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Protection of the Communities' Financial EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 23.5.2001 COM (2001) 255 final/2 CORRIGENDUM Dernier paragraphe de l’introduction avec une note de bas de page. Points : 12.1., 12.2., 12.3. Décalage dans la numérotation des notes de bas de page. CONCERNE : FR, DE et EN. ANNUAL REPORT 2000 PROTECTION OF THE COMMUNITIES’ FINANCIAL INTERESTS AND THE FIGHT AGAINST FRAUD (presented by the Commission) ANNUAL REPORT 2000 PROTECTION OF THE COMMUNITIES’ FINANCIAL INTERESTS AND THE FIGHT AGAINST FRAUD (presented by the Commission) 2 TABLE OF CONTENTS Title I: The activities of the Community.................................................................................. 10 1. THE PROTECTION OF FINANCIAL INTERESTS: THE DEVELOPMENT OF THE HORIZONTAL LEGAL FRAMEWORK............................................................................... 10 1.1. Legal instruments....................................................................................................... 10 1.1.1. Preventing money-laundering .................................................................................... 10 1.1.2. Currency counterfeiting ............................................................................................. 11 1.1.3. Counterfeit goods and piracy ..................................................................................... 12 1.1.4. Public procurement .................................................................................................... 12 1.2. Judicial instruments.................................................................................................... 12 1.2.1. Proposal to establish the office of European Public Prosecutor for the protection of the Community’s financial interests..................................................... 13 1.2.2. Judicial cooperation in penal matters......................................................................... 14 1.3. Crime prevention........................................................................................................ 14 2. PROTECTION OF THE COMMUNITY’S FINANCIAL INTERESTS: NOTEWORTHY DEVELOPMENTS IN THE SECTORAL FIELDS................................................................... 15 2.1. Customs duties and indirect taxation ......................................................................... 15 2.1.1. Customs arrangements ............................................................................................... 15 2.1.2. Indirect taxation .........................................................................................................16 2.2. Traditional own resources.......................................................................................... 17 2.3. Agriculture .................................................................................................................17 2.3.1. The banana import rules............................................................................................. 17 2.3.2. Decisions on clearance of accounts............................................................................ 17 2.4. Structural measures .................................................................................................... 18 2.5. Direct expenditure...................................................................................................... 18 2.6. Intersectoral measures: recasting the Financial Regulation....................................... 19 2.7. Implementation of Commission reform..................................................................... 19 2.7.1. The improvement of financial management and control ........................................... 20 2.7.2. The protection of the Community’s financial interests in the White Paper............... 21 3. THE OPERATION OF OLAF............................................................................................ 22 3.1. A new structure .......................................................................................................... 22 3 3.2. The power of investigation of the European Anti-fraud Office................................. 23 3.3. An overall anti-fraud strategy .................................................................................... 23 3.4. Reporting.................................................................................................................... 24 4. COOPERATION AND PARTNERSHIP ............................................................................... 25 4.1. With the Member States............................................................................................. 25 4.1.1. Cooperation with internal audit services in the field of traditional own resources..................................................................................................................... 25 4.1.2. Operational cooperation............................................................................................. 26 4.1.2.1. Illicit trafficking in products containing butter .......................................................... 26 4.1.2.2. Illegal dollar banana imports in the Community under cover of false import licences....................................................................................................................... 26 4.1.2.3. The fight against cigarette fraud ................................................................................ 27 4.1.2.4. Coordinating investigations in the Structural funds................................................... 28 4.2. Mutual assistance with the countries applying for accession..................................... 29 4.2.1. Administrative cooperation........................................................................................ 29 4.2.2. Operational cooperation............................................................................................. 29 4.3. Mutual assistance with non-member countries.......................................................... 30 4.3.1. Draft cooperation agreement with Switzerland to fight against fraud and the other illegal activities to the detriment of the financial interests of the Communities, of the Member States and of Switzerland........................................... 30 4.3.2. Mutual administrative assistance in customs matters with Russia ............................ 31 Title II: Measures adopted by the Member States with a view to protecting the Community’s financial interests (1 May 1999 - 31 December 2000)...................................... 32 5. MAIN CHANGES ON THE LEGISLATIVE AND ADMINISTRATIVE LEVELS ......................... 34 5.1. Own resources............................................................................................................ 34 5.2. Agricultural expenditure ............................................................................................ 36 5.3. Structural Funds and Cohesion Fund ......................................................................... 39 6. MAIN CHANGES IN THE ORGANISATION OF CONTROL SERVICES................................... 43 6.1. Own resources............................................................................................................ 43 6.2. Agricultural expenditure ............................................................................................ 46 6.3. Structural Funds and Cohesion Fund ......................................................................... 49 7. COOPERATION BETWEEN COMPETENT AUTHORITIES ................................................... 52 7.1. Own resources............................................................................................................ 52 7.2. Agricultural expenditure ............................................................................................ 55 4 7.3. Structural Funds and Cohesion Fund ......................................................................... 56 8. THE RECOVERY ISSUE.................................................................................................. 57 8.1. Own resources............................................................................................................ 57 8.2. Agricultural expenditure ............................................................................................ 59 8.3. Structural Funds and Cohesion Fund ......................................................................... 61 9. HIGHLIGHTS OF THE FIGHT AGAINST FRAUD................................................................ 63 9.1. Own resources............................................................................................................ 63 9.2. Agricultural expenditure ............................................................................................ 65 9.3. Structural Funds and Cohesion Fund ......................................................................... 68 10. ADDITIONAL TEXTS ON PROTECTING THE COMMUNITY’S FINANCIAL INTERESTS ........ 70 10.1. Key elements and the state of ratification of the 1995 Convention and its Protocols..................................................................................................................... 70 10.2. Measures adopted implementing the Convention and its Protocols .......................... 74 Title III: Statistics and analyses ............................................................................................... 77 11. FRAUDS AND IRREGULARITIES......................................................................... 77 12. THE SITUATION IN 2000
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