Chapter 508

Fil-qosor

Din il-liġi hija dwar il-protezzjoni tal-interessi finanzjarji tal-Komunitajiet Ewropej u tipprovdi għall-prosekuzzjoni kriminali ta' kondotta frodulenti li tagħmel ħsara lil dawk l-interessi. Hija tadotta definizzjoni komuni ta' frodi li taffettwa l-interessi finanzjarji tal-Komunitajiet Ewropej.

X'tirregola

Il-protezzjoni tal-interessi finanzjarji tal-Komunitajiet Ewropej.
Il-prosekuzzjoni kriminali ta' kondotta frodulenti li tagħmel ħsara lil dawk l-interessi.
Definizzjoni komuni ta' frodi li taffettwa l-interessi finanzjarji tal-Komunitajiet Ewropej.
L-applikabbiltà tad-dispożizzjonijiet tal-Kodiċi Kriminali għal reati kontra l-Komunitajiet Ewropej.

Min jikkonċerna

Kull min iwettaq frodi li taffettwa l-interessi finanzjarji tal-Komunitajiet Ewropej.
Kapijiet ta' negozji jew persuni b'setgħa ta' deċiżjoni jew kontroll fi ħdan negozju.

Punti ewlenin

Il-frodi tista' tkun relatata ma' nefqa (eż. użu ta' dikjarazzjonijiet foloz, nuqqas ta' żvelar ta' informazzjoni, użu ħażin ta' fondi) jew dħul (eż. użu ta' dikjarazzjonijiet foloz, nuqqas ta' żvelar ta' informazzjoni, użu ħażin ta' benefiċċju miksub legalment).
L-atti intenzjonali ta' frodi għandhom ikunu punibbli b'penalitajiet kriminali effettivi, proporzjonati u dissważivi, inklużi, f'każijiet serji, penali ta' privazzjoni tal-libertà li jistgħu jwasslu għall-estradizzjoni.
Frodi serja hija kkunsidrata bħala frodi li tinvolvi ammont minimu li għandu jiġi stabbilit f'kull Stat Membru, iżda dan l-ammont ma jistax jaqbeż il-50,000 ECU.
F'każijiet ta' frodi minuri li tinvolvi ammont totali ta' inqas minn 4,000 ECU u li ma tinvolvix ċirkostanzi partikolarment serji, Stat Membru jista' jipprovdi għal penali ta' tip differenti.

Legal text

ACT To provide for the protection of the European Communities’ financial interests and to make provision for the criminal prosecution of fraudulent conduct injuring those interests whilst adopting a c

Article 9

(2)that it will not apply or will apply only in specific cases or conditions one or more of the jurisdiction rules laid down in paragraph 1(b), (c), and (d). Article 7 Relation to the Convention 1. Articles 3, 5

(1),

(2)and

(4)and Article 6 of the Convention shall apply as if there were a reference to the conduct referred to in Articles 2, 3 and 4 of this Protocol. 2. The following provisions of the Convention shall also apply to this Protocol: - - Article 7, on the understanding that, unless otherwise indicated at the time of

Article 9

(2)of this Protocol, any declaration within the meaning of Article 7

(2)of the Convention shall also apply to this Protocol, Article 9, Article

Article 8 Court of Justice
Any dispute between Member States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice of the European Communities by a party to the dispute.
Any dispute between one or more Member States and the Commission of the European Communities concerning Article 1, with the exception of point 1(c), or Articles 2, 3 and 4, or the third indent of Article 7

(2)of this Protocol which it has proved impossible to settle through negotiation may be submitted to the Court of Justice of the European Communities. Article 9 Entry into force

This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements.
Member States shall notify the Secretary-General of the Council of the European Union of the completion of the procedures required under their respective constitutional rules for adopting this Protocol.
This Protocol shall enter into force 90 days after

paragraph 2 has been given by the State which, being a Member of the European Union at the time of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enters into force. Article 10 Accession of new Member States

This Protocol shall be open to accession by any State that becomes a member of the European Union. EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION
The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic.
Instruments of accession shall be deposited with the depositary.
This Protocol shall enter into force with respect to any State that accedes to it 90 days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of 90 days. Article 11 Reservations
No reservation shall be authorized with the exception of those provided for in Article 6

(2).

