52016PC0118

EUROPEAN COMMISSION

Brussels, 7.3.2016

COM(2016) 118 final

2016/0065(NLE)

Proposal for a

COUNCIL DECISION

on a Union position in the EU-the Republic of Albania Stabilisation and Association Council on the participation of the Republic of Albania as an observer in the European Union Agency for Fundamental Rights' work and the respective modalities, within the framework of Council Regulation (EC) No 168/2007

EXPLANATORY MEMORANDUM

1. The context

The European Union Agency for Fundamental Rights (“the Agency”) was set up by Council Regulation (EC) No 168/2007 1 (“the Regulation”).

According to Article 2 of the Regulation, the Agency's objective is to provide the relevant institutions, bodies, offices and agencies of the Union and its Member States when implementing Union law with assistance and expertise relating to fundamental rights.

Pursuant to Article 28(1) of the Regulation, the Agency shall be open to the participation of candidate countries as observers. Article 28(2) of the Regulation provides that the participation and the respective modalities shall be determined by a decision of the relevant Association Council. The decision shall indicate in particular the nature, extent and manner of the country's participation in the Agency's work, within the framework set in Articles 4 and 5 of the Regulation. Upon the decision of the Association Council, the Agency will be able to deal with fundamental rights issues in the candidate country in question within the scope of Article 3(1) of the Regulation, to the extent necessary for the gradual alignment of the country to Union law.

2. The proposed Decision

The Commission proposes to the Council the adoption of a decision on a Union position in the EU-the Republic of Albania Stabilisation and Association Council pertaining to the participation of the Republic of Albania as an observer in the Agency's work and its modalities. The proposed sole article decision provides that the Union position is the one laid down in the draft decision of the EU-the Republic of Albania Stabilisation and Association Council ("the draft Decision), annexed to the Council decision. A proposal for such a draft Decision is also attached to the Commission's proposal. It complies with the requirements of Article 28 of the Regulation.

In conformity with one of the basic principles underpinning the Regulation (i.e. the Agency works on the basis of a thematic, as opposed to country-specific, approach) the draft Decision enables the Agency to carry out in the Republic of Albania the tasks set within the framework of Articles 4 and 5 of the Regulation.

The draft Decision also lays down that the Republic of Albania shall appoint an observer and alternate observer to the Management Board of the Agency. These persons should comply with the criteria laid down in Article 12(1) of the Regulation. They shall participate in the work of the Management Board on equal footing with the members and alternate members appointed by Member States, but without a right to vote.

The draft Decision includes provisions relating to the Republic of Albania's financial contribution and to staff (annex I). The draft Decision is accompanied by a financial statement.

The draft Decision is in line with the Staff Regulations of Officials of the European Union ("Staff Regulations") and the Conditions of Employment of Other Servants of the European Union ("CEOS"), laid down by Council Regulation (EEC, Euratom, ECSC) No 259/68 2 .

2016/0065 (NLE)

Proposal for a

COUNCIL DECISION

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 352 in conjunction with Article 218(9) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)The Luxembourg European Council of December 1997 made participation in Union agencies a way of stepping up the pre-accession strategy. The European Council's conclusions provide that the Union "agencies in which applicant countries will be able to participate will be determined on a case-by-case basis".

(2)Council Regulation (EC) No 168/2007 establishing a European Union Agency for Fundamental Rights (“the Regulation”) provides that the Agency shall be open to the participation of candidate countries as observers.

(3)The Republic of Albania shares the aims and objectives laid down for the Agency in the Regulation and subscribes to the tasks of the Agency and its areas of activity as per Articles 4 and 5 thereof.

(4)The Republic of Albania's ultimate objective is to become a member of the European Union, and its participation in the European Union Agency for Fundamental Rights will help the Republic of Albania to achieve this objective.

HAS DECIDED AS FOLLOWS:

Sole Article

The position to be taken by the European Union in the EU-the Republic of Albania Stabilisation and Association Council on the participation of the Republic of Albania as an observer in the European Union Agency for Fundamental Rights' work and the respective modalities thereof are laid down in the draft Decision of the EU-the Republic of Albania Stabilisation and Association Council annexed to this Decision.

