https___anti-fraud.ec.europa.eu_about-us_legal-background_ga_1.xml
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The legal basis for the fight against fraud is Article 325 of the Treaty on the Functioning of the European Union (replacing Article 280 of the EC Treaty). Establishment of OLAF - Decision 1999/352/EC, ECSC, Euratom of 28 April 1999, establishing the European Anti-fraud Office Amendments: - Commission Decison 2013/478/EU of 27 September 2013 - Commission Decision (EU) 2015/512 of 25 March 2015 - Commission Decision 2015/2418 of 18 December 2015 OLAF's role - administrative investigations and cooperation with the European Public Prosecutor’s Office (EPPO) The following regulations and agreements define the Office’s main role and remit for carrying out its administrative investigations. These include investigations (concerning EU financial interests) in the Member States and those involving staff of the EU institutions. The latest amendments provide for close cooperation with the EPPO based on complementarity, exchange of information and non-duplication of efforts. The revised OLAF Regulation also strengthens the way OLAF can conduct its own investigations by streamlined rules for on-the-spot checks and inspections, providing rules on access to bank account information and ensuring stronger guarantees for persons concerned by OLAF investigations. - Consolidated version of Regulation No 883/2013 concerning investigations conducted by OLAF following its revision by Regulation (EU, EURATOM) 2016/2030 and Regulation (EU, Euratom) 2020/2223. - Regulation (EU, Euratom) 2020/2223 amending Regulation No 883/2013, as regards cooperation with the European Public Prosecutor’s Office and the effectiveness of the European Anti-Fraud Office investigations. See also press release and Q&A - Regulation (EU, EURATOM) 2016/2030 amending Regulation No 883/2013, as regards the secretariat of the Supervisory Committee of the European Anti-Fraud Office (OLAF), which entered into application on 1 January 2017 - Regulation (EU, EURATOM) No 883/2013 which came into force on 1 October 2013, replaced Regulation (EC) N° 1073/1999 and Regulation (EURATOM) N° 1074/1999 and was amended by Regulation (EU, EURATOM) 2016/2030 - Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU, Euratom) No 883/2013 as regards the establishment of a Controller of procedural guarantees - Interinstitutional Agreement of 25 May 1999 specifically concerns investigations in the EU institutions - Commission Decision (EC, ECSC, Euratom) No 396/1999 concerning the terms and conditions for internal OLAF investigations - Guidelines on Investigation Procedures for OLAF Staff - Commission Decision (EU) 2018/1962 laying down internal rules concerning the processing of personal data by OLAF Horizontal EU legislation concerning on-the-spot checks/inspections in the Member States - Council Regulation No 2988/95 of 18 December 1995. This regulation is supplemented by Council Regulation (Euratom, CE) No 2185/96 of 11 November 1996. Sectoral EU legislation The following regulations contain provisions on the prevention and detection of irregularities: - EU own resources: Council Regulation (EU, Euratom) No 609/2014 (applicable as of 1 January 2014, consolidated version, as amended by Regulation (EU, Euratom) 2016/804). Regulation No 1150/2000 (amended by Regulation