L 26/46 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 and for the dissemination of research results for the implementation of the fifth framework programme of the European Community (1998-2002) (1999/65/EC) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 130j and the second paragraph of Article 1300 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the Economic and Social Committee (2), Acting in accordance with the procedure referred to in Article 189c of the Treaty (3), (1)  Whereas the fifth framework programme of the European Community for research, technological development and demonstration activities (1998 to 2002) (hereinafter referred to as ‘the fifth framework programme’) was adopted by Decision No 182/1999/EC of the European Parliament and Council (*); whereas the detailed rules for financial participation by the Community, as set out in Annex IV to that Decision, must be supplemented by other provisions to be laid down in accordance with Article 130j and the second paragraph of Article 1300 of the Treaty; (2)  Whereas the new provisions should be part of a complete, coherent and transparent framework so that the specific programmes implementing the fifth framework programme may be carried out in a harmonised manner; (3)  Whereas the rules for the participation of undertakings, research centres and universities must be adapted to the nature of the research and technological development activities, including demonstration activities (hereinafter referred to as ‘indirect RTD actions’); whereas, moreover, they (1) OJ C 40, 7.2.1998, p. 14. (%) OJ C 214, 10.7.1998, p. S1. () Opinion on the European Parliament of 28 May 1998 (O] C 195, 22.6.1998), Council common position of 10 July 1998 (OJ C 262, 19.8.1998, p. 50) and Decision of the European Parliament of 8 October 1998 (O] C 328, 26.10.1998). (*) See page 1 of this Official Journal. may vary depending on whether the participant is based in a Member State, an Associated State or a third country and on its legal structure; Whereas, under the fifth framework programme, the participation of legal entities of third countries 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 130m 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 country concerned; Whereas, in the specific case of small and medium-sized enterprises, particular stress should be laid on indirect RTD actions designed to encourage their participation, since they can contribute to the creation and maintenance of jobs and to innovation; Whereas the Joint Research Centre (JRC) takes part in indirect RTD 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 must be paid to the participants against justification of the eligible costs of the indirect