special report commiss servic specif involv fight fraud notabl unité de coordin de la lutt anti fraud uclaf commiss repli pursuant articl subparagraph ec treati introduct scope audit begin court decid carri audit servic commiss respons fight fraud unité de coordin de la lutt antifraud uclaf date audit work cover evalu measur establish legal organis administr arrang ensur success uclaf mission assess effect uclaf base examin unit enquiri unit kingdom netherland global examin anti fraud respons secur offic dg xix dg xx main observ commiss made major effort fight fraud led legal administr framework area paragraph convent protocol agre pillar ratifi paragraph structur commiss creat fight fraud paragraph organis arrang includ relat member state clear complic cumbersom paragraph tabl paragraph secur measur procedur frequent correctli implement paragraph uclaf task power staff number temporari staff total staff creat lack continu organis paragraph databas uclaf fulli oper effect paragraph databas rare inform oper unit uclaf reconcil databas pre iren paragraph manag inform insuffici effect manag high number case held uclaf paragraph lack standard method document file manag consid weak paragraph cooper member state commiss hamper manner privileg immun european union staff implement paragraph addit uclaf inspect member state territori cope constraint relat nation legisl paragraph recoveri amount unduli paid hinder fact inform amount recov incomplet record paragraph member state strictli respect oblig commun inform commiss regard paragraph note eaggf guarante legisl adopt creat call black list result disappoint paragraph number prevent action fight fraud paragraph risk analysi studi carri joint research centr jrc suffer delai part area intend includ studi cover paragraph element data case fraud publish commiss annual report fight fraud incomplet mislead paragraph procedur respons fight intern corrupt breach disciplin unclear incomplet paragraph clear guidelin investig paragraph clear polici toler polici paragraph exagger hesit lift immun european union staff suspect corrupt paragraph commiss organis fight fraud strategi commiss fight fraud organis fight fraud commiss resourc made field develop phase commiss firstli creat dg vi xx xxi administr unit respons fight fraud phase commiss decid establish central coordin unit unité de coordin de la lutt antifraud uclaf gener secretariat set anti fraud team dg begin phase uclaf dispos offici grade author director foreseen addit staff alloc oper servic uclaf phase start end characteris clear distinct task develop implement common polici collect inform carri enquiri stimul correct action financi interest commun put risk commiss decid transfer respons dg fight fraud uclaf order ensur reach centralis field paragraph major staff resourc largest part budgetari compet transfer uclaf financi detail annex ii parallel develop complet singl market entri forc treati european union teu commiss devis strategi combat fraud base major ax presenc ground closer cooper member state improv commun legisl converg member state crimin law enforc system commiss set annual work programm forward strategi fraud bind uclaf servic respons field paragraph work programm commiss explain strengthen presenc ground continu polici partnership nation author main object identifi detect irregular commiss believ add concentr major transnat case recoveri amount involv commiss intend strengthen follow action prevent action improv system legisl emphasis respons member state manag resourc system properli eventu creation european judici area protect union financi interest crimin penalti offenc commun budget harmonis prepar enlarg develop relat countri candid access court note commiss commun novemb improv action incompet financi irregular fraud corrupt sec part commun describ current situat commiss confirm court understand report part propos line action remedi weak current situat whilst court welcom content commun present assess impact propos present action plan adopt council includ detail recommend indic direct work domain make uclaf presenc effect ground respons commiss aspect uclaf execut task review chapter report initi improv commun legisl rest commiss signific requir action council parliament progress aspect commiss strategi scope report closer cooper investig fraud irregular recoveri monei wrongli paid involv commiss member state action legisl pillar treati progress financi follow recoveri action case involv uclaf review chapter report converg member state crimin law enforc system presuppos action member govern pillar treati absenc commun crimin law fight fraud commun financ corrupt govern provis treati text european union pillar fact articl ec treati requir member state measur combat commun fraud combat fraud detriment financi interest oblig deriv doubt subject matter cover pillar spite detect prosecut fraud requir crimin respons power consid oblig compli made instrument deriv tradit intern law case convent pillar commun legisl act provid penal sanction incorpor gener notion irregular intent fraudul infring commun law occur neglig legisl lai administr sanction extens power commiss carri check inspect uncov irregular pillar legisl exist relat combat fraud definit fraud found pillar juli council approv act draw convent protect commun financi interest purpos convent fraud affect european commun financi interest consist respect expenditur intent act omiss relat present fals incorrect incomplet statement document effect misappropri wrong retent fund gener budget european commun budget manag behalf european commun disclosur inform violat specif oblig effect misappl fund purpos origin grant respect revenu intent act omiss relat present fals incorrect incomplet statement document effect illeg diminut resourc european commun budget manag behalf european commun disclosur inform violat specif oblig misappl legal obtain benefit effect note treati amsterdam strengthen word articl requir measur combat fraud commun budget deterr afford effect protect member state addit text articl state council consult court auditor adopt measur field prevent fight fraud view afford effect equival protect member state measur concern applic nation crimin law nation administr justic provis open possibl commun action harmonis nation system crimin law prejudic exclus prerog member state area administr sanction develop subsequ action pillar result convent protocol agre council period convent mention paragraph instrument effect ratifi member state hitherto ratifi member state result present arrang judici cooper base intern legisl date back europ common institut polici cover singl budget trade financi flow fraction financi crime carri individu gang organis intern network capabl maintain outward appear legal case todai suppos instrument ratifi short term seri measur enhanc legal basi anti fraud polici discontinu legal procedur dispar member state system crimin justic notabl term sever natur punish hinder effect repress fraud radic respons absurd toler univers condemn open wide nation frontier crimin continu shut respons fight crime risk turn countri crime haven fraud prevent sem member state commiss embark wide rang stage exercis name sem stand sound effici manag make manag commun appropri effici stage involv commiss improv standard financi manag stage aim bring improv manag commun resourc member state fraud proof legisl context commiss adopt intern measur aim fraud proof legisl decis direct indirect financi implic complex opaqu exist commun legisl make eu budget vulner fraud legisl requir sustain effort long period earli warn system field direct expenditur commiss start juli project object introduct earli warn system case administr error fraud commit organis enterpris receiv direct fund commiss earli evalu effect set prioriti uclaf basi decid case receiv prioriti alloc limit resourc inspect sensit area high risk oper recipi turn requir criteria optimis divers inform dispos unit uclaf conclud decemb administr arrang joint research centr jrc carri studi develop applic pattern recognit method fraud case store commiss databas iren pre iren assess risk paramet transact financ financ commun budget descript trend period time detect heterogen amount subsidi refer transact iren case project initi intend carri period month signatur contract due staff technic problem work project start april extens deadlin deliver end march approv jrc agre includ work addit materi result exchang statist sampl method european court auditor extens end juli approv uclaf result studi real practic uclaf comput system develop due incomplet inform pre iren iren databas work pattern recognit fraud limit area iren databas oliv oil consumpt aid beef export refund resourc dg xx refus visa final payment situat remain uclaf develop systemat basi evalu inform contain databas order assist set prioriti action number action recent area custom uclaf organis seminar member state servic increas awar fraud annex iv divis respons uclaf mandat commiss decis februari uclaf respons commiss activ field fight fraud includ protect financi interest commun concept fight fraud area develop infrastructur fight fraud databas collect inform fraud case treatment inform oper measur enquiri director gener commiss respons concept manag common polici respect area includ control correct implement commun legisl uclaf depart concern cooper close coordin activ exchang inform work februari secretari gener commiss request director gener head servic respons expenditur resourc ensur element indic potenti fraud promptli systemat uclaf note april gener secretari ask director gener head servic bring guidelin set action case suspect fraud irregular breach disciplin attent servic accord note secretari gener incid knowledg offici duti inform director gener head servic director gener delai inform relev servic mention made dg xix natur case dg ix breach disciplin profession misconduct dg xx irregular relat commit authoris expenditur establish collect commun revenu uclaf matter relat case suspect fraud commun budget secur offic matter relat secur person properti build commiss includ secur inform transmiss intern guidelin introduc whistl blow mechan offici directli inform servic mention court found evid prove paragraph direct contact commiss nation judici fraud author relat fraud case transit uclaf uclaf notifi judici author member state evid suspicion specif case secur measur commiss decis novemb issu set rule