Address by Mr Hans KUTSCHER, President of the Court of Justice, on 25 October 1977,
at the swearing-in of the first Members of the Court of Auditors
Members of the Court of Auditors,
your Excellencies,
ladies and gentlemen,
This is the first time that the Court of Justice of the European Communities has had the
honour of welcoming the Members of the newly created Court of Auditors and of hearing their
declarations giving a solemn undertaking that "both during and after their term in office, they
will respect the obligations arising" from their duties. It is the first time that Members of the
Court of Auditors have given a solemn undertaking of this kind, but they can nevertheless be
said to be following an established tradition. The Members of the Commission also have to
make a solemn declaration when they take up their duties and it is customary for them to do so
before the Court of Justice and in the presence of a wide audience. Lastly, Judges and
Advocates General, before taking up office, are expected to take an oath in open court
affirming their intention of performing their duties impartially and conscientiously.
The start of our work for the European Community is thus marked by a solemn act which
takes place in full public view. The explanation for this procedure is not that the people
concerned need to display their rank and their importance in public. Discretion and modesty
are not the least of the virtues required of us. Nor is the explanation that formal declarations
such as this are an incontrovertible guarantee for the fulfilment of our obligations; it is self-
evident that anyone who is called to high office in the Community is determined to perform
that office to the best of his or her ability, and is capable of doing so. The real significance of
these proceedings becomes evident when one calls to mind the basic attitude which the
Treaties – the constitution of the European Community – require in largely identical terms
from the Members of the Commission, the Court of Justice and, henceforth, the Court of
Auditors.
The Court of Auditors was created by the Treaty of 22 July 1975 which entered into force
on 1 June 1977. In the words of that Treaty "the Members of the Court of Auditors shall, in
the general interest of the Community, be completely independent in the performance of their
duties. In the performance of these duties, they shall neither seek nor take instructions from
any government or from any other body". Not only must the individual Members carry out
their tasks in complete independence, the Court of Auditors as a body must do so as well.
Of course, it could be said that for the Members of the Court of Auditors, and for the
Court of Auditors itself, as the "financial conscience" of the Community, it is self-evident that
they must be independent. Even without express provision there could be no doubt that
members of the Court of Justice, the "legal conscience" of the Community, may take no
instructions from others and lastly that the Commission, which is to ensure compliance with
the Treaties, can only perform its duties fully if its members maintain their independence of
instructions from the Member States. Nevertheless it is good that such provisions exist. They
make clear something which has been in danger of being forgotten during various setbacks of
recent years, namely, that the Community is supranational by nature and that above the
Member States there exists a European Community, with its own sovereign powers, which is
empowered and called upon to act independently in order to achieve the objectives set out in
the Treaty and thereby lay the foundations of an ever closer union among the peoples of
Europe. Accordingly the Treaties speak of "the general interest of the Community", which we
are bound to serve in the performance of our duties. It may be added that because of its
autonomy (its independence) the Community is no longer at the beck and call of the States that
created it.
Making this fact clear to the citizens of Europe is one of the duties that each of us has to
perform, within the limits of our powers and capabilities. Ceremonies such as that for which we
are assembled here today also, within prescribed limits, serve this objective. Unfortunately
"Europe" and the "European Community" are somewhat abstract concepts for the citizens of
our countries. We must show and convince them that the European Community is not just the
concern of a few bureaucrats, it is a live, important and essential part of our life in Europe.
The history of the origins of the Court of Auditors reinforces this view. The preamble to
the Treaty of 22 July 1975 points out that the budget of the Communities is financed entirely
from the Communities’ own resources and that for that reason a strengthening of the
budgetary powers of the Parliament is necessary. It is, however, further emphasised in the
preamble that for the same reason the implementation of the budget should be more closely
supervised. To that end the Member States substituted the Court of Auditors for the previous
Audit Board and the auditors of the Coal and Steel Community. The scope of this measure is
already clear from a few outward indications. The new rules were laid down as an amendment
to the Community Treaties and required ratification by all nine Member States before they
entered into force – an unusual and unfortunately also protracted process. The Court of
Auditors is mentioned in the principles at the beginning of the Treaties and, like the Economic
and Social Committee, is included alongside the institutions of the Communities. Its tasks are
described in greater detail, and, if I understand it correctly, are more extensive than those of its
predecessors. For the first time the budgetary affairs of the Community are subject to full-time
control. In the Treaty itself the position of the Members of the Court of Auditors within the
Community is modelled on that of the members of the Court of Justice, but before appointing
the former the Council must consult the Parliament.
Although in all these ways the new Court of Auditors is clearly distinguished from the
bodies which have been responsible for external control of the Community budget up to now,
we must not be misled into undervaluing the work done hitherto by the Audit Board and the
auditors of the Coal and Steel Community. It is certainly not for the Court of Justice to
examine and judge the activities of those bodies. One conclusion may be drawn however: these
bodies have come to be held in high esteem and have gained widespread respect as a result of
their objectivity, their thoroughness and the keenness of their perception. There appears little
doubt that the foundations which they have laid will be of inestimable value to the new Court
of Auditors.
It is no secret that the activities of the bodies responsible for budgetary control are not
always a source of joy for those involved. That is in the nature of the job. It may perhaps be of
some consolation for those who have been entrusted with such duties, or who will be in future,
if I assure them that this fate is shared by the Judges and Advocates General of the Court of
Justice. As far as the Administration of the Court of Justice is concerned, I can say that we have
always taken very seriously any criticisms made of us, although on the whole they have
fortunately been few and have not been on matters of any gravity. And nothing will change as
far as co-operation with the Court of Auditors is concerned. No administration – and this is
equally true for the administration of the Court of Justice – is completely immune from the
temptation occasionally to go beyond what is financially reasonable, because of laudable zeal,
blindness to its own shortcomings, thoughtlessness or perhaps conceit. The fact that there
exists, and must exist, a body which calls us to order in such cases is not to be accepted
reluctantly but to be welcomed with gratitude.
Our best wishes go with you, Members of the Court of Auditors, and we wish you every
success in the highly responsible task that awaits you.