3. 12. 94 Official Journal of the European Communities No L 310/57 COMMISSION REGULATION (EC) No 2945/94 of 2 December 1994 amending Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products, as regards the recovery of amounts unduly paid and sanctions THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organization of the market in milk and milk products ('), as last amended by Regula- tion (EC) No 2807/94 (3, and in particular Article 17 (4) thereof, and to the corresponding provisions of the other regulations on the common organization of the markets in agricultural products, Having regard to Council Regulation (EEC) No 876/68 of 28 June 1968 laying down general rules for granting export refunds on milk and milk products and criteria for fixing the amount of such refunds (%), as last amended by Regulation (EC) No 776/94 (%), and in particular the second subparagraph of Article 6 (2) and Article 6 (3) thereof, and to the corresponding provisions of the other regulations laying down general rules for granting export refunds on agricultural products, Whereas the Community rules provide for the granting of export refunds on the basis of solely objective criteria, in particular concerning the quantity, nature and characteris- tics of the product exported as well as its geographical destination ; whereas in-the light of experience, measures to combat irregularities and notably fraud prejudicial to the Community budget should be intensified ; whereas, to. that end, provision should be made for the recovery of amounts unduly paid and sanctions to encourage expor- ters to comply with Community rules; Whereas to ensure the correct functioning of the system of export refunds, sanctions should be applied regardless of the subjective element of fault ; whereas it is neverthe- less appropriate to waive the application of sanctions in certain cases notably in cases of an obvious error recog- nized by the competent authority and to provide for a higher sanction in cases of intent; Whereas, where an exporter has supplied wrong informa- tion that wrong information could lead to an undue () OJ No L 148, 28. 6. 1968, p. 13. () OJ No L 298, 19. 11. 1994, p. 1. () OF No L 155, 3. 7. 1968, p. 1. () OJ No L 91, 8. 4. 1994, p. 6. payment of the refund if the error is not discovered, whilst, where the error is discovered it is entirely propor- tional to sanction the exporter for an amount in propor- tion to the amount which he would have received unduly if the error would not have been discovered ; whereas in the case where the wrong information was supplied inten- tionally it is equally porportional to provide for a higher sanction ; Whereas, pursuant to Article 8 (1) of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (%), as last amended by . Regulation (EEC) No 2048/88 (), Member States are under an obligation to recover sums paid as a result of irregularities or negligence ; whereas, in order to ensure equal treatment for exporters in Member States, explicit provision should be made, as far as export refunds are concerned, for any amount unduly paid to be reimbursed with interest by the beneficiary, and the procedure for payment should be laid down ; whereas, in order better to protect the Community’s financial interests, provision should be made, in cases where the right to a refund is transferred, for that obligation to be extended to the assignee ; whereas the amounts recovered and the interest and sanctions collected must be credited to the European Agricultural Guidance and Guarantee Fund (EAGGF), in accordance with the principles laid down in Article 8 (2) of Regulation (EEC) No 729/70; Whereas past experience and irregularities and notably fraud recorded in this context show that this measure is necessary and appropriate, that it will act as an adequate deterrent and that it is to be uniformly applied throughout the Member States ; Whereas Commission Regulation (EEC) No 3665/87 ("), as last amended by Regulation (EC) No 1829/94 (%), should therefore be amended ; Whereas the Management Committees concerned have not delivered an opinion within the time limit laid down by their chairmen, () OJ No L 94, 28. 4. 1970, p. 13. 9 OJ No L 185, 15. 7. 1988, p. 1. () O] No L 351, 14. 12. 1987, p. 1. () OJ No L 191, 27. 7. 1994, p. S.