The Saeima has adopted and the President promulgated the following laws: the Protocol of the Court of Justice of the European communities of the Convention provided for the protection of the European Communities ' financial interests, adopting the interpretation preliminary rulings, drawn up on the basis of the Treaty on European Union article 3 K, a Declaration on the Convention on the protection of the European Communities ' financial interests and the Protocol on the Court of Justice of the European communities provided that the interpretation of the Convention, adopt preliminary rulings, at the same time making That Declaration, adopted in accordance with article 2 of the Protocol, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria on the Declaration, the Convention on the protection of the European Communities ' financial interests, the second Protocol, drawn up on the basis of the Treaty on European Union article 3 K, the total return for the second Protocol article 13, part 2, and a Commission declaration on article 7 of the second Protocol to article 1. The Protocol of the Court of Justice of the European communities of the Convention provided for the protection of the European Communities ' financial interests, adopting the interpretation preliminary rulings, drawn up on the basis of the Treaty on European Union (K) article 3 (hereinafter referred to as the Protocol), the Declaration on the Convention on the protection of the European Communities ' financial interests and the Protocol on the Court of Justice of the European communities provided that the interpretation of the Convention, adopt preliminary rulings, at the same time, the adoption of the Declaration, adopted in accordance with article 2 of the Protocol and the Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria the Declaration (hereinafter referred to as Protocol-Declaration) this law is accepted and approved. 2. article. The Convention on the protection of the European Communities ' financial interests in the second Protocol, drawn up on the basis of the Treaty on European Union (K) article 3 (hereinafter referred to as the second Protocol), the Joint Declaration on article 13 of the second Protocol, part 2, and a Commission declaration on article 7 of the second Protocol (hereinafter referred to as the Declaration of the second Protocol) with this law is accepted and approved. 3. article. The Republic of Latvia to amend article 2 of the Protocol, the second part "a" of the notification referred to in paragraph 1. 4. article. The Protocol shall enter into force in its article 5, and the second Protocol, article 17 of the prescribed time and manner, and the Ministry of Foreign Affairs shall notify the newspaper "journal". 5. article. The law shall enter into force on 1 May 2004. With the law put the Protocol, a declaration of the Protocol the second Protocol and the second Protocol to the Declaration, the English version of the text and its translation into Latvian language. Transitional provision Article 2 this law shall enter into force simultaneously with the amendments to the criminal code, which provides for the criminal liability of legal persons, but not before 1 May 2004. The law, adopted in 2004 the Saeima on 29 April. State v. President Vaira Vīķe-Freiberga in Riga on 1 May 2004 of the PROTOCOL DRAWN UP ON the basis OF article 3OF the TREATY by k. OF the EUROPEAN UNION, ON the INTERPRETATION, BY WAY OF PRELIMINARY RULING, BY the Court OF JUSTICE OF the EUROPEAN COMMUNITIES OF the CONVENTION ON the PROTECTION OF the EUROPEAN communities FINANCIAL interests ' the HIGH CONTRACTING parties, have AGREED on the following provision in , which shall be annexed to the Convention: article 1 the Court of Justice of the European Communities shall have jurisdiction, pursuan to the conditions put down in this Protocol, to give a preliminary ruling on the interpretation of the Convention on the protection of the European Communities ' financial interests and the Protocol to that Convention drawn up on 27 September 1996 (1) hereinafter referred to as ', the first Protocol '. Article 2 1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European communities to give a preliminary ruling on the interpretation of the Convention on the protection of the European Communities ' financial interests and the first Protocol to that Convention pursuan to the conditions specified in either paragraph 2 (a) or paragraph 2 (b). 2. A Member State making a declaration to paragraph 1 may specify pursuan that either: (a) any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities ' financial interests and the first Protocol the theret If that court or tribunal will consider that a decision on the question is cessary to enable it to not give judgement, or (b) any court or tribunal of that State may request the Court of Justice of the European communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities ' financial interests and the first Protocol of the IFA that theret court or tribunal consider that a decision on the question is cessary to enable it to not give judgement. Article 3 1. The Protocol on the Statute of the Court of Justice of the European communities and the rules of Procedure of the Court of Justice you shall apply. 2. In accordanc with the Statute of the Court of Justice of the European communities, any Member State, whethers or not it has made a declaration to article 2, pursuan shall be entitled to submit statements of case or written observations to the Court of Justice of the European communities in cases which the article of «arise pursuan article 1 this Protocol shall be 4 1. subject to adoption by the Member States in accordanc with their respectiv is constitutional requirements. 2. Member States shall notify the depositary of the completion of their constitutional requirements for adopting the respectiv this Protocol and communicate to him any declaration made to article pursuan 2. This Protocol shall enter 3 into force 90 days after the notification, referred to in paragraph 2, by the Member State which, being a member of the European Union on the date of adoption by the Council of the Act drawing up this Protocol , is the last to fulfil that formality. However, it shall at the earlies to enter into force at the same time as the Convention on the protection of the European Communities ' financial interests. Article 5 1 shall be open. this Protocol their accession by any State that become a member of the European Union. 2. the Instrument of accession shall be deposited with the depositary. 3. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 4. This Protocol shall enter into force with respect to any State that accede to it 90 days after the date of deposit of its instrument of accession, or on the date of the entry into force of this Protocol if the latter has not yet come into force when the said period of 90 days expires. Article 6 Any State that become a member of the European Union accede to the Convention and on the protection of the European Communities ' financial interests in accordanc with article 12 thereof shall accept the provision of this Protocol. Article 7 1. Amendments to this Protocol may be proposed by any Member State, being a High Contracting Party. Any proposal for an amendment shall be sent to the depositary, who shall forward it to the Council. 2. the Amendments shall be established by the Council, which shall recommend that they be adopted by the Member States in accordanc with their respectiv is constitutional requirements. 3. Amendments to the established shall enter into force in accordanc with the provision of article 4 Article 8 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European communities the notifications, instruments or communications concerning this Protocol. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (1) OJ C 313, 23.10.1996, p. 1.