Done at Brussels,

For the Council

The President

(1) Council Regulation (EC) No 168/2007 of 15 February 2007 establishing a European Union Agency for Fundamental Rights, JO L 53 of 22.2.2007, p.1.

(2) OJ L 56, 4.3.1968, p. 1, as last amended by Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council of 22 October 2013, OJ L 287, 29.10.2013, p.15.

Top

EUROPEAN COMMISSION

Brussels, 7.3.2016

COM(2016) 118 final

ANNEX

DECISION No …/ on the participation of the Republic of Albania as an observer in the European Union Agency for Fundamental Rights' work and the respective modalities, within the framework of Council Regulation (EC) No 168/2007

Accompanying

Council Decision

ANNEX

Accompanying

Council Decision

THE EU-THE REPUBLIC OF ALBANIA STABILISATION AND ASSOCIATION COUNCIL,

Having regard to the Stabilisation and Association Agreement between the European Union, on the one part, and the Republic of Albania, on the other part,

Having regard to Council Regulation (EC) No 168/2007 establishing a European Union Agency for Fundamental Rights and in particular Article 28 thereof,

Whereas

(1) The Luxembourg European Council of December 1997 made participation in Union agencies a way of stepping up the pre-accession strategy. The European Council's conclusions provide that the "agencies in which applicant countries will be able to participate will be determined on a case-by-case basis".

(2) The Republic of Albania shares the aims and objectives laid down for the European Union Agency for Fundamental Rights ("the Agency") and subscribes to the scope and description of the tasks of the Agency as laid down in Council Regulation (EC) No 168/2007.

(3) It is appropriate that the Agency should deal with fundamental rights issues within the scope of Article 3(1) of Council Regulation (EC) No 168/2007 in the Republic of Albania to the extent necessary for its gradual alignment to Union law.

(4) The Republic of Albania should therefore be allowed to participate as an observer in the Agency's work and the modalities of such participation should be defined, including provisions relating to the participation in initiatives undertaken by the Agency, to the financial contribution and to staff.

(5) In accordance with Article 12(2)(a) and 82(3)(a) of the Conditions of Employment of Other Servants of the European Union provided for in Council Regulation (EEC, Euratom, ECSC) No 259/68 1 , the Director of the Agency, by way of exception, may authorise the engagament of nationals of the Republic of Albania enjoying their full rights as citizens.

HAS DECIDED:

Article 1

The Republic of Albania as a candidate country shall participate as an observer in the European Union Agency for Fundamental Rights, established by Council Regulation (EC) No 168/2007.

Article 2

1. The Agency may deal with fundamental rights issues within the scope of Article 3(1) of Council Regulation (EC) No 168/2007 in the Republic of Albania to the extent necessary for its gradual alignment to Union law.

2. To this end the Agency will be able to carry out in the Republic of Albania the tasks set within the framework of Articles 4 and 5 of Council Regulation (EC) No 168/2007.

Article 3

The Republic of Albania shall contribute financially to the activities of the Agency referred to in Article 4 of Council Regulation (EC) No 168/2007 in accordance with the provisions laid down in Annex to this Decision.

Article 4

1. The Republic of Albania shall appoint persons complying with the criteria laid down in Article 12(1) of Council Regulation (EC) No 168/2007 as observer and alternate observer, respectively. They may participate in the works of the Management Board on equal footing with the members and alternate members appointed by Member States, but without a right to vote.

2. The Republic of Albania shall nominate a government official as a National Liaison Officer, as referred to in Article 8(1) of Council Regulation (EC) No 168/2007.

3. Within four months of the entry into force of this Decision, the Republic of Albania shall inform the European Commission of the names, qualifications and contact details of the persons referred to in paragraphs 1 and 2.

Article 5

The data supplied to or emanating from the Agency may be published and shall be made accessible to the public, provided that confidential information is afforded the same degree of protection in the Republic of Albania as it is afforded within the Union.

Article 6

The Agency shall enjoy in the Republic of Albania the same capacity as accorded to legal entities under the Republic of Albania's law.

