L 5/36 Official Journal of the European Union 9.1.2004 COMMISSION REGULATION (EC) No 27/2004 of 5 January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) No 1257/ 1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (!), and in particular Article 2(3) thereof, Having regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (}), and in particular the first paragraph of Article 41 thereof, Whereas: (1)  Articles 47a(2) and (3) and 47b of Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (), as amended by the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, lay down special rules for the financing by the EAGGF Guarantee Section of the rural development measures referred to in Article 47a(1) of that Regulation. In particular, they lay down that certain provisions of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (%), as last amended by that Act of Accession, should apply. (2)  These rules enter into force on the accession of the new Member States. In order to facilitate the transition between the existing rules on the operation of the EAGGF Guarantee Section, laid down in particular in Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (°) and the rules of application, and the special rules laid down by Regulation (EC) No 1257/1999, implementing measures should be laid down. (3)  Since the new Member States have not adopted the single currency, special provisions should be laid down on, among other things, the exchange rate to be used for declarations of expenditure, in derogation from 1 () OJ L 236, 23.9.2003, p. 17. () OJ L 236, 23.9.2003, p. 33. () OJ L 160, 26.6.1999, p. 80. () OJL 161, 26.6.1999, p. 1. () OJ L 160, 26.6.1999, p. 103. 5 Commission Regulation (EC) No 2808/98 of 22 December 1998 laying down detailed rules for the appli- cation of the agrimonetary system for the euro in agri- culture (°). (4)  Commission Regulation (EC) No 445/2002 of 26 February 2002 laying down detailed rules for the appli- cation of Council Regulation (EC) No 1257/1999 on support for rural development from the European Agri- cultural Guidance and Guarantee Fund (EAGGF) () lays down financial provisions that are incompatible with the special rules laid down in Articles 47a and 47b of Regu- lation (EC) No 1257/1999. Those provisions should not be applied to the rural development programming docu- ments of the new Member States. (5)  Articles 33h and 33i of Regulation (EC) No 1257/1999 provide respectively for part-financing under rural devel- opment programming of complements to direct payments and complements to State aid in Malta. Given the very specific nature of these measures, special provi- sions should be laid down for their administration and control. (6)  Since the accession of the new Member States will take place on 1 May 2004 rather than at the beginning of the year, special measures should be laid down for the submission of applications for support for aid to less- favoured areas in 2004 so as to ensure that the new Member States fulfil their obligations as regards controls. (7)  The measures provided for in this Regulation are in accordance with the opinion of the Committee for the European Agricultural Guidance and Guarantee Fund, HAS ADOPTED THIS REGULATION: Article 1 Field of application This Regulation lays down transitional detailed rules for the application of the financial provisions laid down in Articles 47a and 47b of Regulation (EC) No 1257/1999 applicable to the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (hereafter referred to as the ‘new Member States’). () O] L 349, 24.12.1998, p. 36. Regulation last amended by Regu- lation (EC) No 816/2003 (O] L 116, 13.5.2003, p. 12). () O] L 74, 15.3.2002, p. 1. Regulation last amended by Regulation (EC) No 963/2003 (O] L 138, 5.6.2003, p. 32).