Translation of "Audit des échanges électroniques de données " (French → English) :

3a. Member States shall ensure that no later than 31 December 2015 , all exchanges of information between beneficiaries and a managing authority , certifying authority , audit authority and intermediate bodies can be carried out by means of electronic data exchange systems.

K. whereas the use of all available technologies, including the electronic storage and transmission of certain data for VAT and excise duties, is indispensable for the proper functioning of Member States" tax systems; whereas the conditions for the exchange of, and direct access of Member States to, electronically stored data in each Member State should be improved; whereas Member States" tax authorities should handle personal d ...[+++]ata with due care for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law,

(9) The CECIS should be set up on the basis of a global implementation plan (GIP) as part of the PROCIV-NET project conducted and financed in the context of a programme for the interchange of data between administrations, the IDA programme as provided for in Decision No 1719/1999/EC of the European Parliament and the Council of 12 July 1999 on a series of guidelines, including the identification of projects of common interest, for trans-European networks for the electronic interchange of data between administrations (IDA)(4), as last amended by Decision No 2046/2002/EC(5), and Decision No 1720/1999/EC of the European Parliament and of th ...[+++]e Council of 12 July 1999 adopting a series of actions and measures in order to ensure interoperability of and access to trans-European networks for the electronic interchange of data between administrations (IDA)(6), as last amended by Decision No 2045/2002/EC(7).

In paragraph 1, the following point (f) is added: "(f) where appropriate, the identification and deployment of pan-European electronic government services for citizens and enterprises and other relevant electronic government services to be used in line with the priorities laid down in Article 4 of European Parliament and Council Decision No 1719/1999/EC of 12 July 1999 on a series of guidelines, including the identification of projects of common interest, for trans-European networks for the electronic interchange of data between administration (IDA)*.

(g) The competent authorities at the airport of destination shall carry out audits based on risk analysis and, if necessary, transmit for verification the relevant details of manifests received by electronic data interchange system to the competent authorities at the airport of departure.

the competent authorities at the airport of destination shall carry out audits based on risk analysis and, if necessary, transmit for verification the relevant details of manifests received by electronic data interchange system to the competent authorities at the airport of departure.