22. 3. 97 Official Journal of the European Communities No L 82/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Articles 43 and 235 thereof, Having regard to Council Regulation (EEC) No 729/70 of the Council of 21 April 1970 on the financing of the common agricultural policy ('), and in particular Article 8 (3) thereof, Having regard to the proposal from the Commission (%), Having regard to the opinion of the European Par- liament (%), Having regard to the opinion of the Economic and Social Committee (), Whereas combating fraud in the context of the customs union and the common agricultural policy calls for close cooperation between the administrative authorities responsible in each Member State for the application of provisions adopted in those fields; whereas it also calls for appropriate cooperation between these national author- ities and the Commission, which is responsible for ensu- ring the application of the Treaty and the provisions adopted by virtue thereof; whereas effective cooperation in this field strengthens the protection of the financial in- terests of the Community; Whereas rules should therefore be drawn up whereby the Member States’ administrative authorities assist each other and cooperate with the Commission in order to guarantee the proper application of customs and agricultural regula- tions and legal protection for the Community’s financial interests, in particular by preventing and investigating (') OJ No L 94, 28. 4. 1970, p. 13. Regulation as last amended by Regulation (EEC) No 2048/88 (O] No L 185, 15. 7. 1988, p. 1). ® O)] No C 56, 26. 2. 1993, p. 1; OJ No C 262, 28.9. 1993, p. 8, and OJ No C 80, 17. 3. 1994, p. 12. () OJ No C 20, 24. 1. 1994, p. 85, and Opinion of 16 January 1997 (OJ No C 33, 3. 2. 1997). () OJ No C 161, 14. 6. 1993, p. 15. breaches of those regulations and by investigating opera- tions which are or appear contrary to those regulations; Whereas Council Regulation (EEC) No 1468/81 of 19 May 1981 on mutual assistance between the adminis- trative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs or agricultural matters () established close cooperation between the said authorities and the Commission; whereas that system has proved effective; Whereas it is nevertheless necessary, in the light of the experience gained, to replace Regulation (EEC) No 1468/81 in its entirety with the aim of strengthening cooperation both among the administrative authorities of the Member States responsible for the application of the provisions adopted in the field of customs union and the common agricultural policy and between those authorities and the Commission; whereas, to that end, new rules should be laid down at Community level; Whereas the introduction of Community provisions on mutual assistance between Member States’ administrations and their cooperation with the Commission in order to guarantee the proper application of customs or agricul- tural regulations is without prejudice to the application of the 1967 Convention for mutual assistance between customs administrations in fields which remain the sole province of the Member States; whereas these Community provisions are not such as to affect the application in the Member States of rules on judicial cooperation in criminal cases; Whereas, furthermore, the general Community rules es- tablishing a system of mutual assistance and cooperation among the administrative authorities of the Member States and between them and the Commission do not apply where they overlap with those laid down by specific () OJ No L 144, 2. 6. 1981, p. 1. Regulation as amended by Regulation (EEC) No 945/87 (O] No L 90, 2. 4. 1987, p. 3).