31.5.2000 Official Journal of the European Communities L 130/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EC, EURATOM) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 279 thereof, Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof, Having regard to Council Decision 94/728/EC, Euratom of 31 October 1994, on the system of the Communities' own resources ('), and particularly Article 8(2) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament (%), Having regard to the opinion of the Court of Auditors (?), Whereas: (1) Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989, implementing Decision 88/376/EEC, Euratom on the system of the Communities' own resources (*) has been frequently and substantially amended (°). For reasons of clarity and rationality the said Regulation should therefore be codified. (2)  The Community must have the own resources referred to in Article 2 of Decision 94/728/EC, Euratom available in the best possible conditions and accordingly arrange- ments must be laid down for the States to provide the Commission with the own resources allocated to the Communities. (3)  Traditional own resources are levied by the Member States in accordance with laws, regulations and adminis- trative provisions that are, where necessary, adapted to the requirements of Community regulations. The Commission must monitor such adaptation and, where necessary, make proposals. () O] L 293, 12.11.1994, p. 9. Decision replacing Decision No 88/ 376[EC, Euratom (O] L 185, 15.7.1988, p. 24). (¥ Opinion delivered on 18 January 2000 (not yet published in the Official Journal). () O] C 145, 9.5.1998, p. 1. (*) OJ L 155, 7.6.1989, p. 1. Regulation as last amended by Regulation (Euratom, EC) No 1355/96 (O] L 175, 13.7.1996, p. 3). (°) See Annex, Part B. () The Council and the representatives of the Governments of the Member States, meeting within the Council, adopted a resolution on 13 November 1991 on the protection of the financial interests of the Community (°). (5)  The concept of establishment must be defined in respect of the own resources and detailed rules must be laid down for satisfying the obligation to establish the own resources referred to in Article 2(1)(a) and (b) of Decision 94/728/EC, Euratom. (6)  For own resources deriving from sugar levies, which need to be recovered in the budget year corresponding to the marketing year to which the expenditure relates, provision should be made for the Member States to make such levies available to the Commission during the budget year in which they are established. (7)  The transparency of the own resources system should be improved and more information supplied to the budg- etary authority. (8)  The Member States must keep at the disposal of the Commission and, where necessary, forward to it the documents and information needed to allow it to exer- cise the power conferred upon it as regards the Commu- nities' own resources. (9)  The national authorities responsible for the collection of own resources must be able to produce to the Commis- sion at all times the documents substantiating the own resources collected. (10)  The arrangements whereby the Member States report to the Commission, should make it possible for the latter to monitor Member States action to recover own resources, in particular in cases of fraud and irregulari- ties. (9 OJ C 328, 17.12.1991, p. 1.