resolut council repres govern member state meet council novemb protect financi interest commun council european commun repres govern member state european commun meet council concern fraud includ tax evas custom fraud commit larg scale intern impact consciou import take effect power measur aim prevent combat inadmiss practic harm financi interest commun appreci recognit effort made part commiss european commun expos prevent fraud relat incom expenditur commun consciou great concern exist european parliament european court auditor extent fraud believ commit expens financi interest commun awar regard report resolut european parliament octob legal protect financi interest commun recal statement made council juli fight fraud affect commun budget recogn larg scale fraud relat incom expenditur commun assum cross border form increasingli free movement good person servic capit increas risk organ fraud offenc internation convinc respons rest commun institut member state sphere compet close cooper suitabl measur analys prevent combat phenomenon recogn commiss propos date draft amend commun treati permit adopt common rule protect crimin law financi interest commun receiv favour opinion council light recent develop reason examin merit propos stress interest develop start framework intergovernment confer polit union trust suitabl attent paid problem relat combat fraud financi interest commun recogn context polit union defin structur consider member state matter common interest area justic intern affair envisag measur combat fraud financi interest commun appropri dealt framework resolut intend prejudic decis framework view combat fraud intern dimens topic address arrang hope emerg intergovernment confer perspect point cite note propos bring form voluntari cooper interest member state set easili gener access document network scientif inform relat cross border crime includ fraud commun level improv contact european scale respect project scientif research form cross border crime note interest report submit relationship commun law crimin law report result studi ad hoc group govern expert context european polit cooper opinion studi continu take account judgment court justic case pend relev legal develop provision invit ad hoc group govern expert context european polit cooper pursu task decis light structur result intergovernment confer polit union instruct ad hoc work parti council examin meantim commiss propos date draft amend commun treati permit adopt common rule protect crimin law financi interest commun take account recent develop order evalu us actual view member state simpli adopt gener specif measur ensur uphold commun law effect oper commun likewis import place effect function system instrument administr crimin cooper purpos prevent combat infring commun law practic interest commun damag invit member state parti relev convent field judici cooper crimin matter state cooper member state prevent combat fraudul practic harm financi interest commun enhanc compat norm legal administr provis member state conduct sanction emphas urgenc commiss complet studi undertaken request commiss conduct compar law studi abovement legal administr provis member state order action achiev greater compat provis request commiss pai attent compar studi aspect definit concept fraud levi fraud subsidi fraud compon offenc territori applic applic sanction liabil includ liabil legal person invit commiss submit result studi forum part resolut prejudic question distribut compet commun member state