Any Member State which has entered a reservation may withdraw it at any time in whole or in part by notifying the depositary. Withdrawal shall take effect on the date on which the depositary receives the notification. Article 12 Depositary
The Secretary-General of the Council of the European Union shall act as depositary of this Protocol.
The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations and any other notification concerning this Protocol. IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereunto set their hands. DONE IN a single original, in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original remaining deposited in the archives of the General Secretariat of the Council of the European Union. SECOND PROTOCOL SECOND PROTOCOL, drawn up on the basis of Article K.3 of the treaty on European Union, to the Convention on the protection of the European Communities’ financial interests THE HIGH CONTRACTING PARTIES to this Protocol, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 19 June 1997; DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; RECOGNIZING the importance of the Convention on the protection of the European Communities' financial interests of 26 July 1995 in combating fraud affecting Community revenue and expenditure; RECOGNIZING the importance of the Protocol of 27 September 1996 to the said Convention in the fight against corruption damaging or likely to damage the European Communities' financial interests; EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION AWARE that the financial interests of the European Communities may be damaged or threatened by acts committed on behalf of legal persons and acts involving money laundering; CONVINCED of the need for national law to be adapted, where necessary, to provide that legal persons can be held liable in cases of fraud or active corruption and money laundering committed for their benefit that damage or are likely to damage the European Communities' financial interests; CONVINCED of the need for national law to be adapted, where necessary, to penalize acts of laundering of proceeds of fraud or corruption that damage or are likely to damage the European Communities' financial interests and to make it possible to confiscate proceeds of such fraud and corruption; CONVINCED of the need for national law to be adapted, where necessary, in order to prevent the refusal of mutual assistance solely because offences covered by this Protocol concern or are considered as tax or customs duty offences; NOTING that cooperation between Member States is already covered by the Convention on the protection of the European Communities' financial interests of 26 July 1995, but that there is a need, without prejudice to obligations under Community law, for appropriate provision also to be made for cooperation between member States and the Commission to ensure effective action against fraud, active and passive corruption and related money laundering damaging or likely to damage the European Communities' financial interests, including exchange of information between the Member States and the Commission; CONSIDERING that, in order to encourage and facilitate the exchange of information, it is necessary to ensure adequate protection of personal data; CONSIDERING that the exchange of information should not hinder ongoing investigations and that it is therefore necessary to provide for the protection of investigation secrecy; CONSIDERING that appropriate provisions have to be drawn up on the competence of the Court of Justice of the European Communities; CONSIDERING finally that the relevant provisions of the Convention on the protection of the European Communities' financial interests of 26 July 1995 should be made applicable to certain acts covered by this Protocol, HAVE AGREED ON THE FOLLOWING PROVISIONS: Article 1 Definitions For the purposes of this Protocol: (a) ‘Convention’ shall mean the Convention drawn up on the basis of Article K.3 of the Treaty on European Union on the protection of the European Communities' financial interests, of 26 July 1995

(1); (

b)‘fraud’ shall mean the conduct referred to in Article 1 of the Convention; (
c)‘passive corruption’ shall mean the conduct referred to in Article 2 of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union to the convention on the protection of the European Communities' financial interests, of 27 September 1996

(2), ‘active corruption’ shall mean the conduct referred to in Article 3 EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION of the same Protocol; (

d)‘legal person’ shall mean any entity having such status under the applicable national law, except for States or other public bodies in the exercise of State authority and for public international organizations; (
e)‘money laundering’ shall mean the conduct as defined n the third indent of Article 1 of Council Directive 91/308/EEC of 10 June 1991 on the prevention of the use of the financial system for the purpose of money laundering

(3), related to the proceeds of fraud, at least in serious cases, and of active and passive corruption. Article 2 Money laundering Each Member State shall take the necessary measures to establish money laundering as a criminal offence. Article 3 Liability of legal persons

