual budget legislation of the Member States. (19) National fiscal planning can be consistent with both the preventive and the corrective parts of the Stability and Growth Pact (SGP) only if it adopts a multiannual perspective and pursues the achievement, in particular, of the medium-term budgetary objectives. Medium-term budgetary frameworks are strictly instrumental in ensuring that budgetary frameworks of the Member States are consistent with the legislation of the Union. In the spirit of Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (6) and Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedure (7), the preventive and corrective parts of the SGP should not be regarded in isolation. (20) Although the approval of annual budget legislation is the key step in the budget process in which important budgetary decisions are adopted in the Member States, most fiscal measures have budgetary implications that go well beyond the annual budgetary cycle. A single-year perspective therefore provides a poor basis for sound budgetary policies. In order to incorporate the multiannual budgetary perspective of the budgetary surveillance framework of the Union, planning of annual budget legislation should be based on multiannual fiscal planning stemming from the medium-term budgetary framework. (21) That medium-term budgetary framework should contain, inter alia, projections of each major expenditure and revenue item for the budget year and beyond, based on unchanged policies. Each Member State should be able appropriately to define unchanged policies and those definitions should be made public together with the assumptions involved, the methodologies and other relevant parameters. (22) This Directive should not prevent a Member State’s new government from updating its medium-term budgetary framework to reflect its new policy priorities. In this case, the new government should highlight the differences from the previous medium-term budgetary framework. (23) Provisions of the budgetary surveillance framework established by the TFEU and in particular the SGP apply to general government as a whole, which comprises the sub-sectors central government, state government, local government, and social security funds, as defined in Regulation (EC) No 2223/96. (24) A significant number of Member States have experienced a sizeable fiscal decentralisation with the devolution of budgetary powers to sub-national governments. The role of such sub-national governments in ensuring that the SGP is complied with has thereby increased considerably, and particular attention should be paid to ensuring that all general government sub-sectors are duly covered by the scope of the obligations and procedures laid down in domestic budgetary frameworks, in particular, but not exclusively, in those Member States. (25) To be effective in promoting budgetary discipline and the sustainability of public finance, budgetary frameworks should comprehensively cover public finances. For this reason, operations of those general government bodies and funds which do not form part of the regular budgets at sub-sector level and that have an immediate or medium-term impact on Member States’ budgetary positions should be given particular consideration. Their combined impact on general government balances and debts should be presented in the framework of the annual budgetary processes and in the medium-term budgetary plans. (26) Similarly, due attention should be paid to the existence of contingent liabilities. More specifically, contingent liabilities encompass possible obligations depending on whether some uncertain future event occurs, or present obligations where payment is not probable or the amount of the probable payment cannot be measured reliably. They comprise for instance relevant information on government guarantees, non-performing loans, and liabilities stemming from the operation of public corporations, including, where appropriate, the likelihood and potential due date of expenditure of contingent liabilities. Market sensitivities should be duly taken into account. (27) The Commission should regularly monitor the implementation of this Directive. Best practices concerning the provisions of this Directive dealing with the different aspects of national budgetary frameworks should be identified and shared. (28) Since the objective of this Directive, namely uniform compliance with budgetary discipline as required by the TFEU, cannot be sufficiently achieved by the Member States and can therefore be better achieved at the level of the Union, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the TEU. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective. (29) In accordance with point 34 of the Interinstitutional Agreement on better law-making (8), Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public, HAS ADOPTED THIS DIRECTIVE: CHAPTER I SUBJECT MATTER AND DEFINITIONS Article 1 This Directive lays down detailed rules concerning the characteristics of the budgetary frameworks of the Member States. Those rules are necessary to ensure Member States’ compliance with obligations under the TFEU with regard to avoiding excessive government deficits. Article 2 For the purposes of this Directive, the definitions of ‘government’, ‘deficit’ and ‘investment’ set out in Article 2 of the Protocol (No 12) on the excessive deficit procedure annexed to the TEU and to the TFEU shall apply. The definition of sub-sectors of general government set out in point 2.70 