Sittings · Document
Protection of the European Union’s financial interests – combating fraud – annual report 2024
22.4.2026 A10-0080/30
Amendment 30
Tomáš Zdechovský
on behalf of the PPE 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 E
Motion for a resolution
Amendment
E. whereas the description and analysis in the PIF Report of the measures adopted to combat fraud and irregularities should make it possible to identify and implement more targeted actions at both EU and national levels; whereas the detection of fraudulent irregularities continues to improve across the EU, but recovery actions remain uneven in some Member States; whereas effective protection of the EU’s financial interests would require both comprehensive detection and consistent judicial and administrative follow-up to prevent, correct, and deter the misuse of EU funds;
E. whereas the description and analysis in the PIF Report of the measures adopted to combat fraud and irregularities should make it possible to identify and implement more targeted actions at both EU and national levels; whereas the detection of fraudulent irregularities continues to improve across the EU, but recovery actions remain uneven in some Member States; whereas effective protection of the EU’s financial interests would require both comprehensive detection and consistent judicial and administrative follow-up to prevent, correct, and deter the misuse of EU funds, including through the effective functioning of judicial systems and investigative authorities, which are essential for ensuring the proper enforcement of EU law and the protection of the EU budget;
Or. en
22.4.2026 A10-0080/31
Amendment 31
Tomáš Zdechovský
on behalf of the PPE 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 G
Motion for a resolution
Amendment
G. whereas considering the disparities between the Member States, in particular as regards the detection and reporting of irregularities, the diversity of administrative systems in the Member States hinders the implementation of the objective of a common level of national management, control and reporting systems in the EU; whereas a limited number of Member States have adopted fully comprehensive anti-fraud strategies covering all relevant sectors; whereas strengthening governance structures, ensuring coordination among authorities, and establishing measurable objectives at national level are essential to protect the EU budget and improve the effectiveness of EU-wide anti-fraud measures; whereas, if the diversity of administrative systems in the Member States is not addressed in a consistent manner by enhancing interoperability and digitalisation, it risks undermining the reliability, comparability and usefulness of data and reports; whereas to this end, it seems necessary that genuine common guidelines worthy of the name and robust standard procedures be implemented effectively and more efficiently in order to achieve a more standardised and uniform management and treatment of EU funds and the same protection of the EU’s financial interests in all Member States;
G. whereas considering the disparities between the Member States, in particular as regards the detection and reporting of irregularities, the diversity of administrative systems in the Member States hinders the implementation of the objective of a common level of national management, control and reporting systems in the EU; whereas a limited number of Member States have adopted fully comprehensive anti-fraud strategies covering all relevant sectors; whereas strengthening governance structures, ensuring coordination among authorities, and establishing measurable objectives at national level are essential to protect the EU budget and improve the effectiveness of EU-wide anti-fraud measures, as well as to ensure consistent capacity across the Member States to prevent, detect and address irregularities and fraud affecting the EU’s financial interests; whereas, if the diversity of administrative systems in the Member States is not addressed in a consistent manner by enhancing interoperability and digitalisation, it risks undermining the reliability, comparability and usefulness of data and reports; whereas to this end, it seems necessary that genuine common guidelines worthy of the name and robust standard procedures be implemented effectively and more efficiently in order to achieve a more standardised and uniform management and treatment of EU funds and the same protection of the EU’s financial interests in all Member States;
Or. en
22.4.2026 A10-0080/32
Amendment 32
Tomáš Zdechovský
on behalf of the PPE 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 H
Motion for a resolution
Amendment
H. whereas the EU and its Member States share responsibility for the protection of the EU’s financial interests, which covers the deployment of funds under the Recovery and Resilience Facility (RRF)14 and the implementation of the national recovery and resilience plans; whereas the role of national authorities in ensuring an adequate level of protection of the EU’s financial interests has significantly increased under NextGenerationEU (NGEU) and the proposal for the future multiannual financial framework (MFF);
H. whereas the EU and its Member States share responsibility for the protection of the EU’s financial interests, which covers the deployment of funds under the Recovery and Resilience Facility (RRF)14 and the implementation of the national recovery and resilience plans; whereas the role of national authorities in ensuring an adequate level of protection of the EU’s financial interests has significantly increased under NextGenerationEU (NGEU) and the proposal for the future multiannual financial framework (MFF), including through compliance with the applicable EU legal framework designed to protect the EU budget;
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14 Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (the RRF Regulation) (OJ L 57, 18.2.2021, p. 17, ELI: http://data.europa.eu/eli/reg/2021/241/oj).