secur measur applic classifi inform produc transmit connect activ european union decis aim ensur adequ protect inform hard copi electron form afford level protect grade set owner institut member state specif measur respect assign secur grade access file includ vet offici staff access sensit inform weak relat implement secur measur foreseen decis secur offic commiss undertook secur inspect premis uclaf secur inspect includ essenti aspect charact staff vet special enquiri secur inspect uclaf request vet perman offici juli perman offici request made respect temporari staff detach nation expert make half uclaf staff end octob uclaf offici vet dg xix dg xx member staff directli involv fight fraud vet secur inspect undertaken respect servic access inform relat fight fraud databas confidenti document relat staff access classifi inform enquiri made person file held commiss check possibl provid essenti secur assur recruit full time secur offic decid implement uclaf plan basic classif principl secur grade inform control document registr document classifi higher restrict time discret individu staff member ensur secur inform held uclaf matter concern grow respons uclaf year reorganis commiss servic commiss decis novemb implement matter concern scrutini suitabl staff access sensit inform court awar case prima faci unsuit commiss offici specif function access sensit inform intern administr enquiri order gain suffici evid decid case forward crimin prosecut uclaf carri administr enquiri posit result achiev case exist tourism sector dossier withheld uclaf investig incrimin document systemat destroi event demonstr uclaf grant power enabl access file held authoris offic earliest stage simpl instruct notifi uclaf case suspect fraud attempt improv situat secretari gener commiss approv april procedur uclaf carri search prior agreement secretari gener director gener personnel administr individu propos made director uclaf tabl overview method accomplish oper task uclaf show area defici exist definit power uclaf question commiss offici search file offic commiss build organis uclaf structur present uclaf consist unit horizont support task oper unit unit respons gener polici matter judici question coordin intellig inform evalu legisl structur fund domain fourth import export agricultur gt tabl gt product common market organis agricultur sixth respons resourc director uclaf support advis specif compet extern train seminar relat media coordin studi staff resourc date order fill post quickli strengthen experi fight fraud uclaf select recruit larg number nation civil servant requisit experi qualif combin financi polic custom judici tax expertis temporari contract number staff uclaf administr statu septemb shown tabl total staff perman staff temporari staff contract finish addit staff remain staff dg xix xx respons fight fraud quick recruit temporari staff help uclaf oper minimum time departur lot staff time end standard temporari contract sever problem uclaf instig procedur requir open competit recruit specialist investig uclaf consid balanc struck recruit perman staff regular rotat temporari staff second relev nation author recent develop recruit experienc nation legal expert magistr continu polici establish gt tabl gt uclaf prosecut interfac consist expert crimin law afford assist advic coordin file liaison nation judici author valuabl addit fight fraud situat improv recruit experienc magistr legal expert ensur uclaf draw experi magistr nation equival member state financi resourc court commiss estim method staff accommod cost adjust reflect uclaf mission cost estim cost uclaf mio ecu budget year addit staff accommod cost uclaf commiss expenditur fight fraud amount mio ecu estim mio ecu annex ii anti fraud appropri alloc exclus commiss includ appropri relat specif activ uclaf specialist comput programm access databas comput practic charg budget line specif case anti fraud appropri alloc direct benefit member state uclaf financ nation control structur cover expert nation investig joint investig commiss train expenditur cofin programm set control method work method oper work uclaf govern primarili inform receiv sourc paragraph assess staff uclaf decis open case relat inform receiv court sought document system case open monitor report conclud common system exist move standardis notabl intern manag system pre iren annex iii limit success clear differ unit utilis pre iren comput system rang complet utilis system minim comput tool simpl incomplet list case relat unit signific number case introduc updat system unit make full pre iren intern manag tool varieti method track case includ spreadsheet develop unit meet investig unit list manag tool reconcil number case tabl show number case held uclaf pre iren databas held form list oper unit gt tabl gt unit case assign case offic respons coordin ultim head unit number case held unit abil manag hierarchi effect monitor manag live case adequ manag inform system call question fact unit number case run hundr evid head unit inform dispos time coordin ensur case control meet standard requir hierarchi inform progress problem current case properli defin role coordin common unit structur manag report system benefit present coordin great number case person respons retain respons coordin case handl individu investig manag case file confidenti natur major case mean rightli detail case held investig coordin head unit type arrang safeguard built protect work ensur subsequ us current structur uclaf investig temporari contract remain durat year probabl signific number case chang case offic initi open case final closur file relat case properli structur order member uclaf staff case aris case examin auditor show lack standard structur case file instruct investig file structur guidelin standard document note order satisfi minimum requir crimin evid laid member state legisl file examin rang structur index annot minor collect document order ring binder common shortcom note absenc clear identif case document file list frequent date indic sourc final case summari progress mission report held file uniform content drawn time frame monthli progress report mission report complet time mission case file rare contain evid review coordin head unit carri record resourc emploi time spent case exist addit referenc system link relat case offic inherit open file suspect comparison systemat nation investig servic forc compil investig file prosecutor difficult uclaf file form basi case respect nation law disclosur evid unus materi requir nation law commiss respect make spot control regul euratom ec paragraph annex lack guidelin form content case file set minimum requir address increas size uclaf staff todai combin increas case load mean effect wai manag staff monitor case requir consequ absenc file disciplin possibl manipul file ad remov document time reduc uclaf credibl evid produc defend good legal advisor cooper member state constraint impos commiss servic field fight fraud subsequ administr judici level full scale sincer confid cooper compet bodi member state commiss anti fraud structur climat trust vital polici demand full cooper carri produc result jointli conduct investig concern success fight fraud depend extent share respons inform depart member state achiev regul ec provis aim bolster legal forc inspector find provid report prepar uclaf agent constitut admiss evid judici proceed spot check inspect prepar conduct commiss close cooper compet author member state concern notifi good time object purpos legal basi check inspect regul euratom ec stipul commiss inspector requir compli rule procedur laid law member state concern ensur draw report account procedur requir laid nation law member state concern impli uclaf cope huge varieti system procedur uclaf face legisl member state member state enforc investig bodi exist judici author specialis combat financi crime tradit enforc author polic forc kind custom investig revenu author busi supervisori author court set rule respect futur enlarg eu complic situat uclaf address problem prepar instruct carri enquiri regul uclaf possess complet set nation law rule procedur request member state receiv inevit consider delai complet instruct compil support measur experienc staff investig second member state wide rang power regul coupl fact mission regul label anti fraud enquiri experi shown action uclaf offici close scrutini legal repres organis visit problem paragraph explain uclaf date carri mission regul treatment request present relat cooper commiss member state import european nation author deal construct request present partner member state decid procedur launch commiss seiz compet nation author gather suffici evid member state seek commiss investig commiss inter alia appli protocol privileg immun european commun member state carri action privileg immun protocol grant commun pure function charact intend avoid interfer function independ commun danger interfer exist commiss oblig waiv immun inviol premis order search compet nation author articl articl protocol offici immun legal proceed respect act perform offici capac commiss requir waiv immun interest commun stake articl permiss appoint author articl staff regul offici request testifi aspect crimin case document seiz search permiss refus interest commun requir refus entail crimin consequ offici concern court identifi problem relat actual case case examin court member state start procedur request uclaf evid produc member state cooper relat case brought uclaf cooper case examin lack uclaf fulli inform reason cooper difficult pursu action case examin court commiss request delai request member state start procedur evid gave ground presum exist irregular case commiss lift immun offici twenti month request compet nation author paragraph critic level uclaf member state visit start case handl subsequ work follow improv lack consult feedback cite specif case member state contact uclaf prepar action uclaf disclos inform held member state effect search found inform relat presum fraud file uclaf problem mention fact investig start uclaf stop reason specif case concern part member state suspicion fraud report year ago allow lie uclaf long time concret action final critic made fact case work carri member state complet mission report letter forthcom uclaf case commiss servic involv agre period year common posit fraud place inform intellig system databas seek gather hitherto unavail inform relat fight fraud exploit inform context combin