Na predlog Komisije in po posvetovanju z Evropskim parlamentom Svet soglasno sprejme potrebne določbe za uporabo tega sklepa in za zagotovitev nadzora zbiranja, dajanja na razpolago Komisiji in plačil prihodkov iz členov 2 in 5, kar pa ne vpliva na revidiranje računovodskih izkazov in preverjanja njihove zakonitosti in pravilnosti in, kot določa člen 206a Pogodbe o ustanovitvi Evropske skupnosti, pri čemer se revizije in preverjanja predvsem nanašajo na zanesljivost in učinkovitost nacionalnih sistemov in postopkov za določanje osnove za lastna sredstva iz naslova DDV in na osnovi BNP, in kar tudi ne vpliva na način izvajanja inšpekcijskega nadzora v skladu členom 209 (c) te pogodbe.
Without prejudice to the auditing of the accounts and to checks that they are lawful and regular and as laid down in Article 206a of the Treaty establishing the European Economic Community, such auditing and checks being mainly concerned with the reliability and effectiveness of national systems and procedures for determining the base for own resources accruing from VAT and GNP and without prejudice to the inspection arrangements made pursuant to Article 209 (c) of that Treaty, the Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament, adopt the provisions necessary to apply this Decision and to make possible the inspection of the collection, the making available to the Commission and payment of the revenue referred to in Articles 2 and 5.