Administrative anti-fraud measures within the European Union: necessity and means
Gespeichert in:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
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Baden-Baden
Nomos
2008
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| Ausgabe: | 1. Aufl. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 250 S. |
| ISBN: | 9783832931995 |
Internformat
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| 100 | 1 | |a Murawska, Agnieszka Aleksandra |e Verfasser |0 (DE-588)133903214 |4 aut | |
| 245 | 1 | 0 | |a Administrative anti-fraud measures within the European Union |b necessity and means |c Agnieszka Aleksandra Murawska (Nowakowska) |
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| 338 | |b nc |2 rdacarrier | ||
| 502 | |a Zugl.: Frankfurt (Oder), Univ., Diss., 2007 | ||
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 610 | 2 | 7 | |a Europäische Kommission |b Europäisches Amt für Betrugsbekämpfung |0 (DE-588)10005065-7 |2 gnd |9 rswk-swf |
| 650 | 4 | |a Fraud |z European Union countries |x Criminal provisions | |
| 650 | 4 | |a Fraud |z European Union countries |x Prevention | |
| 650 | 0 | 7 | |a Finanzkontrolle |0 (DE-588)4125981-6 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Kommission |b Europäisches Amt für Betrugsbekämpfung |0 (DE-588)10005065-7 |D b |
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Datensatz im Suchindex
| _version_ | 1820136008954413056 |
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39 TABLE OF CONTENTS LIST OF ABBREVIATIONS 19 CHAPTER I. INTRODUCTION 23
1. OBJECTIVE OF THE STUDY 23 2. METHODOLOGY 24 3. DELIMITATION OF THE
RESEARCH 25 4. OUTLINE 25 CHAPTER II. BASIC CONCEPTS AND TERMINOLOGY 27
1. FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 27 1.1 THE COMMUNITY
BUDGET 28 1.1. 1.1. 1.2 2. 3. 1 REVENUES * 1.1.1.1 1.1.1.2 1.1.1.3
1.1.1.4 OF THE EUROPEAN COMMUNITY TRADITIONAL OWN RESOURCES VAT-BASED
OWN REVENUES GNI-BASED OWN REVENUES OTHER REVENUES 2 EXPENDITURES OF THE
EC 1.1.2.1 1.1.2.2 1.1.2.3 1.1.2.4 1.1.2.5 1.1.2.6 AGRICULTURAL
EXPENDITURES, EAGGF-GUARANTEE SECTION STRUCTURAL FUNDS INTERNAL POLICIES
EXTERNAL POLICIES ADMINISTRATIVE EXPENDITURES OTHER EXPENDITURES OTHER
FINANCIAL RESOURCES FRAUD IRREGULARITIES 28 30 31 31 32 32 33 35 36 37
37 37 37 38 BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/986532606
DIGITALISIERT DURCH 4. PERPETRATORS OF THE IRREGULARITIES DETRIMENTAL TO
THE FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITY 41 4.1 OFFICIALS OF
THE MEMBER STATES 41 4.2 OFFICIALS OF THE EUROPEAN COMMUNITIES 42 4.3
ECONOMIC OPERATORS 43 5. RISK ASSESSMENT AND FORMS OF DAMAGE TO THE
FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 44 5.1 IRREGULARITIES
DETRIMENTAL TO THE REVENUES 44 5.1.1 IRREGULARITIES AFFECTING
TRADITIONAL OWN RESOURCES 44 5.1.2 OTHER FORMS OF FRAUD AFFECTING THE
REVENUES OF THE EC BUDGET 45 5.2 IRREGULARITIES DETRIMENTAL TO THE
EXPENDITURES 46 5.2.1 IRREGULARITIES AFFECTING COMMON AGRICULTURAL
POLICY 46 5.2.2 IRREGULARITIES AFFECTING STRUCTURAL FUNDS 47 5.2.3
IRREGULARITIES AFFECTING OTHER EXPENDITURES 48 CHAPTER III. NECESSITY OF
PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 49 1.