No 2028/2004 and Regulation (EC Euratom) No 105/2009) - Mutual Administrative Assistance: Regulation (EC) No 515/97 as amended by Regulations (EC) No 766/2008 and (EU) No 2015/1525. Main elements of (EU) No 2015/1525. Consolidated version of Regulation (EC) 515/97 - Commission Delegated Regulation (EU) 2016/757 of 3 February 2016 determining those operations in connection with the application of agricultural regulations which require the introduction of information into the Custom Information System - Commission Implementing Regulation (EU) 2016/346 of 10 March 2016 determining the items to be included in the Customs Information System - Commission Implementing Regulation (EU) 2016/345 of 10 March 2016 setting out the frequency of reporting of container status messages, the format of the data and the method of transmission - Compliance Guidance for Sea-Carriers for the reporting of Container Status Messages (CSMs) as required by Regulation (EC) No 515/97 as amended by Regulation (EU) 2015/1525 - Annex containing CN codes to Compliance Guidance for Sea-Carriers for the reporting of Container Status Messages (CSMs) as required by Regulation (EC) No 515/97 as amended by Regulation (EU) 2015/1525 - List of national authorities designed according to the provision in Article 29(2) of Council Regulation (EC) No 515/97 - Corrigendum (Recent updates concerning the CSM directory: European Commission (DG TAXUD A.3., DG ENV F.3), Joint Research Centre (Unit E.5). These updates will be included in the next Corrigendum.) - List of national authorities designed according to the provision in Article 30(3) of Council Regulation (EC) No 515/97 - Corrigendum - Data protection contractual clauses related to administrative arrangement - List of third countries that agreed to the clauses : Turkey, Serbia, The Republic of North Macedonia. - Common Agricultural Policy (CAP, including the European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD)): Article 47 of Regulation (EU) No 1306/2013 (as amended per 1.1.2014) and, for Programming Period 2007 – 2013 Article 37 of Council Regulation (EC) No 1290/2005 of 21 June 2005. - European Structural and Investment (ESI) Funds : Provisions on internal control and on audits and checks regarding the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund in : Articles 72 – 75 of Regulation (EU) No 1303/2013 (as amended per 14.12.2016). For the previous programming period, regarding the European Regional Development Fund, the European Social Fund and the Cohesion Fund only, see Articles 70 – 73 of Regulation (EC) No 1083/2006 (as last amended per 21.12.2013). - Direct expenditure: Regulation (EU, Euratom) No 966/2012. Notification of irregularities Policy areas: European Agricultural Guarantee Fund, European Agricultural Fund for Rural Development - For Programming Period 2014-2020: The above regulations remain applicable as long as the Commission has not adopted new delegated and implementing regulations for the next Programming Period. - For Programming Period 2007 – 2013: European Regional Development Fund, European Social Fund, Cohesion Fund and European Maritime and Fisheries Fund - For Programming Period 2021-2027: - Article 69 and Annex XII of Regulation (EU) 2021/1060 of the European Parliament and of the Council - For Programming Period 2014-2021: - For Programming Period 2007 – 2013 (Structural Funds and Cohesion Fund): - Articles 27 - 36 of Commission Regulation (EC) No 1828/2006 Fund for European Aid for the Most Deprived - For Programming Period 2021-2027: - Article 69 and Annex XII of Regulation (EU) 2021/1060 of the European Parliament and of the Council (in this programming period, the Fund for European Aid for the Most Deprived has been integrated in the European Social Fund Plus) - For Programming Period 2014-2020: Home Affairs Funds - For Programming Period 2021-2027 (Asylum, Migration and Integration Fund, Internal Security Fund, Instrument for Financial Support for Border Management and Visa Policy): - Article 69 and Annex XII of Regulation (EU) 2021/1060 of the European Parliament and of the Council - For Programming Period 2014-2020 (Asylum, Migration and Integration Fund, Instrument for Financial Support for Police cooperation, preventing and combating crime, and crisis management): - For Programming Period 2007 – 2013 (European Refugee Fund, External Borders Fund, European Return Fund and European Fund for the Integration of third-country nationals): - Articles 27 - 30 of Commission Decision (EC) No 22/2008 - Articles 27 - 30 of Commission Decision (EC) No 456/2008 - Articles 27 - 30 of Commission Decision (EC) No 457/2008 - Articles 27 - 30 of Commission Decision (EC) No 458/2008 Instrument for Pre-accession Assistance (IPA) - For Programming Period 2021-2027 IPA III: - Article 13.7 of Regulation (EU) 2021/1529 of the European Parliament and of the Council - Commission Decision establishing a model for a Financial Framework Partnership Agreement between the Commission and the government of an IPA III beneficiary (not yet adopted) - For Programming Period 2014-2020 IPA II: - Regulation (EU) No 231/2014 of the European Parliament and of the Council - Articles 5 and 16 of Commission Implementing Regulation (EU) No 447/2014 - For Programming Period 2007-2013 IPA I: European Globalisation Adjustment Fund - For Programming Period 2021-2027: - Article 23 of Regulation (EU) 2021/691 of the European Parliament and the Council (related delegated and implementing regulations are not yet adopted) - For Programming Period 2014-2020: Harmonisation of EU criminal law Conventions on the harmonisation of EU criminal law - Protection of EU financial interests: EU Convention of 26 July 1995 and its three protocols ("PIF Convention and its protocols"): 1) 1st Protocol 2) 2nd Protocol and its explanatory report 3) Protocol on the competence of the Court of Justice - Fight against corruption involving EU and Member State officials: EU Convention of 26 May 1997. Commission reports concerning the implementation by Member States of the EU Convention of 26 July 1995 and its related protocols: a) 2004 report and annex b) 2008 report and annex Note: for all Member States except DK, the PIF Convention will be replaced by the PIF directive (see below). The PIF Convention will remain applicable only to DK. The deadline for implementing the PIF directive is July 2019. Directive on the fight against fraud to the Union's financial interests by means of criminal law ("PIF directive") Member States bound by the directive (all Member States except DK) have two years to transpose it (by July 2019). After that the directive will replace the PIF Convention and its protocols for those Member States bound