BETA


2000/2217(COS) Reforming the Commission: action plan, aspects concerning the Committee on budgets. White Paper

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead BUDG GUY-QUINT Catherine (icon: PES PES)
Lead committee dossier:
Legal Basis:
RoP 142

Events

2004/02/10
   EC - Follow-up document
2004/01/27
   EC - Follow-up document
Details

PURPOSE: the presentation of a Commission Action Plan to follow up the recommendations of the Court of Auditors in its Annual Report relating to the 2002 budgetary year.

CONTENT: The White Paper on Reform highlighted the need to make financial actors accountable and responsible in order to increase the effectiveness of Commission activities. The Commission announced that it would present an Action Plan as part of the 2001 discharge. The purpose of this document is to indicate the corrective measures required to follow up the recommendations of the Court of Auditors as well as the impact expected from these measures.

This Action Plan is based on the Commission's replies to the Annual Report of the Court of Auditors relating to the 2002 financial year, with updates and additional information provided by the Commission's departments. It examines the measures to be implemented sector by sector to improve the Commission's financial management and thus obtain a satisfactory statement of assurance (DAS).

- As regards improvement of the reliability of the accounts, the Commission has established an Accounting Standards Committee which is examining, among other things, the issues of defining the generating event giving rise to accounting entries in a way which allows it to maintain control over the process and of defining without ambiguity a recording base which remains comparable over the years. The Commission is also improving its mechanism for the identification and recovery of debts and has undertaken a review of all commitment balances which have remained open for an extended period in order to identify overdue payments.

- As regards budget implementation, the Commission is endeavouring to ensure realistic budgeting of payment appropriations. By continuing to put the emphasis on the budget implementation plan relating to the current financial year, including follow‑up, review and revision in the course of the budgetary decision‑making procedure, it expects a gradual improvement of the budget forecasts for the PDB. This also includes an assessment of whether low spending in the past should lead to lower budgeting (or the reverse).

- As regards the common agricultural policy, on export refunds, the Commission has already taken several measures. Five regulations were adopted to address the main weaknesses concerning the pre-financing regime. Concerning the way it sets export refunds, the Commission has introduced a comprehensive action plan covering horizontal issues. The improvements concern the Commission's decision‑making procedures. The Commission will also assess the market organisation for beef in 2004/2005 and will analyse the impact of the various instruments available in this sector.

- For structural operations, the systems of fundamental importance in ensuring the supervision and control over the implementation of the Community budget for structural actions are those governing the areas of shared management with the Member States. For the closure of 1994‑99 interventions the Commission is obtaining assurance on the regularity of expenditure from its already completed audit work and from the desk checks being undertaken on closure statements. It will verify the reliability of the closure process in Member States by audits of a sample of programmes and will draw the necessary financial consequences where appropriate by making recoveries from Member States. Concerning the current 2000‑2006 period, from the work the Commission has carried out it has been able to conclude that Member States have in general made significant steps in improving their systems. However, further improvements are necessary, and the effective functioning of the systems should be regularly verified.

- In the area of internal policy in general and more particularly in the area of research, the Commission welcomes the Court's recommendations. These are the subject of action plans drawn up on the basis of its own observations. The implementation of internal control systems as part of the reform is being followed up particularly closely, and the strengthening of checks on beneficiaries is continuing within the framework of a coordinated action for research consecutive on Action 1 of the 2001 summary report of the annual activity reports.

- As regards external actions , the establishment of a methodological framework and of an audit strategy will be continued in 2004 within the 2004 annual audit plan. Priority will be given to fine‑tuning a risk assessment model, setting up a clear organisational framework for audit‑related tasks at headquarters and in delegations, completing the audit‑related information system, and training. Moreover, instructions are being drafted in order to improve the quality and content of reports by Delegations and Directorates on the management of external assistance.