Article 7

To enable the Agency and its staff to perform their tasks, the Republic of Albania shall grant the privileges and immunities identical to those contained in Articles 1 to 4, 5, 6, 10 to 13, 15, 17 and 18 of the Protocol (No 7) on the privileges and immunities of the European Union, attached to the Treaties on European Union and on the Functioning of the European Union.

Article 8

The Parties shall each take any general or specific measures required to fulfil their obligations under this Decision and shall notify them to the Stabilisation and Association Council.

Article 9

This Decision shall enter into force on the first day of the second month following the date of its adoption.

ANNEX I

FINANCIAL CONTRIBUTION OF THE REPUBLIC OF ALBANIA TO THE EUROPEAN UNION AGENCY FOR FUNDAMENTAL RIGHTS

1.The financial contribution to be paid by the Republic of Albania to the budget of the European Union to participate in the European Union Agency for Fundamental Rights (the Agency), as laid down in point 2, represents the full cost of its participation therein for the first three years. As of year four, the amounts will be determined in accordance with point 6.

2.The financial contribution to be paid by the Republic of Albania to the budget of the European Union for the first three years shall be as follows:

Year 1:

EUR 160,000

Year 2:

EUR 163,000

Year 3:

EUR 166,000

3.The possible financial support from Union assistance programmes will be agreed separately according to the relevant Union programme.

4.The contribution of the Republic of Albania will be managed in accordance with the Financial Regulation applicable to the general budget of the European Union.

5.Travel costs and subsistence costs incurred by representatives and experts of the Republic of Albania for the purposes of taking part in the Agency's work or in meetings related to the implemention of the Agency’s work program shall be reimbursed by the Agency on the same basis as and in accordance with the procedures currently in force for the Member States of the European Union.

6.After the entry into force of this Decision and at the beginning of each following year, the Commission will send to the Republic of Albania a call for funds corresponding to its contribution to the Agency under this Decision. For the first calendar year of its participation the Republic of Albania will pay a contribution calculated from the date of participation to the end of the year on a pro rata basis. For the following years the contribution will be in accordance with the table under point 2. As from year four, the contribution will be adapted in the light of any increase or decrease of the Agency’s subsidy in order to maintain the analogy between the contribution for the Republic of Albania and the Agency’s budget for the EU-28. The contribution may also be reviewed in the following financial years on the basis of the latest statistical data published by the Statistical Office of the European Union (Eurostat).

7.This contribution shall be expressed in euro and paid into a euro bank account of the Commission of the European Union.

8.The Republic of Albania will pay its contribution according to the call for funds for its own part at the latest 30 days after the call for funds is sent by the Commission.

9.Any delay in the payment of the contribution shall give rise to the payment of interest by the Republic of Albania on the outstanding amount from the due date. The interest rate corresponds to the rate applied by the European Central Bank, on the due date, for its operations in euro, increased by 1,5 percentage points.

LEGISLATIVE FINANCIAL STATEMENT

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1. Title of the proposal/initiative

1.2. Policy area(s) concerned in the ABM/ABB structure

1.3. Nature of the proposal/initiative

1.4. Objective(s)

1.5. Grounds for the proposal/initiative

1.6. Duration and financial impact

1.7. Management mode(s) planned

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

2.2. Management and control system

2.3. Measures to prevent fraud and irregularities

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s) affected

3.2. Estimated impact on expenditure

3.2.1. Summary of estimated impact on expenditure

3.2.2. Estimated impact on the Agency's appropriations

3.2.3. Estimated impact on the Agency's human resources

3.2.4. Compatibility with the current multiannual financial framework

3.2.5. Third-party contributions

3.3. Estimated impact on revenue

LEGISLATIVE FINANCIAL STATEMENT

1.FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1.Title of the proposal/initiative

Council decision on a Union position on the participation of the Republic of Albania as an observer in the European Union Agency for Fundamental Rights' work and the respective modalities, within the framework of Council Regulation (EC) No 168/2007.