SCALE OF IRREGULARITIES DETRIMENTAL TO EC FINANCIAL INTERESTS 49 1.1
REPORTING OBLIGATIONS 49 1.2 IMPLEMENTATION OF REPORTING OBLIGATIONS BY
THE MEMBER STATES 51 2. CONSEQUENCES OF IRREGULARITIES 53 3. OBSTACLES
FOR THE EFFICIENT PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN
COMMUNITIES 55 3.1 LEGAL OBSTACLES 55 3.1.1 NUMEROUS AND COMPLEX RULES
OF COMMUNITY LAW 55 3.1.2 INCOMPLETE SYSTEM OFDETECTION AND PREVENTION
56 3.1.3 TRANSBORDER CHARACTER OF COMMITTED IRREGULARITIES AND FRAGMEN-
TATION OF THE EUROPEAN CRIMINAL LAW SPACE 57 3.2 INSTITUTIONAL OBSTACLES
59 3.3 CONCLUSION 60 CHAPTER IV. LEGAL FRAMEWORK FOR PROTECTION OF THE
FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 62 1. EVOLUTION OF LEGAL
INSTRUMENTS ON THE PROTECTION OF THE EUROPEAN COMMUNITIES' FINANCIAL
INTERESTS 62 1.1 HISTORICAL DEVELOPMENT OF ANTI-FRAUD MECHANISMS WITHIN
THE EC 62 1.2 UCLAF AND THE PROTECTION OF THE FINANCIAL INTERESTS OF THE
EC 63 1.3 PROTECTION OF FINANCIAL INTERESTS IN THE TREATY OF MAASTRICHT
65 2. PROTECTION OF THE FINANCIAL INTERESTS OF THE EC AGAINST
IRREGULARITIES AND FRAUD - ALLOCATION OF COMPETENCIES AND LEGAL
FRAMEWORK 66 2.1 PRIMARY LAW INSTRUMENTS 67 2.1.1 ARTICLE 274 EC TREATY
67 2.1.2 ARTICLE 280 EC TREATY 67 2.1.2.1 GENERAL REMARKS - PRINCIPLE OF
SUBSIDIARITY 67 2.1.2.2 ALLOCATION OF COMPETENCES IN ARTICLE 280 EC
TREATY 68 2.2 SECONDARY LAW INSTRUMENTS 70 2.2.1 HORIZONTAL INSTRUMENTS
71 2.2.1.1 COUNCIL REGULATION (EC, EURATOM) NO. 2988/95 71 2.2.1.1.1
COMPETENCES OF THE MEMBER STATES 71 2.2.1.1.2 COMPETENCES OF THE
COMMUNITY 72 2.2.1.2 COUNCIL REGULATION (EC, EURATOM) NO. 2185/96 72
2.2.2 LEGISLATION CREATING OLAF (COMMISSION DECISION 1999/352) 73 2.2.3
PROCEDURAL RULES (COUNCIL REGULATIONS (EC, EURATOM) 1073/ 99 AND
1074/99) 74 2.2.4 LEGAL BASIS FOR INTERNAL INVESTIGATIONS
(INTERINSTITUTIONAL AGREEMENT BETWEEN THE EUROPEAN PARLIAMENT, THE
COUNCIL AND THE COMMISSION) 74 2.2.5 SECTORAL INSTRUMENTS 77 2.2.6
INSTRUMENTS ON RECOVERY OF SUMS WRONGLY PAID 78 3 10 2.1 FUNCTIONS OF
SANETIONS 84 2.2 ADDRESSEE OF THE SANETIONS 84 2.3 SANETIONS IMPOSED BY
THE COMMUNITY AND THE MEMBER STATES 85 2.3.1 COMPETENCE OF THE COMMUNITY
85 2.3.2 SCOPE OF COMPETENCE 85 2.3.3 ENFORCEMENT OF SANETIONS 86 2.4
NATURE OF THE SANETIONS 86 3. PRINCIPLES FOR IMPOSING SANETIONS 86 4.
SANETIONS AS AN ELEMENT OF PROTECTION OFEC FINANCIAL INTERESTS 87 4.1
ADMINISTRATIVE MEASURES 88 4.2 ADMINISTRATIVE PENALTIES 88 4.2.1
ADMINISTRATIVE FINES 89 4.2.2 PAYMENT OF AN AMOUNT GREATER THAN THE
AMOUNTS WRONGLY REEEIVED OR EVADED 89 4.2.3 TOTAL OR PARTIAL REMOVAL OF
GRANTED ADVANTAGE 90 4.2.4 WITHDRAWAL OR EXCLUSION - DEBARMENT LISTS
('BLACKLISTING') 90 4.2.5 TEMPORARY WITHDRAWAL OF APPROVAL OR
RECOGNITION 91 4.2.6 LOSS OF SECURITY OR DEPOSIT 92 4.2.7 OTHER
PENALTIES 92 4.3 CRIMINAL PENALTIES 92 5. CONCLUSIONS AND PROSPECTS 93
CHAPTER VI. THE EUROPEAN ANTI-FRAUD OFFICE (OLAF) 95 1. BACKGROUND 95 2.
ORGANISATION OF OLAF 95 2.1 THE DIRECTOR-GENERAL OF OLAF 96 2.2
SUPERVISORY COMMITTEE 98 2.3 THESTAFF 99 3. INDEPENDENCE OF OLAF 99 3.1
ASSESSMENT BY THE SUPERVISORY COMMITTEE 100 3.2 ASSESSMENT BY THE ECA
101 3.3 CONCLUSION 102 4. COMPETENCIES OF OLAF 102 4.1 EXTERNAL
INVESTIGATIONS 103 4.1.1 BACKGROUND 103 4.1.2 LEGAL BASIS FOR EXTERNAL
INVESTIGATIONS 104 4.1.3 INVESTIGATIONS BASED ON THE HORIZONTAL RULES
105 4.1.4 INVESTIGATIONS BASED ON SECTORAL RULES 105 .4.1 INVESTIGATIONS
IN THE FIELD OF EC REVENUES 105 .4.1.1 OLAF INVESTIGATIONS IN THE FIELD
OF OWN RESOURCES 105 .4.1.2 OLAF INVESTIGATIONS IN THE FIELD OF CUSTOMS