of Annex A to Regulation (EC) No 2223/96 shall also apply. In addition, the following definition shall apply: ‘budgetary framework’ means the set of arrangements, procedures, rules and institutions that underlie the conduct of budgetary policies of general government, in particular: (a) systems of budgetary accounting and statistical reporting; (b) rules and procedures governing the preparation of forecasts for budgetary planning; (c) country-specific numerical fiscal rules, which contribute to the consistency of Member States’ conduct of fiscal policy with their respective obligations under the TFEU, expressed in terms of a summary indicator of budgetary performance, such as the government budget deficit, borrowing, debt, or a major component thereof; (d) budgetary procedures comprising procedural rules to underpin the budget process at all stages; (e) medium-term budgetary frameworks as a specific set of national budgetary procedures that extend the horizon for fiscal policy-making beyond the annual budgetary calendar, including the setting of policy priorities and of medium-term budgetary objectives; (f) arrangements for independent monitoring and analysis, to enhance the transparency of elements of the budget process; (g) mechanisms and rules that regulate fiscal relationships between public authorities across sub-sectors of general government. CHAPTER II ACCOUNTING AND STATISTICS Article 3 1. As concerns national systems of public accounting, Member States shall have in place public accounting systems comprehensively and consistently covering all sub-sectors of general government and containing the information needed to generate accrual data with a view to preparing data based on the ESA 95 standard. Those public accounting systems shall be subject to internal control and independent audits. 2. Member States shall ensure timely and regular public availability of fiscal data for all sub-sectors of general government as defined by Regulation (EC) No 2223/96. In particular Member States shall publish: (a) cash-based fiscal data (or the equivalent figure from public accounting if cash-based data are not available) at the following frequencies: — monthly for central government, state government and social security sub-sectors, before the end of the following month, and — quarterly, for the local government sub-sector, before the end of the following quarter; (b) a detailed reconciliation table showing the methodology of transition between cash-based data (or the equivalent figures from public accounting if cash-based data are not available) and data based on the ESA 95 standard. CHAPTER III FORECASTS Article 4 1. Member States shall ensure that fiscal planning is based on realistic macroeconomic and budgetary forecasts using the most up-to-date information. Budgetary planning shall be based on the most likely macrofiscal scenario or on a more prudent scenario. The macroeconomic and budgetary forecasts shall be compared with the most updated forecasts of the Commission and, if appropriate, those of other independent bodies. Significant differences between the chosen macrofiscal scenario and the Commission’s forecast shall be described with reasoning, in particular if the level or growth of variables in external assumptions departs significantly from the values contained in the Commission’s forecasts. 2. The Commission shall make public the methodologies, assumptions and relevant parameters that underpin its macroeconomic and budgetary forecasts. 3. In order to support Member States in preparing their budgetary forecasts, the Commission shall provide forecasts for the expenditure of the Union based on the level of expenditure programmed within the multiannual financial framework. 4. Within the framework of a sensitivity analysis, the macroeconomic and budgetary forecasts shall examine paths of main fiscal variables under different assumptions as to growth and interest rates. The range of alternative assumptions used in macroeconomic and budgetary forecasts shall be guided by the performance of past forecasts and shall endeavour to take into account relevant risk scenarios. 5. Member States shall specify which institution is responsible for producing macroeconomic and budgetary forecasts and shall make public the official macroeconomic and budgetary forecasts prepared for fiscal planning, including the methodologies, assumptions and relevant parameters underpinning those forecasts. At least annually, the Member States and the Commission shall engage in a technical dialogue concerning the assumptions underpinning the preparation of macroeconomic and budgetary forecasts. 6. The macroeconomic and budgetary forecasts for fiscal planning shall be subject to regular, unbiased and comprehensive evaluation based on objective criteria, including ex post evaluation. The result of that evaluation shall be made public and taken into account appropriately in future macroeconomic and budgetary forecasts. If the evaluation detects a significant bias affecting macroeconomic forecasts over a period of at least 4 consecutive years, the Member State concerned shall take the necessary action and make it public. 