L 26/56 Official Journal of the European Communities 1.2.1999 COUNCIL DECISION of 22 December 1998 concerning the rules for the participation of undertakings, research centres and universities in the implementation of the fifth framework programme of the European Atomic Energy Community (Euratom) (1998-2002) (1999/66/Euratom) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 7 thereof, Having regard to the proposal from the Commission (1), Having regard to the opinion of the Parliament (?), European Having regard to the opinion of the Economic and Social Committee (3), (1)  Whereas the fifth framework programme of the European Atomic Energy Community (Euratom) for research and training activities (1998-2002) (hereinafter referred to as ‘the fifth framework programme’) was adopted by Council Decision 1999/64/Euratom (*); whereas the detailed rules for financial participation by the Community, as set out in Annex III to that Decision, must be supplemented by other provisions relating to the participation of undertakings, research centres and universities in research and technological activities, including demonstration activities, and training activities, hereinafter referred to as ‘indirect RTDT actions’; (2)  Whereas the new provisions should be part of a complete, coherent and transparent framework; (3)  Whereas the rules for the participation of undertakings, research centres and universities must be adapted to the nature of the indirect RTDT actions; whereas moreover, they may vary depending on whether the participant is based in a Member State, an Associated State or a third State and on its legal structure; O] C 40, 7.2.1998, p. 14. 0] C 195, 22.6.1998, p. 27. O] C 214, 10.7.1998, p. S1. (4) Whereas the participation of legal entities of third States should be envisaged, including on the basis of international agreements; whereas, however, the agreements concluded with the Community, in particular on the basis of Article 101 of the Treaty, must be implemented in accordance with the principle of reciprocity and the protection of intellectual and industrial property rights; whereas the Community’s legal entities must accordingly enjoy genuine access to the research programmes of the third State concerned; Whereas the Joint Research Centre (JRC) takes part in indirect RTDT actions on the same basis as legal entities established in a Member State or in an Associated State; Whereas the rules should be applied in a simple and efficient manner so as to minimise the administrative and financial burden on participants and the Commission, particularly with respect to the time taken to prepare proposals, conclude contract negotiations and make reimbursements; Whereas the Community financial participation should be paid to the participants against justification of the eligible costs of the indirect RTDT action, although other more appropriate methods may be used; Whereas research and technological activities, including demonstration activities, and training activities should be carried out in accordance with the principles of sound financial management; Whereas, to the extent necessary for achieving its objectives, the research and training programme may set out in greater detail or supplement the rules for the participation of undertakings, research centres and universities;