by it, while the PIF Convention will remain in force in DK. Working Arrangements - Practical Agreement on arrangements of cooperation between European Union's Judicial Co-operation Body (Eurojust) and OLAF, 2008 - Working Arrangement on cooperative relations between OLAF and the European Union Agency for Law Enforcement Cooperation (Europol), 2020 - Working Arrangement between OLAF and the European Public Prosecutor's Office (EPPO), 2021 - Working Arrangements between the European Anti-Fraud Office (OLAF) and the OLAF Supervisory Committee, 2021 Agreements with third parties Agreements with third parties containing provisions on mutual administrative assistance in customs matters Customs anti-fraud measures in preferential tariff regimes Tariff preferences for goods can be suspended under anti-fraud clauses if: - there is large-scale fraud or a major irregularity, or - cooperation among the parties concerned is not sufficiently effective to successfully tackle a breach of customs legislation. Anti-fraud clauses are designed to tackle illicit trade by preventing the abuse of tariff preferences. They support legitimate traders by eliminating improper and unfair competition. The European Union grants tariff preferences to non-EU countries on the condition that these preferences are coupled with appropriate anti-fraud measures. This principle is set out in policy documents adopted by the Commission, the Council, the European Parliament and the European Court of Auditors. As a result, the following are equipped with anti-fraud clauses: - all autonomous regimes, such as the Generalised Scheme of Preferences (GSP), covering around 76 countries (in 2018) - conventional preferential tariff arrangements, i.e. free trade agreements (FTAs) or economic partnership agreements (EPAs), covering over 45 additional countries. Anti-fraud clauses may appear under different names, e.g.: - Special provisions on administrative cooperation (FTA with Colombia, Peru and Ecuador; and pending entry into force, with Mexico) - Enforcement of preferential treatment (Chile) - Failure to provide administrative cooperation (Montenegro) - Specific measures concerning the management of preferential treatment (Vietnam, and pending entry into force, Japan). Case law List of rulings of the Court of Justice of the European Union with relevance to OLAF
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Is é Airteagal 325 den Chonradh ar Fheidhmiú an Aontais Eorpaigh (a chuaigh in ionad Airteagal 280 de Chonradh CE) an bunús dlí leis an gcomhrac i gcoinne na calaoise. Bunú OLAF - Cinneadh 1999/352/CE, CEGC, Euratom an 28 Aibreán 1999, lenar bunaíodh an Oifig Eorpach Frith-Chalaoise Leasuithe: - Cinneadh 2013/478/AE ón gCoimisiún an 27 Meán Fómhair 2013 - Cinneadh (AE) 2015/512 ón gCoimisiún an 25 Márta 2015 - Cinneadh 2015/2418 ón gCoimisiún an 18 Nollaig 2015 Ról OLAF – imscrúduithe riaracháin agus comhoibriú le hOifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE) Sna rialacháin agus comhaontuithe seo a leanas, sainmhínítear príomhról agus cúraimí na hOifige chun a cuid imscrúduithe riaracháin a chur i gcrích. Déanann OLAF imscrúduithe (maidir le leasanna airgeadais de chuid an Aontais Eorpaigh) sna Ballstáit agus imscrúduithe i ndáil le foireann institiúidí an Aontais Eorpaigh. Foráiltear leis na leasuithe is déanaí do dhlúthchomhar le OIPE