council regul ec euratom implement decis ec euratom system commun resourc council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard council decis ec euratom octob system commun resourc articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor council regul eec euratom implement decis eec euratom system commun resourc frequent substanti amend reason clariti ration regul codifi commun resourc refer articl decis ec euratom condit arrang laid state provid commiss resourc alloc commun tradit resourc levi member state accord law regul administr provis adapt requir commun regul commiss monitor adapt make propos council repres govern member state meet council adopt resolut novemb protect financi interest commun concept establish defin respect resourc detail rule laid satisfi oblig establish resourc refer articl decis ec euratom resourc deriv sugar levi recov budget year market year expenditur relat provis made member state make levi commiss budget year establish transpar resourc system improv inform suppli budgetari author member state dispos commiss forward document inform need exercis power confer commun resourc nation author respons collect resourc produc commiss time document substanti resourc collect arrang member state report commiss make monitor member state action recov resourc case fraud irregular separ account entitl recov account submiss quarterli statement account enabl commiss monitor close action member state collect resourc compromis fraud irregular time limit laid relat member state commiss entitl establish member state respect earlier year deem establish current year provis made resourc accru ad tax hereinaft call quot vat resourc quot refer articl decis ec euratom member state make commun form constant monthli twelfth resourc enter budget subsequ adjust amount made accord actual base vat resourc fulli procedur appli addit resourc refer articl decis hereinaft refer quot addit resourc quot creat accord council direct eec euratom februari harmon compil gross nation product market price resourc made form entri amount due account open purpos commiss treasuri bodi appoint member state order restrict movement fund implement budget commun confin draw abovement account sole cover commiss cash requir payment aid result applic council regul eec june establish support system produc arabl crop concentr open month year commiss suffici cash resourc make payment council decis ec octob budgetari disciplin entri gener budget european union reserv relat commun loan loan guarante member countri countri reserv emerg aid amend made cover entri resourc reserv order ensur commun budget financ circumst procedur make contribut base gross nation product hereinaft refer quot gnp financi contribut quot refer articl decis eec euratom laid balanc carri forward financi year defin member state conduct check enquiri relat establish make resourc commiss exercis power accord regul power commiss stipul regard inspect measur addit resourc close collabor member state commiss facilit proper applic financi rule relat resourc adopt regul titl gener provis articl commun resourc provid decis ec euratom hereinaft refer quot resourc quot made commiss inspect regul prejudic regul eec euratom direct eec euratom articl purpos appli regul commun entitl resourc refer articl decis ec euratom establish condit provid custom regul met entri entitl account notif debtor date establish refer paragraph date entri account ledger provid custom regul levi charg connect common organis sugar market date establish refer paragraph date notif sugar regul notif explicitli provid date date establish member state amount due debtor advanc payment payment balanc disput case compet administr author deem purpos establish refer paragraph posit calcul amount entitl administr decis notifi debtor debt judici proceed brought occur date establish refer paragraph date decis calcul made abovement commenc judici proceed paragraph appli notif correct articl member state measur ensur support document establish make resourc calendar year count end year support document refer support document relat statist procedur base refer articl direct eec euratom member state septemb fourth year financi year question support document relat vat resourc base period verif pursuant articl regul articl regul eec euratom support document refer paragraph show correct requir time limit provid paragraph suffici period permit correct made monitor articl member state inform commiss name depart agenc respons establish collect make control resourc basic provis relat role oper depart agenc gener provis laid law regul administr action relat account procedur establish collect make control commiss resourc precis titl administr account record enter establish entitl articl draw account provid articl commiss inform immedi chang name provis commiss request member state pass inform refer paragraph articl rate refer articl decis ec euratom set budgetari procedur calcul percentag sum forecast gross nation product hereinaft refer quot gnp quot member state manner fulli cover part budget financ custom duti agricultur levi levi charg connect common organis market sugar sector vat resourc financi contribut supplementari research technolog develop programm revenu gnp financi contribut rate express budget figur decim place fulli divid gnp base resourc member state titl ii account resourc articl account resourc treasuri member state bodi appoint member state broken type resourc resourc account purpos month end