DECLARATION concerning the simultaneous adoption of the Convention on the protection of the European Communities financial ' interests and the Protocol on the interpretation by way of preliminary ruling, by the Court of Justice of the European communities, of that Convention the representatives of the Governments of the Member States of the European Union meeting within the Council, At the time of the signing of the Council Act drawing up the Protocol on the interpretation , by way of preliminary ruling, by the Court of Justice of the European communities of the Convention on the protection of the European Communities ' financial interests Wishing to ensur that the said Convention is interpreted as effectively and uniformly as possible as from its entry into force, declare themselves willing to take appropriate steps to ensur that the national procedures for adopting the Convention on the protection of the European Communities ' financial interests and the Protocol concerning its interpretation by the completed simultaneously at the earlies opportunity.

DECLARATION made to article 2 pursuan At the time of the signing of this Protocol, the following declared that they accepted the jurisdiction of the Court of Justice of the European communities in accordanc with the let down of the procedure in article 2: "the French Republic, Ireland and the Portuguese Republic in accordanc with the procedures put down in article 2 (2) (a); The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordanc with the procedures put down in article 2 (2) (b). The Federal Republic of Germany DECLARATION by the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria, reserve the right to make provision in their national law to the effect that, where a question relating to the interpretation of the Convention on the protection of the European Communities ' financial interests and the first Protocol of the is raised in a case theret pending before a national court or tribunal against whose decision there is no judicial remedy under national law , that court or tribunal will be required to refer the matter to the Court of Justice. For the Kingdom of Denmark and the Kingdom of Spain, the declaration (s) will be made at the time of adoption.

SECOND PROTOCOL, DRAWN UP ON the basis OF article k. 3 OF the TREATY ON EUROPEAN UNION, ON, TO the CONVENTION ON the PROTECTION OF the EUROPEAN communities FINANCIAL interests ': joint DECLARATION ON article 13 (2)-COMMISSION DECLARATION ON article 7 of the SECOND PROTOCOL, drawn up on the basis of article k. 3 of the treaty on European Union, to the Convention on the protection of the European Communities ' financial interests, the HIGH CONTRACTING parties to this Protocol , Member States of the European Union, REFERRING to the Act of the Council of the European Union of 19 June 1997; (MENU RNGTON LINE4) to ensur that their criminal law will contribute effectively to the protection of the financial interests of the European communities; RECOGNIZING the importanc of the Convention on the protection of the European Communities ' financial interests of 26 July 1995 in combating fraud Community revenue and expenditure regimes; RECOGNIZING the importanc of the Protocol of 27 September 1996 to the said Convention in the fight against corruption damaging or likely to damage the European Communities ' financial interests; Aware that the financial interests of the European communities may be damaged or threatened by acts committed on behalf of legal persons and acts involving money laundering; CONVINCED of the need for national law to be adapted, where not, it provides that cessary legal persons can be held liabl in cases of fraud or corruption and money laundering are active, committed for their benefit that damage or are likely to damage the European Communities ' financial interests; CONVINCED of the need for national law to be adapted, where not, the acti cessary penaliz of laundering of proceed of fraud or corruption that damage or are likely to damage the European Communities ' financial interests and to make it possible to proceed of such fraud a confiscat and corruptions; CONVINCED of the need for national law to be adapted, where in order to preven cessary, not the refusal of mutual assistance solely because offenc covered by this Protocol concern or with a tax or customs duty considered as offenc; NOTING that cooperation between Member States is already covered by the Convention on the protection of the European Communities ' financial interests of 26 July 1995, but that there is a need, without prejudice to their obligations under Community law, for appropriate provision also to be made for cooperation between member States and the Commission in the effective action against ensur fraud, active and passive corruption and money laundering damaging or likely related to damage the European Communities ' financial interests , including exchange of information between the Member States and the Commission; CONSIDERING that, in order to facilitat encourag and the exchange of information, it is not a protection the cessary ensur adequat of personal data; CONSIDERING that the exchange of information should not hinder ongoing investigations and that it is therefore not to provide for the cessary protection of investigation secrecy; CONSIDERING that appropriate provision will have to be drawn up on the competence of the Court of Justice of the European communities; CONSIDERING finally that the relevant provision of the Convention on the protection of the European Communities ' financial interests of 26 July 1995 should be made applicable to certain acts covered by this Protocol, Have AGREED ON the FOLLOWING PROVISION: article 1 Definition For the purpose of this Protocol: (a) ' Convention ' shall mean the Convention drawn up on the basis of article k. 3 of the Treaty on European Union on the protection of the European Communities ' financial interests of 26 July 1995, (1); (b) ' fraud ' shall mean the conduct referred to in article 1 of the Convention; (c)-' passive corruption ' shall mean the conduct referred to in article 2 of the Protocol drawn up on the basis of article k. 3 of the Treaty on European Union to the convention on the protection of the European Communities ' financial interests, of 27 September 1996 (2), — ' active corruption ' shall mean the conduct referred to in article 3 of the same Protocol; (d) ' legal person ' shall mean any entity having such status under the applicable national law, except for States or other public bodies in the exercise of State authority and for public international organizations; (e) ' money laundering ' shall mean the conduct as defined n the third indent of article 1 of Council Directive 91/308/EEC of 10 June 1991 on the prevention of the use of the financial system for the purpose of money laundering (3), related to the proceed of fraud, at least in serious cases, and of active and passive corruption. 