Each Member State shall take the necessary measures to ensure that legal persons can be held liable for fraud, active corruption and money laundering committed for their benefit by any person, acting either individually or as part of an organ of the legal person, who has a leading position within the legal person, based on - a power of representation of the legal person, or an authority to take decisions on behalf of the legal person, or an authority to exercise control within the legal person, as well as for involvement as accessories or instigators in such fraud, active corruption or money laundering or the attempted commission of such fraud.
Apart from the cases already provided for in paragraph 1, each Member State shall take the necessary measures to ensure that a legal person can be held liable where the lack of supervision or control by a person referred to in paragraph 1 has made possible the commission of a fraud or an act of active corruption or money laundering for the benefit of that legal person by a person under its authority.
Liability of a legal person under paragraphs 1 and 2 shall not exclude criminal proceedings against natural persons who are perpetrators, instigators or accessories in the fraud, active corruption or money laundering. Article 4 Sanctions for legal persons
Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3

(1)is punishable by effective, proportionate and dissuasive sanctions, which shall include criminal or non-criminal fines and may include other sanctions such as: (

a)exclusion from entitlement to public benefits or aid; (
b)temporary or permanent disqualification from the practice of commercial activities; (
c)placing under judicial supervision; (
d)a judicial winding-up order. EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION 2. Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3

(2)is punishable by effective, proportionate and dissuasive sanctions or measures. Article 5 Confiscation Each Member State shall take the necessary measures to enable the seizure and, without prejudice to the rights of bona fide third parties, the confiscation or removal of the instruments and proceeds of fraud, active and passive corruption and money laundering, or property the value of which corresponds to such proceeds. Any instruments, proceeds or other property seized or confiscated shall be dealt with by the Member State in accordance with its national law. Article 6 Cooperation with the Commission of the European Communities A Member State may not refuse to provide mutual assistance in respect of fraud, active and passive corruption and money laundering for the sole reason that it concerns or is considered as a tax or customs duty offence. Article 7 Cooperation with the Commission of the European Communities

The Member States and the Commission shall cooperate with each other in the fight against fraud, active and passive corruption and money laundering. To that end, the Commission shall lend such technical and operational assistance as the competent national authorities may need to facilitate coordination of their investigations.
The competent authorities in the Member States may exchange information with the Commission so as to make it easier to establish the facts and to ensure effective action against fraud, active and passive corruption and money laundering. The Commission and the competent national authorities shall take account, in each specific case, of the requirements of investigation secrecy and data protection. To that end, a Member State, when supplying information to the Commission, may set specific conditions covering the use of information, whether by the Commission or by another Member State to which that information may be passed. Article 8 Data protection responsibility for the Commission The Commission shall ensure that, in the context of the exchange of information under Article 7

(2), it shall observe, as regards the processing of personal data, a level of protection equivalent to the level of protection set out in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data

(4). Article 9 Publication of data protection rules The rules adopted concerning the obligations under Article 8 shall be published in the Official Journal of the European Communities. EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION Article 10 Transfer of data to other Member States and third countries 1. Subject to any conditions referred to in Article 7

(2), the Commission may transfer personal data obtained from a Member State in the performance of its functions under Article 7 to any other Member State. The Commission shall inform the Member State which supplied the information of its intention to make such as transfer.

The Commission may, under the same conditions, transfer personal data obtained from a Member State in the performance of its functions under Article 7 to any third country provided that the Member State which supplied the information has agreed to such transfer. Article 11 Supervisory authority Any authority designated or created for the purpose of exercising the function of independent data protection supervision over personal data held by the Commission pursuant to its functions under the Treaty establishing the European Community, shall be competent to exercise the same function with respect to personal data held by the Commission by virtue of this Protocol. Article 12 Relation to the Convention
The provisions of Articles 3, 5 and 6 of the Convention shall also apply to the conduct referred to in Article 2 of this Protocol.
The following provisions of the Convention shall also apply to this Protocol: - - - Article 4, on the understanding that, unless otherwise indicated at the time of

Article 16

(2)of this Protocol, any declaration within the meaning of Article 4

(2)of the Convention, shall also apply to this Protocol, Article 7, on the understanding that the ne bis in idem principle also applies to legal persons, and that, unless otherwise indicated at the time

Article 16

(2)of this Protocol is being given, any declaration within the meaning of Article 7

(2), of the Convention shall also apply to this Protocol, Article 9, Article

Article 13 Court of Justice
Any dispute between Member States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice by a party to the dispute.
Any dispute between one or more Member States and the Commission concerning the application of Article 2 in relation to Article 1(e), and Article 7, 8, 10 and 12

(2), fourth indent of this Protocol which it has proved impossible to settle EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION through negotiation may be submitted to the Court of Justice, after the expiry of a period of six months from the date on which one of the parties has notified the other of the existence of a dispute. 3. The Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests, of 29 November 1996

(5), shall apply to this Protocol, on the understanding that a declaration made by a Member State pursuant to Article 2 of that Protocol is also valid regarding this Protocol unless the Member State concerned makes a declaration to the contrary when giving

Article 16(2) of this Protocol.

