The Saeima has adopted and the President promulgated the following laws: The Convention on the protection of the European Communities ' financial interests, article 1. of 26 July 1995 on the Convention on the protection of the European Communities ' financial interests (hereinafter referred to as the Convention) with this law is accepted and approved. 2. article. In accordance with article 10 of the Convention, the first part of the Ministry of Foreign Affairs shall notify the Commission of the European communities of the national legislation transposing provisions. 3. article. This law put the Convention in English and its translation into Latvian language. The entry into force of the law will be determined by a special law. 4. article. The Convention shall enter into force on its article 12 within the time and in order, and the Ministry of Foreign Affairs shall notify the newspaper "journal". 5. article. The General Prosecutor's Office and the Ministry of Justice to coordinate the fulfilment of the obligations provided for in the Convention. The Parliament adopted the law of 3 April. The President of the Parliament instead of the President i. Otter Riga 2003 April 17 CONVENTION ON the PROTECTION OF the EUROPEAN communities FINANCIAL interests 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, the HIGH CONTRACTING parties to this Convention, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 26 July 1995; (MENU RNGTON LINE4) to ensur that their criminal law will contribute effectively to the protection of the financial interests of the European communities; NOTING that Community revenue and expenditure fraud regimes in many cases is not confined to a single country and is often committed by organized criminal networks; CONVINCED that protection of the European Communities ' financial interests calls for the criminal prosecution of fraudulen conduct injuring those interests and requires, for that purpose, the adoption of a common definition; CONVINCED of the need to make such conduct with effective, proportionat punishabl and dissuasiv of the criminal penalties, without prejudice to the possibility of applying other penalties in appropriate cases, and of the need, at least in serious cases, to make such conduct punishabl with deprivation of liberty which can give rise to extradition; RECOGNIZING that businesses play an important role in the areas financed by the European communities and that those with decision-making power in business should not escape criminal responsibility in appropriate circumstanc; DETERMINED to combat together fraud regimes by the European Communities ' financial interests by undertaking the obligations concerning jurisdiction, extradition, and mutual cooperation, have AGREED ON the FOLLOWING PROVISION: article 1 General provision 1. For the purpose of this Convention, the regimes by the European fraud communities ' financial interests shall be consis of: (a) in respect of expenditure, any intentional act or omission relating to: the use or presentation of false , incorrect or incomplete statements or documents, which has as its effect the misappropriations or wrongful retention of funds from the general budget of the European communities or of the budget managed by, or on behalf of, the European communities, non-disclosure of information in violation of a specific obligation, with the same effect, the fund for the purpose of such misapplications of others than those for which they were originally granted; (b) in respect of revenue, any intentional act or omission relating to: the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the general budget of the European communities or of the budget is managed on behalf of, or by, the European communities, non-disclosure of information in violation of a specific obligation , with the same effect, — of a legally obtained benefit misapplications, with the same effect. 2. Subject to article 2 (2), each Member State shall take the appropriate measure of the cessary and transpose paragraph 1 into their national criminal law in such a way that the conduct referred to therein of the offenc constitut criminal. 3. Subject to article 2 (2), each Member State shall also take the measure of the cessary ensur that the intentional preparation or supply of false, incorrect or incomplete statements or documents having the effect described in paragraph 1 (a) of the criminal offenc constitut if it is not already punishabl as a principal or as participation in, offenc instigation of, or attempt to commit fraud as defined in paragraph 1, 4. The intentional nature of an act or omission as referred to in paragraphs 1 and 3 may be inferred from objective, factual circumstanc. Article 2 penalties 1. Each Member State shall take the measure of the cessary ensur that the conduct referred to in article 1, and participating in, instigating, or attempting the conduct referred to in article 1 (1), the punishabl by effective, proportionat and dissuasiv in criminal penalties, including, at least in cases of serious fraud, penalties involving deprivation of liberty which can give rise to extradition , it being understood that serious fraud shall be considered to be fraud involving a minimum amount to be set in each Member State. This minimum amount may not be set at a sum exceeding ECU 50 000.2. However in cases of minor fraud involving a total amount of less than ECU 