- For administrative expenditure, the Commission has analysed the risks and weaknesses of the internal control system and adopted an action plan for its further improvement. The recommendations of the Court regarding surveillance systems have been taken on board. An evaluation report on the management of leave and absence already produced will be discussed by management so as to identify the necessary measures to be taken.

- For the EDF , t he Commission continues its efforts to meet the recommendations regarding the reinforcement of internal controls, the various aspects of financial management of the EDF highlighted in the Court’s Annual Report, such as the speed of closure of dormant commitments, the better identification of budgetary support measures in EDF accounts, and the inclusion of the EDF in the modernisation of the Accounting System of the Commission.

- Regarding the ECSC , the Commission will study the possibility of setting up in the field of revenue from research, an inventory of patents filed by firms and research institutes which have received ECSC funding.

2003/01/30
   EC - Follow-up document
2001/08/13
   Final act published in Official Journal
2001/02/28
   EC - Follow-up document
2000/11/30
   EP - Text adopted by Parliament, single reading
2000/11/30
   EP - Decision by Parliament
Documents
2000/11/30
   EP - End of procedure in Parliament
2000/11/29
   EP - Debate in Parliament
2000/10/17
   EP - Committee report tabled for plenary, single reading
2000/10/17
   EP - Vote in committee
2000/10/16
   EP - Committee report tabled for plenary
Documents
2000/09/20
   EP - Committee referral announced in Parliament
2000/03/01
   EC - Non-legislative basic document
2000/02/29
   EC - Non-legislative basic document published
2000/02/23
   EP - GUY-QUINT Catherine (PES) appointed as rapporteur in BUDG
2000/01/18
   EC - Supplementary non-legislative basic document

Documents

History

(these mark the time of scraping, not the official date of the change)

