Abstract
One of the crucial principles of the European Union is the principle of loyal cooperation. This principle seems to be weakly applied in the EU’s daily work. The discussions on the construction of EPPO are testifying thereof, for example regarding the question how competences regarding VAT fraud should be dealt with. The underlying problem seems to be the nationalistic approach of the Member States, neglecting the many mechanisms EU law already provides and thereby hampering European cooperation required to combat more effectively VAT fraud. As a response to this ineffective fight against VAT fraud, the European Court of Auditors (ECA) recommends on the basis of a Special Report to integrate VAT fraud in the PIF directive. A complex initiative like the establishment of EPPO should be evaluated on the basis of a multidisciplinary investigation. Questions regarding its organizational effectiveness and its cooperation with other organizations demand for such an approach. The issue ‘Is that value for money for EU citizens’ should be an important element of a multi-disciplinary audit by ECA on the effectiveness and cost-effectiveness of a mechanism such as EPPO. The most probable outcome thereof would be: a chronicle of a failure foreseen.
The author is a Member of the European Court of Auditors.
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Notes
- 1.
Article 4(3) TEU 1992: “Pursuant to the principle of sincere cooperation, the Union and the Member States shall, in full mutual respect, assist each other in carrying out tasks which flow from the Treaties.
The Member States shall take any appropriate measure, general or particular, to ensure fulfilment of the obligations arising out of the Treaties or resulting from the acts of the institutions of the Union.
The Member States shall facilitate the achievement of the Union’s tasks and refrain from any measure which could jeopardise the attainment of the Union's objectives.”
- 2.
Treaty of Amsterdam 1997, Article K.1: “Without prejudice to the powers of the European Community, the Union's objective shall be to provide citizens with a high level of safety within an area of freedom, security and justice by developing common action among the Member States in the fields of police and judicial cooperation in criminal matters and by preventing and combating racism and xenophobia.”
- 3.
See Chap. 12.
- 4.
Commission of the European Communities 1985. A direct consequence of this programme was to remove all barriers to the free movement of goods, services, people and capital.
- 5.
CVCE (2016).
- 6.
European Court of Auditors 2015, p. 9.
- 7.
European Court of Auditors 2015, recommendation No. 8.
- 8.
European Court of Auditors 2015, recommendation No. 14: In order to effectively protect the financial interests of the European Union, “the European Parliament and the Council should: (a) include VAT within the scope of the proposed directive on the fight against fraud to the Union’s financial interests by means of criminal law (PIF directive) and the regulation on the establishment of the European Public Prosecutor’s Office (…)”.
References
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CVCE (2016) The removal of barriers to intra-Community trade. Available at http://www.cvce.eu/content/publication/2003/3/27/d9c4a1fa-be1a-44fb-a1d6-05b022b2eeb3/publishable_en.pdf. Last accessed January 2017
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Brenninkmeijer, A. (2018). The European Public Prosecutor’s Office: A Chronicle of a Failure Foreseen. In: Geelhoed, W., Erkelens, L., Meij, A. (eds) Shifting Perspectives on the European Public Prosecutor's Office. T.M.C. Asser Press, The Hague. https://doi.org/10.1007/978-94-6265-216-3_13
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