earlier work dai month establish place entitl establish accord articl subject point paragraph enter account latest work dai aftger dai month month entitl establish establish entitl enter account refer point recov secur provid shown separ account period laid point member state adopt procedur establish entitl secur provid challeng settlement disput arisen subject chang vat resourc addit resourc record account point twelfth refer articl record work dai month balanc refer articl adjust refer articl record annual adjust refer indend articl record account work dai month agreement member state concern commiss establish entitl relat levi charg connect common organ sugar market enter account refer point entitl recov time limit set member state correct entri except enter entitl separ account member state send commiss time limit paragraph monthli statement account entitl refer point paragraph monthli statement member state concern provid detail statement deduct resourc base provis relat special statu territori quarterli statement separ account refer point paragraph detail rule monthli quarterli statement refer subparagraph duli substanti amend thereto laid commiss consult committe refer articl provid time limit implement month end quarter member state send commiss descript case fraud irregular detect involv entitl eur member state provid detail type fraud irregular design custom procedur concern amount resourc evad presum order magnitud good involv tariff head origin place concis descript fraud mechan type check led discoveri fraud irregular nation depart agenc detect fraud irregular stage reach procedur includ stage recoveri refer establish made refer notif case council regul ec member state involv measur envisag prevent recurr case fraud irregular detect quarterli statement pursuant subparagraph member state give detail posit case fraud irregularit report commiss recoveri cancel recoveri earlier purpos member state case refer subparagraph refer origin commun balanc recov previou quarter date establish date entri separ account provid point paragraph amount recov quarter question rectif base correct cancel quarter question amount written stage adminstr judici procedur reach balanc recov end quarter question detail descript duli substanti amend thereto work commiss consult committe refer articl provid time limit implement articl member state draw annual summari account establish entitl shown account refer articl send commiss april year financi year question remark ad explain differ total summari account sum monthli statement member state januari decemb year question commiss check summari account talli amount made year month receiv summari account make observ member state concern decemb year year correct made annual summari account refer paragraph point notifi date commiss member state concern articl correct carri articl ad subtract total amount establish entitl record account articl statement articl accord date correct correct respect case fraud irregular notifi commiss singl titl iii make resourc articl accord procedur laid articl member state credit resourc account open commiss treasuri bodi appoint account free charg amount credit convert commiss enter account euro accord regul euratom ecsc ec articl deduct collect cost accord articl decis ec euratom entri resourc refer articl decis made latest work dai dai month month entitl establish accord articl regul entitl shown separ account articl entri made latest work dai dai month month entitl recov member state invit commiss bring forward month enter resourc vat resourc addit resourc basi inform month entri brought forward adjust month entri mention paragraph made adjust entail neg entri amount equal entri brought forward vat resourc addit resourc exclud amount eaggf european agricultur guidanc guarante fund monetari reserv reserv relat loan loan guarante reserv emerg aid gnp financi contribut credit work dai month amount twelfth relev total budget convert nation currenc rate exchang dai quotat calendar year preced budget year publish offici journal european commun quot quot seri specif pai eaggf gurante section expenditur pursuant regul eec depend commun cash posit member state invit commiss bring forward month quarter financi year entri twelfth fraction twelfth amount budget vat resourc addit resourc exclud resourc cover eaggf monetari reserv reserv loan guarante reserv emerg aid quarter monthli entri request exce twelfth vat gnp base resourc remain limit amount enter budget purpos commiss notifi member state thereof advanc week entri request eleventh subparagraph amount enter januari year twelfth subparagraph applic budget final adopt begin financi year appli advanc entri entri respect eaggf monetari reserv refer articl decis ec reserv relat loan loan guarante emerg aid reserv creat decis ec made work dai month charg budget expenditur concern limit expenditur charg effect dai month case entri made work dai month charg derog articl financi regul decemb applic gener budget european commun hereinaft refer quot financi regul quot entri account financi year relat situat implement budget financi year entri relat eaggf monatari reserv reserv emerg aid achiev balanc revenu expenditur year commiss decid dispens entri part entri chang uniform rate vat resourc correct grant unit kingdom financ refer articl decis ec euratom rate addit resourc gnp financi contribut requir final adopt supplementari amend budget give rise readjust twelfth enter begin financi year readjust carri