In order to ensure that the exhaustiveness of the statistics can be checked, it is appropriate to specify in a restrictive manner the information which may be passed between the administrative authorities in the Member States responsible for the application of laws on value added tax and those responsible for the establishment of statistics relating to the trading of goods between Member States.

In view of the administrative burden which this represents for the new Member States, they should be allowed to reduce the percentage of checks of producer organisations and producer groups to no less than half of the normal level in 2005, but if they make use of this possibility, the percentage should be increased by the same rate in 2006, in order to reach the normal level on a two-year average.

Member States shall take the appropriate administrative or penal measures to penalize any infringement of this Directive, in particular where it is found that the certificates or documents drawn up do not correspond to the actual state of the products referred to in Annexes I and II, or that the products in question do not satisfy the requirements of this Directive or have not undergone the checks provided for therein.

Within the meaning of this Regulation, "administrative investigations" (hereinafter "investigations") shall mean all inspections, checks and other measures undertaken by employees of the Office in the performance of their duties, in accordance with Articles 3 and 4, with a view to achieving the objectives set out in Article l and to establishing, where necessary, the irregular nature of the activities under investigation.

Within the meaning of this Regulation, "administrative investigations" (hereinafter "investigations") shall mean all inspections, checks and other measures undertaken by employees of the Office in the performance of their duties, in accordance with Articles 3 and 4, with a view to achieving the objectives set out in Article 1 and to establishing, where necessary, the irregular nature of the activities under investigation.

The Member States shall take all measures necessary to ensure that official controls of feeding-stuffs, for the purpose of checking compliance with requirements arising under provisions laid down by law, regulation or administrative action concerning the quality and composition of feeding-stuffs, are carried out using the Community methods of sampling and analysis to be established in the directives referred to in Article 2.

reinforced checking of all operations performed by the operator, and/or (b) suspension, going as far as an administrative determination of the existence of an irregularity or of the absence of an irregularity, of payment of amounts relating to current operations, to be determined, and, where appropriate, of release of the guarantee relating thereto, and/or (c) their exclusion for a period of time from operations to be determined.

In order to assure and reinforce checks by the competent authorities, whenever processing takes place in a Member State different from that in which the head office of the producer organisation signing the contract is situated, Member States concerned should lay down the necessary additional common provisions and administrative procedures as regards the notifications required from producer organisations and delivery certificates.

administrative and accounting checks on at least 5 % of producers covered by contracts, in order to check that the details for each producer, in particlular the areas, the total harvest, the quantity marketed by the producer organisation, the quantity delivered for processing and the quantity indicated in the delivery certificates, tally with the prices paid as provided for in Article 7(1) and the aid paid as provided for in Article 14(1);

administrative and accounting checks to verify that the total quantities of products delivered to the producer organisation by producers as referred to in Article 12(1) and (3), the total quantities delivered for processing, all the delivery certificates referred to in Article 20 and the total quantities stated in the aid application tally with the prices paid as provided for in Article 22(1) and the aid paid as provided for in Article 27(1);

The exchange of letters of 13 January 1994 and 10 June 1994 regarding Article 36(3) and Article 63(3) of Regulation 1408/71 (waiving and reimbursement of costs of benefits in kind provided under the terms of Chapter 1 and 4 of Title III of Regulation 1408/71 with the exception of Article 22(1)(c) and Article 55(1)(c)), and also of the costs entailed in administrative checks and medical examinations referred to in Article 105 of Regulation 574/72.

administrative and accounting checks on at least 5 % of producers covered by contracts, in order to check that the details for each producer, in particular the areas, the total harvest, the quantity marketed by the producer organisation, the quantity delivered for processing and the quantity indicated in the delivery certificates, are consistent with the prices paid as provided for in Article 22(1) and the aid paid as provided for in Article 27(1);

'The exchange of letters of 13 January 1994 and 10 June 1994 regarding Article 36 (3) and Article 63 (3) of Regulation 1408/71 (waiving of reimbursement of costs of benefits in kind provided under the terms of Chapter 1 and 4 of Title III of Regulation 1408/71 with the exception of Article 22 (1) (c) and Article 55 (1) (c), and also of the costs entailed in administrative checks and medical examination referred to in Article 105 of Regulation 574/72)`.

administrative and accounting checks to verify that the total of the quantities of products delivered to the producer organisation by the producers referred to in Article 15(1) and (2), the total of the quantities delivered for processing, the total of the delivery certificates referred to in Article 17(2), and the total of the quantities stated in the applications for aid all tally with the aid paid under Article 23 and the payments received from the processor;

For a period of three years, unless otherwise decided in the bilateral administrative arrangements, following the payment by the Commission of the final balance in respect of a project, the responsible body and authorities shall keep available for the Commission all the supporting documents (either the originals or versions certified to be in conformity with the originals on commonly accepted data carriers) regarding expenditure and checks on the project concerned.

