(1)

The Convention, drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests (2) (‘the Convention’) was signed on 26 July 1995 and entered into force on 17 October 2002.

(2)

The Convention was supplemented by the Protocol, drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities' financial interests (3) (‘the Protocol of 27 September 1996’) and the Protocol, drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests (4) (‘the Protocol of 29 November 1996’), both of which entered into force on 17 October 2002.

(3)

The Convention was further supplemented by the Second Protocol, drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities' financial interests (5) (‘the Second Protocol of 19 June 1997’), which entered into force on 19 May 2009.

(4)

Article 3(4) of the Act of Accession of Croatia (‘the Act of Accession’) provides that Croatia accedes to the conventions and protocols listed in Annex I to the Act of Accession. Those conventions and protocols comprise, inter alia, the Convention, the Protocol of 27 September 1996, the Protocol of 29 November 1996 and the Second Protocol of 19 June 1997. The Convention and those Protocols are to enter into force in relation to Croatia on the date determined by the Council.

(5)

In accordance with Article 3(5) of the Act of Accession, the Council is to decide to make all adjustments required by reason of the accession of Croatia to the conventions and protocols listed in Annex I to the Act of Accession,