inform sourc coher set import instrument protect commun financi interest method process form intellig provid understand type fraud fraudster ensur commun financ protect optimum cost effici basi fight fraud involv vast amount inform detail knowledg result work effect field need initi investig stage recoveri order penalti base strategi programm publish march commiss invest lot resourc expand databas inform network develop ration integr approach tabl result term iren databas record commun fraud irregular member state limit uclaf intern case manag databas pre iren paragraph show implement complet success uclaf work iren integr iren pre iren link gt tabl gt sourc inform project uclaf integr inform manag system uim associ interpret inform intellig investig purpos area commun activ abandon iim project integr inform intellig manag system launch framework daf project document antifraud electron regist member state set unit kingdom spain portug greec displai fraud prevent detect system set project abandon member state assur perman provis data apso anti fraud polici support offic meet consider inform await approv formal agreement joint research centr jrc moment support cell exist uclaf consist offici prepar inform specif request investig develop databas hold intellig case inform beset delai problem implement low usag databas partial unreli inform held cast doubt comput tool fulli oper appear databas replac model promis featur basic databas list open case establish moment nation investig servic direct access iren pre iren rise risk uclaf nation author carri enquiri case awar duplic mission member state offici met suggest uclaf invest resourc transnat intellig work increas number inspect intellig field add success fight fraud light inform contact uclaf europol intensifi order establish intellig system european level field direct expenditur uclaf possess singl databas link inform amount establish recov case fraud irregular uclaf deal increas number case field consider introduct type databas scent system custom inform system develop custom servic member state annex iii number measur improv custom transit arrang list drawn sensit product high risk fraud earli warn system ew introduc exchang inform relat consign sensit good offic departur offic destin offic departur notifi good present member state visit ew cumbersom fulli computeris work select basi similar critic made relat request mutual assist arrang gener lot work explan reason gener request ad hoc meet exchang view motiv nation servic sourc inform novemb commiss set perman system direct notif inform relat commun fraud creat free phone number member state commiss receiv call reduc number led investig carri call prompt formal enquiri commiss make techniqu inform payment exist budgetari head suppli sum ecu result instrument confin payment case period financi follow recoveri gener overview recoveri fundament oblig logic result investig work restor equit situat relat taxpay withdraw financi advantag illeg obtain person organis fault paramet success fight fraud principl sum involv fraud irregular area resourc indirect expenditur recov member state act commun nation law commiss ensur member state make regular report commiss obligatori procedur action commun level basi legal mean commiss larg autonom respect direct expenditur report accompani statement assur execut budget court observ commiss declar amount pertain case fraud irregular chanc recoveri commiss announc annual report fight fraud refin quantit qualit improv input procedur iren financi monitor recoveri case fraud irregular cooper oper dg concern full extent capac seri problem exist uclaf plai role catalyst systemat invit authoris dg establish forward estim debt recoveri order base question debt identifi tangibl valid oblig pai uclaf send inform commun member state regul eec eaggf guarante section ec structur fund ec cohes fund regist iren databas dg xix order includ balanc sheet commit commiss histor reason commun regul eec euratom tradit resourc member state dg xix inform paper base dg xix input manual iren databas foreseen begin member state introduc inform electron system directli databas due problem member state system iren provid accur pictur situat recoveri report case fraud irregular effect recoveri procedur suffer fact dg concern cooper suffici extent tend develop singular solut specif problem signific problem slow intern administr procedur commiss member state high percentag case econom oper concern contest recoveri decis nation court figur previou annual report fight fraud reliabl paragraph tradit resourc resourc decis implement council regul eec euratom requir member state establish enter account recov amount due case fraud irregular establish commiss role ensur recoveri procedur initi complet nation author member state discharg manag consid satisfactori sum recover bankruptci laps time member state show recov exempt make commun main difficulti ensur effect financi monitor area compet involv hand entri amount account respons account servic hand investig report fraud dealt specif depart data contain iren easili reconcil data member state part separ account sole identifi amount relat fraud irregular intent separ account commiss monitor constantli resourc recoveri situat call measur feel order make inadequaci nation action due technic problem paragraph iren septemb contain inform member state systemat updat data tradit resourc year difficulti li fact juli oblig exist member state updat regularli report systemat notifi commiss amount recov amend regul quarterli detail updat statement recoveri member state case fraud irregular provid eaggf guarante section progress made recent year field eaggf guarante section case irregular commun close total case member state recov sum payabl case commiss decid connect clearanc account charg member state case commun case amount recov point case involv small sum total mio ecu case larg sum involv recoveri take long time judici procedur area eaggf guarante case notifi open total amount mio ecu legal proceed case member state itali germani brought legal proceed stress member state fulfil oblig regul eec send commun commiss mention explanatori note balanc sheet commit potenti liabil claim attach account improv legisl agricultur area council adopt regul ec measur regard beneficiari oper financ guarante section eaggf present risk reliabl implement commiss regul ec lai detail rule enter forc juli time commun law made provis list trader call black list individu compani ill intent neglig compet nation author prevent measur member state impos tighter control trader impos measur suspens payment temporari exclus uclaf set computeris system store process data make pass nation author june commun come member state receiv commiss commun member state articl regul eec longer list oper put black list fact commun made rapidli articl regul ec basi written assess intern compet administr judici author conclud basi concret fact irregular commit deliber gross neglig prejudic possibl conclus revis withdrawn subsequ basi develop judici procedur articl paragraph regul ec commiss uclaf intend examin member state reason commun case inspect uclaf treat structur fund articl council regul eec defin role member state commiss member state bear prime respons requir prevent action irregular recov amount lost inform commiss measur purpos progress administr judici proceed articl commiss power dispos check respons carri articl code conduct drawn commiss lai detail rule notif irregular member state declar void court justic consid provis articl regul eec court justic judgement question legal basi member state oblig commun case fraud irregular effect curb flow inform articl regul eec modifi state commiss draw detail arrang implement paragraph basi commiss regul ec irregular recoveri sum wrongli paid connect financ structur polici organis inform system field adopt area eaggf guarante hold member state respons neglig recoveri amount concern irregular charg amount recov member state involv basi clearanc account procedur possibl explicitli provid stage regul govern structur fund madrid european council decemb advoc extens clearanc account budgetari area commiss present octob document term appli net flat rate correct structur fund line articl council regul eec present case structur fund irregular behaviour neglig result misappropri illeg payment examin commiss cooper member state partnership arrang practic repay rare occurr amount recov redeploi reprogram benefit oper final beneficiari involv irregular specif condit member state notifi irregular accord regul eec reprogram transpar commiss includ balanc sheet commit total amount mio ecu commun regul ec expect reimburs commun budget low explanatori note give explan mention member state fail fulfil oblig systemat commun case result recoveri procedur fund redeploi switch project place irregular implement set relev rule redeploy requir develop typolog case commun establish procedur commiss depart administ report gener situat present satisfactori date vademecum establish describ irregular commun regular follow irregular commun member state made practic guidelin closur programm agre inter servic meet april repres authoris dg structur fund dg xix xx legal servic uclaf place implement satisfactori authoris dg structur fund make access iren databas uclaf note februari inform case articl regul eec appli commun regul ec receiv feed back receiv limit commun member state wrong inform incomplet case difficult identifi specif project programm concern difficult commiss monitor eventu reprogramm specif problem concern region campania itali region end directli commun case irregular uclaf number case present error omiss commun examin content file ti resourc unit uclaf consider period time case introduc iren return italian perman represent brussel examin classif commun receiv extrem difficult close programm region legal regular reliabl inform annual report fight fraud data present figur present commiss annual report fight fraud relat impact irregular commun budget show financi import irregular formal commun member state alongsid figur relat irregular detect commiss cooper member state recent public figur present type perform indic compar averag case size total irregular categori commiss present annual report fight fraud similar reflect text approv commiss averag budgetari impact case investig commiss formal commun member state mio ecu case fraud irregular notifi member