docs/1
date
2000-03-01T00:00:00
docs
summary
type
Non-legislative basic document
body
EC
docs/1
date
2000-09-25T00:00:00
docs
title: PE294.022
type
Committee draft report
body
EP
docs/2/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2001:223:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2001:223:SOM:EN:HTML
docs/3/docs/1/url
Old
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2001:228:TOC
New
https://eur-lex.europa.eu/JOHtml.do?uri=OJ:C:2001:228:SOM:EN:HTML
docs/6/docs/0/url
Old
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/sec/2004/0079/COM_SEC(2004)0079_EN.pdf
New
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/sec/2004/0079/COM_SEC(2004)0079_EN.pdf
events/0/date
Old
2000-03-01T00:00:00
New
2000-02-29T00:00:00
events/3/date
Old
2000-10-17T00:00:00
New
2000-10-16T00:00:00
docs/2/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html
docs/3
date
2000-11-30T00:00:00
docs
summary
type
Text adopted by Parliament, single reading
body
EP
docs/3
date
2000-11-30T00:00:00
docs
summary
type
Text adopted by Parliament, single reading
body
EP
docs/5/docs/0/url
Old
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0040/COM_COM(2003)0040(COR1)_EN.pdf
New
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2003/0040/COM_COM(2003)0040_EN.pdf
docs/6/docs/0/url
Old
http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/sec/2004/0079/COM_SEC(2004)0079_EN.pdf
New
http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/sec/2004/0079/COM_SEC(2004)0079_EN.pdf
events/1/type
Old
Committee referral announced in Parliament, 1st reading/single reading
New
Committee referral announced in Parliament
events/2/type
Old
Vote in committee, 1st reading/single reading
New
Vote in committee
events/3
date
2000-10-17T00:00:00
type
Committee report tabled for plenary
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html title: A5-0327/2000
events/3
date
2000-10-17T00:00:00
type
Committee report tabled for plenary, single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html title: A5-0327/2000
events/4/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20001129&type=CRE
New
https://www.europarl.europa.eu/doceo/document/EN&reference=20001129&type=CRE
events/5
date
2000-11-30T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-5-2000-0541_EN.html title: T5-0541/2000
summary
events/5
date
2000-11-30T00:00:00
type
Decision by Parliament, 1st reading/single reading
body
EP
docs
url: http://www.europarl.europa.eu/doceo/document/TA-5-2000-0541_EN.html title: T5-0541/2000
summary
procedure/legal_basis/0
Rules of Procedure EP 142
procedure/legal_basis/0
Rules of Procedure EP 132
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgets
committee
BUDG
rapporteur
name: GUY-QUINT Catherine date: 2000-02-23T00:00:00 group: Party of European Socialists abbr: PES
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgets
committee
BUDG
date
2000-02-23T00:00:00
rapporteur
name: GUY-QUINT Catherine group: Party of European Socialists abbr: PES
docs/2/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html
docs/3
date
2000-11-30T00:00:00
docs
summary
type
Text adopted by Parliament, single reading
body
EP
docs/3
date
2000-11-30T00:00:00
docs
summary
type
Text adopted by Parliament, single reading
body
EP
events/3/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN
New
http://www.europarl.europa.eu/doceo/document/A-5-2000-0327_EN.html
events/5/docs/0/url
Old
http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2000-541
New
http://www.europarl.europa.eu/doceo/document/TA-5-2000-0541_EN.html
activities
  • date: 2000-03-01T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2000&nu_doc=200 title: COM(2000)0200 type: Non-legislative basic document published celexid: CELEX:52000DC0200(02):EN body: EC commission: DG: url: http://ec.europa.eu/dgs/human-resources/ title: Human Resources and Security type: Non-legislative basic document published
  • date: 2000-09-20T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: BUDG date: 2000-02-23T00:00:00 committee_full: Budgets rapporteur: group: PSE name: GUY-QUINT Catherine
  • body: EP committees: body: EP responsible: True committee: BUDG date: 2000-02-23T00:00:00 committee_full: Budgets rapporteur: group: PSE name: GUY-QUINT Catherine docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN type: Committee report tabled for plenary, single reading title: A5-0327/2000 date: 2000-10-17T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2000-11-29T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20001129&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2000-11-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2000-541 type: Decision by Parliament, 1st reading/single reading title: T5-0541/2000 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2001-08-13T00:00:00 type: Final act published in Official Journal
commission
  • body: EC dg: Human Resources and Security commissioner: --
committees/0
type
Responsible Committee
body
EP
associated
False
committee_full
Budgets
committee
BUDG
date
2000-02-23T00:00:00
rapporteur
name: GUY-QUINT Catherine group: Party of European Socialists abbr: PES
committees/0
body
EP
responsible
True
committee
BUDG
date
2000-02-23T00:00:00
committee_full
Budgets
rapporteur
group: PSE name: GUY-QUINT Catherine
docs
  • date: 2000-01-18T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2000&nu_doc=10 title: EUR-Lex title: COM(2000)0010 summary: type: Supplementary non-legislative basic document body: EC
