Commission Implementing Decision (EU, Euratom) 2018/195 of 8 February 2018 establishing forms for reporting on fraud and irregularities affecting entitlements to traditional own resources and on inspections relating to traditional own resources pursuant to Council Regulation (EU, Euratom) No 608/2014

1 Member States shall use the form set out in Annex I to this Decision to draw up the descriptions of cases of fraud and irregularities detected involving entitlements of over EUR 10000 referred to in the first subparagraph of Article 5(1) of Regulation (EU, Euratom) No 608/2014. That form shall also be used to draw-up details of the position concerning cases of fraud and irregularities already reported to the Commission where recovery, cancellation or non-recovery has not been indicated earlier, referred to in the second subparagraph of Article 5(1) of Regulation (EU, Euratom) No 608/2014.

2 Member States shall transmit the information referred to in paragraph 1 electronically using the information technology application ‘OWNRES’.

Member States shall use the form set out in Annex II to this Decision to draw up the report on inspections relating to traditional own resources referred to in Article 6(1) of Regulation (EU, Euratom) No 608/2014. The report for the financial year 2017 shall be drawn up using the form referred to in the first subparagraph.

Member States shall use the form referred to in Article 1 as from 1 April 2018.

Implementing Decision (EU, Euratom) 2016/2365 is repealed as from 1 April 2018.

This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.