Article 14 Non-contractual liability For the purposes of this Protocol, the non-contractual liability of the Community shall be governed by the second paragraph of Article 215 of the Treaty establishing the European Community. Article 178 of the same Treaty shall apply. Article 15 Judicial control

The Court of Justice shall have jurisdiction in proceedings instituted by any natural or legal person against a decision of the Commission addressed to that person or which is of direct and individual concern to that person, on ground of infringement of Article 8 or any rule adopted pursuant thereto, or misuse of powers.
Articles 168a

(1)and

(2), 173, fifth paragraph, 174, first paragraph, 176, first and second paragraphs, 185 and 186 of the Treaty establishing the European Community, as well as the Statute of the Court of Justice of the European Community, shall apply, mutatis mutandis. Article 16 Entry into force

This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements.
Member States shall notify the Secretary-General of the Council of the European Union of the completion of the procedures required under their respective constitutional rules for adopting this Protocol.
This Protocol shall enter into force ninety days after

paragraph 2, by the State which, being a member of the European Union on the date of the adoption by the Council of the act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enters into force. 4. However, the application of Article 7

(2)shall be suspended if, and for so long as, the relevant institution of the European Communities has not complied with its obligation to publish the data protection rules pursuant to Article 9 or the terms of Article 11 concerning the supervisory authority have not been complied with. Article 17 Accession of new Member States

This Protocol shall be open to accession by any State that becomes a EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION member of the European Union.
The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic.
Instruments of accession shall be deposited with the depositary.
This Protocol shall enter into force with respect to any State that accedes to it ninety days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of ninety days. Article 18 Reservations
Each Member State may reserve the right to establish the money laundering related to the proceeds of active and passive corruption as a criminal offence only in serious cases of active and passive corruption. Any Member State making such a reservation shall inform the depositary, giving details of the scope of the reservation, when giving

Article 16(2).

Such a reservation shall be valid for a period of five years after the said notification. It may be renewed once for a further period of five years. 2. The Republic of Austria may, when giving its notification referred to in Article 16

(2), declare that it will not be bound by Articles 3 and

Such a declaration shall cease to have effect five years after the date of the adoption of the act drawing up this Protocol.
No other reservations shall be authorized, with the exception of those provided for in Article 12

(2), first and second indent. Article 19 Depositary

The Secretary-General of the Council of the European Union shall act as depositary of this Protocol.
The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations and any other notification concerning this Protocol. For the Government of the United Kingdom of Great Britain and Northern Ireland Joint Declaration on Article 13

(2)The Member States declare that the reference in Article 13

(2)to Article 7 of the Protocol shall apply only to cooperation between the Commission on the one hand and the Member States on the other and is without prejudice to Member States' discretion in supplying information in the course of criminal investigations. Commission Declaration on Article 7 The Commission accepts the tasks entrusted to it under Article 7 of the Second Additional Protocol t o the Convention on t he protection of the European Communities’ financial interests. EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION ECJ PROTOCOL COUNCIL ACT of 29 November 1996 drawing up, on the basis of Article K.3 of the Treaty on European Union, the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests (97/ C 151/01) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on European Union, and in particular Article K.3

(2)(c) thereof, Whereas Article K.3

(2)(c) provides that conventions drawn up on the basis of Article K.3 of the Treaty on European Union may stipulate that the Court of Justice shall have jurisdiction to interpret their provisions and to rule on any disputes regarding their application in accordance with such arrangements as they may lay down, HAS DECIDED on the drawing up of the Protocol the text of which is annexed, which has been signed today by the representatives of the Governments of the Member States of the European Union, RECOMMENDS that it be adopted by the Member States in accordance with their respective constitutional requirements. Done at Brussels, 29 November 1996. For the Council The President N. OWEN ANNEX PROTOCOL drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests THE HIGH CONTRACTING PARTIES, HAVE AGREED on the following provisions, which shall be annexed to the Convention: Article 1 The Court of Justice of the European Communities shall have jurisdiction, pursuant to the conditions laid down in this Protocol, to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities’ financial interests and the Protocol to that Convention drawn up on 27 September 1996