14 Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (the RRF Regulation) (OJ L 57, 18.2.2021, p. 17, ELI: http://data.europa.eu/eli/reg/2021/241/oj).
Or. en
22.4.2026 A10-0080/33
Amendment 33
Tomáš Zdechovský
on behalf of the PPE 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 O
Motion for a resolution
Amendment
O. whereas corruption is one of the most serious crimes with a cross-border dimension and affects all Member States to varying degrees; whereas it erodes citizens’ trust in the EU and undermines the EU’s financial interests and economy as a whole, as well as democracy and the rule of law in the EU;
O. whereas corruption is one of the most serious crimes with a cross-border dimension and affects all Member States to varying degrees; whereas it erodes citizens’ trust in the EU and undermines the EU’s financial interests and economy as a whole, as well as democracy and the rule of law in the EU; whereas the effective prevention, detection and sanctioning of corruption depend on the proper functioning of public authorities, judicial independence and sufficient capacity to investigate and prosecute offences affecting the EU’s financial interests;
Or. en
22.4.2026 A10-0080/34
Amendment 34
Tomáš Zdechovský
on behalf of the PPE 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 Q
Motion for a resolution
Amendment
Q. whereas the protection of the EU’s financial interests must be fully integrated into all EU external action instruments, given that financial support to non-EU countries inherently entails an increased risk of fraud, misappropriation and misuse of funds compared to direct implementation, and must therefore be accompanied by robust safeguard measures ensuring the consistent use of EU funds, as well as mechanisms allowing for protective interventions at all times in order to prevent, detect and correct possible breaches; whereas transparency in the allocation of EU funds to non-governmental organisations is essential to ensure the sound management of public resources and to prevent undue influence on the EU’s decision-making processes;
Q. whereas the protection of the EU’s financial interests must be fully integrated into all EU external action instruments, given that financial support to non-EU countries inherently entails an increased risk of fraud, misappropriation and misuse of funds compared to direct implementation, and must therefore be accompanied by robust safeguard measures ensuring the consistent use of EU funds, as well as mechanisms allowing for protective interventions at all times in order to prevent, detect and correct possible breaches, including through the application of appropriate conditionality and control requirements, in line with the EU’s legal framework; whereas transparency in the allocation of EU funds to non-governmental organisations is essential to ensure the sound management of public resources and to prevent undue influence on the EU’s decision-making processes;
Or. en
22.4.2026 A10-0080/35
Amendment 35
Tomáš Zdechovský
on behalf of the PPE 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
Motion for a resolution
Amendment
2. Reiterates that the protection of the EU’s financial interests faces significant challenges in an increasingly complex and rapidly evolving context and that its effectiveness can only be ensured through joint and coordinated actions by judicial and administrative authorities, the EU institutions and entities and the Member States; stresses that cooperation must include systematic information sharing, joint risk analysis and operational coordination; urges the Member States to adopt a proactive stance in safeguarding the EU’s financial interests and strengthening information exchange both among national authorities and with EU bodies and agencies, in order to detect and address emerging risks and fraud patterns promptly; recalls that all stakeholders and all the tools made available by the relevant financial regulations and EPPO operations must contribute to the protection of the EU’s financial interests;
2. Reiterates that the protection of the EU’s financial interests faces significant challenges in an increasingly complex and rapidly evolving context and that its effectiveness can only be ensured through joint and coordinated actions by judicial and administrative authorities, the EU institutions and entities and the Member States; stresses that cooperation must include systematic information sharing, joint risk analysis and operational coordination; urges the Member States to adopt a proactive stance in safeguarding the EU’s financial interests and strengthening information exchange both among national authorities and with EU bodies and agencies, in order to detect and address emerging risks and fraud patterns promptly; recalls that all stakeholders and all the tools made available by the relevant financial regulations and EPPO operations must contribute to the protection of the EU’s financial interests; stresses that the effective protection of the EU budget requires that anti-fraud systems operate in a legal environment that ensures judicial independence and the effective enforcement of criminal and administrative decisions; acknowledges that safeguarding the EU’s financial interests depends on transparent, accountable governance and full compliance with legal obligations by all Member States;
Or. en
22.4.2026 A10-0080/36
Amendment 36
Tomáš Zdechovský
on behalf of the PPE 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 3
Motion for a resolution
Amendment