Whereas Regulations (EEC) No 3690/86 (4) and (EEC) No 4283/88 (5) simplified formalities in respect of goods crossing an internal frontier of the Community under cover of a TIR or ATA carnet, a Community movement carnet or NATO form 302 by providing for the introduction of common border posts, thus ensuring that the same checks are not repeated on both sides of the frontier and that the sole administrative operation takes place at the office of entry in the Member State into which the goods are brought;

Member States shall take the appropriate administrative or penal measures to penalize any infringement of this Directive, in particular where it is found that the certificates or documents drawn up do not correspond to the actual state of the animals referred to in Article 1, that the identification of the animals or the marking of the semen, ova and embryos in question does not comply with this Directive or that the animals or products in question have not undergone the checks provided for in this Directive.

The measures necessary for the implementation of this Decision relating to the setting up and running of the computerised system and to the matters referred to in Article 4(1) and in Article 5(2) second subparagraph shall be adopted in accordance with the procedure provided for in Article 7(2). These implementing measures shall not affect the Community provisions in relation to the raising and checking of indirect taxes or administrative cooperation and mutual assistance in matters of indirect taxation. Article 7

Where the results of checks carried out in a Member State show failure to comply with the requirements of this Directive in the country of origin of the animals or products, the competent authority of that Member State shall have recourse to Council Directive 89/608/EEC of 21 November 1989 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 legislation on veterinary and zootechnical matters (17).

In view of the difficulties encountered when carrying out administrative checks on areas declared, and in particular the costs and time involved in clearing up anomalies in declarations and in view of experience in a number of Member States which have created a special parcel identification system and progress in digital orthoimagery and geographical information systems, provision should be made for the introduction of computerised geographical information system techniques for the identification of agricultural parcels.

The Arrangement of 29 June 1979 and the additional Arrangement of 2 June 1993 concerning the partial waiving of reimbursement pursuant to Article 36 (3) and Article 63 (3) of the Regulation and the reciprocal waiving of reimbursement pursuant to Article 105 (2) of the implementing Regulation (partial waiving of reimbursement of the cost of benefits in kind in respect of sickness, maternity, accidents at work and occupational diseases, and waiving of reimbursement of the cost of administrative checks and medical examinations).`;

Except in cases of force majeure or exceptional circumstances as defined in Article 48 of Regulation (EC) No 2419/2001, where, as a result of an administrative or on-the-spot check, it is found that the established difference between the area declared and the area determined, within the meaning of Article 2(r) of Regulation (EC) No 2419/2001, is more than 3 % but no more than 30 % of the area determined, the amount to be granted under the single area payment scheme shall be reduced, for the year in question, by twice the difference found.

Any failure to cooperate with the competent authority and any obstruction by slaughterhouse personnel or the slaughterhouse supervisor or, in the case of a private enterprise, by the slaughterhouse owner or owners, or by the owner of the animals or person having charge of them, during inspection and sampling as required for the implementation of national plans for monitoring residues and during the investigations and checks provided for in this Regulation, shall result in appropriate criminal and/or administrative penalties being imposed by the competent national authorities.

it is therefore necessary to include in national law appropriate effective and systematic financial or equivalent administrative penalties - such as injunctions combined with administrative fines, reporting to supervisory authorities on a regular basis, on-the-spot checks, publications in the national official journal and in the press, suspension of the activities of the company (prohibition on the conclusion of new contracts for a certain period), designation of a special representative of the supervisory authorities responsible for monitoring that the business is run in line with insurance laws, withdrawal of the authorisation for this business line, sanctions to be imposed on directors and management staff - in the event that the insurance undertaking or its representative fails to fulfil its obligation to make an offer of compensation within a reasonable time-limit;

Except in cases of force majeure or exceptional circumstances as defined in Article 48 of Regulation (EC) No 2419/2001, where, as a result of an administrative or on-the-spot check, it is found that one or more of the area aid related conditions established by Member States in accordance with Article 2a(6) of Regulation (EC) No 1259/1999, as well as those set out in Article 5 and Article 11(1) of this Regulation are not respected and if the established difference between the area declared and the area determined, within the meaning of Article 2(r) of Regulation (EC) No 2419/2001, is more than 3 % but no more than 30 % of the area determined, the area aid part of the amount to be granted under the simplified scheme shall be reduced, for the calendar year in question, by twice the difference found.

the absence of administrative cooperation, such as a failure to provide names and addresses of customs or government authorities responsible for issuing and checking certificates of origin, or specimens of stamps used to authenticate the certificates, or a failure to update that information where appropriate;