2. Money laundering article Each Member State shall take the measure of their money laundering cessary establish a criminal offenc. Article 3 Liability of legal persons 1.. Each Member State shall take the measure of the cessary ensur that legal persons can be held liabl for fraud, corruption and money laundering are active, committed for their benefit by any person, acting either individually or as part of an organ of the legal person, who has a leading position within the legal person, based on: (a) a power of representation of the legal person , or an authority to take decisions, on behalf of the legal person, or an authority to exercise control — within the legal person, as well as for involvement as accessories or instigator in such fraud, corruption or money laundering, active or the attempted commission of such fraud. 2. Apart from the cases already provided for in paragraph 1, each Member State shall take the measure of the cessary ensur that a legal person can be held in liabl where the lack of supervision or control by a person referred to in paragraph 1 has made possible the commission of a fraud or an act of active corruption or money laundering for the benefit of the legal person by a person under its authority (a). 3. Liability of a legal person under paragraphs 1 and 2 shall not exclude criminal proceedings against natural persons who are the perpetrator, instigator or accessories in the fraud, active corruption or money laundering. Article 4 sanctions for legal persons. 1. Each Member State shall take the measure of the cessary ensur that a legal person held in liabl to article 3 pursuan (1) IR punishabl by effective, proportionat and dissuasiv of the sanctions, which shall include criminal or non-criminal fine and may include other sanctions such as: (a) exclusion from entitlement to public benefits or aid; (b) temporary or permanent disqualification from the practice of commercial activities; (c) placing under judicial supervision; (d) a judicial winding-up order. 2. Each Member State shall take the measure of the cessary ensur that a legal person held in liabl to article 3 pursuan (2) IR punishabl by effective, proportionat and dissuasiv or the sanctions measure. Article 5 Each Member State Confiscation shall take the measure of the cessary to enable the chicken pox vaccine and and, without prejudice to the rights of bona fide third parties, the confiscation or removal of the instruments and proceed of fraud, active and passive corruption and money laundering, or property the value of which correspond to such proceed. Any instrument, proceed or other property seized or confiscated shall be deal with by the Member State in accordanc with its national law. Article 6 Cooperation with the Commission of the European Communities (A) A Member State may not refus to provide mutual assistance in respect of fraud, active and passive corruption and money laundering for the sole reason that it concerns or is considered as a tax or customs duty offenc. Article 7 Cooperation with the Commission of the European Communities 1. The Member States and the Commission shall cooperate with each other in the fight against fraud, active and passive corruption and money laundering. To that end, the Commission shall lend such technical and operational assistance as the competent national authorities may need to the coordination of their investigations facilitat. 2. The competent authorities in the Member to States may exchange information with the Commission so as to make it easier to establish the facts and to ensur is effective action against fraud, active and passive corruption and money laundering. The Commission and the competent national authorities shall take account, in each specific case, of the requirements of investigation secrecy and data protection. To that end, a Member State, when supplying information to the Commission, may set specific conditions covering the use of information by the Commission, whethers or by another Member State to which that information may be passed. Article 8 data protection responsibility for the Commission the Commission shall ensur that, in the context of the exchange of information under article 7 (2), it shall observe, as regards the processing of personal data, a level of protection equivalent to the level of protection set out in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individual with regard to the processing of personal data and on the the free movement of such data (4). Article 9. Publication of data protection rules the rules adopted concerning the obligation under article 8 shall be published in the Official Journal of the European communities. Article 10 Transfer of data to other Member States and third countries ' 1. Subject to any conditions referred to in article 7 (2), the Commission may transfer personal data obtained from a Member State in the performance of its functions under article 7 to any other Member State. The Commission shall inform the Member State which supplied the information of its intention to make such as transfer. 