1.2.Policy area(s) concerned in the ABM/ABB structure 2

Policy area: 33 "Justice and consumers"

Activity: 33 02 "Rights, equality and citizenship"

1.3.Nature of the proposal/initiative

The proposal/initiative relates to a new action

1.4.Objective(s)

1.4.1.The Commission's multiannual strategic objective(s) targeted by the proposal/initiative

The Republic of Albania's participation in the Agency's work as an observer will contribute to its gradual alignment to Union law and its successful preparation for membership of the European Union.

1.4.2.Specific objective(s) and ABM/ABB activity(ies) concerned

Specific objective:

The proposed Decision will allow the Republic of Albania to participate as an observer in the Agency's work and enable the Agency to cover fundamental rights issues in the Republic of Albania.

ABM/ABB activity(ies) concerned:

33 02 "Rights, equality and citizenship".

1.4.3.Expected result(s) and impact

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.

The Republic of Albania's participation in the Agency's work as observer will contribute to its gradual alignment to Union law and its successful preparation for membership of the European Union.

1.4.4.Indicators of results and impact

Specify the indicators for monitoring implementation of the proposal/initiative.

The proposed Decision will enable the Agency to carry out in the Republic of Albania the tasks set within the framework of Articles 4 and 5 of Council Regulation (EC) No 168/2007 ("the Regulation").

Performance indicators are at the heart of the planning, monitoring, evaluation and reporting activities of the Agency. The indicators set in the Performance Measurement Framework (PMF) are used to measure the Agency’s overall performance. The PMF contains project level indicators describing the planned output of each intervention and short term, long term and aspirational indicators, most of which are measured after the completion of the inteventions and specifically of the planned initiative. Importantly, the PMF is linked to both the Strategic plan and Annual Work Programmes. The Agency’s PMF includes an intervention logic and a list of the performance indicators along with the corresponding objective, judgment criteria, measures and sources and tools. The PMF brings all performance-related information and data under a logical framework. The Agency’s PMF is organised in a way which supports the analysis of performance (i.e. monitoring and evaluation as well as reporting activities) at different levels of the Agency, i.e. project, activity, thematic area and at strategic levels and will be used to monitor the implementation of the initiative. In particular, indicators are differentiated by level of achievements (i.e. output, short term, long term and aspirational impacts) as per the levels of activities depicted in the logic model. They are identified annually (also for the relevant ABM/ABB activity concerned by the initiative) in the Agency's operational programmes of work (Programming Document) and performance monitoring and assessment is included in the relevant reporting document (Consolidated Annual Activity Report).

1.5.Grounds for the proposal/initiative

1.5.1.Requirement(s) to be met in the short or long term

The proposed Decision should allow the Republic of Albania to participate in the Agency's work as an observer and the Agency to cover fundamental rights issues in the Republic of Albania, within the scope provided by Council Regulation (EC) No 168/2007.

1.5.2.Added value of EU involvement

Participation of the Republic of Albania as an observer in the Agency's work will contribute to the country's gradual alignment to EU law.

1.5.3.Lessons learned from similar experiences in the past

The proposal for Council Regulation (EC) No 168/2007 contained an impact assessment dealing with the issue of the geographical scope of the Agency's activities.

The European Monitoring Centre on Racism and Xenophobia (EUMC), the pre-cursor of the EU Agency for Fundamental Rights carried out PHARE projects in different candidate countries (in 2003 in those 10 candidate countries which joined the EU in 2004, as well as in RO, BG, TR and HR) which proved very positive for both candidate countries and the EUMC.

1.5.4.Compatibility and possible synergy with other appropriate instruments

Part of the cost of the participation of the Republic of Albania will be borne by IPA.

1.6.Duration and financial impact

Proposal/initiative in effect from the entry into force of the Decision (see its Article 9) until the Republic of Albania's accession to the EU

Financial impact from the entry into force of the Decision until the Republic of Albania's accession to the EU

1.7.Management mode(s) planned 3

Indirect management by entrusting budget implementation tasks to bodies referred to in Articles 208 and 209 of the Financial Regulation

2.MANAGEMENT MEASURES

2.1.Monitoring and reporting rules

Specify frequency and conditions.

