{
  "url": "https://openlegislation.uk/eu-regulation-2005-2168/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-2168/introduction.json",
  "legislation": "eur/2005/2168",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-2168",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 2168/2005\nof 23 December 2005\namending 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\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Regulation (EC) No 1164/94 of 16 May 1994 establishing the Cohesion Fund, and in particular Article 12(4) thereof,\nWhereas:\n(1)\nCommission Regulation (EC) No 1831/94 applies to all eligible measures provided for in Article 3 of Regulation (EC) No 1164/94.\n(2)\nRegulation (EC) No 1831/94 should be updated in order to enhance the effectiveness of the system for reporting irregularities.\n(3)\nIt 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.\n(4)\nIt 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.\n(5)\nIt 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.\n(6)\nIt is also necessary to define the terms ‘bankruptcy’ and ‘economic operator’.\n(7)\nIn 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.\n(8)\nIt 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.\n(9)\nIt 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.\n(10)\nIn 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.\n(11)\nRegulation (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.\n(12)\nAccount 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 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.\n(13)\nConversion rates should be established for Member States outside the euro zone.\n(14)\nRegulation (EC) No 1831/94 should be amended accordingly,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 130, 25.5.1994, p. 1. Regulation as last amended by the 2003 Act of Accession."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 191, 27.7.2004, p. 9."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 312, 23.12.1995, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ C 316, 27.11.1995, p. 49."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ L 201, 31.7.2002, p. 5."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ L 8, 12.1.2001, p. 1."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/2168/introduction",
    "retrieved_at": "2026-11-01T14:54:01.613671+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}