AND AGRICULTURE 106 .4.2 INVESTIGATIONS THE FIELD OF EC EXPENDITURES 107
1.4.2.1 OLAF INVESTIGATIONS IN THE CAP 107 4.1.4.2.2 OLAF INVESTIGATIONS
IN STRUCTURAL FUNDS 108 4.1.4.2.3 OLAF INVESTIGATIONS IN THE COHESION
FUND 108 4.1.4.2.4 OLAF INVESTIGATIONS IN THE FIELD OFRESEARCH 109
4.1.4.2.5 OLAF INVESTIGATIONS IN THE ERF 109 4.1.4.2.6 OLAF
INVESTIGATIONS IN PROJECTS REGARDING ENVIRONMENT 109 4.1.4.2.7 OLAF
INVESTIGATIONS IN PRE-ACCESSION FUNDS 110 4.1.4.2.8 OLAF INVESTIGATIONS
IN THE EDF 110 4.2 INTERNAL INVESTIGATIONS 111 5. LIMITATION OF OLAF'S
COMPETENCIES 113 5.1 PRINCIPLE OF PROPORTIONALITY 113 5.2 RULEOFLAW 114
5.3 LIMITATIONS WITH RESPECT TO ENFORCEMENT 115 5.4 PRINCIPLE OF
INTERNAL ORGANISATIONAL AUTONOMY OF EC INSTITUTION 116 5.5 FUNDAMENTAL
RIGHTS, IMMUNITIES, PRIVILEGES 117 CHAPTER VII. PROTECTION OF PROCEDURAL
RIGHTS 118 1. GENERAL REMARKS 118 2. PROTECTION OF RIGHTS OF PERSONS
AFFECTED BY OLAF INVESTIGATIONS BY COMMUNITY LAW 119 2. 2.2.2 2.2.3
2.2.4 2.2.5 2.2.6 2.2.7 2.2.8 2.2.9 2.2.10 2.2.11 2.2.12 RIGHT RIGHT
RIGHT RIGHT TO TO TO TO BE GIVEN REASONS FOR A DECISION LEGAL
REPRESENTATION LEGAL PRIVILEGE BE HEARD ACCESS TO DOCUMENTS 2.2.6.1
2.2.6.: RIGHT RIGHT RIGHT RIGHT RIGHT 2 TO TO TO TO CONTENT LIMITATIONS
CONFIDENTIALITY PRIVACY A TIMELY DECISION COMPENSATION OF DAMAGES TO
JUDICIAL REVIEW PROTECTION OF PERSONAL DATA 122 123 124 126 128 128 129
131 131 132 133 133 133 3. IMMUNITIES AND PRIVILEGES IN INTERNAL
INVESTIGATIONS 135 3.1 THE IMMUNITIES AND PRIVILEGES 135 3.2 OFFICIAL
SECRECY 137 CHAPTER VIII. PROTECTION OF WITNESSES AND WHISTLEBLOWERS IN
OLAF INVESTIGATIONS 139 1. BACKGROUND 139 2. LEGAL FRAMEWORK 140 3.
CATEGORIES OF PERSONS 140 3.1 INFORMANTS 140 3.2 WHISTLEBLOWERS 141 3.3
WITNESSES 142 3.4 ANONYMOUS SOURCES 142 4. WHISTLEBLOWING PROCEDURE 142
4. 5.1 PREREQUISITES FOR GRANTING PROTECTION 146 5.2 PENALTIES FOR
MAKING FALSE AND MALICIOUS ALLEGATIONS 147 5.3 RIGHTS GRANTED TO
WHISTLEBLOWERS 147 5.3.1 RIGHTS OF WHISTLEBLOWERS IN CASE LAW OF THE EC
COURTS 147 5.3.2 RIGHTS OF WHISTLEBLOWERS IN DECISIONS OF THE EUROPEAN
OMBUDSMAN 148 5.3.2.1 RIGHT TO BE INFORMED ABOUT THE OUTCOME OF THE
INVESTIGATION 148 5.3.2.2 RIGHT TO BE INFORMED ABOUT THE DURATION OF
INVESTIGATION 149 5.3.3 RIGHTS OF WHISTLEBLOWERS CLARIFIED BY THE
EUROPEAN COMMISSION 149 5.3.4 RIGHTS OF WHISTLEBLOWERS IN THE DRAFT
REGULATION AMENDING REGULATION (EC) NO. 1073/99 150 5.4 PROTECTION OF
PERSONS WHO SUFFERED RETALIATION 150 5.5 ACTION AGAINST PERSONS WHO
ENGAGED IN RETALIATION 151 6. CONCLUSIONS 151 CHAPTER IX. SUPERVISION
AND ACCOUNTABILITY MECHANISMS OF OLAF 153 1. ACCOUNTABILITY MECHANISM -
OLAF REPORTS 153 2. THE SUPERVISORY COMMITTEE 154 3. THE EUROPEAN
PARLIAMENT 155 4. THE EUROPEAN COURT OF AUDITORS 156 5. THE EUROPEAN
OMBUDSMAN 159 5.1 INTRODUCTION - COMPETENCES AND PROCEDURE 159 5.2 SCOPE
OF THE REVIEW OF OLAF INVESTIGATIONS BY THE EUROPEAN OMBUDSMAN 161 5.3
OUTCOME OF OMBUDSMAN'S INQUIRIES 161 5.3.1 THEORETICAL APPROACH 161
5.3.2 PRACTICAL APPROACH 162 5.4 IMPACT OF THE REVIEW OF OLAF
INVESTIGATIONS BY THE EUROPEAN OMBUDSMAN 164 6. JUDICIAL SUPERVISION OF
OLAF'S ACTIONS - ROLE OF THE EUROPEAN COMMUNITY COURTS 165 1 14 CHAPTER
X. JUDICIAL REVIEW OF OLAF INVESTIGATIONS 166 1. ACTION FOR ANNULMENT
ACCORDING TO ARTICLE 230(4) EC TREATY 166 1.1 ADMISSIBILITY OF THE
COMPLAINT 166 1.2 MERITOF CLAIM 170 2. COMPLAINTS FOR FAILURE TO ACT
ACCORDING TO ARTICLE 232(3) EC TREATY 170 3. ACTION FOR INTERIM MEASURES
171 3.1 ECJ 171 3.2 LEGAL PROTECTION BEFORE THE NATIONAL COURTS 175 4.
