White, Simone
(1997)
Protection of the financial interests of the European Communities: The fight against fraud and corruption.
PhD thesis, London School of Economics and Political Science.
Abstract
The protection of the financial interests of the European Communities ('PIF'), as a political/legal endeavour presents unique features. Firstly it is central to the future of the Communities; increasingly it has been perceived as an essential ingredient to preserve the credibility of the 'European Project'. Secondly it has opened up a penal-administrative space at EC level, which many regard as a fore-runner to a European Criminal Legal Space - a vision fraught with difficulties. Notwithstanding the high profile of 'PIF', on the whole progress in fraud control has been uneven, due to the sectoral approach adopted. On the expenditure side of the budget, the most regulated area remains the part of the EA66F-Guarantee Section Fund, whilst Structural Funds remain fairly un-policed. Of late it has been recognized that procurement fraud, involving the corruption of officials who work with Structural Funds, is rife in many Member States, and legislative solutions have been sought at EC level. On the income side of the budget, the control of VAT fraud rests mainly with the Member States. Other duties have become increasingly difficult to collect in view of the near-collapse of the transit system: solutions advocated include the computerisation of the transit system and various improvements in Customs' modi operandi. All Member States have experienced difficulties in recovering EC funds obtained through irregularities: a case study is offered, which compares the British and Danish approaches to the recovery of EC funds. In relation to VAT and excise regimes, the organisation of Customs, and recovery of funds, greater integration would be more effective that Commission supervision of the Member States.
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