council resolut decemb legal protect financi interest commun council european union regard treati european union regard council resolut novemb protect financi interest commun council repres govern member state meet council state cooper member state prevent combat fraudul practic harm financi interest commun enhanc compat norm legal administr provis member state conduct sanction take consider studi relationship commun law nation crimin law conduct ad hoc work parti commun law nation crimin law take consider compar studi law regul administr provis member state applic fraud commun budget report june greek presid regard studi system administr crimin penalti member state gener principl applic commun penalti conduct commiss propos commiss council regul ec euratom protect commun financi interest regard council resolut novemb protect commun financi interest council state prejudic commun compet question protect financi interest commun examin light cooper introduc pursuant titl vi treati consid examin measur achiev greater degre compat law regul administr provis member state effort combat fraud harm financi interest commun regard presid conclus european council corfu june state european council ask justic home affair council reach agreement tackl crimin aspect fraud report back meet essen decemb regard draft council decis joint action basi articl treati protect financi interest european commun present unit kingdom regard draft commiss council act establish convent protect commun financi interest regard report court auditor annual report financi year present novemb recal council invit european parliament give view abovement draft recogn afresh protect financi interest commun inter alia crimin sanction note connect crimin provis protect commun financi interest exist area member state wide variat constitut offenc legal consequ gap affect cooper member state opinion take account exist distribut respons member state commun crimin law member state made compat interest effect deter combat crimin offenc financi interest commun improv cooper crimin matter member state call member state ensur oblig aris articl subparagraph treati establish european commun fulli implement welcom effort strengthen legal protect financi interest commun develop minimum standard protect member state crimin law connect improv cooper combat fraud opinion legal instrument establish protect nation crimin law financi interest commun request elabor legal instrument basi draft unit kingdom joint action commiss convent member state take account inter alia guid principl purpos instrument definit fraud drawn refer subject condit term defin close intent act omiss includ incorrect statement conceal fact violat duti disclosur result damag budget commun budget manag behalf involv hand misappropri wrong retent misappl fund hand wrong diminut revenu member state appli fraud sanction account serious conduct concern fraud amount fund defin involv regard crimin imprison attempt assist induc commiss fraud member state compet prosecut relev crimin offenc commit part territori principl member state prosecut nation commit relev crimin offenc wholli territori extradit sole nation relev offenc fraud financi interest commun involv member state state cooper effect relat offenc mutual assist extradit transfer crimin proceed enforc foreign crimin sentenc principl ne bi idem appli case fraud extradit offenc mutual assist extradit provid relev offenc refer involv violat custom provis provis ad tax addit crimin sanction natur person relev crimin offenc condit defin impos crimin sanction legal person member state measur punish fraud refer involv offici european commun respect offici member state effect measur punish briberi involv offici european commun relat financi interest commun member state law monei launder extend protect commun financi interest oj commiss opinion scope instrument addit includ gross neglig provid draft