ACTION FOR DAMAGES (ARTICLE 288 EC TREATY) 176 5. LEGAL PROTECTION OF
INDIVIDUALS AFFECTED BY INTERNAL INVESTIGATIONS 179 5.1 COMPLAINT TO THE
DIRECTOR-GENERAL ACCORDING TO ARTICLE 90(2) OF THE STATUTE 179 5.2
COMPLAINT TO THE EUROPEAN UNION CIVIL SERVICE TRIBUNAL ACCORDING TO
ARTICLE 236 EC TREATY IN CONJUNCTION WITH ARTICLE 14 OF REGULATION (EC)
NO. 1073/99 AND ARTICLE 90 OF THE STAFF REGULA- TIONS 180 CHAPTER XI.
PROTECTION OF THE COMMUNITIES' FINANCIAL INTERESTS IN THE CONTEXT OF
ENLARGEMENT 183 1. ENLARGEMENT AND ACQUIS COMMUNAUTAIRE WITH REGARD TO
PROTECTION OF EC FINANCIAL INTERESTS AGAINST FRAUD 183 2. PREPARATION
FOR ACCESSION 184 3. PROBLEMS WITHIN THE NEW MEMBER STATES 186 CHAPTER
XII. NEW STRATEGIES FOR PROTECTION OF THE FINANCIAL INTERESTS OF THE EC
188 1. GENERAL REMARKS 188 2. CRIMINAL LAW DIMENSION - THE EUROPEAN
PUBLIC PROSECUTOR 188 2.1 CORPUS JURIS 189 15 2.2 DRAFT ARTICLE 280A EC
TREATY 191 2.3 COMMISSION DRAFT DIRECTIVE OF 23 MAY 2001 ON PROTECTION
OF EU FUNDS UNDER CRIMINAL LAW 193 2.4 GREEN PAPER ON CRIMINAL-LAW
PROTECTION OF THE FINANCIAL INTERESTS OF THE COMMUNITY 194 2.5
CONSTITUTIONAL TREATY 195 3. ADMINISTRATIVE LAW DIMENSION 197 3.1 REFORM
OF REGULATION (EC)NO. 1073/99 197 3.1.1 FIRST DRAFTS 197 3.1.2 NEW
PROPOSAL FOR A REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
AMENDING REGULATION (EC) NO. 1073/1999 CONCERNING INVESTIGATIONS
CONDUCTED BY THE EUROPEAN ANTI- FRAUD OFFICE (OLAF) 198 3.2 DRAFT
COMMISSION DECISION AMENDING ITS DECISION (1999/352/EC, ECSC, EURATOM)
OF 28 APRIL 1999 ESTABLISHING THE EUROPEAN ANTI-FRAUD OFFICE (OLAF) 199
3.3 CHARTER OF FUNDAMENTAL RIGHTS 200 CHAPTER XIII. CONCLUSIONS 202
APPENDIX A. LIST OF CITED LITERATURE 205 I. COMMENTARIES 205 II. BOOKS
205 III. ARTICLES 207 APPENDIX B. FURTHER BIBLIOGRAPHY 215 I. BOOKS 215
II. ARTICLES 218 16 APPENDIX C. LEGAL INSTRUMENTS 227 I. PRIMARY LAW
INSTRUMENTS 227 II. SECONDARY LAW INSTRUMENTS 227 1. EC REGULATIONS 227
2. EC DIRECTIVES 230 3. EC DECISIONS 230 4. EC RESOLUTIONS 232 5.
COMMUNICATIONS 232 6. COUNCIL DOCUMENTS 233 7. LEGISLATIVE PROPOSALS 233
8. OTHER DOCUMENTS AND MATERIALS 234 APPENDIX D. REPORTS 236 I. REPORTS
OF THE EUROPEAN COMMISSION 236 II. REPORTS OF THE EUROPEAN ANTI-FRAUD
OFFICE (OLAF) 237 III. REPORTS OF THE SUPERVISORY COMMITTEE 237 IV.
REPORTS OF THE EUROPEAN COURT OF AUDITORS 237 V. REPORTS OF THE
COMMITTEE OF INDEPENDENT EXPERTS 238 VI. REPORTS OF THE EUROPEAN
PARLIAMENT 238 VII. REPORTS OF THE EUROPEAN OMBUDSMAN 239 APPENDIX E.
LIST OF PARLIAMENTARY QUESTIONS 240 APPENDIX F. TABLEOFCASES 241 I.