4 000 and not involving particularly serious under its law of circumstanc, a Member State may provide for penalties of a different type from those put down in paragraph 1. The Council of the European Union, acting unanimously, may alter the amount referred to in paragraph 2 article 3 of Criminal liability of Heads of businesses Each Member State shall take the measure to allow cessary heads of businesses or any persons having power to take decisions or exercise control within a business to be declared criminally liabl in accordanc with the principles defined by its national law in cases of fraud regimes by the European Community's financial interests as referred to in article 1, by a person under their authority acting on behalf of the business. Article 4 Jurisdiction 1. Each Member State shall take the measure to establish its cessary jurisdiction over the offenc it has established in accordanc with article 1 and 2 (1): — participation in the fraud, when fraud or attempted fraud regimes by the European Communities ' financial interests is committed in whole or in part within its territory, including fraud for which the benefit was obtained in that territory (a) persons within it, knowingly assist or induce territory the commission of such fraud within the territory of any other State, the offender is a national of the Member State concerned, provided that the law of that Member State may require the conduct to be punishabl are also in the country where it occurred. 2. Each Member State may declare, when giving the notification referred to in article 11 (2), that it will not apply the rule to let down in the third indent of paragraph 1 of this article. Article 6 Extradition and prosecution 1. Any Member State which, under its law, does not own the Dodgers extradit it shall take the measure to establish its cessary jurisdiction over the offenc it has established in accordanc with articles 1 and 2 (1), when committed by its own nationals outside its territory. 2. Each Member State shall, when one of its nationals is alleged to have committed in another Member State a criminal conduct involving the offenc is described in articles 1 and 2 (1), and it does not that person to extradit that other Member State solely on the ground of his or her nationality, submit the case to its competent authorities for the purpose of prosecution if the appropriate. In order to enable prosecution to take place, the files, information and relating it to the exhibit of the offenc shall be transmitted in accordanc with the procedures put down in article 6 of the European Convention on Extradition. The requesting Member State shall be informed of the prosecution initiated and of its outcomes. 3. A Member State may not in the extradition of refus event of fraud regimes the European Communities ' financial interests for the sole reason that it concerns a tax or customs duty offenc. 4. For the purpose of this article, a Member State's own nationals shall be construed in accordanc with any declaration made by it under article 6 (1) (b) of the European Convention on Extradition and with paragraph 1 (c) of the article. Article 6 Cooperation 1. If a fraud as defined in article 1 (a) of the criminal offenc constitut and concerns at least two Member States, those States shall cooperate effectively in the investigation, the prosecution and in carrying out the punishment imposed by means, for example, of mutual legal assistance, extradition, transfer of proceedings or enforcement of the line passed in another Member State. 2. Where more than one Member State has jurisdiction and has the possibility of prosecution of an offenc viabl is based on the same facts, the Member States involved shall cooperate in deciding which shall the offender or offender prosecut with a view to centralizing the prosecution in a single Member State where possible. Article 7 the Ne bis in idem 1. Member States shall apply in their national criminal law of the ' ne bis in idem ' rule, under which a person whose trial has been finally disposed of in a Member State may not be prosecuted in another Member State in respect of the same facts, provided that if a penalty was imposed, it has been enforced that is actually in the process of being enforced or can no longer be enforced under the laws of the sentencing State. 2. A Member State may, when giving the notification referred to in article 11 (2), declare that it shall not be bound by paragraph 1 of this article in one or more of the following cases: (a) if the facts which were the subject of the judgement rendered abroad took place on its own territory either in whole or in part; in the latter case this exception shall not apply if those facts took place partly on the territory of the Member State where the judgement was rendered; (b) if the facts which were the subject of the judgement rendered abroad constitut an offenc is directed against the security or other equally essential interests of that Member State; (c) if the facts which were the subject of the judgement rendered abroad were committed by an official of the Member State contrary to the duties of his Office. 3. The exception to which may be the subject of a declaration under paragraph 2 shall not apply if the Member State concerned in respect of the same facts requested the other Member State to bring the prosecution or granted extradition of the person concerned. 