Report from the Commission to the European Parliament and the Council. Seventh report from the Commission on the operation of the inspection arrangements for traditional own resources (2010-2012) (Article 18(5) of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000).

Abstract

The Commission regularly compiles a report for the European Parliament and the Council on the operation of the inspection system for traditional own resources (TOR)1. The inspection of TOR is based on Council decision 2007/436/EC, Euratom of 7 June 20072, Council Regulation No 1150/2000 of 22 May 20003 and Council Regulation No 1026/1999 of 10 May 1999. This report, the seventh of this type, describes and analyses the operation of the inspection system for TOR for the period covering 2010 to 2012. It describes the Commission's inspections measures over this period, assesses the measures carried out and draws conclusions5. The report also outlines the financial, legal and regulatory follow-up of these inspections. Annex 1 to this report describes the objectives of the inspections and how the inspection system operates at EU level.