European Union Committee - Twelfth Report
The Fight Against Fraud on the EU's Finances

Here you can browse the report which was ordered by the House of Lords to be printed 26 March 2013.


Terms of Reference


Chapter 1: Introduction

Chapter 2: The EU Dimension I-Levels of fraud on the EU's budget

The EU's budget

Responsibility for the EU's budget

Box 1: Recent Commission Legislation

The Commission's annual report 2011

Box 2: Fraud and irregularity

Box 3: OLAF case example one: fraudulent use of EU funding in a Member State

Comparison with UK figures

Accuracy of the Commission's figures

Member States' responsibility to report fraud

Chapter 3: Levels of fraud in the UK

Estimated levels of UK based EU fraud

Duty to report fraud to the Commission

Who leads the UK's fight against EU fraud?

Chapter 4: The EU Dimension II-The proposed Fraud Directive

The Directive on the protection of the financial interests of the EU by the criminal law

The Government's view of the Directive

Value Added Tax

Box 4: MTIC/Carousel fraud in the EU

Is MTIC fraud, fraud against the EU's budget?

Chapter 5: The EU Dimension III-OLAF

OLAF's role

Box 5: OLAF case example two: fraudulent behaviour by an EU official

OLAF's annual report 2011

OLAF's Budget

OLAF's independence and its Supervisory Committee

OLAF's Supervisory Committee

OLAF's relationship with the national authorities

Table 1: OLAF Referrals to Member States

Lack of follow-up

OLAF's Interaction with UK authorities

Interaction with Europol and Eurojust

European Public Prosecutor's Office

Chapter 6: Summary of conclusions

Appendix 1: List of members and declarations of interest

Appendix 2: List of witnesses

Appendix 3: Call for evidence

Appendix 4: Letter dated 28 November 2012 from Lord Boswell of Aynho to the Chancellor of the Exchequer

Evidence is published online at and available for inspection at the Parliamentary Archives (020 7219 5314)

References in footnotes to the Report are as follows:

Q refers to a question in oral evidence.

Witness names without a question reference refer to written evidence.

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