2. The Commission may, under the same conditions, transfer personal data obtained from a Member State in the performance of its functions under article 7 to any third country provided that the Member State which supplied the information has agreed to such transfer. Article 11 Supervisory authority Any authority designated or created for the purpose of exercising the function of independent data protection supervision over personal data held by the Commission to its pursuan functions under the Treaty establishing the European Community, shall be competent to exercise the same function with respect their personal data held by the Commission by virtue of this Protocol. Article 12. Relations to the Convention 1. The provision of articles 3, 5 and 6 of the Convention shall also apply to the conduct referred to in article 2 of this Protocol. 2. The following provision of the Convention shall also apply to this Protocol: – article 4, on the understanding that, unless otherwise is indicated at the time of the notification provided for in article 16 (2) of this Protocol, any declaration within the meaning of article 4 (2) of the Convention, shall also apply to this Protocol, article 7, on the understanding that the ne bis in idem principle also applies to the legal persons , and that unless otherwise indicated, is at the time the notification provided for in article 16 82) of this Protocol is being given, any declaration within the meaning of article 7 (2), of the Convention shall also apply to this Protocol, article 9, article 10 article 13. Court of Justice Any dispute between 1. Members States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordanc with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If the solution is found within six months from, the matter may be referred to the Court of justice by a party to the dispute. 2. Any dispute between one or more Member States and the Commission concerning the application of article 2 in the relations in their article 1 (e), and article 7, 8, 10 and 12 (2), fourth indent of this Protocol which it has proved impossible to settle through negotiation may be submitted to the Court of Justice, after the expiry of a period of six months from the date on which one of the parties has notified the other of the existenc of (a) the dispute. 3. The Protocol drawn up on the basis of article k. 3 of the Treaty on European Union, on the interpretation, by way of preliminary ruling, by the Court of Justice of the European communities of the Convention on the protection of the European Communities ' financial interests, of 29 November 1996 (5), shall apply to this Protocol, on the understanding that a declaration made by a Member State article 2 of them pursuan that Protocol is also valid regarding this Protocol unless the Member State concerned makes a declaration to the contrary when giving the notification provided for in article 16 (2) of this Protocol. Article 14 Non-contractual liability For the purpose of this Protocol, the non-contractual liability of the Community shall be governed by the second paragraph of article 215 of the Treaty establishing the European Community. Article 178 of the same Treaty shall apply. Article 15 Judicial control 1. The Court of Justice shall have jurisdiction in proceedings instituted by any natural or legal person against a decision of the Commission addressed to that person or which is of direct and individual concern to that person, on the ground of infringement of article 8 or any rule adopted by the misus pursuan theret or of power. 2. Articles 168 a (1) and (2), 173, fifth paragraph, 174, 176, first paragraph, first and second paragraphs, 185 and 186 of the Treaty establishing the European Community, as well as the Statute of the Court of Justice of the European Community, shall apply, mutatis mutandis. Article 16 Entry into force this Protocol shall be 1 subject to adoption by the Member States in accordanc with their respectiv is constitutional requirements. 2. Member States shall notify the Secretary-General of the Council of the European Union of the completion of the procedures required under their respectiv of constitutional rules for adopting this Protocol. 3. This Protocol shall enter into force ninety days after the notification provided for in paragraph 2, by the State which, being a member of the European Union on the date of the adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enter into force. 4. However, the application of article 7 (2) shall be suspended if, and for so long as, the relevant institutions of the European communities has not complied with its obligation to publish the data protection rules or the article 9 pursuan the terms of article 11 concerning the supervisory authority have not been complied with. Article 17 Accession of new Member States 1. This Protocol shall be open to accession by any State that become a member of the European Union. 2. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Protocol shall enter into force with respect to any State that accede to it ninety days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of ninety days. Article 18 reservations 1. Each Member State may reserve the right to establish the money laundering related to the proceed of active and passive corruption as a serious criminal offenc only in cases of active and passive corruption. Any Member State making such a reservation shall notify the depositary, giving details of the scope of the reservation, when giving the notification provided for in article 16 (2). Such a reservation shall be valid for a period of five years after the said notification. It may be once for a further period renewed stands out among of five years. 2. The Republic of Austria may, when giving notification referred to it in article 16 (2), declare that it will not be bound by articles 3 and 4 shall cease Such a declaration to have effect five years after the date of the adoption of the Act drawing up this Protocol. 3. other reservations shall be authorized, with the exception of those provided for in article 12 (2), first and second indent. Article 19 Depositary 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European communities information on the progress of adoption and accession, declarations and reservations and any other notification concerning this Protocol. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (1) OJ C 316, 27.11.1995, p. 49. OJ C 313 (2), 1996, p. 10.2 (3) OJ L 166, 28 From 6.1991, p. 77. (4) OJ L 281, 23 From 11.1995, p. 31 (5) OJ C 151, 20.5.1997, p. 1.



