No L 292/2 Official Journal of the European Communities 15. 11. 96 COUNCIL REGULATION (EURATOM, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 235 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 203 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European Parlia- ment (%), (1) Whereas it is essential, for the credibility of the Community, to step up the efforts to counter fraud and other irregularities committed against the Community budget; (2) Whereas Article 209a of the Treaty establishing the European Community makes it clear that the protec- tion of the Communities’ financial interests is prim- arily the responsibility of the Member States, without prejudice to other provisions of the Treaty; (3) Whereas Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities’ financial interests (?) established a common legal framework for all the fields of the Communities’ activity; (4) Whereas Article 1 (2) of the said Regulation includes a definition of ‘irregularity’ and whereas the sixth recital of that Regulation stipulates that irregular conduct includes fraudulent actions as defined in the Convention on the protection of the European Communities’ financial interests (*); (5) Whereas Article 10 of that Regulation provided for subsequent adoption of additional general provisions relating to on-the-spot inspections and checks; (6) Whereas, without prejudice to the checks carried out by the Member States in accordance with Article 8 of Regulation (EC, Euratom) No 2988/95 and in the interests of efficiency, it is appropriate to adopt addi- tional general provisions concerning on-the-spot checks and inspections by the Commission that do ) OJ No C 84, 21. 3. 1996, p. 10. 2) OJ No C 166, 10. 6. 1996, p. 102 and Opinion delivered on 23 October 1996 (not yet published in the Official Journal). ) OJ No L 312, 23. 12. 1995, p. 1. ) O] No C 316, 27. 11. 1995, p. 48. not affect the application of Community sectoral rules as referred to in Article 9 (2) of the said Regula- tion; (7) Whereas implementation of the provisions of this Regulation is subject to identification of the objec- tives that justify their application, especially where, owing to the scale of fraud, which is not confined to one country and frequently involves organized rings, or where, on account of the special nature of the situation in a Member State, those objectives cannot, in view of the seriousness of the damage done to the Communities’ financial interests or to the credibility of the Union, be fully realized by the Member States alone and can therefore be better achieved at Community level; (8) Whereas on-the-spot checks and inspections may not exceed what is necessary to ensure the correct application of Community law; (9) Whereas they shall also be carried out without preju- dice to the provisions applicable in each Member State relating to the protection of the essential in- terests of State security; (10) Whereas, in accordance with the principle of sincere cooperation of the Community implicit in Article 5 of the EC Treaty and in the light of the case-law of the Court of Justice of the European Communities, it is important that Member States’ administrations and Commission departments cooperate genuinely and provide one another with the necessary assist- ance in the preparation and performance of on-the- spot checks and inspections; (11) Whereas it is necessary to define the conditions under which Commission inspectors are to exercise their powers; (12) Whereas those on-the-spot checks and inspections are carried out with due regard to the fundamental rights of the persons concerned and to the rules on professional secrecy and the protection of personal data; whereas in that regard it is important that the Commission ensure that its inspectors comply with Community and national provisions on the protec- tion of personal data, in particular those laid down in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (%, () OJ No L 281, 23. 11. 1995, p. 31.