L 46/6 Official Journal of the European Union 17.2.2009 (Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory) DECISIONS COUNCIL COUNCIL DECISION of 18 December 2008 concerning the signature, on behalf of the European Community, of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests (2009/127[EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 280 in conjunction with the first sentence of the first subparagraph of Article 300(2) and the first subparagraph of Article 300(3) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament ('), Whereas: (1) On 14 December 2000, the Council authorised the Commission to negotiate with the Swiss Confederation an Agreement to combat fraud and any other illegal activity to the detriment of the financial interests of the Community and its Member States, including value added tax and excise duties. (2)  In accordance with the Council Decision of 26 October 2004 concerning the signature, on behalf of the European Community, of the Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests, and subject to its conclusion at a later date, the Agreement () O] C 304 E, 1.12.2005, p. 106. was signed on behalf of the European Community on 26 October 2004. (3)  The Agreement establishes a Joint Committee with decision-making powers in certain areas and it is thus necessary to specify who represents the Community within this Committee. (4)  The Agreement should be approved, HAS DECIDED AS FOLLOWS: Atrticle 1 The Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confed- eration, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests (hereinafter the Agreement) and the accompanying Final Act are hereby approved on behalf of the Community. The text of the Agreement and the Final Act are attached to this Decision (3). Atrticle 2 In respect of matters falling within its competence, the Community shall be represented on the Joint Committee set up under Article 39 of the Agreement by the Commission. (®) See page 8 of this Official Journal.