The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria, reserve the right to make provision in their national law to the effect that, where a question relating to the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto is raised in a case pending before a national court or tribunal against whose decision there is no judicial remedy under national law, that court or tribunal will be required to refer the matter to the Court of Justice.
Zvezna republika Nemčija, Helenska republika, Kraljevina Nizozemska in Republika Avstrija si pridržujejo pravico, da v svoji notranji zakonodaji določijo, da bo sodišče, kadar se v zadevi, o kateri se odloča pred nacionalnim sodiščem, postavi vprašanje, ki se nanaša na razlago Konvencije o zaščiti finančnih interesov Evropskih skupnosti in prvega Protokola k tej konvenciji in zoper odločbo ni nobenega pravnega sredstva, zavezano zadevo predložiti Evropskemu sodišču.