1. In this respect the interests of undertakings and associations of undertakings on the one hand, and the requirements imposed by administrative practice, on the other hand, should be taken into account.
2. Without prejudice to the supervision effected by Member States in accordance with national provisions laid down by law, regulation or administrative action and without prejudice to the provisions of Article 4 or to the provisions of Article 206 of the Treaty, or to any inspection organised on the basis of Article 209 (c) of the Treaty, officials appointed by the Commission to carry out inspections on the spot shall have access to the books and all other documents relating to expenditure financed by the Fund. They may in particular check:
(a) whether administrative practices are in accordance with Community rules;
(b) whether the requisite supporting documents exist and tally with the transactions financed by the Fund;
(c) the conditions under which transactions financed by the Fund are carried out and checked.
3. The Council and the Commission shall carry out the duties devolving upon them under the preceding provisions, in particular ... by abolishing those administrative procedures and practices, whether resulting from national legislation or from agreements previously concluded between Member States, the maintenance of which would form an obstacle to freedom of establishment ...
