28.12.2005 |
EN |
Official Journal of the European Union |
L 345/15 |
COMMISSION REGULATION (EC) No 2168/2005
of 23 December 2005
amending Regulation (EC) No 1831/94 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organisation of an information system in this field
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1164/94 of 16 May 1994 establishing the Cohesion Fund (1), and in particular Article 12(4) thereof,
Whereas:
(1) |
Commission Regulation (EC) No 1831/94 (2) applies to all eligible measures provided for in Article 3 of Regulation (EC) No 1164/94. |
(2) |
Regulation (EC) No 1831/94 should be updated in order to enhance the effectiveness of the system for reporting irregularities. |
(3) |
It is necessary to specify that the definition of ‘irregularity’ used for the purposes of Regulation (EC) No 1831/94 is taken from Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests (3). |
(4) |
It is necessary to define the term ‘suspected fraud’, taking account of the definition of fraud contained in the Convention of 26 July 1995 on the protection of the European Communities’ financial interests (4). |
(5) |
It is necessary to align the definition of ‘first administrative or judicial finding of fact’ to the one included in Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organisation of an information system in this field (5). |
(6) |
It is also necessary to define the terms ‘bankruptcy’ and ‘economic operator’. |
(7) |
In order to enhance the added value of the reporting system, the obligation to report cases of suspected fraud for the purposes of risk analysis should be more closely determined, and for this purpose the quality of the information supplied should be ensured. |
(8) |
It should be clearly stated that Regulation (EC) No 1831/94 will remain applicable to cases of irregularities of less than EUR 10 000 already reported. |
(9) |
It is necessary to specify the information needed for dealing with the cases for which an amount cannot be recovered or is not expected to be recovered. |
(10) |
In order to reduce the burden imposed by reporting on the Member States and to improve efficiency, it is necessary to increase the minimum threshold above which irregularities have to be reported by Member States and to determine those cases in which no reporting obligation arises. |
(11) |
Regulation (EC) No 1831/94 should apply without prejudice to Article 7 of Commission Regulation (EC) No 1386/2002 of 29 July 2002 laying down detailed rules for the implementation of Council Regulation (EC) No 1164/94 as regards the management and control systems for assistance granted from the Cohesion Fund and the procedure for making financial corrections (6). |
(12) |
Account must be taken of the obligations arising out of Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (7) and Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (8). |
(13) |
Conversion rates should be established for Member States outside the euro zone. |
(14) |
Regulation (EC) No 1831/94 should be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EC) No 1831/94 is amended as follows:
1. |
the following Article 1a is inserted: ‘Article 1a For the purposes of this Regulation the following definitions shall apply:
(*1) OJ L 160, 30.6.2000, p. 1. Regulation as amended by the 2003 Act of Accession.’;" |
2. |
Article 2 is deleted. |
3. |
Article 3(1) is replaced by the following: ‘1. During the two months following the end of each quarter, beneficiary Member States shall report to the Commission any irregularities which have been the subject of a primary administrative and/or judicial finding. To this end Member States shall in all cases give details of:
By way of derogation from the first subparagraph, the following cases need not be reported:
|
4. |
Article 5 is amended as follows:
|
5. |
the following Article 6a is inserted: ‘Article 6a The information required under Articles 3, 4 and 5(1) shall be sent, whenever it is possible to do so, by electronic means, using the module provided by the Commission for the purpose via a secure connection.’; |
6. |
the following Article 8a is inserted: ‘Article 8a The Commission may use any information of a general or operational nature communicated by Member States under this Regulation to perform risk analyses, using information technology support, and may, on the basis of the information obtained, produce reports and develop early-warning systems serving to identify risks more effectively.’; |
7. |
Article 10(3) is replaced by the following: ‘3. The Commission and the Member States shall ensure, when processing personal data pursuant to this Regulation, that the Community and national provisions on the protection of personal data, in particular those laid down by Directive 95/46/EC and, where applicable, by Regulation (EC) No 45/2001, are complied with.’; |
8. |
Article 12 is replaced by the following: ‘Article 12 1. Where the irregularities relate to amounts of less than EUR 10 000 chargeable to the Community budget, Member States shall not send the Commission the information provided for in Articles 3 and 5 unless the latter expressly requests it. 2. Member States which have not adopted the euro as their currency by the date when the irregularity is established shall convert expenditure incurred in national currency into euro. The amount shall be converted into euro by using the Commission’s monthly accounting rate for the month in which the expenditure was or would have been entered into the accounts of the paying authority responsible for the operational programme in question. The Commission publishes this rate electronically once a month.’; |
Article 2
Article 5 of Regulation (EC) 1831/94, as it applied prior to the entry into force of this Regulation, shall continue to be applied for those cases involving an amount of less than EUR 10 000 which are notified before 28 February 2006.
Article 3
This Regulation shall enter force on the third day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2006.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 December 2005.
For the Commission
Siim KALLAS
Vice-President
(1) OJ L 130, 25.5.1994, p. 1. Regulation as last amended by the 2003 Act of Accession.
(2) OJ L 191, 27.7.2004, p. 9.
(3) OJ L 312, 23.12.1995, p. 1.
(4) OJ C 316, 27.11.1995, p. 49.
(5) OJ L 178, 12.7.1994, p. 43. Regulation as amended by Regulation (EC) No 2035/2005 (OJ L 328, 15.12.2005, p. 8).
(6) OJ L 201, 31.7.2002, p. 5.
(8) OJ L 281, 23.11.1995, p. 31. Directive as amended by Regulation (EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).