3. Underlines that the rule of law is a cornerstone of the EU and is essential for protecting EU financial interests in all Member States; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget; underlines that decisions to protect EU financial interests must be based on technical and legal findings; calls on the Commission to ensure consistent and proportionate use of the mechanism, while respecting Member States’ primary responsibility for upholding rule of law principles and ensuring coherence across EU instruments;
3. Underlines that the rule of law is a cornerstone of the EU and is essential for protecting EU financial interests in all Member States; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget; underlines that decisions to protect EU financial interests must be based on technical and legal findings; calls on the Commission to ensure consistent and proportionate use of the mechanism, while respecting Member States’ primary responsibility for upholding rule of law principles and ensuring coherence across EU instruments; recalls that systemic deficiencies, including in judicial independence, prosecution capacity and anti-fraud enforcement, may seriously undermine the sound financial management of the EU budget and the effectiveness of EU anti-fraud instruments;
Or. en
22.4.2026 A10-0080/37
Amendment 37
Tomáš Zdechovský
on behalf of the PPE 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 12
Motion for a resolution
Amendment
12. Notes that the ECA found that, in 40 cases, OLAF had independently concluded, without informing the EPPO, that no criminal conduct was suspected; points out that only the EPPO and national public prosecutors’ offices are competent to assess whether conduct is suspected of being criminal; notes that OLAF does not have access to reports closed by the EPPO, which, according to the ECA, hinders OLAF’s ability to take relevant administrative action; points out that the ECA has concluded that the procedures for exchanging reports between the EPPO and OLAF are not efficient enough and recommends that received reports of suspected fraud be centrally registered to ensure efficient procedures; stresses the need to close the information gaps between national authorities, OLAF and the EPPO; calls on the Commission to strengthen operational information-sharing channels and ensure timely, structured and secure exchanges of relevant information throughout the anti-fraud cycle; calls on the Commission to prioritise the improvement of the coordination process, in line with the ECA’s analysis;
12. Notes that the ECA found that, in 40 cases, OLAF had independently concluded, without informing the EPPO, that no criminal conduct was suspected; points out that only the EPPO and national public prosecutors’ offices are competent to assess whether conduct is suspected of being criminal; notes that OLAF does not have access to reports closed by the EPPO, which, according to the ECA, hinders OLAF’s ability to take relevant administrative action; points out that the ECA has concluded that the procedures for exchanging reports between the EPPO and OLAF are not efficient enough and recommends that received reports of suspected fraud be centrally registered to ensure efficient procedures; stresses the need to close the information gaps between national authorities, OLAF and the EPPO; calls on the Commission to strengthen operational information-sharing channels and ensure timely, structured and secure exchanges of relevant information throughout the anti-fraud cycle; calls on the Commission to prioritise the improvement of the coordination process, in line with the ECA’s analysis; stresses that deficiencies in the follow-up systems of national judicial authorities may reduce the effectiveness of OLAF and EPPO actions, and therefore directly affect the protection of the EU’s financial interests;
Or. en
22.4.2026 A10-0080/38
Amendment 38
Tomáš Zdechovský
on behalf of the PPE 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 14
Motion for a resolution
Amendment
14. Stresses that the fight against fraud requires a comprehensive and coherent governance approach, involving a wide range of actors and interconnected processes covering all main stages of the anti-fraud cycle, namely prevention, detection, investigation, prosecution, recovery and sanctions; stresses that weaknesses or fragmentation at any stage reduce the effectiveness of the entire system; insists that, without substantial progress at the stage of timely and effective recovery of funds and the application of appropriate sanctions, efforts in prevention and detection lose part of their deterrent effect; calls on the Commission, in cooperation with OLAF, the EPPO and the competent national authorities, to develop and apply harmonised indicators enabling the assessment of the real budgetary impact of anti-fraud policies, to guide decision-making and the allocation of resources;
14. Stresses that the fight against fraud requires a comprehensive and coherent governance approach, involving a wide range of actors and interconnected processes covering all main stages of the anti-fraud cycle, namely prevention, detection, investigation, prosecution, recovery and sanctions, including where such weaknesses stem from insufficient judicial independence or insufficient enforcement capacity at national level; stresses that weaknesses or fragmentation at any stage reduce the effectiveness of the entire system; insists that, without substantial progress at the stage of timely and effective recovery of funds and the application of appropriate sanctions, efforts in prevention and detection lose part of their deterrent effect; calls on the Commission, in cooperation with OLAF, the EPPO and the competent national authorities, to develop and apply harmonised indicators enabling the assessment of the real budgetary impact of anti-fraud policies, to guide decision-making and the allocation of resources;
Or. en
22.4.2026 A10-0080/39
Amendment 39
Tomáš Zdechovský
