ANNEX

PROTOCOL drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests

THE HIGH CONTRACTING PARTIES,

HAVE AGREED on the following provisions, which shall be annexed to the Convention:

Article 1

The Court of Justice of the European Communities shall have jurisdiction, pursuant to the conditions laid down in this Protocol, to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the Protocol to that Convention drawn up on 27 September 1996 (1), hereinafter referred to as 'the first Protocol`.

Article 2

1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European Communities to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol to that Convention pursuant to the conditions specified in either paragraph 2 (a) or paragraph 2 (b).

2. A Member State making a declaration pursuant to paragraph 1 may specify that either:

(a) any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment, or

(b) any court or tribunal of that State may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment.

Article 3

1. The Protocol on the Statute of the Court of Justice of the European Communities and the Rules of Procedure of that Court of Justice shall apply.

2. In accordance with the Statute of the Court of Justice of the European Communities, any Member State, whether or not it has made a declaration pursuant to Article 2, shall be entitled to submit statements of case or written observations to the Court of Justice of the European Communities in cases which arise pursuant to Article 1.

Article 4

1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements.

2. Member States shall notify the depositary of the completion of their respective constitutional requirements for adopting this Protocol and communicate to him any declaration made pursuant to Article 2.

3. This Protocol shall enter into force 90 days after the notification, referred to in paragraph 2, by the Member State which, being a member of the European Union on the date of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. However, it shall at the earliest enter into force at the same time as the Convention on the protection of the European Communities' financial interests.

Article 5

1. This Protocol shall be open to accession by any State that becomes a member of the European Union.

2. Instruments of accession shall be deposited with the depositary.

3. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic.

4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the date of deposit of its instrument of accession, or on the date of the entry into force of this Protocol if the latter has not yet come into force when the said period of 90 days expires.

Article 6

Any State that becomes a member of the European Union and accedes to the Convention on the protection of the European Communities' financial interests in accordance with Article 12 thereof shall accept the provisions of this Protocol.

Article 7

1. Amendments to this Protocol may be proposed by any Member State, being a High Contracting Party. Any proposal for an amendment shall be sent to the depositary, who shall forward it to the Council.

2. Amendments shall be established by the Council, which shall recommend that they be adopted by the Member States in accordance with their respective constitutional requirements.

3. Amendments thus established shall enter into force in accordance with the provisions of Article 4.

Article 8

1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol.

2. The depositary shall publish in the Official Journal of the European Communities the notifications, instruments or communications concerning this Protocol.

En fe de lo cual, los plenipotenciarios abajo firmantes suscriben el presente Protocolo.

Til bekr忙ftelse heraf har undertegnede befuldm忙gtigede underskrevet denne protokol.

Zu Urkund dessen haben die unterzeichneten Bevollm盲chtigten ihre Unterschriften unter dieses Protokoll gesetzt.

脫氓 冒脽贸么霉贸ç 么霉铆 谩铆霉么脻帽霉, 茂é 玫冒茂茫帽脺枚茂铆么氓貌 冒毛ç帽氓卯茂媒贸é茂é 脻è氓贸谩铆 么ç铆 玫冒茂茫帽谩枚脼 么茂玫貌 锚脺么霉 谩冒眉 么茂 冒谩帽眉铆 冒帽霉么眉锚茂毛毛茂.

In witness whereof the undersigned Plenipotentiaries have signed this Protocol.

En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent protocole.

D谩 fhian煤 sin, chuir na L谩nchumhachtaigh th铆os-s铆nithe a l谩mh leis an bPr贸tacal seo.

In fede di che i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente protocollo.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder dit protocol hebben gesteld.

Em fé do que, os plenipotenci谩rios abaixo assinados apuseram as suas assinaturas no final do presente protocolo.

T盲m盲n vakuudeksi alla mainitut t盲ysivaltaiset edustajat ovat allekirjoittaneet t盲m盲n p枚yt盲kirjan.

Till bevis p氓 detta har undertecknade befullm盲ktigade ombud undertecknat detta f枚rdrag.

Hecho en Bruselas, el veintinueve de noviembre de mil novecientos noventa y seis, en un 煤nico ejemplar, en lenguas alemana, danesa, espa帽ola, finesa, francesa, griega, inglesa, irlandesa, italiana, neerlandesa, portuguesa y sueca, siendo cada uno de estos textos igualmente auténtico.