Joint Declaration on article 13 (2) the Member States declare that the reference in article 13 (2) article 7 of the Protocol shall apply only to cooperation between the Commission on the one hand and the Member States on the other and is without prejudice to Member States ' discretion in supplying information in the course of criminal investigations. Commission Declaration on article 7 the Commission accept the tasks entrusted to it under article 7 of the Second Additional Protocol to the Convention on the protection of the European Communities ' financial interests.  

The Protocol of the Court of Justice of the European communities of the Convention PROVIDED for the protection of the European Communities ' financial interests, adopting the INTERPRETATION preliminary rulings, drawn up on the basis of the Treaty on European Union article 3 K, Declaration on the Convention and the Protocol at the SAME TIME, the adoption of the Declaration, ADOPTED in accordance with article 2 of the Protocol, the Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria the Declaration of the High Contracting Parties, have agreed upon the following provisions that are added to the Convention. Article 1 jurisdiction of the Court of Justice of the European communities under the conditions of this Protocol is to give preliminary rulings concerning the Convention on the protection of the European Communities ' financial interests and the Protocol to this Convention, drawn up in 1996 or 27, hereinafter referred to as ' the first Protocol "interpretation. Article 2 of this Protocol 1. at the time of signature or at any time after the Declaration of any developed Member State may recognise the jurisdiction of the Court of Justice of the European communities to give preliminary rulings concerning the Convention on the protection of the European Communities ' financial interests and the first Protocol to this Convention, subject to the conditions specified in paragraph 2 (a)) or paragraph 2 (b)). 2. a Member State which, pursuant to paragraph 1, the Declaration can specify that: (a) any Court of this State) or tribunal whose decisions in accordance with the national legal system cannot be appealed, may request the Court of Justice of the European communities to give a preliminary ruling on a question that is logged in the context of the case and of the Convention on the protection of the European Communities ' financial interests and the first Protocol on the interpretation, if that court or Tribunal considers that ruling in this matter need to be able to make a judgment; or (b) that State) every court or Tribunal may ask the Court of Justice of the European communities to give a preliminary ruling on a question that is logged in the context of the case and of the Convention on the protection of the European Communities ' financial interests and the first Protocol on the interpretation, if that court or Tribunal considers that a decision on the matter is required to be able to make the judgment. 1. Article 3 of the Protocol on the Statute of the Court of Justice of the European communities and the rules of procedure of the Court. 2. in accordance with the Statute of the Court of Justice of the European communities, for each Member State, whether the State, pursuant to article 2, has adopted a declaration, the European Court of Justice to submit brief written observations or cases brought pursuant to article 1. Article 4 this Protocol 1 shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the depositary of the adoption of this Protocol, the necessary constitutional requirements, and shall notify it of the declarations, adopted pursuant to article 2. 3. this Protocol shall enter into force 90 days after the notification referred to in paragraph 2 shall be submitted by the last day of the Member States, the Council decided to approve the Act drawing up this Protocol, was a member of the European Union. However, the earliest, when the Protocol enters into force, is at the Convention for the protection of the European Communities ' financial interests. 1. Article 5 of this Protocol shall be open to accession by any State that becomes a member of the European Union. 2. instruments of accession shall be deposited with the depositary. 3. The Council of the European Union the text of this Protocol, drawn up in the language of the acceding State shall be authentic. 4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the date of accession or the date of entry into force of this Protocol if it has not yet entered into force 90 days after that period expires. Article 6 any State which becomes a member of the European Union and accedes to the Convention on the protection of the European Communities ' financial interests, in accordance with its article 12, shall adopt the provisions of this Protocol. 7. Article 1 each Member State shall, as a High Contracting Party may propose amendments to this Protocol. Any amendment to a proposal is sent to the depositary, which shall refer it to the Council. 2. Amendments shall be adopted by the Council, which advises the Member States to accept them in accordance with the respective constitutional requirements. 3. such amendments shall enter into force in accordance with the provisions of article 4. 8. Article 1. the Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall, in the official journal of the European Communities shall publish the notices, documents or reports relevant to this Protocol. _____ _____ _____ C 313, 23.10.1996 OJO From 1, p. 1.



Declaration on the Convention and the adoption of a Protocol at the same time the representatives of the Governments of the Member States of the European Union, meeting within the Council, of acts of the Council by which the Protocol is being developed for the European Court, the Convention on the protection of the European Communities ' financial interests, adopting the interpretation preliminary rulings, at the time of signing, wishing to ensure that the Convention is interpreted the same as efficiently and as from the date of its entry into force, notify, that wants to take appropriate measures to ensure that the Convention on the protection of the European Communities ' financial interests and the Protocol on its interpretation of the adoption procedures in some countries to run at the same time, as soon as possible.

The Declaration, adopted in accordance with article 2 of the Protocol of signature of this Protocol, lower countries declare that they recognize the jurisdiction of the Court of Justice of the European communities in accordance with the procedure laid down in article 2 of the French Republic, Ireland and the Portuguese Republic, in accordance with article 2, paragraph 2 (a)) the procedures of the Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordance with article 2, paragraph 2 (b)). The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria the Declaration of the Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria reserves the right to their own national legislation make provision for the case where a question relating to the Convention on the protection of the European Communities financial the protection of the interests and the first protocol the interpretation of logs on the things that matter in the context of a national court or tribunal whose decisions in accordance with the national legal system cannot be appealed, the Court or Tribunal must pass the case to the European Court of Justice. The Kingdom of Denmark and the Kingdom of Spain with the declarations will come up at the time of the adoption of the Protocol.

The Convention on the protection of the European Communities ' financial interests in the second Protocol, drawn up on the basis of the Treaty on European Union article 3 K, the Joint Declaration on article 13 of the second Protocol, part 2, and a Commission declaration on article 7 of the second Protocol, the annex to the Convention on the protection of the European Communities ' financial interests the second Protocol, drawn up on the basis of the Treaty on European Union (K) article 3 of this Protocol, the High Contracting Parties Member States of the European Union, referring to the Council of the European Union of 19 June 1997, the Act of desiring to ensure that the national criminal law effectively helps protect the financial interests of the European communities, recognizing 26 July 1995 of the Convention on the protection of the European Communities ' financial interests against fraud, the importance of which affect Community revenue and expenditure, fight, recognizing of the abovementioned Convention of 27 September 1996, the Protocol of the importance of the fight against corruption that damage or are likely to damage the European Communities ' financial interests Knowing the name of legal persons in actions or activities related to money laundering, are likely to damage the European Communities ' financial interests or to threaten them, convinced of the need to adapt national legislation where it is necessary to provide that legal persons can be held liable for fraud or bribery and money laundering in his own right, damaging or likely to damage the European Communities ' financial interests , Convinced of the need to adopt national legislation, where necessary, to punish fraudulent activities or money laundering corruption that damage or are likely to damage the European Communities ' financial interests, and it would be possible in such fraudulent activities or corruption confiscation, convinced of the need to adopt national legislation, where necessary, in order to prevent refusal of mutual assistance only because the offenses referred to in this Protocol apply to offences or regarded as tax or customs duties , Noting that cooperation between the Member States already regulate the 26 July 1995 Convention on the protection of the European Communities ' financial interests, but is necessary, without prejudice to obligations under Community legislation, the Member States and the Commission to regulate the mutual cooperation in order to ensure effective action against fraud, active and passive corruption and money-laundering that damage or are likely to damage the European Communities ' financial interests, including the Member States and the Commission by mutual information Considering that, in order to facilitate and assist in the exchange of information, the need to ensure adequate protection of personal data, taking into account that the exchange of information should not hinder the ongoing investigation and that it is therefore necessary to ensure the secrecy of the investigation, taking into account the need to develop appropriate provisions on the competence of the Court of Justice of the European communities, having regard to, finally, that the question of 26 July 1995, the conventions on the protection of the European Communities ' financial interests rules must be laid down in this Protocol operations HAVE AGREED UPON THE FOLLOWING PROVISIONS. Article 1 definitions for the purposes of this Protocol: (a) "the Convention") is 26 July 1995 Convention on the protection of the European Communities financial interests 1, developed on the basis of the Treaty on European Union, K3. Article; (b)) "fraud" is an action that is defined in article 1 of the Convention; (c)), the "bribes" is the action of the Convention on the protection of the European Communities ' financial interests in article 2 27 September 1996 Protocol, drawn up on the basis of the Treaty on European Union, K3. Article 2, — "bribery" is an action that is defined in the same article 3 of the Protocol; d) "legal person" means any entity having such status under the applicable national law, except for States or other public bodies in the exercise of State authority and for public international organisations; e) "money laundering" means the actions set out in article 1, third paragraph, of the Council of 10 June 1991 in Directive 91/308/EEC on prevention of the use of the financial system for the purpose of money laundering 3. Article 2 of the Money laundering each Member State shall take the necessary measures to money laundering as a criminal offence. Article 3 liability of legal persons 1. each Member State shall take the necessary measures to ensure that legal persons can be held liable for fraud, active corruption and money laundering, which it well, acting either individually or as part of the structure of a legal person, made a person conducting the management of the legal person, based on:-the powers of representation of the legal person or the powers for making the decision on behalf of a legal person or, in the exercise of the powers of control of the legal person, as well as for involvement of such fraud, bribery or money laundering as supporters or instigator or a fraud attempt. 2. in addition to the cases provided for in paragraph 1, each Member State shall take the necessary measures to ensure that legal persons can be held liable if the person set out in paragraph 1 monitoring, or lack of control has made it possible fraud or bribery or money laundering activities of such legal persons, which has made it a subject person. 3. liability of a legal person pursuant to paragraphs 1 and 2 shall not exclude criminal proceedings against individuals who have fraud, bribery or money laundering for the perpetrators, instigators or supporters. Article 4 legal persons the sanctions 1. Each Member State shall take the necessary measures to ensure that a legal person called to account in accordance with article 3, paragraph 1, may apply effective, proportionate and dissuasive sanctions, which shall include fines as criminal sanctions or other penalties, and can include such sanctions: a) ban from entitlement to public benefits or aid, temporary or permanent b) commercial activities (c) prohibition of the exercise) exposure to judicial supervision, d) the decision of the Court for the winding up. 2. Each Member State shall take the necessary measures to ensure that a legal person called to account in accordance with paragraph 2 of article 3 is punishable by effective, proportionate and dissuasive sanctions or penalties. Article 5 confiscation of each Member State shall take the necessary measures to ensure the prevention of fraud, bribery and bribery or money laundering in earned revenue and asset seizure and, without prejudice to the rights of third parties, fair, also seized. By any means, proceeds or other property seized or confiscated, the Member State shall proceed in accordance with its legislation. Article 6 Criminal offences tax or customs duties in the Member State may refuse to provide mutual assistance in the prevention of fraud, bribery and bribery and money laundering in the case, the only reason that these violations pertain to or are considered criminal offences tax or customs duties. Article 7 cooperation with the Commission of the European Communities 1. Member States and the Commission shall cooperate in the fight against fraud, active and passive corruption and money laundering. To this end, the Commission shall provide the technical and operational assistance to Member States authorities is required to facilitate the coordination of investigations. 2. the competent authorities of the Member States may exchange information with the Commission to facilitate fact finding and ensure effective action against fraud, active and passive corruption and money laundering. The Commission and the competent authorities in each individual case, taking into account investigation secrecy and data protection requirements. To this end, the Member State providing the information to the Commission, may lay down special conditions relating to the use of that information to the Commission or any other Member State, where such information may be transferred. Article 8 responsibility of the Commission in the field of data protection in relation to the protection of personal data, the Commission shall ensure that the information exchange in accordance with article 7 (2) of the observed level of protection equivalent, as of 24 October 1995 of the European Parliament and Council Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data 4. Article 9 of the data protection provisions of the provisions adopted in respect of article 8 obligations published in the official journal of the European communities. Article 10 transfer of data to other Member States and third States 1. in accordance with article 7, paragraph 2 of the said conditions, the Commission may transfer personal data it obtained from a Member State, in the performance of their functions set out in article 7, to any other Member State pursuant to article 7. The Commission of its intention to make such a transfer of data to inform the Member State that the following data is provided. 2. Under the same conditions, the Commission may transfer personal data it obtained from a Member State, in the performance of their functions set out in article 7, to any third country, provided that the Member State where these data are delivered, the agreement to such activity. Article 11 supervisory authority any authority designated or established to carry out independent monitoring of data protection over personal data on the Commission, in accordance with its functions pursuant to the Treaty establishing the European Community is competent to use the same function in relation to personal data held by the Commission in accordance with this Protocol. Article 12 relationship with Convention 1.3, 5. The Convention and the provisions of article 6 apply also for action set out in article 2 of this Protocol. 