state regul reach averag amount ecu commiss case detect dealt commiss close collabor investig author member state aggreg basi case account half amount involv reflect deliber choic commiss concentr effort combat organis sophist fraud fraud origin characteris particip person firm oper countri difficult member state identifi activ support commun level reliabl data court sought break figur annual report fight fraud establish provid true pictur actual situat theori figur present member state formal commun total amount transmit member state regul govern field commun revenu expenditur except resourc regist iren databas paragraph annex tabl iren case field tradit resourc transmit member state total mio ecu annual report fight fraud case total amount mio ecu footnot explain includ estim half year practic past year multipli number amount month signific differ publish figur figur iren problem relat resourc occur futur member state requir council regul ec report frequent month irregular case detect paragraph figur tabl present irregular detect commiss cooper member state compos estim financi import case held uclaf case varieti sourc theori total case held uclaf pre iren databas pre iren databas fulli oper figur unit produc sourc unit note prepar unit charg draft annual report give total amount estim financi case held examin figur show amount attribut case amount record estim vat lost commun resourc relat work cigarett alcohol task forc amount total financi impact categori amount directli compar figur formal commun member state total case tabl higher actual case held pre iren mio ecu sourc count tabl case held pre iren sourc regist fact figur present detect irregular estim report sourc commiss member state addit figur updat year reflect impact case amount recov estim case drop case initi report irregular detect commiss cooper member state subject formal commun report date fact previou year case updat rise risk case report categori doubl count uclaf case result audit carri court regist pre iren databas total amount mio ecu sourc annual report case report mio ecu iren commun member state relat case regist total amount mio ecu group member state notifi iren number irregular entiti incid gt tabl gt uclaf case leav reader annual report incorrect impress averag uclaf case greater averag case dealt member state averag uclaf mio ecu member state averag mio ecu result work specialis task group cigarett textil reflect annual report import term view caution figur estim precis figur exist actual recoveri save commun budget corrupt breach disciplin fight corrupt corrupt annex point relat abus power improprieti decis make process brought undu induc benefit organis crime corrupt affect interest union wai damag financi interest european commun undermin sound decis make distort competit challeng principl open market function intern market combat corrupt eu level recognis number initi relev fight corrupt part integr approach commiss adopt commun council european parliament order set main element comprehens union polici corrupt document repres good basi propos action commiss fight corrupt specif polici area cover intern corrupt commun institut commiss work programm fight fraud strategi tackl corrupt alloc respons respons fight intern corrupt clear note april secretari gener entitl action case suspect fraud irregular breach disciplin recal respons uclaf matter relat case suspect fraud commun budget director uclaf stress clear written refer corrupt avoid confus respons uclaf clear formal written instruct servic deal task present uclaf treat case involv volet intern express chosen uclaf limit corrupt conflict interest favourit bad manag difficult identifi case potenti involv element case concern direct expenditur case relat eaggf guarante structur fund lack clear guidelin administr investig number case expect organis size commiss standard procedur handl case adopt fact case year procedur investig case improvis case case basi clear guidelin exist administr investig carri question remain power offici uclaf secur offic term search premis sequestr properti document question offici right oblig person suspect clear stage nation prosecut author notifi import chang sphere administr enquiri judici investig take place current situat rise unaccept risk investig carri fail law relat investig case respect subsequ prosecut reject rule relat collect evid subsequ markedli member state true document person accus crimin proceed requir produc preliminari administr investig rule exclus evid illeg obtain point suspect accus person start enjoi special right charg commun silenc assist defenc lawyer accus choic vari member state implement toler polici case investig uclaf initi member staff commiss report suspicion relat offici type organis prove main sourc inform uncov corrupt practic made order foster climat type inform forward fraudul corrupt practic toler polici commiss clear unambigu cultur organis anti fraud manag prepar demonstr fact case suspect intern fraud corrupt breach disciplin mismanag investig profession manner prove disciplinari measur instig rigour transpar call toler polici implement commun institut basi strict applic rule staff regul financi regul context lack definit guidelin relat disciplinari pecuniari respons involv financi procedur ordonnateur financi control account imprest account holder criticis court oblig exist notifi respons prosecut author suspicion fraud corrupt context clear protocol immun privileg protect member manag staff case commiss requir respons judici author member state justifi request lift immun send relev document suffici basi specif nation rule procedur motiv demand present commiss persuad offici fulfil oblig grant legal protect articl staff regul context mind formal judici investig eventu trial establish person accus guilti penal law problem identifi present commiss polici clear case left drag year member staff transfer post remain organis case examin uclaf produc suffici evid corrupt due fact initi suspicion justifi uclaf uncov malpractic case difficult uclaf uncov suffici evid payment pass person european institut power search hous analys bank account action carri agreement person concern authoris compet judici author presum corrupt case examin uclaf find clear evid breach disciplin mismanag favourit conflict interest except case disciplinari procedur launch case occur administr enquiri place investig present final report uclaf cover staff regul legal text case offici charg ad hoc investig director independ dg concern encount problem transcript minut hear interview audit presenc lawyer search requisit document guidelin cover conduct investig experi rais question uclaf present structur respons deal case corrupt involv staff commiss respons incompat partnership oper dg uclaf make uclaf investig success consider establish separ unit suspicion corrupt automat commun author resourc undertak investig conclus enquiri includ member state commiss oper dg great depth find concentr uclaf commiss made major effort fight fraud relat european fund result legal administr framework fight fraud end commiss began set uclaf central servic requisit financi polic custom judici tax expertis improv secur measur intern manag procedur intellig inform system cooper respons author member state vital import evalu result achiev uclaf difficult inform recoveri commun member state includ annual report fight fraud reliabl differenti recoveri due work uclaf nation author area direct expenditur easili access inform exist total amount recov result investig effect uclaf final instrument black list fraud proof legisl introduc recent limit impact uclaf manag system hold inform statu actual case moment receiv obtain initi suspicion administr enquiri seiz nation author penal investig prosecut trial decis recoveri system evalu perform virtual imposs step ambiti programm fight fraud simultan side prevent enforc administr judici cooper import effort made put initi fulli effect convent protocol agre context pillar ratifi fraud commun budget transnat enforc agenc oper huge number procedur dispers order time consum contrast fraudster oper real time intern network contact procedur place simpli cope crimin network assist commiss inform exchang uclaf judici author member state constitut begin solut major obstacl lack common standard evid prevent member state accept evid gather member state european law enforc area clear limit object reflect specif respons institut protect commun financi interest uclaf plai difficult role administr task relat protect financi interest commun belong pillar respons relat judici investig belong pillar support independ european judici author launch direct investig bring prosecut liaison crimin law expertis interfac paragraph repres preliminari solut exist problem novemb commiss present commun parliament committe budgetari control doc sec entitl improv action incompet financi irregular fraud corrupt uclaf compet carri enquiri relat commun institut commun context consid weak legal organis framework fight fraud prioriti find solut problem propos reorganis fight fraud european level address context defin respons europol uclaf synergi effect ensur report adopt court auditor luxembourg meet june court auditor bernhard friedmann presid legal administr framework action combat fraud affect commun financi interest primarili respons member state chapter reason decid includ audit control nation level final sec stress uclaf respons enquiri activ paragraph final commiss work programm protect commun financi interest fight fraud evalu result achiev oj oj fraud frontier studi european commiss justic home affair task forc judici cooper unit intern fraud european union prepar deloitt amp touch european intern fraud group final report incompatibilité entr systèm juridiqu mesur harmonis seminar legal protect financi interest commun brussel novemb oak tree press dublin corpu juri hereinaft refer corpu juri introduc penal provis purpos financi interest european union studi carri request european parliament research associ european lawyer protect financi interest commun aegi director gener financi control commiss pari sec implement recommend sem phase ii sec sec gener guidelin detail rule repartit respons fix area agricultur custom indirect taxat inspector gener regard contact point case implic ongo manag task role monitor effect servic commiss relat regulatori framework resourc output obtain direct contact secur author member state channel