Udf忙rdiget i Bruxelles, den niogtyvende november nitten hundrede og seksoghalvfems, i ét eksemplar p氓 dansk, engelsk, finsk, fransk, gr忙sk, irsk, italiensk, nederlandsk, portugisisk, spansk, svensk og tysk, idet hver af disse tekster har samme gyldighed.

Geschehen zu Br眉ssel am neunundzwanzigsten November neunzehnhundertsechsundneunzig in einer Urschrift in d盲nischer, deutscher, englischer, finnischer, franz枚sischer, griechischer, irischer, italienischer, niederl盲ndischer, portugiesischer, schwedischer und spanischer Sprache, wobei jeder Wortlaut gleicherma脽en verbindlich ist.

赂茫é铆氓 贸么é貌 脗帽玫卯脻毛毛氓貌, 贸么é貌 氓脽锚茂贸é 氓铆铆脻谩 脥茂氓矛芒帽脽茂玫 梅脽毛é谩 氓铆铆é谩锚眉贸é谩 氓铆氓铆脼铆么谩 脻卯é, 贸氓 脻铆谩 矛眉铆茂 谩铆么脽么玫冒茂, 贸么ç铆 谩茫茫毛é锚脼, 茫氓帽矛谩铆é锚脼, 茫谩毛毛é锚脼, 盲谩铆é锚脼, 氓毛毛ç铆é锚脼, é贸冒谩铆é锚脼, é么谩毛é锚脼, 茂毛毛谩铆盲é锚脼, 冒茂帽么茂茫谩毛é锚脼, 贸茂玫ç盲é锚脼 锚谩é 枚é铆毛谩铆盲é锚脼 茫毛镁贸贸谩. 录毛谩 么谩 锚氓脽矛氓铆谩 氓脽铆谩é 氓卯脽贸茂玫 谩玫è氓铆么é锚脺.

Done at Brussels, this twenty-ninth day of November in the year one thousand nine hundred and ninety-six, in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic.

Fait 脿 Bruxelles, le vingt-neuf novembre mil neuf cent quatre-vingt-seize, en un exemplaire unique, en langues allemande, anglaise, danoise, espagnole, finnoise, française, grecque, irlandaise, italienne, néerlandaise, portugaise et suédoise, chaque texte faisant également foi.

Arna dhéanamh sa Bhruiséil, an nao煤 l谩 is fiche de Shamhain, m铆le naoi gcéad n贸cha a sé, i scr铆bhinn bhunaidh amh谩in sa Bhéarla, sa Danmhairgis, san Fhionlainnis, sa Fhraincis, sa Ghaeilge, sa Ghearm谩inis, sa Ghréigis, san Iod谩ilis, san Ollainnis, sa Phortaingéilis, sa Sp谩innis agus sa tSualainnis, agus comh煤dar谩s ag gach ceann de na téacsanna sin.

Fatto a Bruxelles, il ventinove novembre millenovecentonovantasei, in unico esemplare in lingua danese, finlandese, francese, greca, inglese, irlandese, italiana, olandese, portoghese, spagnola, svedese e tedesca, ciascun testo facente ugualmente fede.

Gedaan te Brussel, de negenentwintigste november negentienhonderd zesennegentig, opgesteld in één exemplaar in de Deense, de Duitse, de Engelse, de Finse, de Griekse, de Ierse, de italiaanse, de Nederlandse, de Portugese, de Spaanse en de Zweedse taal, zijnde elk der teksten gelijkelijk authentiek.

Feito em Bruxelas, em vinte e nove de Novembro de mil novecentos e noventa e seis, exemplar 煤nico, nas l铆nguas alem茫, dinamarquesa, espanhola, finlandesa, francesa, grega, inglesa, irlandesa, italiana, neerlandesa, portuguesa e sueca, fazendo igualmente fé todos os textos.

Tehty Brysseliss盲 kahdentenakymmenenten盲yhdeks盲nten盲 p盲iv盲n盲 marraskuuta vuonna tuhatyhdeks盲nsataayhdeks盲nkymment盲kuusi yhten盲 kappaleena englannin, espanjan, hollannin, iirin, italian, kreikan, portugalin, ranskan, ruotsin, saksan, suomen ja tanskan kielell盲, ja jokainen teksti on yht盲 todistusvoimainen.

