Each year the Member States shall submit to the Commission a report on the application of this Directive.
►M4
That report shall pay particular attention to the arrangements for the allocation of allowances, the operation of registries, the application of the implementing measures on monitoring and reporting, verification and accreditation and issues relating to compliance with this Directive and on the fiscal treatment of allowances, if any.
◄ The first report shall be sent to the Commission by 30 June 2005.
►M9
The report shall be drawn up on the basis of a questionnaire or outline adopted by the Commission in the form of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 22a(2).
◄ The questionnaire or outline shall be sent to Member States at least six months before the deadline for the submission of the first report.