4. Relevant bilateral agreements concluded between the multilaterals or Member States and relevant declarations shall remain unaffected by this article. Article 8 the Court of Justice 1. Any dispute between Member States on the interpretation or application of this Convention 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 of the European communities by a party to the dispute. 2. Any dispute between one or more Member States and the Commission of the European communities concerning the application of article 1 or 10 of this Convention which it has proved impossible to settle through negotiation may be submitted to the Court of Justice. Article 9 Internal provision of provision in this Convention shall prevent Member States from adopting internal legal provision will go beyond the obligations of which deriving from this Convention. Article 10 Member States shall 1 Transmission transmit to the Commission of the European communities the text of the provision transposing into their domestic law by the obligation imposed on them by the under the provision of this Convention. 2. For the purpose of implementing this Convention, the High Contracting Parties shall, within the Council of determin of the European Union, the information to be communicated or exchanged between the Member States or between the Member States and the Commission, and also the arrangements for doing so. Article 11 Entry into force this Convention 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 their constitutional requirements for adopting this Convention. 3. This Convention shall enter into force 90 days after the notification, referred to in paragraph 2, by the last Member State to fulfil that formality. Article 12 1. Accession this Convention shall be open to accession by any State that become a member of the European Union. 2. The text of this Convention 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 Convention shall enter into force with respect to any State that accede to it 90 days after the deposit of its instrument of accession or on the date of entry into force of the Convention if it has not already entered into force at the time of expiry of the said period of 90 days. Article 13 Depositary 1. The Secretary-General of the Council of the European Union shall act as depositary of this Convention. 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 also any other notification concerning this Convention. In witness whereof, the undersigned have hereunt the Plenipotentiar to set their hands. Done at Brussels on the twenty-sixth day of July in the year one thousand nine hundred and ninety-five, in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original remaining deposited in the archives of the General Secretariat of the Council of the European Union.

Convention on the protection of the European Communities ' financial interests CONVENTION designed to article k.3 of the Treaty on European Union is based on the protection of the European Communities ' financial interests, of THIS CONVENTION, the High Contracting Parties, Member States of the European Union, referring to the Council of the European Union of 26 July 1995 Act; Desiring to ensure that their laws and regulations in the field of criminal justice contributes to the effective protection of the European Communities ' financial interests; Noting that the fraud affecting Community revenue and expenditure, often occurs in one country, and in many cases is carried out by organized criminal networks; Convinced that the protection of the European Communities ' financial interests calls for criminal justice on krāpnieciskaj activities that hurt the interests and demands of this objective to adopt a common definition; Convinced of the need to provide for such actions punishable by effective, proportionate and dissuasive criminal penalties for such operations, without prejudice to the possibility, where appropriate, be subject to other penalties, and need at least a large-scale fraud cases, provide for the following actions punishable with deprivation of liberty which can give rise to extradition; Recognizing that business plays an important role in areas financed by the European Community, and that the persons who have the right of decision making in business to the appropriate conditions exist able to avoid criminal liability; Pledging to jointly fight against fraud affecting the financial interests of the European communities, taking responsibility for the jurisdiction, extradition and mutual cooperation, have agreed as follows: article 1 General provisions 1. Fraud affecting the financial interests of the European communities within the meaning of this Convention should contain the following: (a) in respect of expenditure, any intentional act or omission relating to: — false, incorrect or incomplete statements or documents or reporting as a result, there is illegal embezzlement or illegal retention of funds from the general budget of the European communities or budgets, the funds which are administered by the European Community, or which is administered on behalf of the European Community, — information not disclosed, thus violating the specific obligation with the same effect: the abuse of funds, which do not conform to the purposes for which the funds were originally granted; (b) in respect of revenue, any intentional act or omission relating to: — false, incorrect or incomplete statements or documents or reporting, resulting in a decrease in illegal happened to the general budget of the European communities or budgets, funds which are administered by the European Community, or which is administered on behalf of the European Community, — non-disclosure of information in violation of a specific obligation, thus having the same effect — legal abuse of funds, having the same effect. 