Utf盲rdat i Bryssel den tjugonionde november nittonhundranittiosex i ett enda original p氓 danska, engelska, finska, franska, grekiska, iriska, italienska, nederl盲ndska, portugisiska, spanska, svenska och tyska spr氓ken, vilka texter 盲r lika giltiga.

Pour le gouvernement du royaume de Belgique

Voor de regering van het Koninkrijk Belgi毛

F眉r die Regierung des K枚nigreichs Belgien

>REFERENCE TO A GRAPHIC>

For regeringen for Kongeriget Danmark

>REFERENCE TO A GRAPHIC>

F眉r die Regierung der Bundesrepublik Deutschland

>REFERENCE TO A GRAPHIC>

脙é谩 么ç铆 锚玫芒脻帽铆ç贸ç 么ç貌 脜毛毛ç铆é锚脼貌 脛ç矛茂锚帽谩么脽谩貌

>REFERENCE TO A GRAPHIC>

Por el Gobierno del Reino de Espa帽a

>REFERENCE TO A GRAPHIC>

Pour le gouvernement de la République française

>REFERENCE TO A GRAPHIC>

Thar ceann Rialtas na h脡ireann

For the Government of Ireland

>REFERENCE TO A GRAPHIC>

Per il governo della Repubblica italiana

>REFERENCE TO A GRAPHIC>

Pour le gouvernement du grand-duché de Luxembourg

>REFERENCE TO A GRAPHIC>

Voor de regering van het Koninkrijk der Nederlanden

>REFERENCE TO A GRAPHIC>

F眉r die Regierung der Republik 脰sterreich

>REFERENCE TO A GRAPHIC>

Pelo Governo da Rep煤blica Portuguesa

>REFERENCE TO A GRAPHIC>

Suomen hallituksen puolesta

P氓 finska regeringens v盲gnar

>REFERENCE TO A GRAPHIC>

P氓 svenska regeringens v盲gnar

>REFERENCE TO A GRAPHIC>

For the Government of the United Kingdom of Great Britain and Northern Ireland

>REFERENCE TO A GRAPHIC>

(1) OJ No C 313, 23. 10. 1996, p. 1.

DECLARATION concerning the simultaneous adoption of the Convention on the protection of the European Communities' financial interests and the Protocol on the interpretation by way of preliminary rulings, by the Court of Justice of the European Communities, of that Convention

The representatives of the Governments of the Member States of the European Union meeting within the Council,

At the time of the signing of the Council Act drawing up the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests,

Wishing to ensure that the said Convention is interpreted as effectively and uniformly as possible as from its entry into force,

Declare themselves willing to take appropriate steps to ensure that the national procedures for adopting the Convention on the protection of the European Communities' financial interests and the Protocol concerning its interpretation are completed simultaneously at the earliest opportunity.

En fe de lo cual los plenipotenciarios abajo firmantes firman la presente declaraci贸n.

Til bekr忙ftelse heraf har undertegnede befuldm忙gtigede underskrevet denne erkl忙ring.

Zu Urkund dessen haben die unterzeichneten Bevollm盲chtigten ihre Unterschriften unter diese Erkl盲rung gesetzt.

脫氓 冒脽贸么霉贸ç 么霉铆 谩铆霉么脻帽霉, 茂é 玫冒茂茫帽脺枚茂铆么氓貌 冒毛ç帽氓卯茂媒贸é茂é 脻è氓贸谩铆 么ç铆 玫冒茂茫帽谩枚脼 么茂玫貌 锚脺么霉 谩冒眉 么ç铆 冒谩帽茂媒贸谩 盲脼毛霉贸ç.

In witness whereof the undersigned Plenipotentiaries have signed this Declaration.

En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas de la présente déclaration.

D谩 fhian煤 sin, chuir na L谩nchumhachtaigh th铆os-s铆nithe a l谩mh leis an Dearbh煤 seo.

In fede di che i plenipotenziari sottoscritti hanno apposto le loro firme in calce alla presente dichiarazione.

Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze verklaring hebben gesteld.