secur offic march replac decis juli defin secur grade document establish secur measur applic classifi document document dg ix ref ix pt recommend final report european parliament temporari committe enquiri commun transit procedur pe def order court justic juli case imm zwartfeld ecr point action plan combat organis crime oj page decis eec efta joint committe common transit ec decemb oj sensit product product highli tax import commun attract high refund export member countri regul eec eaggf guarante section regul eec structur fund regul eec euratom resourc commiss power enforc recoveri establish debt oj annual report commiss protect commun financi interest fight fraud final page regul ec commun receiv date annual report court auditor financi year procedur laid articl council regul eec articl council regul eec member state charg fail recov sum question shown neglig oj oj franc netherland unit kingdom commiss point area export refund member state commun irregular limit ecu articl paragraph regul ec forese cumul irregular commit oper year final page case franc versu commiss judgement novemb annual report commiss protect commun financi interest fight fraud final page oj regul ec final ii octob oj articl regul eec amend council regul eec bösch report pe page uk parliament select committe european legisl fight fraud programm london page xxiii annual report fight fraud final page meantim annual report publish report subject court audit annual report fight fraud page final oj convent fight corrupt point resolut european parliament corrupt decemb rapporteur mr salisch action plan high level group organis crime oj stress import enhanc fight corrupt common opinion adopt octob negoti council europ oecd fight corrupt oj final document prepar justic home affair task forc work programm explicitli criticis european parliament pe bösch report pe page criticis inadequaci provis deal case corrupt occur commiss rank corpu juri page toler burn account august fraud frontier execut summari studi ec intern fraud european union deloitt amp touch european fraud intern disput group page opinion court auditor propos council regul euratom ecsc ec amend financi regul decemb applic gener budget european commun oj hereinaft opinion order court justic juli case imm zwartfeld ecr point bösch report pe page criticis absenc toler polici seri recent case focus attent lax financi cultur commiss allow case corrupt occur rank worryingli uninvestig consider length time court opinion paragraph speech mr klau hänsch presid european parliament address interparliamentari confer fraud organis initi committe budgetari control april solut problem uclaf tackl fraud european institut field fight corrupt question uclaf respons annex basic legisl fight fraud introduct virtual resourc commun collect member state commun fund essenti eaggf guarante section structur fund paid final beneficiari member state indirect expenditur agricultur expenditur manag nation payment agenc structur fund administ nation author respons implement commun programm region local level commiss plai import coordin monitor role recent legisl enhanc role commiss control direct expenditur manag commiss contract formal oblig incumb member state case administr energi research environ intern market industri tourism cultur audiovisu media european develop fund edf cooper countri central eastern europ phare independ state soviet union taci mediterranean countri med countri latin america asia pillar fight fraud entri forc treati european union teu establish institut framework fight fraud base pillar pillar provis commun treati object combat fraud formal enshrin specif provis commun treati treati establish european commun tec treati establish european atom energi commun teuratom treati establish european coal steel commun tecsc call pillar institut structur union articl tec teuratom tecsc state member state oblig measur counter fraud affect financi interest commun counter fraud affect financi interest member state coordin action aim protect financi interest commun fraud end organis commiss close regular cooper compet depart administr guardian treati commiss ensur oblig compli cooper member state commiss govern principl subsidiar ensur financi interest commun protect adequ amsterdam european council june consid propos treati amend protect financi interest commun danish propos includ specif legal base measur combat fraud adopt draft treati paragraph ad articl enabl measur adopt consult court auditor decis procedur qualifi major vote paragraph measur concern applic nation crimin law nation administr justic advisori committe fraud prevent februari commiss adopt decis set advisori committe coordin fraud prevent cocolaf advis commiss horizont matter relat prevent prosecut fraud legal protect commun financi interest committe made repres member state chair commiss uclaf set work parti specif question horizont regul report control actual legal framework pillar action fraud affect commun financi interest primarili respons member state mean dispos author detect monitor counter penalis fraud union budget flow qualiti inform suppli member state crucial factor guid work commiss rang polici area cover regul defin oblig commiss member state fraud irregular report respect regul govern control commun revenu expenditur gener term commun revenu instrument protect commun expenditur expenditur side agricultur expenditur appear scrutinis close expenditur structur fund custom author respons resourc part agricultur expenditur essenti liaison export import agricultur product dispos special investig unit long tradit fight fraud contrast control area agricultur expenditur structur fund respons manag agenc author respons implement commun programm region local level major unfamiliar techniqu combat larg scale sophist fraud tend tradit audit account check necessarili effect detect larg scale organis crime recent year proport commun budget alloc agricultur guarante expenditur decreas whilst expenditur structur action increas focu commiss fight fraud effort review target reflect chang council regul ec fix horizont rule commun control measur administr penalti area pillar includ time definit irregular cover fraud abus law failur discharg oblig commun legisl jeopardis financ institut expenditur revenu side recoveri benefit grant regul stipul condit measur commun administr financi penalti impos legal natur person commit offenc notion liabil defraud act behalf cover bodi corpor correspond decis make power busi question bear respons held liabl crimin law provis made econom oper held liabl offenc commit staff undertak behalf regul control mechan set gener framework inspect detail arrang spell specif regul spot check inspect carri commiss regul govern individu sector regul report gt tabl gt wide rang inform receiv legisl provid transpar need commiss financi administr judici monitor case oper inspect regul administr cooper council regul eec establish procedur mutual assist author respons member state agricultur custom matter condit cooper commiss exchang inform case materi fact establish investig council adopt regul ec replac council regul eec order improv organis measur combat fraud guarante consist protect commun extern border step mutual assist administr cooper council regul eec lai arrang administr cooper field indirect taxat structur fund administr cooper govern partnership principl impli close dialogu commiss compet nation author central region local level stage program articl council regul eec requir partnership exercis full respect institut legal financi compet partner regul control council regul ec euratom protect commun financi interest adopt twin track approach question spot control side gener oblig set articl regul tradit check carri member state task harmonis check ensur compar level stringenc commun left sector commun legisl side articl regul lai rule check carri commiss detail provis council regul ec euratom sector legisl member state respons ensur legal regular oper recov revenu expenditur oper financ eaggf guarante structur fund action prevent prosecut fraud irregular offenc recov amount evad wrongli paid commiss task monitor smooth work relev procedur specif regul give power conduct direct spot inspect initi nation author conduct special inspect commiss offici part tabl gt tabl gt anti fraud check inspect regul euratom ec enter forc januari commiss horizont legal basi conduct specif anti fraud check inspect direct inquiri oper complement current check carri commiss servic ensur commun regul properli implement member state regul strengthen power commiss carri spot control member state legal framework commiss empow oper defin member state fundament respons matter remain unchang subsidiar principl commiss conduct anti fraud check inspect add regul defin area spot check inspect carri detect transnat irregular irregular involv econom oper member state detect irregular situat member state requir spot check inspect strengthen case order improv effect protect financi interest ensur equival level protect commun request member state concern regul addit econom oper receiv monei commun budget ow monei spot check inspect carri oper supplier carrier insur commiss agent entitl access inform document sampl enter busi premis nation inspector seek assist author member state pillar titl vi teu make provis form intergovernment cooper field justic home affair pillar titl deal matter common interest notabl combat fraud intern scale judici cooper civil crimin matter custom cooper cover polic cooper specif area notabl form intern crime includ aspect custom cooper connect organis union wide system exchang inform european polic offic europol articl member state inform consult council view coordin action end establish cooper compet depart administr council adopt joint posit approv joint action draw convent protocol initi member state commiss articl order reduc inconsist law fraud member state provid breed ground intern fraud commiss present basi articl propos council instrument establish convent protect commun financi interest crimin law juli council approv act draw convent protect european commun financi interest purpos establish common definit fraud offenc damag commun budget enshrin principl specif offenc crimin law member state introduc provis penalti jurisdict extradit mutual cooper fraud involv ecu made extradit offenc punish imprison person power decis busi made crimin liabl albeit accord principl defin nation law