Without prejudice to the rules on cross-border cooperation and mutual legal assistance in criminal matters and to other rules under Union law, in particular under Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council [11], there is a need for appropriate provision to be made for cooperation to ensure effective action against the criminal offences defined in this Directive affecting the Union's financial interests, including exchange of information between the Member States and the Commission as well as technical and operational assistance provided by the Commission to the competent national authorities as they may need to facilitate coordination of their investigations.
Gan dochar do na rialacha maidir le comhar trasteorann agus le cúnamh dlíthiúil frithpháirteach in imeachtaí coiriúla ná do rialacha eile faoi dhlí an Aontais, go háirithe faoi Rialachán (AE, Euratom) Uimh. 883/2013 ó Pharlaimint na hEorpa agus ón gComhairle [11], tá gá le foráil iomchuí a dhéanamh do chomhar idir na Ballstáit agus an Coimisiún chun gníomhaíocht éifeachtach a áirithiú i gcoinne na gcionta coiriúla a shainmhínítear sa Treoir seo lena ndéantar difear do leasanna airgeadais an Aontais, lena n-áirítear malartú faisnéise idir na Ballstáit agus an Coimisiún mar aon le cúnamh teicniúil agus oibríochtúil a sholáthraíonn an Coimisiún do na húdaráis náisiúnta inniúla agus a theastódh uathu chun comhordú ar a gcuid imscrúduithe a éascú.