2. in accordance with the second subparagraph of article 2, each Member State shall take the necessary and reasonable measures to incorporate the first part of this article may, in their national legislation in the field of criminal law in a way that the transactions are recognised as criminal offences. 3. in accordance with the second subparagraph of article 2, each Member State shall also take the necessary measures to ensure that the purpose of the preparatory or with false, incorrect or incomplete statements or documents, if it is this mentioned in the first subparagraph, is recognized as a criminal offence, if it is not already punishable as a separate criminal offence or as participation in, instigation or attempt to commit fraud, as defined in the first paragraph of this article. 4. Fault or omission in the operation of the form referred to in the first and third parts, can be determined on the basis of objective and factual circumstances. Article 2 sentences 1. Each Member State shall take the necessary measures to ensure that the operations referred to in article 1 and article 1 participation referred to in the first subparagraph, instigating or offence punishable attempt, by effective, proportional and dissuasive criminal penalties for such operations, including at least a large-scale fraud cases, penalties related to deprivation of liberty, based on may be picking, thus realizing that a large amount of fraud to be fraud the subject matter of which is the minimum amount laid down by each Member State. This minimum amount may not exceed ECU 50 000 (ECU). 2. However, the smaller fraud cases in which the amount is less than 4000 (ECU) the ECU and which, in accordance with the laws of the Member State set contains no particularly serious circumstances, a Member State may impose other penalties as those that are listed in the first paragraph of this article. 3. The Council of the European Union by adopting a unanimous decision may amend the amount specified in the second part of this article. Article 3 of the company's criminal liability of Heads of each Member State shall take the necessary measures to ensure that such cases of fraud affecting the financial interests of the European communities as referred to in article 1, and by a person within their competence, done on behalf of the company's managers or persons who are entitled to take decisions or exercise control within this company is declared criminally liable, in accordance with its national laws and principles. Article 4 jurisdiction 1. Each Member State shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with article 1 and article 2 of the first subparagraph, where: — fraud, participation in fraud or attempted fraud affecting the financial interests of the European communities is made in whole or in part within its territory, including fraud, from which benefited its territory — a person in its territory knowingly participate or engage in the perpetration of fraud that is done anywhere in the territory of another State, the offender is a national of the Member State concerned, provided that that Member State's legislation provides that the following activities be punished also the country in which it is made. 2. When submitting the article 11 notification referred to in the second subparagraph, each Member State may determine that it will establish its jurisdiction over the first part of this article, the third case referred to. 5. Article 1 of the proceedings and any Member State which, under its laws, does not issue its own nationals shall take the necessary measures to establish its jurisdiction over the offences established by it in accordance with article 1 and article 2, first paragraph, when the criminal offences committed by its nationals outside its territory. 2. each Member State shall, where the citizen is suspected of the crime, which includes action as described in article 1 and article 2, first paragraph, of the offence in another Member State, that Member State shall not issue the person, only on the basis of his or her nationality, submit the case to the case to their competent authorities with a view to prosecution. In order to facilitate further progress towards the proposed case, data, information and materials relating to the criminal offence, is passed in accordance with the European Convention on extradition provisions of article 6. The requesting Member State is informed of the proposed use and the outcome of the proceedings. 3. If in the event of fraud affecting the financial interests of the European communities, the Member State may refuse extradition solely for the reason that it refers to the criminal offence of tax or customs duties. 