JUDGMENTS OF THE EUROPEAN COURT OF JUSTICE 241 II. JUDGMENTS OF THE
COURT OF FIRST INSTANCE 245 III. CASES BEFORE THE EU CIVIL SERVICE
TRIBUNAL 247 IV. DECISIONS AND RECOMMENDATIONS OF THE EUROPEAN OMBUDSMAN
248 APPENDIX G. PRESS RELEASES 249 APPENDIX H. INTERNET SOURCES 250 17 |
| adam_txt |
39 TABLE OF CONTENTS LIST OF ABBREVIATIONS 19 CHAPTER I. INTRODUCTION 23
1. OBJECTIVE OF THE STUDY 23 2. METHODOLOGY 24 3. DELIMITATION OF THE
RESEARCH 25 4. OUTLINE 25 CHAPTER II. BASIC CONCEPTS AND TERMINOLOGY 27
1. FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 27 1.1 THE COMMUNITY
BUDGET 28 1.1. 1.1. 1.2 2. 3. 1 REVENUES * 1.1.1.1 1.1.1.2 1.1.1.3
1.1.1.4 OF THE EUROPEAN COMMUNITY TRADITIONAL OWN RESOURCES VAT-BASED
OWN REVENUES GNI-BASED OWN REVENUES OTHER REVENUES 2 EXPENDITURES OF THE
EC 1.1.2.1 1.1.2.2 1.1.2.3 1.1.2.4 1.1.2.5 1.1.2.6 AGRICULTURAL
EXPENDITURES, EAGGF-GUARANTEE SECTION STRUCTURAL FUNDS INTERNAL POLICIES
EXTERNAL POLICIES ADMINISTRATIVE EXPENDITURES OTHER EXPENDITURES OTHER
FINANCIAL RESOURCES FRAUD IRREGULARITIES 28 30 31 31 32 32 33 35 36 37
37 37 37 38 BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/986532606
DIGITALISIERT DURCH 4. PERPETRATORS OF THE IRREGULARITIES DETRIMENTAL TO
THE FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITY 41 4.1 OFFICIALS OF
THE MEMBER STATES 41 4.2 OFFICIALS OF THE EUROPEAN COMMUNITIES 42 4.3
ECONOMIC OPERATORS 43 5. RISK ASSESSMENT AND FORMS OF DAMAGE TO THE
FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 44 5.1 IRREGULARITIES
DETRIMENTAL TO THE REVENUES 44 5.1.1 IRREGULARITIES AFFECTING
TRADITIONAL OWN RESOURCES 44 5.1.2 OTHER FORMS OF FRAUD AFFECTING THE
REVENUES OF THE EC BUDGET 45 5.2 IRREGULARITIES DETRIMENTAL TO THE
EXPENDITURES 46 5.2.1 IRREGULARITIES AFFECTING COMMON AGRICULTURAL
POLICY 46 5.2.2 IRREGULARITIES AFFECTING STRUCTURAL FUNDS 47 5.2.3
IRREGULARITIES AFFECTING OTHER EXPENDITURES 48 CHAPTER III. NECESSITY OF
PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 49 1.
SCALE OF IRREGULARITIES DETRIMENTAL TO EC FINANCIAL INTERESTS 49 1.1
REPORTING OBLIGATIONS 49 1.2 IMPLEMENTATION OF REPORTING OBLIGATIONS BY
THE MEMBER STATES 51 2. CONSEQUENCES OF IRREGULARITIES 53 3. OBSTACLES
FOR THE EFFICIENT PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN
COMMUNITIES 55 3.1 LEGAL OBSTACLES 55 3.1.1 NUMEROUS AND COMPLEX RULES
OF COMMUNITY LAW 55 3.1.2 INCOMPLETE SYSTEM OFDETECTION AND PREVENTION
56 3.1.3 TRANSBORDER CHARACTER OF COMMITTED IRREGULARITIES AND FRAGMEN-
TATION OF THE EUROPEAN CRIMINAL LAW SPACE 57 3.2 INSTITUTIONAL OBSTACLES
59 3.3 CONCLUSION 60 CHAPTER IV. LEGAL FRAMEWORK FOR PROTECTION OF THE
FINANCIAL INTERESTS OF THE EUROPEAN COMMUNITIES 62 1. EVOLUTION OF LEGAL
INSTRUMENTS ON THE PROTECTION OF THE EUROPEAN COMMUNITIES' FINANCIAL
INTERESTS 62 1.1 HISTORICAL DEVELOPMENT OF ANTI-FRAUD MECHANISMS WITHIN
THE EC 62 1.2 UCLAF AND THE PROTECTION OF THE FINANCIAL INTERESTS OF THE
EC 63 1.3 PROTECTION OF FINANCIAL INTERESTS IN THE TREATY OF MAASTRICHT
65 2. PROTECTION OF THE FINANCIAL INTERESTS OF THE EC AGAINST
IRREGULARITIES AND FRAUD - ALLOCATION OF COMPETENCIES AND LEGAL
FRAMEWORK 66 2.1 PRIMARY LAW INSTRUMENTS 67 2.1.1 ARTICLE 274 EC TREATY
67 2.1.2 ARTICLE 280 EC TREATY 67 2.1.2.1 GENERAL REMARKS - PRINCIPLE OF
SUBSIDIARITY 67 2.1.2.2 ALLOCATION OF COMPETENCES IN ARTICLE 280 EC
TREATY 68 2.2 SECONDARY LAW INSTRUMENTS 70 2.2.1 HORIZONTAL INSTRUMENTS
71 2.2.1.1 COUNCIL REGULATION (EC, EURATOM) NO. 2988/95 71 2.2.1.1.1
COMPETENCES OF THE MEMBER STATES 71 2.2.1.1.2 COMPETENCES OF THE
COMMUNITY 72 2.2.1.2 COUNCIL REGULATION (EC, EURATOM) NO. 2185/96 72
2.2.2 LEGISLATION CREATING OLAF (COMMISSION DECISION 1999/352) 73 2.2.3
PROCEDURAL RULES (COUNCIL REGULATIONS (EC, EURATOM) 1073/ 99 AND
1074/99) 74 2.2.4 LEGAL BASIS FOR INTERNAL INVESTIGATIONS
(INTERINSTITUTIONAL AGREEMENT BETWEEN THE EUROPEAN PARLIAMENT, THE
COUNCIL AND THE COMMISSION) 74 2.2.5 SECTORAL INSTRUMENTS 77 2.2.6
INSTRUMENTS ON RECOVERY OF SUMS WRONGLY PAID 78 3 10 2.1 FUNCTIONS OF
SANETIONS 84 2.2 ADDRESSEE OF THE SANETIONS 84 2.3 SANETIONS IMPOSED BY
THE COMMUNITY AND THE MEMBER STATES 85 2.3.1 COMPETENCE OF THE COMMUNITY
85 2.3.2 SCOPE OF COMPETENCE 85 2.3.3 ENFORCEMENT OF SANETIONS 86 2.4
NATURE OF THE SANETIONS 86 3. PRINCIPLES FOR IMPOSING SANETIONS 86 4.
