(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) (hereinafter referred to as the Convention) was done at Brussels 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) (hereinafter referred to as the Protocol of 27 September 1996), which was done at Brussels on 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) (hereinafter referred to as the Protocol of 29 November 1996), which was done at Brussels on 29 November 1996. Both Protocols 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) (hereinafter referred to as the Second Protocol of 19 June 1997), which was done at Brussels on 19 June 1997 but which has not yet entered into force.

(4)

Article 3(3) of the 2005 Act of Accession provides that Bulgaria and Romania accede to the conventions and protocols listed in Annex I to the Act of Accession, which include, 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 conventions and the protocols listed in Annex I to the 2005 Act of Accession are to enter into force in relation to Bulgaria and Romania on the date determined by the Council,