(1), hereinafter referred to as 'the first Protocol'. Article 2 1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European Communities to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol to that Convention pursuant to the conditions specified in either paragraph 2(

a)or paragraph 2(b). 2. A Member State making a declaration pursuant to paragraph 1 may specify that either: EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION (
a)any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment, or (
b)any court or tribunal of that State may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment. Article 3 1. The Protocol on the Statute of the Court of Justice of the European Communities and the Rules of Procedure of that Court of Justice shall apply. 2. In accordance with the Statute of the Court of Justice of the European Communities, any Member State, whether or not it has made a declaration pursuant to Article 2, shall be entitled to submit statements of case or written observations to the Court of Justice of the European Communities in cases which arise pursuant to Article 1. Article 4 1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the depositary of the completion of their respective constitutional requirements for adopting this Protocol and communicate to him any declaration made pursuant to Article 2. 3. This Protocol shall enter into force 90 days after the notification, referred to in paragraph 2, by the Member State which, being a member of the European Union on the date of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. However, it shall at the earliest enter into force at the same time as the Convention on the protection of the European Communities’ financial interests. Article 5 1. This Protocol shall be open to accession by any State that becomes a member of the European Union. 2. Instruments of accession shall be deposited with the depositary. 3. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the date of deposit of its instrument of accession, or on the date of the entry into force of this Protocol if the latter has not yet come into force when the said period of 90 days expires. Article 6 Any State that becomes a member of the European Union and accedes to the EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION Convention on the protection of the European Communities’ financial interests in accordance with Article 12 thereof shall accept the provisions of this Protocol. Article 7 1. Amendments to this Protocol may be proposed by any Member State, being a High Contracting Party. Any proposal for an amendment shall be sent to the depositary, who shall forward it to the Council. 2. Amendments shall be established by the Council, which shall recommend that they be adopted by the Member States in accordance with their respective constitutional requirements. 3. Amendments thus established shall enter into force in accordance with the provisions of Article 4. Article 8 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European Communities the notifications, instruments or communications concerning this Protocol. In witness whereof the undersigned Plenipotentiaries have signed this Protocol. Done at Brussels, this twenty-ninth day of November in the year one thousand nine hundred and ninety-six, in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic. For the Government of Ireland For the Government of the United Kingdom of Great Britain and Northern Ireland DECLARATION concerning the simultaneous adoption of the Convention on the protection of the European Communities' financial interests and the Protocol on the interpretation by way of preliminary rulings, by the Court of Justice of the European Communities, of that Convention The representatives of the Governments of the Member States of the European Union meeting within the Council, At the time of the signing of the Council Act drawing up the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests, Wishing to ensure that the said Convention is interpreted as effectively and uniformly as possible as from its entry into force, Declare themselves willing to take appropriate steps to ensure that the national procedures for adopting the Convention on the protection of the European Communities’ financial interests and the Protocol concerning its interpretation are completed simultaneously at the earliest opportunity. In witness whereof the undersigned Plenipotentiaries have signed this Declaration. Done at Brussels on the twenty-ninth day of November in the year one thousand nine hundred and ninety-six. For the Government of the United Kingdom of Great Britain and Northern Ireland EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS CONVENTION Declaration made pursuant to Article 2 At the time of the signing of this Protocol, the following declared that they accepted the jurisdiction of the Court of Justice of the European Communities in accordance with the procedures laid down in Article 2: The French Republic, Ireland and the Portuguese Republic in accordance with the procedures laid down in Article 2

(2)(a); The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordance with the procedures laid down in Article 2

(2)(b). DECLARATION The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria, reserve the right to make provision in their national law to the effect that, where a question relating to the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol thereto is raised in a case pending before a national court or tribunal against whose decision there is no judicial remedy under national law, that court or tribunal will be required to refer the matter to the Court of Justice. For the Kingdom of Denmark and the Kingdom of Spain, the declaration(s) will be made at the time of adoption.

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.