Em fé do que, os plenipotenci谩rios abaixo assinados apuseram as respectivas assinaturas no final da presente declaraç茫o.

T盲m盲n vakuudeksi alla mainitut t盲ysivaltaiset edustajat ovat allekirjoittaneet t盲m盲n julistuksen.

Till bevis p氓 detta har undertecknade befullm盲ktigade ombud undertecknat denna f枚rklaring.

Hecho en Bruselas, el veintinueve de noviembre de mil novecientos noventa y seis.

Udf忙rdiget i Bruxelles, den niogtyvende november nitten hundrede og seksoghalvfems.

Geschehen zu Br眉ssel am neunundzwanzigsten November neunzehnhundertsechsundneunzig.

赂茫é铆氓 贸么é貌 脗帽玫卯脻毛毛氓貌, 贸么é貌 氓脽锚茂贸é 氓铆铆脻谩 脥茂氓矛芒帽脽茂玫 梅脽毛é谩 氓铆铆é谩锚眉贸é谩 氓铆氓铆脼铆么谩 脻卯é.

Done at Brussels on the twenty-ninth day of November in the year one thousand nine hundred and ninety-six.

Fait 脿 Bruxelles, le vingt-neuf novembre mil neuf cent quatre-vingt-seize.

Arna dhéanamh sa Bhruiséil, an nao煤 l谩 is fiche de Shamhain, m铆le naoi gcéad n贸cha a sé.

Fatto a Bruxelles, add铆 ventinove novembre millenovecentonovantasei.

Gedaan te Brussel, de negenentwintigste november negentienhonderd zesennegentig.

Feito em Bruxelas, em vinte e nove de Novembro de mil novecentos e noventa e seis.

Tehty Brysseliss盲 kahdentenakymmenenten盲yhdeks盲nten盲 p盲iv盲n盲 marraskuuta vuonna tuhatyhdeks盲nsataayhdeks盲nkymment盲kuusi.

Som skedde i Bryssel den tjugonionde november nittonhundranittiosex.

Pour le gouvernement du royaume de Belgique

Voor de regering van het Koninkrijk Belgi毛

F眉r die Regierung des K枚nigreichs Belgien

>REFERENCE TO A GRAPHIC>

For regeringen for Kongeriget Danmark

>REFERENCE TO A GRAPHIC>

F眉r die Regierung der Bundesrepublik Deutschland

>REFERENCE TO A GRAPHIC>

脙é谩 么ç铆 锚玫芒脻帽铆ç贸ç 么ç貌 脜毛毛ç铆é锚脼貌 脛ç矛茂锚帽谩么脽谩貌

>REFERENCE TO A GRAPHIC>

Por el Gobierno del Reino de Espa帽a

>REFERENCE TO A GRAPHIC>

Pour le gouvernement de la République française

>REFERENCE TO A GRAPHIC>

Thar ceann Rialtas na h脡ireann

For the Government of Ireland

>REFERENCE TO A GRAPHIC>

Per il governo della Repubblica italiana

>REFERENCE TO A GRAPHIC>

Pour le gouvernement du grand-duché de Luxembourg

>REFERENCE TO A GRAPHIC>

Voor de regering van het Koninkrijk der Nederlanden

>REFERENCE TO A GRAPHIC>

F眉r die Regierung der Republik 脰sterreich

>REFERENCE TO A GRAPHIC>

Pelo Governo da Rep煤blica Portuguesa

>REFERENCE TO A GRAPHIC>

Suomen hallituksen puolesta

P氓 finska regeringens v盲gnar

>REFERENCE TO A GRAPHIC>

P氓 svenska regeringens v盲gnar

>REFERENCE TO A GRAPHIC>

For the Government of the United Kingdom of Great Britain and Northern Ireland

>REFERENCE TO A GRAPHIC>

Declaration made pursuant to Article 2

At the time of the signing of this Protocol, the following declared that they accepted the jurisdiction of the Court of Justice of the European Communities in accordance with the procedures laid down in Article 2:

The French Republic, Ireland and the Portuguese Republic in accordance with the procedures laid down in Article 2 (2) (a);

The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordance with the procedures laid down in Article 2 (2) (b).

DECLARATION

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.

For the Kingdom of Denmark and the Kingdom of Spain, the declaration(s) will be made at the time of adoption.