entri made final adopt amend supplementari budget adopt month carri entri final adopt made derog articl financi regul readjust enter account respect financi year supplementari amend budget question calcul twelfth januari financi year base amount provid draft budget except amount financ eaggf monetari reserv refer articl ecsc treati articl ec treati articl eaec treati convert nation currenc rate exchang dai quotat decemb calendar year preced budget year adjust made entri month budget final adopt begin financi year member state enter work dai month includ januari twelfth amount vat resourc addit resourc except amount financ eaggf monetari reserv gnp financi contribut enter budget final adopt adjust made due date final adopt budget adopt month adjust made due date final adopt budget member state basi annual statement vat resourc base provid articl regul eec euratom debit amount calcul inform contain statement appli uniform rate adopt previou financi year credit payment made financi year member state vat resourc base rate appli exce percentag determin articl decis ec euratom refer sentenc paragraph articl commiss work balanc inform member state time enter account refer articl regulatoin work dai decemb year commiss calcul adjust financi contribut restor light actual yield vat resourc origin distribut budget gnp financi contribut calcul adjust balanc refer paragraph convert euro rate exchang appli work dai novemb preced entri provid paragraph member state concern total vat balanc adjust ratio financi contribut enter budget vat resourc commiss commun result calcul member state previou financi year paid gnp financi contribut make credit debit entri account refer articl work dai decemb year correct vat resourc base articl regul eec euratom give rise member state concern base allow correct exce percentag determin articl decis ec euratom adjust balanc refer paragraph articl correct subparagraph articl regul eec euratom made juli give rise gener adjust enter account refer articl regul work dai decemb year adjust enter date member state concern commiss agreement measur commiss take subparagraph articl regul eec euratom correct base lead adjust entri account refer articl regul adjust made date commiss pursuant measur gnp refer paragraph articl give rise adjust balanc member state base allow correct cap percentag determin articl decis ec euratom adjust made vat balanc work dai decemb year suparagraph paragraph give rise calcul commiss adjust gnp financi contribut exchang rate emploi calcul adjust initi calcul refer paragraph commiss inform member state adjust time enter account refer articl work dai decemb year adjust enter time member state concern commiss agreement basi figur aggreg gnp market price compon preced year suppli member state accord articl direct eec euratom member state debit amount calcul appli gnp rate adopt previou financi year amend light eaggf monetari reserv reserv relat loan loan guarante reserv relat loan loan guarante reserv emerg aid credit payment made previou financi year commiss work balanc inform member state time enter account refer articl regul work dai decemb year gnp previou financi year pursuant articl direct eec euratom subject articl thereof give rise member state concern adjust balanc establish pursuant paragraph adjust establish manner laid subparagraph paragraph commiss inform member state adjust enter account refer articl regul work dai decemb year septemb fourth year financi year gnp longer account point notifi time limit commiss member state oper refer paragraph constitut modif revenu respect financi year occur articl delai make entri account refer articl give rise payment interest member state concern interest rate applic member state monei market due date short term public financ oper increas percentag point rate increas percentag point month delai increas rate appli entir period delai titl iv manag cash resourc articl commiss draw sum credit account refer articl extent cover cash resourc requir aris implement budget cash resourc requir excess asset account commiss draw excess total asset subject avail appropri budget limit resourc enter budget event inform member state advanc forese excess requir sole case default loan contract guarante pursuant council regul decis circumst commiss activ measur provid financi arrang appli loan time ensur complianc commun legal oblig lender paragraph provision appli irrespect condit paragraph order servic commun debt differ asset cash resourc requir divid member state proport estim budget revenu member state bodi design accord articl execut commiss payment order quickli work dai receipt send commiss statement account work dai complet transact case cash movement transact member state execut order period request commiss titl procedur applic articl decis eec euratom articl articl appli neccessari implement provision derog provid articl decis eec euratom gnp market price calcul statist offic european commun basi statist prepar european system integr econom account esa member state arithmet year year period preced financi year respect provis articl decis eec euratom appli account revis statist data made final adopt budget gnp refer year calcul term euro basi averag rate euro year question time derog provid articl decis eec euratom appli member state commiss preliminari draft budget fix percentag financi contribut member state basi proport gnp sum total gnp member state determin amount part budget financ vat resourc uniform rate gnp financi contribut