Protection of the EC financial interests: on-the-spot checks and inspections

OBJECTIVE: to establish a new and additional legal basis for on-the-spot checks and inspections in the fraud prevention context. COMMUNITY MEASURE: Council Regulation EC, Euratom 2185/96 concerning on-the-spot checks and inspections by the Commission for the detection of frauds and irregularities detrimental to the financial interests of the European Communities. SUBSTANCE: the Regulation lays down rules to govern the powers and obligations of the Commission's inspectors and the means which they may employ for the purposes of on-the-spot checks in the context of a fraud investigation. DATE OF ENTRY INTO FORCE: 18 November 1996. The Regulation is applicable from 1 January 1997. �