bunaithe ar chomhlántacht, ar mhalartú faisnéise agus ar neamhdhúbláil iarrachtaí. Ina theannta sin, treisíonn an Rialachán athbhreithnithe OLAF an chaoi ar féidir le OLAF a chuid imscrúduithe féin a dhéanamh trí rialacha cuíchóirithe maidir le seiceálacha agus cigireachtaí ar an láthair, trí rialacha a chur ar fáil maidir le rochtain ar fhaisnéis cuntas bainc agus trí ráthaíochtaí níos láidre a chinntiú do dhaoine lena mbaineann imscrúduithe OLAF. - Leagan comhdhlúite de Rialachán Uimh. 883/2013 maidir le himscrúduithe arna ndéanamh ag OLAF tar éis an athbhreithnithe a rinneadh air le Rialachán (AE, EURATOM) 2016/2030 agus Rialachán (AE, Euratom) 2020/2223. - Rialachán (AE, Euratom) 2020/2223 lena leasaítear Rialachán Uimh. 883/2013, a mhéid a bhaineann le comhoibriú le hOifig an Ionchúisitheora Phoiblí Eorpaigh agus éifeachtacht imscrúduithe na hOifige Eorpaí Frith-Chalaoise. Féach an phreaseisiúint agus na Ceisteanna agus Freagraí chomh maith. - Rialachán (AE, EURATOM) 2016/2030 lena leasaítear Rialachán Uimh. 883/2013, a mhéid a bhaineann le rúnaíocht Choiste Maoirseachta na hOifige Eorpaí Frith-Chalaoise (OLAF), a chuaigh i bhfeidhm an 1 Eanáir 2017. - Rinneadh Rialachán (AE, Euratom) Uimh. 883/2013, a tháinig i bhfeidhm an 1 Deireadh Fómhair 2013, a chur in ionad Rialachán (CE) Uimh. 1073/1999 agus Rialachán (EURATOM) Uimh. 1074/1999 agus leasaíodh é le Rialachán (AE, EURATOM) 2016/2030 - Togra le haghaidh Rialachán ó Pharlaimint na hEorpa agus ón gComhairle lena leasaítear Rialachán (AE, Euratom) Uimh. 883/2013 maidir le Rialaitheoir ráthaíochtaí nós imeachta a bhunú - Baineann Comhaontú Idirinstitiúideach an 25 Bealtaine 1999 go sonrach le himscrúduithe in institiúidí an Aontais - Cinneadh (CE, CEGC, Euratom) Uimh. 396/1999 ón gCoimisiún a bhaineann leis na téarmaí agus coinníollacha d'imscrúduithe inmheánacha OLAF - Treoirlínte maidir leis na Nósanna Imeachta Imscrúdaithe d'Fhoireann OLAF - Cinneadh (AE) 2018/1962 ón gCoimisiún lena leagtar síos rialacha inmheánacha a bhaineann le próiseáil sonraí pearsanta ag OLAF Reachtaíocht chothrománach de chuid an Aontais um sheiceálacha/iniúchtaí ar an láthair sna Ballstáit - Rialachán Uimh. 2988/95 ón gComhairle an 18 Nollaig 1995. Is forlíonadh ar an Rialachán sin Rialachán (Euratom, CE) Uimh. 2185/96 ón gComhairle an 11 Samhain 1996. Reachtaíocht earnálacha de chuid an Aontais Eorpaigh Tá forálacha maidir le neamhrialtachtaí a chosc agus a bhrath sna rialacháin seo a leanas: - Acmhainní dílse de chuid an Aontais Eorpaigh: Rialachán (AE, Euratom) Uimh. 609/2014 ón gComhairle (infheidhme amhail ón 1 Eanáir 2014, leagan comhdhlúite, arna leasú le Rialachán (AE, Euratom) 2016/804). Rialachán Uimh. 1150/2000 (arna leasú le Rialachán Uimh. 2028/2004 agus Rialachán (CE, Euratom) Uimh. 105/2009) - Cúnamh Frithpháirteach Riaracháin: Rialachán (CE) Uimh. 515/97 arna leasú le Rialachán (CE) Uimh. 766/2008 agus Rialachán (AE) 2015/1525. Príomhghnéithe Rialachán (AE) 2015/1525. Leagan comhdhlúite de Rialachán (CE) 515/97 - Rialachán Tarmligthe (AE) 2016/757 ón gCoimisiún an 3 Feabhra 2016 lena gcinntear na hoibríochtaí sin i ndáil le cur i bhfeidhm na rialachán talmhaíochta ar gá faisnéis a chur isteach sa Chóras Faisnéise Custaim ina dtaobh - Rialachán Cur Chun Feidhme (AE) 2016/346 ón gCoimisiún an 10 Márta 2016 lena gcinntear na míreanna le cur san áireamh sa Chóras