convent includ rule centralis prosecut extradit prosecut principl septemb minist justic sign protocol convent relat corrupt detriment commun financi interest main purpos protocol fill gap exist crimin law corrupt link protect commun financi interest involv commun nation offici commiss accompani propos draft treati instrument respons crimin law offici servant european commun discuss ground resolut pass march european parliament ask commiss articl treati draw legal instrument deal liabil offici charg expenditur commun budget council adopt basi articl act drew convent fight corrupt act need purpos improv judici cooper crimin matter member state protocol draw convent direct act corrupt involv offici european commun offici member state gener corrupt commit context fraud commun budget offenc cover act omiss european offici assimil nation offici crimin law take account immun confer protocol privileg immun commun member commun institut assimil polit counterpart nation level offici author member state claim jurisdict crimin case involv european offici emploi commun institut establish territori convent protect european commun financi interest specif area set basic principl complement instrument protocol judici cooper protocol provis relat respons legal person criminalis monei launder confisc proce fraud cooper commiss nation prosecut author member state relat fraud corrupt monei launder rule exchang inform judici author commiss render technic oper assist case commiss hellen republ ecr paragraph regul protect commun financi interest adopt articl tec unanim appli select committe uk parliament european legisl fight fraud programm london page xxiv decis ec oj natur task sector committe committe mutual assist advisori committe resourc stand committe administr cooper field indirect tax subcommitte group irregular agricultur sector group recoveri advisori committe resourc anti fraud group stand committe administr cooper field indirect tax deal fraud prevent maintain note commiss decid octob detail guidelin financi control execut member state oper financ structur fund regul ec octob oj oj regul appli expenditur tradit resourc vat cover regul concept irregular cover simpl omiss due error neglig harm effect commun budget intent deliber act correspond part restrict concept fraud defin penal convent council regul ec euratom oj oj regul ec mutual assist administr author member state cooper commiss ensur correct applic law custom agricultur matter oj oj regul amend council regul eec oj oj vat area impact union budget convent set european polic offic oj featur make nation system incompat highlight number studi corpu juri studi carri direct professor delma marti annual report fight fraud final oj march unit kingdom present propos joint action crimin penalti oj oj protocol statu bind forc convent adopt procedur provid titl vi treati european union notabl ratif nation parliament oj oj purpos convent passiv activ corrupt defin similar protocol oj annex ii financi resourc fight fraud gt tabl gt annex iii databas iren databas iren irregular enquiri exploit databas oper decemb octob contain detail case fraud irregular eaggf guarante section resourc structur fund mutual assist base obligatori commun present member state inform practic adopt commit irregular manner irregular discov nation author record irregular financi consequ possibl recoveri judici administr procedur institut gt tabl gt stage commun distinguish irregular result cleric error repres fraud act neglig fact major case intent natur serious irregular appar administr judici procedur lengthi iren databas design partli systemat follow case fraud irregular commun member state partli serv sourc intellig databas suffer long delai report incomplet record absenc credibl check inform furnish lack user friendli individu case systemat report essenti detail locat incid name individu entiti involv limit concret investig work pre iren databas principl pre iren databas uclaf intern case manag databas inform case presum fraud uclaf carri enquiri subject specif commun member state theori inform suppli relat identif case categori type programm countri region type irregular amount involv particular fraud techniqu irregular proceed motion object base evolv valuabl manag tool enabl investig manag case autonom charg manag gener investig busi produc summari tabl foreseen facilit correl inform improv program uclaf oper field frame intellig strategi view obtain pictur fraud prevent econom financi crime pre iren core intellig base strategi centralis inform manag analysi case introduc start point target oper measur commiss pre iren oper experiment basi made begin april total case manag databas relat structur fund direct expenditur common market organis agricultur case export import agricultur product agricultur resourc custom duti iren databas commiss start develop integr inform system account inform sourc foreseen base integr inform system version iren databas merg previous separ databas iren pre iren databas set direct link mutual administr assist messag impact commun budget databas iren mere databas record inform fraud case manag tool due technic problem iren oper scent scent system custom enforc network system oper complement scent taxat system develop stage system exchang inform indirect taxat scent network ci custom inform system oper databas inform data person vehicl good pattern fraud exchang member state scent network termin instal link offic point entri exit union commun hour dai dai week central author commiss depart ci specif oper surveil consign sensit good transit procedur maritim surveil commiss user support technic matter train user member state annual report final page annual report fight fraud page member state adopt titl vi context convent inform system field custom convent drawn inform polici custom purpos convent ratifi annex iv prevent action action area custom commun march commiss adopt april commun emerg measur put place transit task forc present commun futur transit system commiss cooper close european parliament temporari committe inquiri articl ec treati commun transit procedur final decemb european parliament council adopt action programm custom commun custom object programm improv effect custom action uniform control extern commun border seminar part gener train polici commiss uclaf organis seminar acquaint nation anti fraud servic administr manag commun fund european dimens fraud gener basic cours run member state commiss concentr target scheme specialist depart manag commun fund judici author train scheme appreci member state commiss commun march fraud transit procedur solut foreseen perspect futur final sec final commiss action counter transit fraud final inform annual report page pe def decis ec oj commiss repli introduct scope audit commiss welcom opportun stock progress made fight fraud provid court draft report effect uclaf depend larg extent qualiti cooper member state structur main observ commiss welcom endors court commiss commit fight fraud improv legal administr framework result commiss extrem concern convent legal protect financi interest commun protocol convent fight corrupt ratifi member state point member state undertaken european council amsterdam june ratifi instrument mid follow close progress meet commit wider rang examin link uclaf control polic servic provid basi appreci arrang put place relat case suspect fraud corrupt institut commiss establish clear polici commit seri action includ establish formal decis uclaf role power commun novemb sound financi manag administr improv action incompet financi irregular fraud corrupt sec point secur measur commiss undertaken number initi provid progress increas secur uclaf comment point commiss agre number temporari staff uclaf proport total staff high major temporari agent come end contract period autumn summer plan establish convers substanti number post perman post temporari post vacant provid balanc perman offici temporari staff ensur proper continu point current situat larg part due decis budgetari author increas staf uclaf person temporari agent advantag recruit substanti number temporari agent period allow uclaf recruit specialist expertis level constitut multi disciplinari team quickli oper gener statement effect uclaf databas specif context rapid evolut uclaf year rise continu evalu uclaf relat inform system present uclaf depend larg extent system run outdat softwar uclaf role present system repres transit arrang phase entri oper integr iren databas commiss refer commun novemb explain commit ensur case ground prosecut crimin law dealt quickli effect formal commiss decis prepar establish uclaf role power relat contact nation judici author true nation legisl requir import conduct investig regul ec point dealt detail comment point commiss agre action need improv procedur design track stimul recoveri action member state underlin progress achiev date includ introduct report system structur fund amend regul eec improv system resourc report ongo work context sem put place financi correct mechan exist agricultur domain area resourc structur fund addit computeris system establish area facilit record follow action commiss agre date result call black list procedur satisfactori examin mean encourag member state activ area point relev legisl member state insert name call black list commiss emphasis fundament reform provid sem specif action aris implement sem refer relat point studi carri joint research centr jrc suffer delai coverag alter result agreement reach carri studi commiss concern court affirm figur publish commiss annual report fight fraud mislead commiss examin close present annual report ensur origin calcul number case amount involv explain commiss point fundament problem relat estim impact fraud commun budget figur formal commun member state framework provid regul applic domain lead systemat underestim problem evidenc grow import case fraud identifi commiss collabor specialist anti fraud servic member state commiss monitor report case evolut recoveri parallel record case formal commun member state complex difficult exercis care verif need iren databas special featur ensur proper correl case commiss refer commun novemb sec establish clear polici line set motion creation procedur formalis exist procedur commiss organis fight fraud strategi commiss fight fraud commiss decid februari ref sec centralis oper anti fraud activ uclaf affect dg vi xxi set uclaf mandat relat anti fraud polici uclaf