The work of the EU Agency for Fundamental Rights, including the participation of candidate countries in the Agency's activities, shall be regularly evaluated in accordance with the framework laid down in Council Regulation (EC) No 168/2007 and taking into account the Agency's Multi-Annual Framework and Programming Documents.

2.2.Management and control system

2.2.1.Risk(s) identified

(1) Staff’s knowledge of the particular market.

(2) Specific problems in fundamental rights data collection due to lack of providers on the market.

(3) Impact on procurement process due to unavailability of service providers for fundamental rights data collection.

(4) Impact on research results due to insufficient data collection or unavailability of data.

2.2.2.Control method(s) envisaged

(1) Analysis of the particular knowledge, skills and competences required for the implementation of the action and identification of necessary training of staff.

(2) Strengthen the monitoring on contractors' activities especially if new in providing data on fundamental rights.

2.3.Measures to prevent fraud and irregularities

Specify existing or envisaged prevention and protection measures.

In order to combat fraud, corruption and other unlawful activities, the provisions of Regulation (EU, Euratom) No 883/2013 shall apply without restrictions to the EU Agency for Fundamental Rights.

The Agency shall accede to the Inter-institutional 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) and shall apply, without delay, the relevant provision in the context of the Agency's antifraud strategy and relevant action plan.

The decisions concerning funding and the implementing agreements and instruments resulting from them shall explicitly stipulate that the Court of Auditors and OLAF may carry out, if necessary, on-the-spot checks on the recipients of the Agency's funding and the staff responsible for allocating it.

3.ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1.Heading(s) of the multiannual financial framework and expenditure budget line(s) affected

Existing budget lines

Heading of multiannual financial framework

Budget line

Type of
expenditure

Contribution

Number Heading………………………...…………

Diff./Non-diff. 4

from EFTA countries 5

from candidate countries 6

from third countries

within the meaning of Article 21(2)(b) of the Financial Regulation

33.0206

European Union Agency for Fundamental Rights

Non-diff.

YES

3.2.Estimated impact on expenditure

3.2.1.Summary of estimated impact on expenditure

EUR million (to three decimal places)

Heading of multiannual financial
framework

Number

3 ..……………………………………………………………….

European Union Agency for Fundamental Rights			Year 1	Year 2	Year 3	TOTAL
Title 1 - Staff expenditure:	Commitments	(1)	0.074	0.075	0.076	0.225
	Payments	(2)	0.074	0.075	0.076	0.225
Title 2 - Buildings, equipment and miscellaneous operating expenditure:	Commitments	(1a)	0.020	0.021	0.021	0.062
	Payments	(2a)	0.020	0.021	0.021	0.062
Title 3 - Operational expenditure:	Commitments	(3a)	0.066	0.067	0.069	0.202
	Payments	(3b)	0.066	0.067	0.069	0.202-
TOTAL appropriations for the European Union Agency for Fundamental Rights	Commitments	=1+1a +3a	0.160	0.163	0.166	0.489
	Payments	=2+2a +3b	0.160	0.163	0.166	0.489

The costs of the Agency will be covered by the assigned revenues coming from the candidate country's financial contribution.

Heading of multiannual financial
framework

‘Administrative expenditure’

EUR million (to three decimal places)

		Year 1	Year 2	Year 3	TOTAL
Commission
• Human Resources		0,067	0,067	0,067	0,201
• Other administrative expenditure
TOTAL Commission	Appropriations	0,067	0,067	0,067	0,201

TOTAL appropriations
under HEADING 5
of the multiannual financial framework

(Total commitments = Total payments)

0,067

0,201

EUR million (to three decimal places)

		Year 1	Year 2	Year 3	TOTAL
TOTAL appropriations under HEADINGS 1 to 5 of the multiannual financial framework	Commitments	0.227	0.230	0.233	0.690
	Payments	0.227	0.230	0.233	0.690

3.2.2.Estimated impact on FRA's appropriations

The proposal/initiative requires the use of operational appropriations of an amount of 0,066 million EUR

The participation of the Republic of Albania in the Agency’s work as observer will anable the Agency to will deal with fundamental rights issues in that country within the scope of article 3(1) of Council Regulation (EC) No 168/2007, to the extent necessary for the gradual alignment of the Republic of Albania to Union law. The tasks the Agency can carry out are laid down in Article 4 of Council Regulation (EC) No 168/2007 and its areas of focus are set in the Agency's Multiannual Framework in accordance with Article 5 of Council Regulation (EC) No 168/2007.