Faisnéise Custaim - Rialachán Cur Chun Feidhm (AE) 2016/345 ón gCoimisiún an 10 Márta 2016 lena leagtar amach minicíocht tuairiscithe na dteachtaireachtaí ar stádas coimeádán, formáid na sonraí agus an modh tarchurtha - Treoir do Mhuir-Iompróirí i leith chomhlíonadh na rialacha maidir le Teachtaireachtaí ar Stádas Coimeádán (TSCanna) mar a cheanglaítear le Rialachán (CE) Uimh. 515/97 arna leasú le Rialachán (AE) 2015/1525 - Iarscríbhinn ina bhfuil cóid AC maidir leis an Treoir do Mhuir-Iompróirí i leith chomhlíonadh na rialacha maidir le Teachtaireachtaí ar Stádas Coimeádán (TSCanna) mar a cheanglaítear le Rialachán (CE) Uimh. 515/97 arna leasú le Rialachán (AE) 2015/1525 - Liosta de na húdaráis náisiúnta atá ainmnithe de réir na forála atá in Airteagal 29(2) de Rialachán (CE) Uimh. 515/97 ón gComhairle – Ceartúchán(Nuashonruithe le déanaí maidir leis an eolaire TSC: an Coimisiún Eorpach (AS TAXUD A.3., AS ENV F.3), an tAirmheán Comhpháirteach Taighde (Aonad E.5). Cuimseofar na nuashonruithe sin sa chéad Cheartúchán eile.) - Liosta de na húdaráis náisiúnta atá ainmnithe de réir na forála atá in Airteagal 30(3) de Rialachán (CE) Uimh. 515/97 ón gComhairle – Ceartúchán - Clásail chonarthacha maidir le cosaint sonraí a bhaineann le socrú riaracháin – Liosta de thríú tíortha a chomhaontaigh na clásail: An Tuirc, an tSeirbia, Poblacht na Macadóine Thuaidh. - Comhbheartas Talmhaíochta (CBT, lena n-áirítear an Ciste Eorpach um Ráthaíocht Talmhaíochta (CERT) agus an Ciste Eorpach Talmhaíochta um Fhorbairt Tuaithe (CETFT)): Airteagal 47 de Rialachán (AE) Uimh. 1306/2013 (arna leasú an 1.1.2014) agus, don Chlárthréimse 2007– 2013 Airteagal 37 de Rialachán (CE) Uimh. 1290/2005 ón gComhairle an 21 Meitheamh 2005. - Cistí Struchtúrtha agus Infheistíochta na hEorpa: Forálacha maidir le rialú inmheánach agus maidir le hiniúchtaí agus seiceálacha a bhaineann le Ciste Forbraíochta Réigiúnaí na hEorpa, Ciste Sóisialta na hEorpa, an Ciste Comhtháthaithe, an Ciste Eorpach Talmhaíochta um Fhorbairt Tuaithe agus an Ciste Eorpach Muirí agus Iascaigh in: Airteagail 72 – 75 de Rialachán (AE) Uimh. 1303/2013 (arna leasú an 14.12.2016). Don chlárthréimhse roimhe sin, i ndáil le Ciste Forbraíochta Réigiúnaí na hEorpa, Ciste Sóisialta na hEorpa agus an Ciste Comhtháthaithe, agus iadsan amháin, féach Airteagal 70 – 73 de Rialachán (CE) Uimh. 1803/2006 (arna leasú go deireanach an 21.12.2013). - Caiteachas díreach: Rialachán (AE, Euratom) Uimh 966/2012. Fógra a thabhairt faoi neamhrialtachtaí Réimsí beartais: An Ciste Eorpach um Ráthaíocht Talmhaíochta agus an Ciste Eorpach Talmhaíochta um Fhorbairt Tuaithe – Don Chlárthréimhse 2014-2020: - Rialachán Tarmligthe (AE) 2015/1971 ón gCoimisiún - Rialachán Cur Chun Feidhme (AE) 2015/1975 ón gCoimisiún Leanfaidh na rialacháin thuas de bheith infheidhme a fhad is nach bhfuil rialacháin nua tarmligthe agus chur chun feidhme glactha ag an gCoimisiún don chéad chlárthréimhse eile. – Don Chlárthréimhse 2007‑2013: Ciste Forbraíochta Réigiúnaí na hEorpa, Ciste Sóisialta na hEorpa, an Ciste Comhtháthaithe agus an Ciste Eorpach Muirí agus Iascaigh – Don Chlárthréimhse 2021-2027: - Airteagal 69 agus Iarscríbhinn XII de Rialachán (AE) 2021/1060 ó Pharlaimint na hEorpa agus ón gComhairle – Don Chlárthréimhse 2014-2021: - Rialachán Tarmligthe (AE) 2015/1970 ón gCoimisiún - Rialachán Cur Chun Feidhme (AE) 