Keywords
Summary

Keywords

Own resources of the European Communities - Protection of the Community's financial interests - Fight against fraud - Regulation No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters - Legal basis - Article 235 of the Treaty (now Article 308 EC)

(EC Treaty, Arts 100 and 209a (now, after amendment, Arts 95 EC and 280 EC) and Art. 235 (now Art. 308 EC); Council Regulation No 515/97)

Summary

$$Regulation No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters was properly adopted on the basis of Article 235 of the Treaty (now Article 308 EC), since Article 100a of the Treaty (now, after amendment, Article 95 EC) is not applicable in this context.

Indeed, that measure lays down, in relation to the various fields covered, rules the aim and specific content of which, taken as a whole, are the fight against fraud, so that it seeks to protect the financial interests of the Community. That protection does not follow from the establishment of the customs union, but constitutes an independent objective which, under the scheme of the Treaty, is placed in Title II (financial provisions) of Part V relating to the Community institutions and not in Part III on Community policies, which includes the customs union and agriculture. Since Article 209a of the Treaty (now, after amendment, Article 280 EC), in the version applicable when Regulation No 515/97 was adopted, indicated the objective to be attained but did not confer on the Commission competence to set up a system of the kind at issue, recourse to Article 235 of the Treaty was justified.

Moreover, although Regulation No 515/97 provides for the creation of an automated information system called the `Customs Information System', the mere fact that such a system cannot be established unless principles harmonised at Community level concerning the protection of personal data are in force at national level is not a sufficient basis for Article 100a of the Treaty to apply, since such harmonisation of national laws is only an incidental effect of the legislation.