  • date: 2000-09-25T00:00:00 docs: title: PE294.022 type: Committee draft report body: EP
  • date: 2000-10-17T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN title: A5-0327/2000 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2001:223:TOC title: OJ C 223 08.08.2001, p. 0007 type: Committee report tabled for plenary, single reading body: EP
  • date: 2000-11-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2000-541 title: T5-0541/2000 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:C:2001:228:TOC title: OJ C 228 13.08.2001, p. 0023-0196 summary: type: Text adopted by Parliament, single reading body: EP
  • date: 2001-02-28T00:00:00 docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2001&nu_doc=115 title: EUR-Lex title: COM(2001)0115 summary: type: Follow-up document body: EC
  • date: 2003-01-30T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2003/0040/COM_COM(2003)0040(COR1)_EN.pdf title: COM(2003)0040 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2003&nu_doc=40 title: EUR-Lex summary: type: Follow-up document body: EC
  • date: 2004-01-27T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/sec/2004/0079/COM_SEC(2004)0079_EN.pdf title: SEC(2004)0079 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=SECfinal&an_doc=2004&nu_doc=79 title: EUR-Lex summary: PURPOSE: the presentation of a Commission Action Plan to follow up the recommendations of the Court of Auditors in its Annual Report relating to the 2002 budgetary year. CONTENT: The White Paper on Reform highlighted the need to make financial actors accountable and responsible in order to increase the effectiveness of Commission activities. The Commission announced that it would present an Action Plan as part of the 2001 discharge. The purpose of this document is to indicate the corrective measures required to follow up the recommendations of the Court of Auditors as well as the impact expected from these measures. This Action Plan is based on the Commission's replies to the Annual Report of the Court of Auditors relating to the 2002 financial year, with updates and additional information provided by the Commission's departments. It examines the measures to be implemented sector by sector to improve the Commission's financial management and thus obtain a satisfactory statement of assurance (DAS). - As regards improvement of the reliability of the accounts, the Commission has established an Accounting Standards Committee which is examining, among other things, the issues of defining the generating event giving rise to accounting entries in a way which allows it to maintain control over the process and of defining without ambiguity a recording base which remains comparable over the years. The Commission is also improving its mechanism for the identification and recovery of debts and has undertaken a review of all commitment balances which have remained open for an extended period in order to identify overdue payments. - As regards budget implementation, the Commission is endeavouring to ensure realistic budgeting of payment appropriations. By continuing to put the emphasis on the budget implementation plan relating to the current financial year, including follow‑up, review and revision in the course of the budgetary decision‑making procedure, it expects a gradual improvement of the budget forecasts for the PDB. This also includes an assessment of whether low spending in the past should lead to lower budgeting (or the reverse). - As regards the common agricultural policy, on export refunds, the Commission has already taken several measures. Five regulations were adopted to address the main weaknesses concerning the pre-financing regime. Concerning the way it sets export refunds, the Commission has introduced a comprehensive action plan covering horizontal issues. The improvements concern the Commission's decision‑making procedures. The Commission will also assess the market organisation for beef in 2004/2005 and will analyse the impact of the various instruments available in this sector. - For structural operations, the systems of fundamental importance in ensuring the supervision and control over the implementation of the Community budget for structural actions are those governing the areas of shared management with the Member States. For the closure of 1994‑99 interventions the Commission is obtaining assurance on the regularity of expenditure from its already completed audit work and from the desk checks being undertaken on closure statements. It will verify the reliability of the closure process in Member States by audits of a sample of programmes and will draw the necessary financial consequences where appropriate by making recoveries from Member States. Concerning the current 2000‑2006 period, from the work the Commission has carried out it has been able to conclude that Member States have in general made significant steps in improving their systems. However, further improvements are necessary, and the effective functioning of the systems should be regularly verified. - In the area of internal policy in general and more particularly in the area of research, the Commission welcomes the Court's recommendations. These are the subject of action plans drawn up on the basis of its own observations. The implementation of internal control systems as part of the reform is being followed up particularly closely, and the strengthening of checks on beneficiaries is continuing within the framework of a coordinated action for research consecutive on Action 1 