2015/1974 ón gCoimisiún – Don Chlárthréimhse 2007-2013 (Cistí Struchtúracha agus an Ciste Comhtháthaithe): - Airteagail 27 – 36 de Chinneadh (CE) Uimh. 1828/2006 ón gCoimisiún An Ciste um Chabhair Eorpach do na Daoine is Díothaí – Don Chlárthréimhse 2021-2027: - Airteagal 69 agus Iarscríbhinn XII de Rialachán (AE) 2021/1060 ó Pharlaimint na hEorpa agus ón gComhairle (sa chlárthréimhse seo, rinneadh an Ciste um Chabhair Eorpach do na Daoine is Díothaí a chomhtháthú i gCiste Sóisialta na hEorpa Plus) – Don Chlárthréimhse 2014-2020: - Rialachán Tarmligthe (AE) 2015/1972 ón gCoimisiún - Rialachán Cur Chun Feidhme (AE) 2015/1976 ón gCoimisiún Cistí Gnóthaí Baile – Don Chlárthréimhse 2021-2027 (an Ciste um Thearmann, Imirce agus Lánpháirtíocht, an Ciste Slándála Inmheánaí, an Ionstraim le haghaidh Tacaíocht Airgeadais don Bhainistiú Teorainneacha agus don Bheartas Víosaí): - Airteagal 69 agus Iarscríbhinn XII de Rialachán (AE) 2021/1060 ó Pharlaimint na hEorpa agus ón gComhairle – Don Chlárthréimhse 2014-2020 (an Ciste um Thearmann, Imirce agus Lánpháirtíocht, an Ionstraim le haghaidh Tacaíocht Airgeadais do chomhar póilíneachta, don choireacht a chosc agus a chomhrac, agus do bhainistíocht géarchéime): - Rialachán Tarmligthe (AE) 2015/1973 ón gCoimisiún - Rialachán Cur Chun Feidhme (AE) 2015/1977 ón gCoimisiún – Don Chlárthréimse 2007-2013 (an Ciste Eorpach um Dhídeanaithe, an Ciste um Theorainneacha Seachtracha, an Ciste Eorpach um Fhilleadh agus an Ciste Eorpach Lánpháirtíochta): - Airteagail 27 – 30 de Chinneadh (CE) Uimh. 22/2008 ón gCoimisiún - Airteagail 27 – 30 de Chinneadh (CE) Uimh. 456/2008 ón gCoimisiún - Airteagail 27 – 30 de Chinneadh (CE) Uimh. 457/2008 ón gCoimisiún - Airteagail 27 – 30 de Chinneadh (CE) Uimh. 458/2008 ón gCoimisiún An Ionstraim um Chúnamh Réamhaontachais (IPA) – Don Chlárthréimhse 2021-2027 IPA III: - Airteagal 13.7 de Rialachán (AE) 2021/1529 ó Pharlaimint na hEorpa agus ón gComhairle - Cinneadh ón gCoimisiún lena mbunaítear samhail le haghaidh Comhaontú Comhpháirtíochta maidir leis an gCreat Airgeadais idir an Coimisiún agus rialtas tairbhí IPA III (nár glacadh fós) – Don Chlárthréimhse 2014-2020 IPA II: - Rialachán (AE) Uimh. 231/2014 ó Pharlaimint na hEorpa agus ón gComhairle - Airteagail 5 agus 16 de Rialachán Cur Chun Feidhme (AE) Uimh. 447/2014 ón gCoimisiún – Don Chlárthréimhse 2007-2013 IPA I: An Ciste Eorpach um Choigeartú don Domhandú – Don Chlárthréimhse 2021-2027: - Airteagal 23 de Rialachán (AE) 2021/691 ó Pharlaimint na hEorpa agus ón gComhairle (níl rialacháin ghaolmhara tarmligthe agus chur chun feidhme glactha go fóill) – Don Chlárthréimhse 2014-2020: Comhchuibhiú dhlí coiriúil an Aontais Eorpaigh Coinbhinsiúin maidir le comhchuibhiú dhlí coiriúil an Aontais Eorpaigh - Leasanna airgeadais an Aontais a chosaint: Coinbhinsiún AE an 26 Iúil 1995 agus na trí phrótacal a ghabhann leis (‘Coinbhinsiún PIF agus na prótacail a ghabhann leis’): 1) An 1ú Prótacal 2) An 2ú Prótacal agus a thuarascáil mhínitheach 3) Prótacal maidir le hinniúlacht na Cúirte Breithiúnais - Comhrac i gcoinne éilliú a bhfuil baint ag feidhmeannaigh an Aontais Eorpaigh agus feidhmeannaigh Ballstáit leis: Coinbhinsiún AE an 26 Bealtaine 1997. Tuarascálacha ón gCoimisiún maidir leis an tslí ar chuir na Ballstáit Coinbhinsiún an Aontais Eorpaigh an 26 Iúil 1995 agus a phrótacail ghaolmhara chun feidhme: