71The Republic of Bulgaria infers from the foregoing that the various documents exchanged during the administrative procedure can only be regarded as preparatory documents for the contested decision and cannot be regarded as a control report or similar document within the meaning of Article 54(1) of Regulation No 1306/2013. It therefore considers that that article must be interpreted as meaning that it is the point at which the contested decision is notified that should be regarded, in the present case, as the point at which such a control report or similar document is received. It also points out, on the basis of Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ 2013 L 248, p. 1), that the transmission of OLAF’s final reports and recommendations to the national authorities is not accompanied by obligations as to what action should be taken by those authorities. It infers from that that those reports cannot automatically lead to the initiation of administrative or judicial proceedings, nor to the adoption of Union acts such as the contested decision. Lastly, it adds that no information has been provided on the Commission’s interpretation in the form of guidelines or relevant legislation.
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