SANETIONS AS AN ELEMENT OF PROTECTION OFEC FINANCIAL INTERESTS 87 4.1
ADMINISTRATIVE MEASURES 88 4.2 ADMINISTRATIVE PENALTIES 88 4.2.1
ADMINISTRATIVE FINES 89 4.2.2 PAYMENT OF AN AMOUNT GREATER THAN THE
AMOUNTS WRONGLY REEEIVED OR EVADED 89 4.2.3 TOTAL OR PARTIAL REMOVAL OF
GRANTED ADVANTAGE 90 4.2.4 WITHDRAWAL OR EXCLUSION - DEBARMENT LISTS
('BLACKLISTING') 90 4.2.5 TEMPORARY WITHDRAWAL OF APPROVAL OR
RECOGNITION 91 4.2.6 LOSS OF SECURITY OR DEPOSIT 92 4.2.7 OTHER
PENALTIES 92 4.3 CRIMINAL PENALTIES 92 5. CONCLUSIONS AND PROSPECTS 93
CHAPTER VI. THE EUROPEAN ANTI-FRAUD OFFICE (OLAF) 95 1. BACKGROUND 95 2.
ORGANISATION OF OLAF 95 2.1 THE DIRECTOR-GENERAL OF OLAF 96 2.2
SUPERVISORY COMMITTEE 98 2.3 THESTAFF 99 3. INDEPENDENCE OF OLAF 99 3.1
ASSESSMENT BY THE SUPERVISORY COMMITTEE 100 3.2 ASSESSMENT BY THE ECA
101 3.3 CONCLUSION 102 4. COMPETENCIES OF OLAF 102 4.1 EXTERNAL
INVESTIGATIONS 103 4.1.1 BACKGROUND 103 4.1.2 LEGAL BASIS FOR EXTERNAL
INVESTIGATIONS 104 4.1.3 INVESTIGATIONS BASED ON THE HORIZONTAL RULES
105 4.1.4 INVESTIGATIONS BASED ON SECTORAL RULES 105 .4.1 INVESTIGATIONS
IN THE FIELD OF EC REVENUES 105 .4.1.1 OLAF INVESTIGATIONS IN THE FIELD
OF OWN RESOURCES 105 .4.1.2 OLAF INVESTIGATIONS IN THE FIELD OF CUSTOMS
AND AGRICULTURE 106 .4.2 INVESTIGATIONS THE FIELD OF EC EXPENDITURES 107
1.4.2.1 OLAF INVESTIGATIONS IN THE CAP 107 4.1.4.2.2 OLAF INVESTIGATIONS
IN STRUCTURAL FUNDS 108 4.1.4.2.3 OLAF INVESTIGATIONS IN THE COHESION
FUND 108 4.1.4.2.4 OLAF INVESTIGATIONS IN THE FIELD OFRESEARCH 109
4.1.4.2.5 OLAF INVESTIGATIONS IN THE ERF 109 4.1.4.2.6 OLAF
INVESTIGATIONS IN PROJECTS REGARDING ENVIRONMENT 109 4.1.4.2.7 OLAF
INVESTIGATIONS IN PRE-ACCESSION FUNDS 110 4.1.4.2.8 OLAF INVESTIGATIONS
IN THE EDF 110 4.2 INTERNAL INVESTIGATIONS 111 5. LIMITATION OF OLAF'S
COMPETENCIES 113 5.1 PRINCIPLE OF PROPORTIONALITY 113 5.2 RULEOFLAW 114
5.3 LIMITATIONS WITH RESPECT TO ENFORCEMENT 115 5.4 PRINCIPLE OF
INTERNAL ORGANISATIONAL AUTONOMY OF EC INSTITUTION 116 5.5 FUNDAMENTAL
RIGHTS, IMMUNITIES, PRIVILEGES 117 CHAPTER VII. PROTECTION OF PROCEDURAL
RIGHTS 118 1. GENERAL REMARKS 118 2. PROTECTION OF RIGHTS OF PERSONS
AFFECTED BY OLAF INVESTIGATIONS BY COMMUNITY LAW 119 2. 2.2.2 2.2.3
2.2.4 2.2.5 2.2.6 2.2.7 2.2.8 2.2.9 2.2.10 2.2.11 2.2.12 RIGHT RIGHT
RIGHT RIGHT TO TO TO TO BE GIVEN REASONS FOR A DECISION LEGAL
REPRESENTATION LEGAL PRIVILEGE BE HEARD ACCESS TO DOCUMENTS 2.2.6.1
2.2.6.: RIGHT RIGHT RIGHT RIGHT RIGHT 2 TO TO TO TO CONTENT LIMITATIONS
CONFIDENTIALITY PRIVACY A TIMELY DECISION COMPENSATION OF DAMAGES TO
JUDICIAL REVIEW PROTECTION OF PERSONAL DATA 122 123 124 126 128 128 129
131 131 132 133 133 133 3. IMMUNITIES AND PRIVILEGES IN INTERNAL
INVESTIGATIONS 135 3.1 THE IMMUNITIES AND PRIVILEGES 135 3.2 OFFICIAL
SECRECY 137 CHAPTER VIII. PROTECTION OF WITNESSES AND WHISTLEBLOWERS IN
OLAF INVESTIGATIONS 139 1. BACKGROUND 139 2. LEGAL FRAMEWORK 140 3.