charg inter alia protect financi interest commun concept fight fraud domain court mention point report led seri legisl initi control power administr sanction crimin law mention part draft report activ import present futur context legisl possibl provid articl treati amsterdam develop framework establish counter fraud continu work corpu juri project context notion singl judici space repres area consider import transfer human resourc uclaf involv dg vi xxi oper budget transfer limit dg vi xxi maintain appropri share budget line part budget part due action european parliament number budget line creat support uclaf activ subsequ number merg give current situat shown annex ii court report note annex ii budget line uclaf authoris offic joint authoris offic council action plan independ commiss anti fraud work programm cover wide rang subject fall compet uclaf specif task number issu rais action plan reproduc commiss work programm negoti led adopt action plan uclaf repres number point insert initi commiss broaden scope cover area commun interest fraud prevent sem commiss agre exercis fraud proof legisl propos requir sustain effort appli continu legisl initi set prioriti studi hamper incomplet pre iren iren databas domain question chosen repres sensit area administr arrang jrc made clear part specif studi concentr area chosen uclaf refus dg xx visa relat formal problem present dossier aros problem identif subhead budget nomenclatur type expenditur problem encount number servic appropri budget line discuss dg xx problem resolv final payment approv commiss point detail examin result studi ongo stage develop inform evalu accomplish iren databas oper establish uclaf inspect prioriti guid histor develop report fraud case ongo intellig work evalu polici risk evalu control report suppli commiss servic natur uclaf activ relat target anti fraud investig intellig oper lend easili set audit programm approach design provid wide coverag area commun financ risk work continu develop instrument establish prioriti secur measur commiss accept detail rule decis secur fulli implement uclaf point essenti featur implement decis person vet regular access document classifi confidenti result uclaf launch vet procedur full time offici procedur involv enquiri member state origin offici question compet nation author part year finalis decid concentr perman offici popul uclaf temporari agent nation expert gener rule select servic deal sensit inform subject vet procedur fact temporari agent nation expert contract limit durat temporari agent contract expir period septemb april intent appli vet procedur futur recruit post interim advic document classif circul unit uclaf measur ensur adequ protect storag facil exist gener protect uclaf premis special attent comput secur import establish integr databas iren result work undertaken secur offic supplement detail studi jrc context uclaf secur concept comput result process implement ongo work finalis iren note secur inform transmit electron cover pertin commiss decis inspect uclaf secur offic wide rang review includ document physic inform technolog personnel secur recommend vet found paragraph secur offic report practic secur offic carri routin check person file commiss staff purpos secur clearanc clearanc govern nation procedur includ citizen right legal evid crimin activ thrown procedur commiss intend place greater emphasi ensur implement aspect relat secur point post assign purpos recruit full time secur offic uclaf offici work uclaf transfer duti servic note servic uclaf access databas formal commun member state case investig uclaf addit access allow offici servic categori case case nomin data access restrict case direct relev servic intern administr enquiri commiss agre formalis reinforc exist procedur uclaf act intern case reason commiss issu commun novemb sec formal commiss decis uclaf power includ element set commun prepar point relat refer tourism sector destruct document refer start case predat creation uclaf oper unit respons matter specif point relat question commiss offici search file offic commiss build draft decis power uclaf refer previou paragraph note court instanc judgement march case tzoano commiss confirm commiss document offici offic comput prior initi disciplinari proceed context intern administr investig aspect judgement examin carefulli prepar draft decis power uclaf organis uclaf staff resourc date commiss welcom court endors polici relat establish interfac liaison function nation judici author line role commiss call plai convent legal protect financi interest commun protocol ratifi articl protocol line commit anti fraud work programm commiss creat interfac liaison cell unit uclaf respons gener affair legal matter clear extra human resourc court recommend magistr nation equival member state implement work method differ pre iren comput system reflect extent differ type work carri investig unit explain comment point work unit intellig base type work suit case case follow pre iren design commiss point current iren project design provid common basi manag case uclaf system oper unit unit parallel migrat window nt greatli improv transpar system authoris manag time improv secur context current reorganis uclaf attent ensur defin role coordin iren structur manag report system emphasis high number case inevit put pressur coordin view limit resourc uclaf manag casefil commiss accept investig dossier properli structur wide varieti subject treat uclaf legal procedur framework appli imposit singl structur difficult step develop standardis procedur uclaf establish vademecum oper spot check council regul ec view import uclaf report input prosecut member state due stand accord virtu regul area present report import mission led uclaf countri mission report subsequ judici proceed aspect uclaf dossier care point stress relat prepar investig mission report uclaf establish standard layout includ resourc countersign investig respons relev head unit director uclaf issu guidelin standard document note satisfi minimum requir crimin evid laid member state legisl present problem relat wide varieti situat encount commiss underlin natur role uclaf relat investig intellig work overwhelm bulk investig casework carri specialist servic member state deriv divis role uclaf servic limit resourc uclaf prepar file prosecut servic case carri nation servic input uclaf uclaf addit uclaf mark differ type activ carri enquiri unit unit oper case case basi intellig orient uclaf oblig pragmat approach develop work context role rapidli develop addit multi disciplinari natur fact creat amalgam previous separ sector account full examin aspect uclaf work launch context ongo work applic regul ec point stress number case notabl case task forc signific amount work intellig case base file creat intellig file includ detail case member state oper assist uclaf relat specif point file manipul point presuppos action part offici warrant disciplinari measur link issu secur procedur uclaf central archiv redesign enabl file reconstitut basi regist incom outgo document backup investig enquiri file uclaf examin intern secur procedur point cooper member state constraint impos commiss servic true regul ec requir uclaf inspector compli nation rule procedur member state carri control commiss agre court present difficulti uclaf inspector emphasis regul requir commiss account nation procedur establish control report practic depend natur procedur requir commiss appli obligatori circumst respect contradictori procedur case minor procedur undermin valid report word insist commiss negoti text precis reason put forward court case joint control carri commiss inspector benefit expertis agent member state accompani oblig provid assist proper carri control vademecum investig guid applic regul conform commit made commiss council regul adopt court note regul appli occas time audit commiss emphasis number import element aris put place practic provis year oper creation vademecum put place commiss procedur authoris uclaf investig intern train uclaf investig seri contact nation administr launch control mission condit work action provis regul start clear solid framework note visit court audit team number case applic regul doubl clear view new regul legal effect oper context uclaf begin process establish note commiss report council experi regul end vademecum subject continu review treatment request present gener commiss point difficulti aris organis individu member state servic lack case servic overview happen member state pose practic problem cooper casework member state decentralis anti fraud activ uclaf central point refer establish central servic parallel uclaf addit specif legal problem casework aris justifi link problem structur uclaf oper role relat member state commiss point case mention court point member state start procedur request uclaf led substanti recoveri action member state question case hand judici author case cite court request made delai case hand judici author case involv lift immun offici difficulti initi request result prolong exchang correspond matter eventu resolv relat point commiss make comment commiss understand case prompt comment lack consult feedback case judici enquiri launch member state reason relat protect secreci judici procedur provid detail feedback member state factor longer appli administr inform specif case involv claim disclosur inform uclaf receiv inform directli implic oper member state search place uclaf establish link inform member state oper time provid relev author prior oper commiss point case court statement investig stop reason base continu case case refer court uclaf long time concret action substanti difficulti organis enquiri mission countri prevent rapid conclus case collect document need carri enquiri member state concern month case advanc joint uclaf member state mission countri substanti fraud identifi case involv refer court statement paragraph lack feedback letter mission report result formal commun administr question novemb case refer court relat issu fraud place issu concern interpret complex legal provis requir exhaust analysi commiss servic inform intellig system databas true court point number user iren databas limit born mind current version iren replac year system develop requir knowledg specif outdat comput languag oper result uclaf restrict small number train oper spite number user suffici accur indic system criteria account frequenc length consult statist calcul centr luxembourg