Introductory text

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Whereas the sound management of Community finances requires that fraud against the Community budget be effectively opposed;

Whereas it falls primarily to the Member States to take specific measures to combat fraud; whereas this calls for close cooperation between Member States and the Commission;

Whereas Article 209a of the Treaty requires Member States to take the same measures to counter fraud affecting the financial interests of the Community as they take to counter fraud affecting their own financial interests; whereas to this end they must, with the help of the Commission, coordinate the action they take to protect the financial interests of the Community and to counter fraud;

Whereas the Commission also has considerable responsibility arising from its general task of ensuring that the Community budget is properly implemented and that the Treaty provisions are applied;

Whereas it is therefore desirable that the Commission be advised by committee comprising representatives of the Member States which may be consulted on any matter relating to prevention, to cooperate between Member States and the Commission and to prosecution of fraud and on any other matter relating to the legal protection of the financial interests of the Community;

Whereas the existing committees specialize in specific areas only; whereas these committees are not to be replaced; whereas it is nevertheless useful to have an overall view of the whole area of fraud against the Community budget; whereas a horizontal committee therefore needs to be set up;

Whereas, since the committee is to be a horizontal one and Member States need to be represented at the appropriate level reflecting their own administrative structures, provision should be made for the committee to consist of two representatives for each Member State,

HAS DECIDED AS FOLLOWS: