Annexes to COM(1994)214-2 - Proposal for COUNCIL OF THE EU ACT establishng a Convention for the protection of the EC' financial interests

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dossier COM(1994)214-2 - Proposal for COUNCIL OF THE EU ACT establishng a Convention for the protection of the EC' financial interests.
document COM(1994)214 EN
date July 26, 1995
agreements to which they are parties, extradite a person against whom proceedings have been commenced by the requesting Member State where the act or acts of which he is accused constitute or may constitute fraud against the Communities' financial interests.

Extradition shall not be refused solely on the ground that the offence is a fiscal offence, or because double criminality is a precondition.

Member States shall extradite sought for the purpose of enforcement of a criminal penalty or preventive measure imposed for fraud against the Communities' financial interests.

2. If the Member State in whose territory the suspected offender resides or is arrested declines to extradite him on the ground that he is a national, that Member State shall submit the case to its competent authorities in order that proceedings may be brought if they are considered appropriate. For this purpose, it shall request the transfer of proceedings from the Member State having jurisdiction in the first instance.

That Member State shall then treat the fraud as having been committed in its own territory.

3. Any event which suspends limitation periods in the applicant Member State shall have like effect in the Member State applied to, and vice versa.

(4) Article 8

1. Member States shall afford mutual assistance in all judicial proceedings commenced in respect of fraud against the Communities' financial interests.

2. For the purposes of this Convention, judicial assistance shall extend to:

- investigations, including the hearing of witnesses, experts and persons undergoing examination, carriage to the locus in quo and the preparation of expert reports,

- submission of evidence, case files and documents,

- delivery of procedural documents and judicial decisions,

- submission of extracts from court or police records, accompanied by all relevant information,

- searches and seizures,

- notification of documents seeking for the enforcement of penalties and similar, including the recovery of fines and costs,

- measures for the enforcement of fines, including orders for confiscation within the meaning of Article 4 (1).

3. Judicial collaboration shall be afforded in respect of all acts constituting fraud against the Communities' financial interests.

Double criminality shall not be a precondition.

4. Requests for judicial collaboration and responses to them may be made direct between the relevant judicial authorities. Each request and accompanying documents shall be translated into the language, or one of the languages, of the State applied to. A copy of the request and of the response shall be sent to the relevant Ministries of Justice and the Commission.

5. Requests for judicial collaboration shall as a general rule be acted upon in accordance with the rules of the State applied to. They may, however, be acted upon in accordance with the rules of the applicant State if such rules are expressly set forth in the request and are not in conflict with the rules of the State applied to.