3.2.3.Estimated impact on FRA's human resources

3.2.3.1.Summary

The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:

EUR million (to three decimal places)

Year
1

Year
2

Year
3

TOTAL

Officials (AD Grades)
Officials (AST grades)
Contract staff	1	1	1	1
Temporary staff
Seconded National Experts

TOTAL

3.2.3.2.Estimated requirements of human resources for the Commission

The proposal/initiative requires the use of human resources in the Commission, as explained below:

Estimate to be expressed in full amounts (or at most to one decimal place)

		Year 1	Year 2	Year 3
Establishment plan posts (officials and temporary staff)
XX 01 01 01 (Headquarters and Commission’s Representation Offices)		0,5	0,5	0,5
XX 01 01 02 (Delegations)
XX 01 05 01 (Indirect research)
10 01 05 01 (Direct research)

• External staff (in Full Time Equivalent unit: FTE) 7
XX 01 02 01 (AC, END, INT from the ‘global envelope’)
XX 01 02 02 (AC, AL, END, INT and JED in the Delegations)
XX 01 04 yy 8	- at Headquarters 9
	- in Delegations
XX 01 05 02 (AC, END, INT – Indirect research)
10 01 05 02 (AC, END, INT – Direct research)
Other budget lines (specify)
TOTAL		0,5	0,5	0,5

XX is the policy area or budget title concerned.

The human resources required will be met by staff from the DGs who are already assigned to management of the action and/or have been redeployed within the DGs, together if necessary with any additional allocation which may be granted to the managing DGs under the annual allocation procedure and in the light of budgetary constraints.

Description of tasks to be carried out:

Officials and temporary staff	Administrative, financial and legal tasks pertaining to the Republic of Albania's participation in the Agency's work as observer
External staff	NA

3.2.4.Compatibility with the current multiannual financial framework

The proposal/initiative is compatible the current multiannual financial framework.

3.2.5.Third-party contributions

The proposal/initiative provides for the co-financing estimated below:

EUR million (to three decimal places)

	Year 1	Year 2	Year 3	Total
The Republic of Albania	0.160	0.163	0.166	0.489
TOTAL appropriations co-financed	0.160	0.163	0.166	0.489

3.3.Estimated impact on revenue

The proposal/initiative has the following financial impact:

◻ on own resources

⌧ on miscellaneous revenue

EUR million (to three decimal places)

Budget revenue line:	Appropriations available for the current financial year	Impact of the proposal/initiative 10
		Year 1	Year 2	Year 3
Article 603.1		0.160	0.163	0.166

For miscellaneous ‘assigned’ revenue, specify the budget expenditure line(s) affected.

33.02.06

Specify the method for calculating the impact on revenue.

See annex I of the decision

(1) OJ L 56, 4.3.1968, p. 1, as last amended by Regulation (EU, Euratom) No 1023/2013 of the European Parliament and of the Council of 22 October 2013, OJ L 287, 29.10.2013, p.15.

(2) ABM: activity-based management; ABB: activity-based budgeting.

(3) Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: https://myintracomm.ec.europa.eu/budgweb/EN/man/budgmanag/Pages/budgmanag.aspx .

(4) Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.

(5) EFTA: European Free Trade Association.

(6) Candidate countries and, where applicable, potential candidate countries from the Western Balkans.

(7) AC = Contract Staff; AL = Local Staff; END = Seconded National Expert; INT = agency staff; JED = Junior Experts in Delegations.

(8) Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).

(9) Mainly for the Structural Funds, the European Agricultural Fund for Rural Development (EAFRD) and the European Fisheries Fund (EFF).

(10) As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 25 % for collection costs.

Top