Bijlagen bij COM(2008)77 - TWEEDE VERSLAG VAN DE COMMISSIE Tenuitvoerlegging van de Overeenkomst aangaande de bescherming van de financiële belangen van de EG en de daarbij behorende protocollen Artikel 10 van de Overeenkomst - Hoofdinhoud
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| dossier | COM(2008)77 - TWEEDE VERSLAG VAN DE COMMISSIE Tenuitvoerlegging van de Overeenkomst aangaande de bescherming van de financiële belangen van ... |
|---|---|
| document | COM(2008)77  |
| datum | 14 februari 2008 |
I = no/insufficient information; N = not transposed; P = partly transposed; T = fully transposed Nyr = not yet ratified (for the EU-15). Nya = not yet acceded (for the Member States which joined the EU on or after 1 May 2004)
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| BE | N (requires specific knowledge of the offence) | N (no effective, proportionate and dissuasive penalties) | T | T | I (lack of case law) | N (liability for lack of supervision) | T | N (jurisdiction for some categories of participation in fraud or money laundering committed abroad) | T |
| BG | T | T | T | Nya (T) | T | Nya (T) | Nya (T) | T | T |
NL
NL
9
Overview of transposition
| Member | Article 1 of | Article 1 of | Articles 2 | Article 2 of | Article 3 of | Articles 3 | Article 5 of | Article 4 of | Article 6 of |
| State | the | the | and 3 of the | the 2nd | the | and 4 of the | the 2nd | the | the 1st |
| (EU-15 | Convention | Convention | 1st Protocol | Protocol | Convention | 2nd Protocol | Protocol | Convention | Protocol |
| in bold) | (expenditure | (resource | (corruption) | (money | (criminal | (liability of | (confiscation) | (jurisdiction | (jurisdiction |
| fraud) | fraud) | laundering) NOT YET IN FORCE | liability of heads of businesses) | legal persons) NOT YET IN FORCE | NOT YET IN FORCE | for fraud) | for corruption) | ||
| CZ | Nya (N, | Nya (N, | Nya (T) | Nya (T) | Nya (I, lack | Nya (N, no | Nya (T) | Nya (T) | Nya (I, |
| requires | requires | of case law) | provision for | depends on | |||||
| severely | severely | liability of | declaration) | ||||||
| distorted | distorted | legal | |||||||
| information) | information) | persons) | |||||||
| DK | T | T | T | T | I (lack of case law) | N (liability for lack of supervision) | T | T | T |
| DE | P (subsidiary offence requires enrichment) | T | N (no full assimilation with national officials) | N (resource fraud is de facto no predicate offence) | I (lack of case law) | T | T | T | T |
NL
10
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| IE | T | T | T | T | I (lack of case law) | N (liability for lack of supervision) | T | T | N (passive personality principle for active corruption only) |
| EE | N (subsidiary offence requires deception; misapplication of funds does not cover all expenditure) | T | T | T | T | T | T | T | P (depends on application of double criminality) |
| EL | T | T | T | T | T | T | T | T | T |
NL
11
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| ES | T | T | T | T | T | N (subsidiary liability of legal persons) | T | T | T |
| FR | N (no rules on nondisclosure) | T | T | T | I (lack of case law) | T | T | I (lack of case law) | T |
| IT | N (no effective, proportionate and dissuasive penalties; requires enrichment) | T | T | Nyr (T) | I (lack of case law) | Nyr (T) | Nyr (N, value confiscation for money laundering) | N (additional procedural barriers) | T |
NL
12
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| CY | T | T | T | T | T | T | T | T | T |
| LV | N (requires specific knowledge of the offence) | N (requires specific knowledge of the offence) | T | T | T | N (subsidiary liability of legal persons) | N (no confiscation of instruments) | T | N (offender has to be a resident) |
| LT | N (requires specific knowledge of the offence) | N (no punishment for small amounts) | T | T | T | T | T | T | T |
| LU | N (requires specific knowledge of the offence) | T | T | T | I (lack of case law) | N (no liability of legal persons) | T | T | T |
NL
13
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| HU | Nya (I, definition of “assistance”) | Nya (I, definition of “payments”) | Nya (T) | Nya (T) | Nya (P, limited to fraud) | Nya (N, subsidiary liability of legal persons) | Nya (T) | Nya (T) | Nya (I, depends on declaration) |
| MT | Nya (T) | Nya (T) | Nya (T) | Nya (T) | Nya (I, lack of case law) | Nya (P, no liability for fiscal offences) | Nya (T) | Nya (T) | Nya (I, depends on declaration) |
| NL | T | T | T | T | T | T | T | T | T |
| AT | N (requires enrichment) | T | T | T | I (lack of case law) | T | T | I (lack of case law) | T |
NL
14
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| PL | Nya (P, requires enrichment) | Nya (T) | Nya (T) | Nya (T) | Nya (I, lack of case law) | Nya (T) | Nya (T) | Nya (T) | Nya (I, depends on declaration) |
| PT | P (definition of grants) | T | T | T | T | T | T | T | T |
| RO | T | T | T | Nya (T) | I, lack of case law | Nya (I, lack of information on liability for lack of supervision) | Nya (N, lack of value confiscation for money laundering) | T | T |
| SI | T | N (no punishment for small amounts) | T | T | I (lack of case law) | T | T | T | N (offender has to be a resident) |
NL
15
NL
Overview of transposition
| Member State (EU-15 in bold) | Article 1 of the Convention (expenditure fraud) | Article 1 of the Convention (resource fraud) | Articles 2 and 3 of the 1st Protocol (corruption) | Article 2 of the 2nd Protocol (money laundering) NOT YET IN FORCE | Article 3 of the Convention (criminal liability of heads of businesses) | Articles 3 and 4 of the 2nd Protocol (liability of legal persons) NOT YET IN FORCE | Article 5 of the 2nd Protocol (confiscation) NOT YET IN FORCE | Article 4 of the Convention (jurisdiction for fraud) | Article 6 of the 1st Protocol (jurisdiction for corruption) |
| SK | T | T | I (lack of case law) | T | P (limited to fraud) | N (no liability of legal persons) | T | T | T |
| FI | P (definition of grants) | T | T | T | T | T | T | T | T |
| SE | P (subsidiary offence requires enrichment) | T | T | T | I (lack of case law) | T | T | T | P (depends on application of double criminality) |
NL
16
NL
Overview of transposition
| Member | Article 1 of | Article 1 of | Articles 2 | Article 2 of | Article 3 of | Articles 3 | Article 5 of | Article 4 of | Article 6 of |
| State | the | the | and 3 of the | the 2nd | the | and 4 of the | the 2nd | the | the 1st |
| (EU-15 | Convention | Convention | 1st Protocol | Protocol | Convention | 2nd Protocol | Protocol | Convention | Protocol |
| in bold) | (expenditure | (resource | (corruption) | (money | (criminal | (liability of | (confiscation) | (jurisdiction | (jurisdiction |
| fraud) | fraud) | laundering) NOT YET IN FORCE | liability of heads of businesses) | legal persons) NOT YET IN FORCE | NOT YET IN FORCE | for fraud) | for corruption) | ||
| UK | T (England & Wales and Northern Ireland) I (Scotland) | T (England & Wales and Northern Ireland) I (Scotland) | T | T | T | N (criminal liability for lack of supervision) | T | T | T |
NL
17
NL