7. Member States’ quarterly debt and deficit levels shall be published by the Commission (Eurostat) every 3 months. CHAPTER IV NUMERICAL FISCAL RULES Article 5 Each Member State shall have in place numerical fiscal rules which are specific to it and which effectively promote compliance with its obligations deriving from the TFEU in the area of budgetary policy over a multiannual horizon for the general government as a whole. Such rules shall promote in particular: (a) compliance with the reference values on deficit and debt set in accordance with the TFEU; (b) the adoption of a multiannual fiscal planning horizon, including adherence to the Member State’s medium-term budgetary objective. Article 6 1. Without prejudice to the provisions of the TFEU concerning the budgetary surveillance framework of the Union, country-specific numerical fiscal rules shall contain specifications as to the following elements: (a) the target definition and scope of the rules; (b) the effective and timely monitoring of compliance with the rules, based on reliable and independent analysis carried out by independent bodies or bodies endowed with functional autonomy vis-à-vis the fiscal authorities of the Member States; (c) the consequences in the event of non-compliance. 2. If numerical fiscal rules contain escape clauses, such clauses shall set out a limited number of specific circumstances consistent with the Member States’ obligations deriving from the TFEU in the area of budgetary policy, and stringent procedures in which temporary non-compliance with the rule is permitted. Article 7 The annual budget legislation of the Member States shall reflect their country-specific numerical fiscal rules in force. Article 8 Articles 5 to 7 shall not apply to the United Kingdom. CHAPTER V MEDIUM-TERM BUDGETARY FRAMEWORKS Article 9 1. Member States shall establish a credible, effective medium-term budgetary framework providing for the adoption of a fiscal planning horizon of at least 3 years, to ensure that national fiscal planning follows a multiannual fiscal planning perspective. 2. Medium-term budgetary frameworks shall include procedures for establishing the following items: (a) comprehensive and transparent multiannual budgetary objectives in terms of the general government deficit, debt and any other summary fiscal indicator such as expenditure, ensuring that these are consistent with any numerical fiscal rules as provided for in Chapter IV in force; (b) projections of each major expenditure and revenue item of the general government with more specifications on the central government and social security level, for the budget year and beyond, based on unchanged policies; (c) a description of medium-term policies envisaged with an impact on general government finances, broken down by major revenue and expenditure item, showing how the adjustment towards the medium-term budgetary objectives is achieved compared to projections under unchanged policies; (d) an assessment as to how in the light of their direct long-term impact on general government finances, the policies envisaged are likely to affect the long-term sustainability of the public finances. 3. Projections adopted within medium-term budgetary frameworks shall be based on realistic macroeconomic and budgetary forecasts in accordance with Chapter III. Article 10 Annual budget legislation shall be consistent with the provisions of the medium-term budgetary framework. Specifically, revenue and expenditure projections and priorities resulting from the medium-term budgetary framework as set out in Article 9(2) shall constitute the basis for the preparation of the annual budget. Any departure from those provisions shall be duly explained. Article 11 No provision of this Directive shall prevent a Member State’s new government from updating its medium-term budgetary framework to reflect its new policy priorities. In this case, the new government shall indicate the differences from the previous medium-term budgetary framework. CHAPTER VI TRANSPARENCY OF GENERAL GOVERNMENT FINANCES AND COMPREHENSIVE SCOPE OF BUDGETARY FRAMEWORKS Article 12 Member States shall ensure that any measures taken to comply with Chapters II, III and IV are consistent across, and comprehensive in coverage of, all sub-sectors of general government. This shall, in particular, require the consistency of accounting rules and procedures, and the integrity of their underlying data collection and processing systems. Article 13 1. Member States shall establish appropriate mechanisms of coordination across sub-sectors of general government to provide for comprehensive and consistent coverage of all sub-sectors of general government in fiscal planning, country-specific numerical fiscal rules, and in the preparation of budgetary forecasts and setting-up of multiannual planning as laid down, in particular, in the multiannual budgetary framework. 2. In order to promote fiscal accountability, the budgetary responsibilities of public authorities in the various sub-sectors of general government shall be clearly laid down. Article 14 1. Within the framework of the annual budgetary processes, Member States shall identify and present all general government bodies and funds which do not form part of the regular budgets at sub-sector level, together with other relevant information. The combined impact on general government balances and debts of those general government bodies and funds shall be presented in the framework of the annual budgetary processes and the medium-term budgetary plans. 2. Member States shall publish detailed information on the impact of tax expenditures on revenues. 