a) Tuarascáil 2004 agus an iarscríbhinn b) Tuarascáil 2008 agus an iarscríbhinn Tabhair faoi deara: i gcás na mBallstát uile, ach amháin an Danmhairg, gabhfaidh Treoir PIF ionad Choinbhinsiún PIF (féach thíos). Leanfaidh d’fheidhm a bheith ag Coinbhinsiún PIF maidir leis an Danmhairg, agus maidir léi sin amháin. Ní mór Treoir PIF a chur chun feidhme faoi mhí Iúil 2019. An Treoir maidir leis an gcomhrac in aghaidh na calaoise ar leasanna airgeadais an Aontais trí bhíthin an dlí choiriúil (‘Treoir PIF’) Na Ballstáit a bhfuil an Treoir ina ceangal orthu (is é sin na Ballstáit uile ach amháin an Danmhairg), tá dhá bhliain acu (go dtí Iúil 2019) chun é a thrasuí. Ina dhiaidh sin, gabhfaidh an Treoir ionad an Choinbhinsiúin agus a phrótacal i gcás na mBallstát sin a bhfuil sí ina ceangal orthu, ach i gcás na Danmhairge, leanfaidh d’fheidhm a bheith ag an gCoinbhinsiún. Socruithe Oibre - Comhaontú Praiticiúil maidir le socruithe comhoibrithe idir Comhlacht um Chomhar Breithiúnach an Aontais Eorpaigh (Eurojust) agus OLAF, 2008 - Socrú oibre maidir le caidrimh chomhoibríocha idir OLAF agus Gníomhaireacht an Aontais Eorpaigh i ndáil le Comhar i bhForfheidhmiú an Dlí (Europol), 2020 - Socrú Oibre idir OLAF agus Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), 2021 - Socruithe Oibre idir an Oifig Eorpach Frith-Chalaoise (OLAF) agus Coiste Maoirseachta OLAF, 2021 Comhaontuithe le tríú páirtithe Comhaontuithe le tríú páirtithe ina bhfuil forálacha maidir le cúnamh frithpháirteach riaracháin in ábhair a bhaineann le custaim Bearta custaim frith-chalaoise sna córais taraifí fabhracha Is féidir fabhair taraife le haghaidh earraí a chur ar fionraí faoi chlásal frith-chalaoise más rud é: - go bhfuil calaois ar mhórscála nó neamhrialtacht mhór ann, nó - nach bhfuil an comhar idir na páirtithe lena mbaineann éifeachtach go leor chun dul i ngleic mar is ceart le sárú ar an reachtaíocht chustaim. Bíonn clásail frith-chalaoise ceaptha chun dul i ngleic leis an trádáil aindleathach trí chosc a chur ar mhí-úsáid fabhar taraife. Tacaíonn siad le trádálaithe dlisteanacha trí dheireadh a chur le hiomaíocht mhíchuí éagórach. Bronnann an tAontas Eorpach fabhair tharaife ar thíortha nach Ballstáit den Aontas iad ar an gcoinníoll go mbíonn bearta iomchuí frith-chalaoise ag gabhail leis na fabhair sin. Tá an prionsabal sin leagtha amach i ndoiciméid bheartais atá glactha ag an gCoimisiún, an Chomhairle, Parlaimint na hEorpa agus Cúirt Iniúchóirí na hEorpa. Dá bhrí sin, tá clásail frith-chalaoise ag gabháil leo seo ar fad: - gach córas féinrialaithe, amhail Scéim na bhFabhar Ginearálaithe Taraife (GSP), a chlúdaíonn thart ar 76 thír (in 2018). - gnáthshocruithe taraifí fabhracha, i.e. comhaontuithe saorthrádála nó comhaontuithe um chomhpháirtíocht eacnamaíoch, a chlúdaíonn níos mó ná 45 thír bhreise. Tugtar ainmneacha éagsúla ar chlásail frith-chalaoise, e.g.: - Forálacha speisialta maidir le comhar riaracháin (CST leis an gColóim, Peiriú agus Eacuadór; agus, ar theacht i bhfeidhm dó, le Meicsiceo) - Forfheidhmiú córa fabhraí (an tSile) - Mainneachtain comhar riaracháin a sholáthar (Montainéagró) - Bearta sonracha a bhaineann le cóir fhabhrach a bhainistiú (Vítneam, agus ar theacht i bhfeidhm dóibh, an tSeapáin). Liosta de chlásail frith-chalaoise Cásdlí Liosta de na rialuithe ó Chúirt Bhreithiúnais an Aontais Eorpaigh a bhaineann le OLAF