CATEGORIES OF PERSONS 140 3.1 INFORMANTS 140 3.2 WHISTLEBLOWERS 141 3.3
WITNESSES 142 3.4 ANONYMOUS SOURCES 142 4. WHISTLEBLOWING PROCEDURE 142
4. 5.1 PREREQUISITES FOR GRANTING PROTECTION 146 5.2 PENALTIES FOR
MAKING FALSE AND MALICIOUS ALLEGATIONS 147 5.3 RIGHTS GRANTED TO
WHISTLEBLOWERS 147 5.3.1 RIGHTS OF WHISTLEBLOWERS IN CASE LAW OF THE EC
COURTS 147 5.3.2 RIGHTS OF WHISTLEBLOWERS IN DECISIONS OF THE EUROPEAN
OMBUDSMAN 148 5.3.2.1 RIGHT TO BE INFORMED ABOUT THE OUTCOME OF THE
INVESTIGATION 148 5.3.2.2 RIGHT TO BE INFORMED ABOUT THE DURATION OF
INVESTIGATION 149 5.3.3 RIGHTS OF WHISTLEBLOWERS CLARIFIED BY THE
EUROPEAN COMMISSION 149 5.3.4 RIGHTS OF WHISTLEBLOWERS IN THE DRAFT
REGULATION AMENDING REGULATION (EC) NO. 1073/99 150 5.4 PROTECTION OF
PERSONS WHO SUFFERED RETALIATION 150 5.5 ACTION AGAINST PERSONS WHO
ENGAGED IN RETALIATION 151 6. CONCLUSIONS 151 CHAPTER IX. SUPERVISION
AND ACCOUNTABILITY MECHANISMS OF OLAF 153 1. ACCOUNTABILITY MECHANISM -
OLAF REPORTS 153 2. THE SUPERVISORY COMMITTEE 154 3. THE EUROPEAN
PARLIAMENT 155 4. THE EUROPEAN COURT OF AUDITORS 156 5. THE EUROPEAN
OMBUDSMAN 159 5.1 INTRODUCTION - COMPETENCES AND PROCEDURE 159 5.2 SCOPE
OF THE REVIEW OF OLAF INVESTIGATIONS BY THE EUROPEAN OMBUDSMAN 161 5.3
OUTCOME OF OMBUDSMAN'S INQUIRIES 161 5.3.1 THEORETICAL APPROACH 161
5.3.2 PRACTICAL APPROACH 162 5.4 IMPACT OF THE REVIEW OF OLAF
INVESTIGATIONS BY THE EUROPEAN OMBUDSMAN 164 6. JUDICIAL SUPERVISION OF
OLAF'S ACTIONS - ROLE OF THE EUROPEAN COMMUNITY COURTS 165 1 14 CHAPTER
X. JUDICIAL REVIEW OF OLAF INVESTIGATIONS 166 1. ACTION FOR ANNULMENT
ACCORDING TO ARTICLE 230(4) EC TREATY 166 1.1 ADMISSIBILITY OF THE
COMPLAINT 166 1.2 MERITOF CLAIM 170 2. COMPLAINTS FOR FAILURE TO ACT
ACCORDING TO ARTICLE 232(3) EC TREATY 170 3. ACTION FOR INTERIM MEASURES
171 3.1 ECJ 171 3.2 LEGAL PROTECTION BEFORE THE NATIONAL COURTS 175 4.
ACTION FOR DAMAGES (ARTICLE 288 EC TREATY) 176 5. LEGAL PROTECTION OF
INDIVIDUALS AFFECTED BY INTERNAL INVESTIGATIONS 179 5.1 COMPLAINT TO THE
DIRECTOR-GENERAL ACCORDING TO ARTICLE 90(2) OF THE STATUTE 179 5.2
COMPLAINT TO THE EUROPEAN UNION CIVIL SERVICE TRIBUNAL ACCORDING TO
ARTICLE 236 EC TREATY IN CONJUNCTION WITH ARTICLE 14 OF REGULATION (EC)
NO. 1073/99 AND ARTICLE 90 OF THE STAFF REGULA- TIONS 180 CHAPTER XI.
PROTECTION OF THE COMMUNITIES' FINANCIAL INTERESTS IN THE CONTEXT OF
ENLARGEMENT 183 1. ENLARGEMENT AND ACQUIS COMMUNAUTAIRE WITH REGARD TO
PROTECTION OF EC FINANCIAL INTERESTS AGAINST FRAUD 183 2. PREPARATION
FOR ACCESSION 184 3. PROBLEMS WITHIN THE NEW MEMBER STATES 186 CHAPTER
XII. NEW STRATEGIES FOR PROTECTION OF THE FINANCIAL INTERESTS OF THE EC
188 1. GENERAL REMARKS 188 2. CRIMINAL LAW DIMENSION - THE EUROPEAN
PUBLIC PROSECUTOR 188 2.1 CORPUS JURIS 189 15 2.2 DRAFT ARTICLE 280A EC
TREATY 191 2.3 COMMISSION DRAFT DIRECTIVE OF 23 MAY 2001 ON PROTECTION
OF EU FUNDS UNDER CRIMINAL LAW 193 2.4 GREEN PAPER ON CRIMINAL-LAW
PROTECTION OF THE FINANCIAL INTERESTS OF THE COMMUNITY 194 2.5
CONSTITUTIONAL TREATY 195 3. ADMINISTRATIVE LAW DIMENSION 197 3.1 REFORM
OF REGULATION (EC)NO. 1073/99 197 3.1.1 FIRST DRAFTS 197 3.1.2 NEW
PROPOSAL FOR A REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
AMENDING REGULATION (EC) NO. 1073/1999 CONCERNING INVESTIGATIONS
CONDUCTED BY THE EUROPEAN ANTI- FRAUD OFFICE (OLAF) 198 3.2 DRAFT
COMMISSION DECISION AMENDING ITS DECISION (1999/352/EC, ECSC, EURATOM)