iren held import databas term size basi small number user account regular substanti activ mention commiss process replac outdat comput structur design origin uclaf role mind improv pre iren databas consider evolv incept ran basi iren suffer specif comput languag part process modernis adapt situat expect situat improv shortli integr iren pre iren version iren implement project uclaf integr inform system uii project financ jrc context institut support project abandon result basi project surcom iim integr intellig manag system ongo apso anti fraud polici support offic propos jrc intern organis support work uclaf practic jrc opt interservic agreement support agre annual work programm uclaf jrc context jrc valuabl support uclaf develop tool system iren databas successfulli implement context current reorganis uclaf plan devot resourc intellig work base data analysi commiss data bank note import part uclaf intellig work carri oper unit part oper task forc commiss accept consider problem develop commun system databas point uniqu experi problem context replac outdat inappropri system type complex inform manag system court call potenti problem occur underestim believ iren system provid solid foundat reliabl effect manag case commun member state investig uclaf risk uclaf member state run enquiri case unknown exist small member state oblig advis commiss case fraud irregular light uclaf concentr import transnat case member state inform work work task forc ad hoc commun inform vast major uclaf enquiri area direct expenditur carri partnership author member state iren includ featur correl overlap case true uclaf provid substanti ad intellig work area receiv attent commiss fulfil formal control inspect function commun legisl addit intellig link establish result oper activ relat europol contact establish complex issu take wide varieti area custom agricultur expenditur question principl relat legal base present uclaf discuss establish protocol europol provid council action plan combat organis crime step increas cooper provid commiss annual anti fraud work programm point institut inform system understood requir current legal framework amount recov direct expenditur case list pre iren databas core databas commiss account access uclaf direct expenditur case list pre iren iren applic specif cover area question earli warn system ew put quickli order respond crisi situat result compromis made term fulli computeris note ew replac exist transit procedur basic weak transit system requir full computeris subject commiss led project member state respons dg xxi extent improv gradual introduc ew introduct repli function relat request inform uclaf ask member state inform specif object view polici inform nation servic result work take point nation author context mutual assist committe provid council regul eec financi follow recoveri gener overview commiss share court view import dispos accur inform recoveri action member state integr iren databas expect mid assist commiss monitor recoveri situat monitor number import tradit resourc case regard tradit resourc case fraud irregular databas receiv recent inform member state includ updat electron network relat footnot number note commiss envisag anti fraud work programm introduct administr sanction area direct expenditur addit consider provid contract public servic natur base public commun law conform articl treati provid recoveri decis directli enforc commiss absenc accur pictur situat recoveri tradit resourc aris report case fraud irregular aros mid member state oblig follow format submit report regul ec amend regul eec forc juli member state report oblig defin introduct integr iren databas enabl commiss obtain view recoveri situat base data suppli member state tradit resourc juli member state formal oblig commun commiss state recoveri case report regul eec regul ec forc basi computeris system commun ownr commiss posit monitor recoveri result improv transpar present annual report consider time collect inform case commun juli commiss monitor activ entail constant examin recoveri case review situat recoveri addit commiss monitor individu ultim discharg number signific case identifi risk analysi budgetari author regularli inform outcom monitor action commiss consid member state regularli updat fraud report experienc technic problem commiss continu follow situat carefulli eaggf guarante section commiss continu effort clarifi recoveri situat older case case report true end amount involv case commun recov recoveri order challeng pend court member state request commiss accept amount longer recover commiss systemat includ forthcom decis clearanc account procedur amount recoveri immin member state provid suffici element exclud irregular neglig attribut commiss fail charg amount member state accord articl regul eec necessarili wait final outcom proceed pend court improv legisl agricultur area commiss concern lack commun member state intend review oper procedur structur fund commiss undertak provid inform potenti claim aris establish fraud irregular structur fund explanatori note balanc sheet commit member state oblig commun case irregular structur fund uclaf monitor commun examin case attent wai ensur includ formal commun typolog establish uclaf commun nation author directli bilater basi meet advisori committe cocolaf seminar support uclaf point case receiv form region campania end return italian perman represent formal commun case respons member state region term relev legisl reliabl inform annual report fight fraud reliabl data practic includ estim half year concern provis regul eec commiss obtain half year figur time incorpor annual report court rightli point make estim occur futur amend provis relat commun case note precis purpos commiss propos amend regul eec commiss believ figur loss commun resourc deriv vat element fraud relat cigarett underlin commiss attach great import idea obtain accur pictur understand past estim sole base formal commun member state underestim real situat accept amount question directli compar tradit resourc commun member state natur revenu involv measur futur report footnot tabl report origin natur figur previou year explain text report commiss fact figur irregular case detect commiss estim futur report understood natur investig work commiss alert doubl count case expect iren system give assur case count system facilit updat case practic detail sourc case investig commiss annual report commiss explain concentr complex transnat case major crimin network oper member state treat case case consid common link member state commiss take overview individu member state necessarili relat case report court case shown sourc subject intern review commiss take point precis figur save recoveri aris intellig investig work task forc difficult quantifi examin wai make clearer benefit work compromis ongo oper activ corrupt breach disciplin fight corrupt commiss refer commun novemb set polici relat anti corrupt work institut alloc respons commiss commun novemb clarifi respons uclaf relat corrupt case lack clear guidelin administr investig commiss commun novemb basi standardis procedur question rais court relat power uclaf treat formal decis commiss uclaf power relat notif judici author practic uclaf notifi author establish ground born mind purpos uclaf investig establish fact subsequ judgement made author commiss consciou ensur protect right individu respect law relat investig point uclaf polic judici power enquiri case suspect corrupt fraud institut necessarili administr enquiri design establish fact result give reason crimin action place file pass nation judici author decid crimin action place case result investig give rise decis commiss open disciplinari procedur reflect formal decis power uclaf attent paid issu implement toler polici commiss posit set commun novemb commit clear line case suspect intern fraud corrupt addit commiss recent made propos oj page provid disciplinari measur payment compens authoris offic commiss commun novemb clear issu inform prosecut author commiss agre relev document necessarili commun provid request lift immun motiv underlin fact order lift immun commiss receiv properli motiv request order decis problem identifi commiss commun novemb clarifi commiss polici note practic extrem difficult obtain proof corrupt polic judici author power obtain proof alert exist case commiss refer recent judgement court instanc case tzoano commiss comment relat point court clear view right commiss carri administr enquiri prior disciplinari proceed commiss intend limit resourc uclaf reinforc team deal anti corrupt matter creation specif sector respons case exist unit stage resourc separ unit conclus commiss appreci recognit effort made fight fraud aspect strategi implement fact uclaf current structur exist fulli oper form end take time fulli implement action result action commiss accept work continu improv recoveri complex difficult task involv player differenti recoveri due work uclaf due nation author gener rule justifi natur cooper commiss member state major case treat uclaf result cooper work nation author end result term recoveri sole attribut commiss uclaf area direct expenditur situat inform recoveri contain pre iren databas held uclaf commiss implement integr manag system high prioriti expect implement version iren provid mean ensur rigor control cross referenc case formal commun member state uclaf work commiss consid highest prioriti member state ratifi convent protocol quickli commiss share view express court problem aris exist agenc organis member state respons action fight fraud pleas note gener trend creat central bodi wide respons proper overview activ member state relat european union interest case franc itali denmark portug sweden uclaf establish specif cooper agreement varieti agenc ensur wide cooper take place commiss continu work corpu juri studi order examin option legisl initi area enforc provid anti fraud work programm final commiss reflect establish agreement institut authoris uclaf provid technic advic anti fraud investig annex point commiss report reflect group intergovernment confer propos modif treati relat inclus specif legal basi measur combat fraud text articl treati result commiss initi commiss note paradox council budgetari author decid budget basi qualifi major adopt measur control expenditur fight fraud absolut major annex point note regul ec power control specif provid commiss addit sector power control exist prior adopt regul