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Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities article 7 CELEX: 31996R2185 1. Commission inspectors shall have access, under the same conditions as national administrative inspectors and in compliance with national legislation, to all the information and documentation on the operations concerned which are required for the proper conduct of the on-the-spot checks and inspections. They may avail themselves of the same inspection facilities as national administrative inspectors and in particular copy relevant documents.
On-the-spot checks and inspections may concern, in particular:
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professional books and documents such as invoices, lists of terms and conditions, pay slips, statements of materials used and work done, and bank statements held by economic operators,
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computer data,
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production, packaging and dispatching systems and methods,
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physical checks as to the nature and quantity of goods or completed operations,
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the taking and checking of samples,
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the progress of works and investments for which financing has been provided, and the use made of completed investments,
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budgetary and accounting documents,
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the financial and technical implementation of subsidized projects. |
Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities article 7 CELEX: 31996R2185 2. Where necessary, it shall be for the Member States, at the Commission's request, to take the appropriate precautionary measures under national law, in particular in order to safeguard evidence. |