OF 28 APRIL 1999 ESTABLISHING THE EUROPEAN ANTI-FRAUD OFFICE (OLAF) 199
3.3 CHARTER OF FUNDAMENTAL RIGHTS 200 CHAPTER XIII. CONCLUSIONS 202
APPENDIX A. LIST OF CITED LITERATURE 205 I. COMMENTARIES 205 II. BOOKS
205 III. ARTICLES 207 APPENDIX B. FURTHER BIBLIOGRAPHY 215 I. BOOKS 215
II. ARTICLES 218 16 APPENDIX C. LEGAL INSTRUMENTS 227 I. PRIMARY LAW
INSTRUMENTS 227 II. SECONDARY LAW INSTRUMENTS 227 1. EC REGULATIONS 227
2. EC DIRECTIVES 230 3. EC DECISIONS 230 4. EC RESOLUTIONS 232 5.
COMMUNICATIONS 232 6. COUNCIL DOCUMENTS 233 7. LEGISLATIVE PROPOSALS 233
8. OTHER DOCUMENTS AND MATERIALS 234 APPENDIX D. REPORTS 236 I. REPORTS
OF THE EUROPEAN COMMISSION 236 II. REPORTS OF THE EUROPEAN ANTI-FRAUD
OFFICE (OLAF) 237 III. REPORTS OF THE SUPERVISORY COMMITTEE 237 IV.
REPORTS OF THE EUROPEAN COURT OF AUDITORS 237 V. REPORTS OF THE
COMMITTEE OF INDEPENDENT EXPERTS 238 VI. REPORTS OF THE EUROPEAN
PARLIAMENT 238 VII. REPORTS OF THE EUROPEAN OMBUDSMAN 239 APPENDIX E.
LIST OF PARLIAMENTARY QUESTIONS 240 APPENDIX F. TABLEOFCASES 241 I.
JUDGMENTS OF THE EUROPEAN COURT OF JUSTICE 241 II. JUDGMENTS OF THE
COURT OF FIRST INSTANCE 245 III. CASES BEFORE THE EU CIVIL SERVICE
TRIBUNAL 247 IV. DECISIONS AND RECOMMENDATIONS OF THE EUROPEAN OMBUDSMAN
248 APPENDIX G. PRESS RELEASES 249 APPENDIX H. INTERNET SOURCES 250 17 |
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| dewey-full | 343.24034 |
| dewey-hundreds | 300 - Social sciences |
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| dewey-sort | 3343.24034 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Politologie Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Politologie Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Thesis Book |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:45:32Z |
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| spelling | Murawska, Agnieszka Aleksandra Verfasser (DE-588)133903214 aut Administrative anti-fraud measures within the European Union necessity and means Agnieszka Aleksandra Murawska (Nowakowska) 1. Aufl. Baden-Baden Nomos 2008 250 S. txt rdacontent n rdamedia nc rdacarrier Zugl.: Frankfurt (Oder), Univ., Diss., 2007 Europäische Union (DE-588)5098525-5 gnd rswk-swf Europäische Kommission Europäisches Amt für Betrugsbekämpfung (DE-588)10005065-7 gnd rswk-swf Fraud European Union countries Criminal provisions Fraud European Union countries Prevention Finanzkontrolle (DE-588)4125981-6 gnd rswk-swf Europäische Union. Mitgliedsstaaten (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Kommission Europäisches Amt für Betrugsbekämpfung (DE-588)10005065-7 b Finanzkontrolle (DE-588)4125981-6 s DE-604 DE-188 Europäische Union (DE-588)5098525-5 b DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016685445&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Murawska, Agnieszka Aleksandra Administrative anti-fraud measures within the European Union necessity and means Europäische Union (DE-588)5098525-5 gnd Europäische Kommission Europäisches Amt für Betrugsbekämpfung (DE-588)10005065-7 gnd Fraud European Union countries Criminal provisions Fraud European Union countries Prevention Finanzkontrolle (DE-588)4125981-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)10005065-7 (DE-588)4125981-6 (DE-588)4113937-9 |
| title | Administrative anti-fraud measures within the European Union necessity and means |
| title_auth | Administrative anti-fraud measures within the European Union necessity and means |
| title_exact_search | Administrative anti-fraud measures within the European Union necessity and means |
| title_exact_search_txtP | Administrative anti-fraud measures within the European Union necessity and means |
| title_full | Administrative anti-fraud measures within the European Union necessity and means Agnieszka Aleksandra Murawska (Nowakowska) |
| title_fullStr | Administrative anti-fraud measures within the European Union necessity and means Agnieszka Aleksandra Murawska (Nowakowska) |
| title_full_unstemmed | Administrative anti-fraud measures within the European Union necessity and means Agnieszka Aleksandra Murawska (Nowakowska) |
| title_short | Administrative anti-fraud measures within the European Union |
| title_sort | administrative anti fraud measures within the european union necessity and means |
| title_sub | necessity and means |
| topic | Europäische Union (DE-588)5098525-5 gnd Europäische Kommission Europäisches Amt für Betrugsbekämpfung (DE-588)10005065-7 gnd Fraud European Union countries Criminal provisions Fraud European Union countries Prevention Finanzkontrolle (DE-588)4125981-6 gnd |
| topic_facet | Europäische Union Europäische Kommission Europäisches Amt für Betrugsbekämpfung Fraud European Union countries Criminal provisions Fraud European Union countries Prevention Finanzkontrolle Europäische Union. Mitgliedsstaaten Hochschulschrift |
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