of the 2001 summary report of the annual activity reports. - As regards external actions , the establishment of a methodological framework and of an audit strategy will be continued in 2004 within the 2004 annual audit plan. Priority will be given to fine‑tuning a risk assessment model, setting up a clear organisational framework for audit‑related tasks at headquarters and in delegations, completing the audit‑related information system, and training. Moreover, instructions are being drafted in order to improve the quality and content of reports by Delegations and Directorates on the management of external assistance. - For administrative expenditure, the Commission has analysed the risks and weaknesses of the internal control system and adopted an action plan for its further improvement. The recommendations of the Court regarding surveillance systems have been taken on board. An evaluation report on the management of leave and absence already produced will be discussed by management so as to identify the necessary measures to be taken. - For the EDF , t he Commission continues its efforts to meet the recommendations regarding the reinforcement of internal controls, the various aspects of financial management of the EDF highlighted in the Court’s Annual Report, such as the speed of closure of dormant commitments, the better identification of budgetary support measures in EDF accounts, and the inclusion of the EDF in the modernisation of the Accounting System of the Commission. - Regarding the ECSC , the Commission will study the possibility of setting up in the field of revenue from research, an inventory of patents filed by firms and research institutes which have received ECSC funding. type: Follow-up document body: EC
  • date: 2004-02-10T00:00:00 docs: url: http://www.europarl.europa.eu/RegData/docs_autres_institutions/commission_europeenne/com/2004/0093/COM_COM(2004)0093_EN.pdf title: COM(2004)0093 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2004&nu_doc=93 title: EUR-Lex summary: type: Follow-up document body: EC
events
  • date: 2000-03-01T00:00:00 type: Non-legislative basic document published body: EC docs: url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2000&nu_doc=200 title: EUR-Lex title: COM(2000)0200 summary:
  • date: 2000-09-20T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2000-10-17T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 2000-10-17T00:00:00 type: Committee report tabled for plenary, single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN title: A5-0327/2000
  • date: 2000-11-29T00:00:00 type: Debate in Parliament body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20001129&type=CRE title: Debate in Parliament
  • date: 2000-11-30T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2000-541 title: T5-0541/2000 summary:
  • date: 2000-11-30T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2001-08-13T00:00:00 type: Final act published in Official Journal
links
other
  • body: EC dg: url: http://ec.europa.eu/dgs/human-resources/ title: Human Resources and Security
procedure/dossier_of_the_committee
Old
BUDG/5/13628
New
  • BUDG/5/13628
procedure/legal_basis/0
Rules of Procedure EP 132
procedure/legal_basis/0
Rules of Procedure of the European Parliament EP 132
procedure/subject
Old
  • 8.40.03 European Commission
New
8.40.03
European Commission
activities
  • date: 2000-03-01T00:00:00 docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2000&nu_doc=200 title: COM(2000)0200 type: Non-legislative basic document published celexid: CELEX:52000DC0200(02):EN body: EC commission: DG: url: http://ec.europa.eu/dgs/human-resources/ title: Human Resources and Security type: Non-legislative basic document published
  • date: 2000-09-20T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: True committee: BUDG date: 2000-02-23T00:00:00 committee_full: Budgets rapporteur: group: PSE name: GUY-QUINT Catherine
  • body: EP committees: body: EP responsible: True committee: BUDG date: 2000-02-23T00:00:00 committee_full: Budgets rapporteur: group: PSE name: GUY-QUINT Catherine docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2000-327&language=EN type: Committee report tabled for plenary, single reading title: A5-0327/2000 date: 2000-10-17T00:00:00 type: Vote in committee, 1st reading/single reading
  • date: 2000-11-29T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?secondRef=TOC&language=EN&reference=20001129&type=CRE type: Debate in Parliament title: Debate in Parliament body: EP type: Debate in Parliament
  • date: 2000-11-30T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2000-541 type: Decision by Parliament, 1st reading/single reading title: T5-0541/2000 body: EP type: Decision by Parliament, 1st reading/single reading
  • date: 2001-08-13T00:00:00 type: Final act published in Official Journal
committees
  • body: EP responsible: True committee: BUDG date: 2000-02-23T00:00:00 committee_full: Budgets rapporteur: group: PSE name: GUY-QUINT Catherine
links
other
  • body: EC dg: url: http://ec.europa.eu/dgs/human-resources/ title: Human Resources and Security
procedure
dossier_of_the_committee
BUDG/5/13628
reference
2000/2217(COS)
title
Reforming the Commission: action plan, aspects concerning the Committee on budgets. White Paper
legal_basis
Rules of Procedure of the European Parliament EP 132
stage_reached
Procedure completed
subtype
Commission strategy paper
type
COS - Procedure on a strategy paper (historic)
subject
8.40.03 European Commission