figur approv accord budgetari procedur articl definit gnp market price articl direct eec euratom figur calcul precentag gnp financi contribut suppli pursuant articl direct eec euratom subject articl thereof absenc figur statist offic european commun data titl vi procedur applic articl decis ec euratom articl purpos appli articl decis ec euratom balanc financi year consist differ revenu collect respect financi year amount payment made appropri financi year increas amount appropri financi year carri pursuant articl financi regul differ increas decreas hand net amount appropri carri previou financi year cancel hand derog articl financi regul payment made excess differenti appropri carri previou financi year articl financi regul result chang euro rate balanc result exchang gain loss financi year articl commiss end octob financi year make estim resourc collect entir year basi data dispos time appreci differ relat origin estim give rise letter amend preliminari draft budget financi year supplementari amend budget current financi year oper refer articl amount revenu set budget current financi year increas reduc mean amend budget amount result oper titl vii provis inspect measur articl member state requisit measur ensur amount entitl establish articl made commiss regul member state free oblig place dispos commiss amount establish entitl solei reason forc majeur amount collect addit member state disregard oblig make amount commiss specif case asses relev circumst individu case appear recoveri imposs long term reason attribut case mention report provid paragraph amount exce eur convert nation currenc rate appli work dai octob previou calendar year report indic reason member state unabl make amount question commiss month forward comment member state concern member state inform commiss mean annual report detail result inspect data question principl import problem aris applic regul matter disput report commiss april year financi year question specimen report duli substanti amend thereto drawn commiss consult committe refer articl time limit implement provid june year financi year refer sentenc paragraph commiss send european parliament council summari report notif member state articl articl articl member state conduct check enquiri establish make resourc refer articl decis ec euratom commiss exercis power articl pursuanc paragraph member state carri addit inspect measur commiss request request commiss state reason addit inspect associ commiss request inspect measur carri member state step requir facilit inspect measur commiss measur member state place dispos support document refer articl order restrict addit inspect measur minimum commiss specif case request document forward monthli statement account refer articl amount enter account relat irregular delai establish entri account make resourc discov inspect refer identifi mean note prejudic paragraph commiss carri inspect measur spot agent authoris commiss inspect measur access correct applic regul requir support document refer articl document connect support document duli substanti commun commiss give notic inspect good time member state inspect measur place agent member state concern particip inspect measur inspect measur refer paragraph prejudic inspect measur undertaken member state accord provis laid law regul administr action measur provid articl ec treati articl eaec treati inspect arrang made pursuant articl ec treati articl eaec treati commiss report year european parliament council function inspect arrang articl member state concern commiss year inspect aggreg provid error compil case nofifi gnp manag committe individu case examin calcul basic statist inform individu compani person proper assess commiss respect nation legal provis preserv confidenti statist titl viii provis relat advisori committe commun resourc articl advisori committe commun resourc hereinaft call committe set committe consist repres member state commiss member state repres committe offici chairman committe repres commiss secretariat servic committe provid commiss committe adopt rule procedur articl committe examin question rais chairman initi request repres member state concern applic regul inform report refer articl case forc majeur refer articl inspect measur laid articl committe examin estim resourc request chairman committe deliv opinion time limit chairman lai accordn urgenc matter hand take vote opinion record minut addit member state posit record minut commiss utmost account opinion deliv committe inform committe manner opinion account titl ix final provis articl regul eec euratom repeal refer regul constru refer regul read accord correl tabl set part annex articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel council presid gama oj decis replac decis ec euratom oj opinion deliv januari publish offici journal oj oj regul amend regul euratom ec oj annex part oj oj oj regul replac regul ec oj oj council regul eec euratom definit uniform arrang collect resourc accru ad tax oj regul amend regul ec euratom oj council regul ec march mutual assist administr author member state cooper commiss ensur correct applic law custom agricultur matter oj commiss regul euratom ecsc ec decemb lai detail rule implement provis financi regul decemb oj regul amend decis ec ecsc euratom oj oj regul amend regul ec ecsc euratom oj annex part correl tabl gt tabl gt part amend regul regul eec euratom council regul euratom ec decemb oj council regul ec euratom octob oj council regul euratom ec juli oj