13. 7. 96 Official Journal of the European Communities No L 175/3 COUNCIL REGULATION (EURATOM, EC) No 1355/96 of 8 July 1996 amending Regulation (EEC, Euratom) No 1552/89 implementing Decision 88/376/EEC, Euratom on the sytem of the Communities’ own resources THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Communitiy, and in particular Article 209 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to Council Decision 88/376/EEC, Euratom of 24 June 1988 on the system of the Communities’ own resources (') and in particular Article 8 (2) thereof, Having regard to the proposal from the Commission (%), Having regard to the opinion of the European Parli- ament (%), Having regard to the opinion of the Court of Auditors (%), Whereas in the light of experience gained in applying Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities own resources (%) it appears that the provisions of that Regula- tion must be adjusted; Whereas the Community must have the own resources referred to in Article 2 of Decision 88/376/EEC, Euratom available in the best possible conditions and, accordingly, additional arrangements must be laid down for the States to provide the Commission with the own resources allo- cated to the Communities; Whereas traditional own resources are levied by the Member States in accordance with laws, regulations and administrative provisions that are, where necessary, adapted to the requirements of Community regulations; whereas the Commission must monitor such adaptation and, where necessary, make proposals; Whereas the Council and the representatives of the Governments of the Member States, meeting within the Council, adopted a resolution on 13 November 1991 on () OJ No L 185, 15. 7. 1988, p. 24. () OJ No C 26, 29. 1. 1993, p. 6 and O] No C 382, 31. 12. 1994, 6 o) %j No C 329, 6. 12. 1993, p. 107. (9 O No C 170, 21. 6. 1993, p. 1. () OJ No L 155, 7. 6. 1989, }a 1. Regulation as last amended by Regulation (EC) No 2729/94 (O] No L 293, 12. 11. 1994, p. s). the protection of the financial interests of the Commu- nity (%); Whereas detailed rules must be laid down for satisfying the obligation to establish the own resources referred to in Article 2 (1) (a) and (b) of Decision 88/376/EEC, Euratom; Whereas the transparency of the own resources system should be improved and more information supplied to the budgetary authority; Whereas the national authorities responsible for the collection of own resources must be able to produce to the Commission at all times the documents substantiating the own resources collected; Whereas improvements should be made to the arrange- ments for the Member States to report to the Commis- sion, in order to enable it to monitor Member States’ action to recover own resources, in particular in cases of fraud and irregularities; Whereas a time limit should be laid down for relations between Member States and the Commission, since new entitlements established by Member States in respect of earlier years are deemed to be establishments for the current year; Whereas for own resources deriving from sugar levies, which need to be recovered in the budget year correspon- ding to the marketing year to which the expenditure relates, provision should be made for the Member States to make such levies available to the Community during the budget year in which they are established; Whereas close collaboration between the Member States and the Commission will facilitate proper application of the financial rules relating to own resources, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EEC, Euratom) No 1552/89 is hereby amended as follows: 1. In Article 2: (a) paragraph 1 shall be replaced by the following: ‘1. For the purpose of applying this Regulation, the Commuity’s entitlement to the own resources referred to in Article 2 (1) (a) and (b) of Decision 88/376/EEC, Euratom shall be established as soon as the conditions provided for by the customs (9 OJ No C 328, 17. 12. 1991, p. 1.