The Member States drew up the Convention, in which it was noted that fraud affecting Union revenue and expenditure in many cases was not confined to a single country and was often committed by organised criminal networks.
Rinne na Ballstáit an Coinbhinsiún a dhréachtú agus tugadh aird ann ar an gcaoi nach raibh an chalaois lena ndéantar difear d'ioncam agus caiteachas an Aontais teoranta do thír amháin i roinnt mhaith cásanna agus gur minic gurbh iad gréasáin eagraithe coiriúla a rinne an chalaois.