Contents
Terms of Reference
Summary
Chapter 1: Introduction
Chapter 2: The EU Dimension I-Levels of fraud
on the EU's budget
The EU's budget
Responsibility for the EU's budget
Box 1: Recent Commission Legislation
The Commission's annual report 2011
Box 2: Fraud and irregularity
Box 3: OLAF case example one: fraudulent
use of EU funding in a Member State
Comparison with UK figures
Accuracy of the Commission's figures
Member States' responsibility to report fraud
Chapter 3: Levels of fraud in the UK
Estimated levels of UK based EU fraud
Duty to report fraud to the Commission
Who leads the UK's fight against EU fraud?
Chapter 4: The EU Dimension II-The proposed
Fraud Directive
The Directive on the protection of the financial
interests of the EU by the criminal law
The Government's view of the Directive
Value Added Tax
Box 4: MTIC/Carousel fraud in the EU
Is MTIC fraud, fraud against the EU's budget?
Chapter 5: The EU Dimension III-OLAF
OLAF's role
Box 5: OLAF case example two: fraudulent
behaviour by an EU official
OLAF's annual report 2011
OLAF's Budget
OLAF's independence and its Supervisory Committee
OLAF's Supervisory Committee
OLAF's relationship with the national authorities
Table 1: OLAF Referrals to Member States
Lack of follow-up
OLAF's Interaction with UK authorities
Interaction with Europol and Eurojust
European Public Prosecutor's Office
Chapter 6: Summary of conclusions
Appendix 1: List of members and declarations
of interest
Appendix 2: List of witnesses
Appendix 3: Call for evidence
Appendix 4: Letter dated 28 November 2012
from Lord Boswell of Aynho to the Chancellor of the Exchequer
Evidence is published online at www.parliament.uk/hleue
and available for inspection at the Parliamentary Archives (020
7219 5314)
References in footnotes to the Report are as follows:
Q refers to a question in oral evidence.
Witness names without a question reference refer
to written evidence.
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