2. this Protocol shall also apply To the following provisions: – article 4, on condition that one of article 16 of this Protocol, provided for in paragraph 2 at the time of notification, unless otherwise specified, all declarations of article 4 of the Convention within the meaning of paragraph 2 shall also apply to this Protocol, article 7, provided that the ne bis in idem principle also applies to legal persons and, if one article 16 of this Protocol, provided for in paragraph 2 at the time of notification unless otherwise indicated all declarations, article 7 of the Convention paragraph 2 means also apply to this Protocol, article 9, article 10. Article 13 the Court All of the Member States 1. disputes concerning the interpretation or application of this Protocol are to be considered by the Council in accordance with Title VI of the Treaty on European Union the procedure laid down in the end to achieve a settlement. If six months have not found a solution, the party to the dispute may refer the case to the European Court of Justice. 2. All disputes of one or more Member States and the Commission relating to the application of article 2 in conjunction with article 1 of this Protocol, e) and the 7, 8, 10 and 12, article 2 of the fourth subparagraph of point and that it has not been possible to resolve through negotiation may be submitted to the Court after the expiration of six months from the date on which one of the parties has notified the other party of the dispute. 3. on 29 November 1996 Protocol, drawn up on the basis of the Treaty on European Union, K3. the article, about the Convention on the protection of the European Communities ' financial interests to the interpretation by the Court of Justice of the European communities for a preliminary ruling aid 5 is applied to this Protocol, provided that the Declaration is notified by the Member States in accordance with article 2 of the said Protocol, is also in force in respect of this Protocol, unless the Member State concerned, giving this Protocol, article 16 paragraph 2 of the statement, notify a declaration in relation to the first Protocol also. Article 14 non-contractual liability of the community for purposes of this Protocol in the case of non-contractual liability, the governing of the Treaty establishing the European Community, article 215 part 2. The same applies to article 178 of the Treaty. Article 15 judicial control which falls within the jurisdiction of the Court 1 is any individual or legal person launched court proceedings against the Commission decision, addressed to such person or directly and personally relate to such persons, on the basis of article 8 of the infringement or any other provision, adopted in accordance with that article, or abuse of powers. 2. The Treaty establishing the European Community in article 168, part A, points 1 and 2, the first paragraph of article 173, first paragraph of article 174, article 176 of the first and second subparagraphs, and article 185.186, as well as the European Court of Justice Statute mutant mutandis. Article 16 entry into force this Protocol 1 adopted by the Member States in accordance with their respective constitutional requirements. 2. Member States shall inform the The Secretary-General of the Council of the European Union on the execution of the procedure, which may, in accordance with their respective constitutional rules in the adoption of this Protocol. 3. this Protocol shall enter into force ninety days after the notification referred to in paragraph 2 shall be submitted by the last day of the Member States, the Council decided to approve the legislation on the drawing up of such a protocol was a Member State of the European Union. However, if on that day the Convention has not entered into force, this Protocol shall enter into force on the date of entry into force of the Convention. 4. However, if the relevant European Community authority has not fulfilled its obligations and has not published the rules of data protection in accordance with article 9 or article 11 are not met the rules relating to the supervisory authority, article 7, paragraph 2 of the application is suspended until such obligations have been met. Article 17 accession of new Member States 1. This Protocol may freely join any State that becomes a member of the European Union. 2. The Council of the European Union the text of this Protocol in the language of the acceding State, drawn up is authentic. 3. Act of accession shall be deposited with the depositary. 4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the date of accession or the date of entry into force of this Protocol if it has not yet entered into force that 90 days. Article 18 reservations 1. Any Member State may reserve the right to active and passive corruption related money laundering criminal offence as only serious bribery and bribery cases. Submitted by paragraph 2 of article 16 set out in the notice, any Member State which reserves the following rights, inform the depositary, giving details of the extent of such reservations. This disclaimer is valid for a period of five years after the said notification. It can be restored again to the next five years. 2. the Republic of Austria, by paragraph 2 of article 16 set out in the notice, declare that article 3 and 4 it is not binding. Such a declaration is in force for a period of five years after the date on which the Act is adopted, which developed this Protocol. 3. no other reservations are not allowed, except those provided for in paragraph 2 of article 12, first and second subparagraph. Article 19 depositary 1. the Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. the depositary shall publish in the official journal of the European communities information on the progress of adoptions and accessions, declarations and reservations, and also any other notification concerning this Protocol. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (1) OJ C 316, 27.11.1995, p. 49. OJ C 313 (2), 1996, p. 10.2 (3) OJ L 166, 28 From 6.1991, p. 77. (4) OJ L 281, 23 From 11.1995, p. 31 (5) OJ C 151, 20.5.1997, p. 1.


Joint Declaration on article 13 of the second Protocol, part 2, the Member States shall notify that article 13 of the Protocol, the reference in paragraph 2 to article 7 shall apply only in cooperation between the Commission, on the one hand, and the Member States, of the other part, and without prejudice to the Member States the option of providing information to the criminal investigation process. Commission declaration on article 7 of the second Protocol, the Commission shall assume the tasks assigned to it in accordance with the Convention on the protection of the European Communities ' financial interests of the second additional protocol, article 7.