4. The Member State within the meaning of article status is viewed in relation to the reservations made by Member States in accordance with the European Convention on extradition article 6, first paragraph, (b) and (c). Article 6 cooperation 1. If a fraud, as defined in article 1 of the criminal content features, and at least two Member States, those States shall cooperate effectively in the investigation, judicial proceedings and enforcement of judgments, such as providing mutual legal assistance, extradition, cooperation in the transfer of proceedings or enforcement of judgments given in another Member State. 2. If more than one Member State has jurisdiction and has the real possibility to prosecute for this criminal offence based on the same facts, the Member States involved shall cooperate in deciding which continues the progress of the case against the offender or offenders, in order, if possible, of centralising proceedings in this one Member State. Article 7 the Ne bis in idem 1. Member States shall introduce into their national legislation in the field of criminal law ' ne bis in idem ' principle, a person in a Member State of the proceedings has expired, can not be accused in another Member State for the same offence, if the punishment has been imposed, it has been completed, currently being executed or can not be further executed in accordance with its national laws and regulations that make the judgment. 2. When submitting the article 11 notification referred to in the second subparagraph, Member States may provide that it shall not link the first part of this article in one or more of the cases listed below: (a) if the actions that are the basis for the judgment given in another country, going on in whole or in part in its territory; in the latter case this exception is not applicable, if these operations take place partly in the territory of the Member State in which the judgment was given; (b) if the actions that are the basis for other country given judgment contains a criminal signs, against the State security or other equally important interests; (c) if the actions that are the basis for the judgment given in another country, the Member State officials made the opposite to their job. 3. the exceptions which may be on the basis of the notification referred to in the second subparagraph shall not be applied if the Member State concerned in respect of the same facts requested the other Member State to prosecute the persons involved or extradition. 4. the conclusion between the Member States the relevant bilateral or multilateral agreements and the notifications of the Member States concerned with this article is not affected. Article 8 the Court of Justice of the European Communities 1. any dispute between Member States regarding the interpretation or application of this Convention was originally broached in the Council, in accordance with Title VI of the Treaty on European Union, in the procedure with the aim of finding a solution. If a solution is not found within six months, the party to the dispute may refer the case to the Court of Justice of the European communities. 2. any dispute between one or more Member States and the Commission of the European communities of the Convention article 1 or 10, if the solution is not achieved through negotiation may be submitted to the European Court of Justice. Article 9 internal rules the provisions of this Convention shall not prevent the Member States can adopt internal legal provisions which go beyond the provisions of this Convention. 10. Article 1. Member States shall send the Commission of the European communities the text of the provisions of national laws are incorporated into the obligations which are imposed on them under the Convention. 2. For the purposes of this Convention, the High Contracting Parties determined by the Council of the European Union, what information to share or with any exchange between Member States or between Member States and the Commission, and decides also about the agreements that are necessary to do this. Article 11 entry into force this Convention 1 is subject to acceptance by the Member States in accordance with their respective constitutional requirements. 2. Member States shall inform the Secretary-general of the Council of the European Union to the fulfilment of constitutional requirements for adopting this Convention. 3. this Convention shall enter into force 90 days after the notification referred to in the second paragraph from the last Member State that perform this formality. 12. Article 1 of the accession this Convention shall be open for accession by any State that becomes a member of the European Union. 2. the text of this Convention in the language of the country, and that the Council of the European Union, shall be authentic. 3. Accession shall be submitted to the depositary. 4. this Convention in relation to a State which accedes shall enter into force 90 days after the date of its submission to the Act of accession or on the date when this Convention enters into force, if it is not already entered into force on the expiry of that 90-day period ends. Article 13 depositary 1. the Secretary-General of the Council of the European Union is the depositary of this Convention. 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 other communications related to this Convention. In witness whereof, the undersigned Plenipotentiaries have signed the bottom. In Brussels, one thousand nine hundred and ninety-twenty-sixth of July a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original holding of the General Secretariat of the Council of the European Union archives.