20. 5. 1999 Official Journal of the European Communities L 126/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EC, EURATOM) No 1026/1999 of 10 May 1999 determining the powers and obligations of agents authorised by the Commission to carry out controls and inspections of the Communities’ own resources THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 209 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 in particular Article 8(2) thereof, Having regard to the Commission proposal (3), Having regard to the opinion of the European Parlia- ment (%), Having regard to the opinion of the Court of Auditors (*), (1) Whereas Council Regulation EEC, Euratom, ECSC (°) No 165/74 determined the powers and obligations of officials authorised by the Commis- sion in connection with carrying out the inspec- tions necessary for establishing and making avail- able the own resources, other than those accruing from VAT, with which the Commission is asso- ciated,; (2)  Whereas, pursuant to Article 18(1) of Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the Communities own resources (%), Member States conduct the checks and enquiries concerning the establishment and making available of the own resources referred to in Article 2(1)(a) and (b) of Decision 94/728/EC, Euratom; whereas pusuant to Article 18(2) of Regulation (EEC, Euratom) No 1552/89 the Member States are required to conduct additional inspections in OJ L 293, 12.11.1994, p. 9. J OJ C 95, 24.3.1997, p. 33 and O] C 4, 8.1.1998, p. 5. ] C 304, 6.10.1997, p. 36. J C 175, 9.6.1997, p. 1. J L 20, 24.1.1974, p. 1. ¢ OJ L 155, 7.6.1989, p. 1. Regulation as last amended by Council Regulation (Euratom, EC) No 1355/96 (OJ L 175, 13.7.1996, p. 3). o o o response to a reasoned request from the Commis- sion and to associate the Commission with all the inspections they carry out; whereas, pursuant to Article 18(3) of Regulation (EEC, Euratom) No 1552/89, the Commission may itself carry out inspection measures on the spot, with agents of the Member State concerned participating in such measures; (3)  Whereas Article 11(2) of Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from VAT () extended the application of Regulation (EEC, Euratom, ECSC) No 165/74 to controls on the own resources accruing from VAT; (4 Whereas Article 19 of Regulation (EEC, Euratom) No 1552/89 lays down that the Commission, together with the Member State concerned, shall carry out inspections relating to the own resource based on GNP; (5)  Whereas, for the sake of clarity, Regulation (EEC, Euratom, ECSC) No 165/74 and Article 11(2) of Regulation (EEC, Euratom) No 1553/89 should be repealed, and provisions should be laid down covering the powers and obligations of authorised agents applicable to all own resources, taking into account the specific nature of the own resource accruing from VAT and that based on GNP; (6) Whereas the conditions under which authorised agents carry out their tasks should be defined, and in particular the rules should be laid down which all the Community’s officials and servants and also national experts on secondment, must observe with regard to professional confidentiality and the protection of personal data; () OJ L 155, 7.6.1989, p. 9.