council regul ec euratom decemb protect european commun financi interest council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard propos commiss regard opinion european parliament gener budget european commun financ resourc administ commiss limit appropri author accord principl sound financi manag commiss work close cooper member state end half commun expenditur paid beneficiari intermediari member state detail rule govern decentr administr monitor subject differ detail provis commun polici concern act detriment commun financi interest counter area effect combat fraud commun financi interest call common set legal rule enact area cover commun polici irregular conduct administr measur penalti relat thereto provid sector rule accord regul aforement conduct includ fraudul action defin convent protect european commun financi interest commun administr penalti provid adequ protect interest defin gener rule applic penalti commun law establish commun administr penalti framework common agricultur polici penalti establish field commun measur penalti laid pursuanc object common agricultur poilci form integr part aid system pursu end affect assess conduct econom oper concern compet author member state point view crimin law effect ensur effect commun rule appli full commun measur adopt prevent measur made achiev object gener principl equiti principl proportion light principl ne bi idem provis adopt respect acqui communautair provis laid specif commun rule exist time entri forc regul prevent overlap commun financi penalti nation crimin penalti impos person reason purpos appli regul crimin proceed regard complet compet nation author person concern arrang regul appli prejudic applic member state crimin law commun law impos commiss member state oblig check commun budget resourc intend purpos common rule supplement exist provis treati make provis specif power adopt substant law horizont scope check measur penalti view ensur protect commun financi interest recours articl ec treati articl eaec treati addit gener provis relat check inspect spot adopt stage adopt regul titl gener principl articl purpos protect european commun financi interest gener rule adopt relat homogen check administr measur penalti irregular regard commun law irregular infring provis commun law result act omiss econom oper effect prejud gener budget commun budget manag reduc lose revenu accru resourc collect directli behalf commun unjustifi item expenditur articl administr check measur penalti introduc ensur proper applic commun law effect proportion dissuas provid adequ protect commun financi interest administr penalti impos commun act prior irregular made provis event subsequ amend provis impos administr penalti contain commun rule sever provis appli retroact commun law determin natur scope administr measur penalti correct applic rule question regard natur serious irregular advantag grant receiv degre respons subject commun law applic procedur applic commun check measur penalti govern law member state articl limit period proceed year time irregular refer articl commit sector rule make provis shorter period year case continu repeat irregular limit period run dai irregular ceas case multiannu programm limit period case run programm definit termin limit period interrupt act compet author notifi person question relat investig legal proceed irregular limit period start interrupt act limit effect latest dai period equal limit period expir compet author impos penalti administr procedur suspend accord articl period implement decis establish administr penalti year period run dai decis final instanc interrupt suspens govern relev provis nation law member state retain possibl appli period longer provid paragraph titl ii administr measur penalti articl gener rule irregular involv withdraw wrongli obtain advantag oblig pai repai amount due wrongli receiv total partial loss secur provid support request advantag grant time receipt advanc applic measur refer paragraph limit withdraw advantag obtain provid interest determin flat rate basi act establish purpos obtain advantag contrari object commun law applic case artifici creat condit requir obtain advantag result case failur obtain advantag withdraw measur provid articl regard penalti articl intent irregular caus neglig lead administr penalti payment administr fine payment amount greater amount wrongli receiv evad interest addit sum determin accord percentag set specif rule exce level strictli constitut deterr total partial remov advantag grant commun rule oper wrongli benefit part advantag exclus withdraw advantag period subsequ irregular temporari withdraw approv recognit particip commun aid scheme loss secur deposit provid purpos compli condit laid rule replenish amount secur wrongli releas penalti pure econom type equival natur scope provid sector rule adopt council light specif requir sector concern complianc implement power confer commiss council prejudic provis laid sector rule exist time entri forc regul irregular give rise penalti equival crimin penalti provid paragraph provid penalti essenti ensur correct applic rule articl prejudic commun administr measur penalti adopt basi sector rule exist time entri forc regul imposit financi penalti administr fine suspend decis compet author crimin proceed initi person concern connect fact suspens administr proceed suspend period limit provid articl crimin proceed continu suspend administr proceed resum crimin proceed conclud suspend administr proceed resum preclud gener legal principl administr procedur resum administr author ensur penalti equival prescrib commun rule impos account penalti impos judici author person respect fact paragraph appli financi penalti form integr part financi support system appli independ crimin penalti equival penalti articl commun administr measur penalti appli econom oper refer articl natur legal person entiti nation law confer legal capac commit irregular duti respons irregular ensur commit titl iii check articl accord nation law regul administr provis member state measur ensur regular realiti transact involv commun financi interest measur provid check specif natur sector proport object pursu account exist administr practic structur member state determin entail excess econom constraint administr cost natur frequenc check inspect spot carri member state procedur perform determin sector rule ensur uniform effect applic relev rule prevent detect irregular sector rule includ provis ensur equival check approxim procedur check method articl prejudic check carri member state accord nation law regul administr provis prejudic check carri commun institut accord ec treati articl thereof commiss respons check carri conform administr practic commun rule exist substanti document concord commun revenu expenditur refer articl circumst financi transact carri check addit carri check inspect spot condit laid sector rule carri check inspect accord rule forc commiss inform member state concern order obtain assist articl addit gener provis relat check inspect spot adopt accord procedur laid articl ec treati articl eaec treati articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb council presid borrel fontel