3. For all sub-sectors of general government, Member States shall publish relevant information on contingent liabilities with potentially large impacts on public budgets, including government guarantees, non-performing loans, and liabilities stemming from the operation of public corporations, including the extent thereof. Member States shall also publish information on the participation of general government in the capital of private and public corporations in respect of economically significant amounts. CHAPTER VII FINAL PROVISIONS Article 15 1. Member States shall bring into force the provisions necessary to comply with this Directive by 31 December 2013. They shall forthwith communicate to the Commission the text of those provisions. The Council encourages the Member States to draw up, for themselves and in the interests of the Union, their own correlation tables which will, as far as possible, illustrate the correlation between this Directive and the transposition measures, and to make them public. 2. When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. 3. The Commission shall prepare an interim progress report on the implementation of the main provisions of this Directive on the basis of relevant information from Member States, which shall be submitted to the European Parliament and to the Council by 14 December 2012. 4. Member States shall communicate to the Commission the text of the main provisions which they adopt in the field covered by this Directive. Article 16 1. By 14 December 2018 the Commission shall publish a review of the suitability of this Directive. 2. The review shall assess, inter alia, the suitability of: (a) the statistical requirements for all sub-sectors of government; (b) the design and effectiveness of numerical fiscal rules in the Member States; (c) the general level of transparency of public finances in the Member States. 3. By 31 December 2012, the Commission shall assess the suitability of the International Public Sector Accounting Standards for the Member States. Article 17 This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union. Article 18 This Directive is addressed to the Member States. Done at Brussels, 8 November 2011. For the Council The President J. VINCENT-ROSTOWSKI (1) European Parliament opinion of 28 September 2011 (not yet published in the Official Journal). (2) OJ C 150, 20.5.2011, p. 1. (3) OJ L 87, 31.3.2009, p. 164. (4) OJ L 145, 10.6.2009, p. 1. (5) OJ L 310, 30.11.1996, p. 1. (6) OJ L 209, 2.8.1997, p. 1. (7) OJ L 209, 2.8.1997, p. 6. (8) OJ C 321, 31.12.2003, p. 1.

Summary: Requirements for Euro area countries’ budgets Requirements for Euro area countries’ budgets SUMMARY OF: Directive 2011/85/EU — requirements for euro area countries’ budgets SUMMARY WHAT DOES THIS DIRECTIVE DO? It lays down detailed rules for national budgets. These are necessary to ensure EU governments respect the requirements of economic and monetary union and do not run excessive deficits. KEY POINTS EU governments must: — Operate public accounting systems that comprehensively cover all areas of income and expenditure. These must be subject to internal control and independent audits. — Make the fiscal data publicly available. Those for central and state government and the social security sector must be supplied monthly and those for local government quarterly. — Ensure their fiscal planning is based on realistic macroeconomic and budgetary forecasts, using the most up-to-date data. These include latest European Commission forecasts and, where relevant, those from independent organisations. — Operate specific fiscal rules to help ensure the overall government budget complies with European rules. The aim is to avoid excessive public deficit or debt. Independent organisations carefully monitor compliance with the rules. — Establish a credible, effective medium-term budgetary framework that includes a 3 year fiscal planning horizon. This contains multiannual budgetary objectives, projections of major expenditure and revenue items and assessment of the long-term sustainability of public finances. — Ensure consistency and coordination of all accounting rules and procedures across all areas of government activity. In its 2014 report on the quality of national fiscal data, the Commission found that EU governments were very good at complying with reporting deadlines, but that completeness of the excessive deficit tables could be improved. BACKGROUND The directive is one of 6 legislative measures (known as the 6-pack) that came into force on 13 December 2011 and strengthen EU fiscal and economic governance. This was followed by the 2-pack that further improves budgetary surveillance in the Euro area. Under its European semester procedure, every country using the euro must submit its draft budget to the Commission by mid-October. If the Commission considers this may not satisfy the single currency rules, it may request it be revised. BACKGROUND A short guide to the new EU fiscal governance ACT Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States REFERENCES Act Entry into force Deadline for transposition in the Member States Official Journal Directive 2011/85/EU 13.12.2011 31.12.2013 OJ L 306, 23.11.2011, pp. 41–47 RELATED ACTS Report from the Commission to the Council and the European Parliament: Towards implementing harmonised public sector accounting standards in Member States – The suitability of IPSAS for the Member States (COM(2013) 114 final of 6.3.2013) Report from the Commission to the European Parliament and the Council on the quality of fiscal data reported by Member States in 2013 (COM(2014) 122 final of 7.3.2014) last update 13.10.2015