Protection of the European Union’s financial interests – combating fraud – annual report 2024

22.4.2026 A10-0080/1

Amendment 1

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Citation 21 a (new)

Motion for a resolution

Amendment

– having regard to the opinion of the Committee on Budgetary Control, adopted on 4 September 2025 and submitted to Parliament’s Bureau, on the dissolution and final financial report 2024 of the political group Identity and Democracy;

_________________

Or. en

22.4.2026 A10-0080/2

Amendment 2

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Recital B a (new)

Motion for a resolution

Amendment

Ba. whereas the Court of Justice of the European Union has established and confirmed, in various rulings, the clear relationship between respect for the rule of law and the efficient implementation of the EU budget, in accordance with the principles of sound financial management and the protection of the EU’s financial interests;

Or. en

22.4.2026 A10-0080/3

Amendment 3

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Recital B b (new)

Motion for a resolution

Amendment

Bb. whereas the Conditionality Regulation empowers the EU to adopt, in a timely manner, proportionate financial measures to safeguard its financial interests where breaches of the rule of law in a Member State affect, or seriously risk affecting, the sound financial management of the EU budget; whereas the regulation was adopted as part of the package on the 2021-2027 multiannual financial framework (MFF), following long and difficult negotiations between the co-legislators, notably because of attempts by some of the Member States to link the negotiations on the MFF with the negotiations on the rule of law conditionality mechanism; whereas the Conditionality Regulation has been binding for all Member States since its entry into force on 1 January 2021;

Or. en

22.4.2026 A10-0080/4

Amendment 4

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 2 a (new)

Motion for a resolution

Amendment

2a. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and protection of the EU’s financial interests in all Member States; considers, furthermore, that, while the Conditionality Regulation is primarily designed to protect the EU budget from risks deriving from breaches of the rule of law, there is merit in exploring ways of strengthening the protection of the EU budget against violations of the other values enshrined in Article 2 TEU; recalls that the EU budget is not neutral to breaches of democracy, equality and fundamental rights, which can have tangible financial implications; is of the opinion that Article 6 of the Financial Regulation provides the legal basis for action in cases of such breaches; invites the Commission to assess the extension of conditionality instruments in cases where serious and systemic violations of other Article 2 TEU values affect the EU budget;

Or. en

22.4.2026 A10-0080/5

Amendment 5

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 25

Motion for a resolution

Amendment

25. Emphasises that independent media and investigative journalism could play a role in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public funds;

25. Emphasises that free, independent and pluralistic media and investigative journalism are indispensable in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public funds as they enable citizens and institutions to hold those in power to account; emphasises the crucial role played by a strong and unhindered civil society, including grassroots movements and community organisations, trade unions, activist groups, human rights defenders and non-governmental organisations, and by independent authorities and ombudspersons, in ensuring the accountability of both state and private actors through their watchdog role;

Or. en

22.4.2026 A10-0080/6

Amendment 6

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Subheading (new) – after paragraph 25

Motion for a resolution

Amendment

Main threats – rule of law deficiencies

Or. en

22.4.2026 A10-0080/7

Amendment 7

Carla Tavares

on behalf of the S&D Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 25 a (new)

Motion for a resolution

Amendment

25a. Regrets the fact that, under the Conditionality Regulation, only two formal notifications have been sent and measures have been decided in only a single case, despite successive worrying findings in the Commission’s annual rule of law reports, findings by OLAF that were made public in the Commission’s annual reports on the protection of the EU’s financial interests, and findings by the EPPO that point to budgetary risks in several Member States; underlines that the gap between findings and enforcement undermines the regulation’s credibility and weakens its preventive function in protecting the EU’s financial interests; recalls the ECA warning that decisions on blocking or releasing funds, which require a qualified majority in the Council, are often intertwined with unrelated high-level negotiations that require unanimity; underlines that decisions to protect EU financial interests must be based on technical and legal findings and cannot be subjected to bargaining under the threat of blocking decisions requiring unanimity in the Council;

Or. en