on behalf of the PPE 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 20
Motion for a resolution
Amendment
20. Regrets that risk analyses relating to the common agricultural policy (CAP), cohesion policy and the fisheries sector contributed only marginally to fraud detection in the 2020-2024 period, with no improvement compared to the previous period (2015-2019); calls on the Commission to analyse the causes of this and develop an action plan to improve the quality of risk analyses in cooperation with the authorities responsible in the Member States; notes that fraud detection based on whistleblower reports remains low, with only one instance of fraud being detected based on information published in the media, in the context of direct payments, while the role of civil society in the cohesion and fisheries sectors has increased, with approximately 18 % of irregularities detected in this way; stresses that, as regards irregularities related to the CAP, the analysis of detection rates in the 2024 PIF Report shows a higher concentration of fraudulent irregularities than of non-fraudulent ones, suggesting that differentiated approaches in investigations and criminal prosecutions may have been a decisive factor in these detection rates; notes, furthermore, that neither risk analysis nor information from civil society plays a significant role in the detection of non-fraudulent irregularities; stresses the need to reinforce risk analysis methodologies, to improve data-mining tools and use them more systematically, and to further promote secure and effective reporting channels for whistleblowers; recalls that, in 2023, there was still a significant error rate under the heading ‘Cohesion, Resilience and Values’, namely 9.3 %; reiterates its concern about the excessively long duration of the procedures required to close cases in which irregularities have been detected, noting that in the 2020-2024 period in the CAP sector, on average, it took more than four years between the occurrence of the irregularity and the suspicion of fraud, followed by a further three years to close the case after the Commission was notified, while in the cohesion sector, it took almost two years to detect a suspicion of fraud and almost two and a half years to close the case; understands that, in both sectors, the average duration is shorter for non-fraudulent irregularities, possibly due to the greater obstacles to verification in fraud cases and the need to deploy specialised resources, which are often limited; emphasises that the length of these procedures hinders the adoption of effective remedial or mitigating measures and deprives the measures taken of their deterrent effect; considers, finally, that the modalities and timing of the initial handling of cases have a decisive influence on the subsequent course of the procedures and calls on the Commission to take appropriate measures to accelerate these procedures, in particular by stepping up its dialogue with the Member States’ authorities, which is in the interest of protecting the EU’s financial interests;
20. Regrets that risk analyses relating to the common agricultural policy (CAP), cohesion policy and the fisheries sector contributed only marginally to fraud detection in the 2020-2024 period, with no improvement compared to the previous period (2015-2019); calls on the Commission to analyse the causes of this and develop an action plan to improve the quality of risk analyses in cooperation with the authorities responsible in the Member States; notes that fraud detection based on whistleblower reports remains low, with only one instance of fraud being detected based on information published in the media, in the context of direct payments, while the role of civil society in the cohesion and fisheries sectors has increased, with approximately 18 % of irregularities detected in this way; stresses that, as regards irregularities related to the CAP, the analysis of detection rates in the 2024 PIF Report shows a higher concentration of fraudulent irregularities than of non-fraudulent ones, suggesting that differentiated approaches in investigations and criminal prosecutions may have been a decisive factor in these detection rates; notes, furthermore, that neither risk analysis nor information from civil society plays a significant role in the detection of non-fraudulent irregularities; stresses the need to reinforce risk analysis methodologies, to improve data-mining tools and use them more systematically, and to further promote secure and effective reporting channels for whistleblowers; recalls that, in 2023, there was still a significant error rate under the heading ‘Cohesion, Resilience and Values’, namely 9.3 %; reiterates its concern about the excessively long duration of the procedures required to close cases in which irregularities have been detected, noting that in the 2020-2024 period in the CAP sector, on average, it took more than four years between the occurrence of the irregularity and the suspicion of fraud, followed by a further three years to close the case after the Commission was notified, while in the cohesion sector, it took almost two years to detect a suspicion of fraud and almost two and a half years to close the case; understands that, in both sectors, the average duration is shorter for non-fraudulent irregularities, possibly due to the greater obstacles to verification in fraud cases and the need to deploy specialised resources, which are often limited; emphasises that the length of these procedures hinders the adoption of effective remedial or mitigating measures and deprives the measures taken of their deterrent effect; considers, finally, that the modalities and timing of the initial handling of cases have a decisive influence on the subsequent course of the procedures and calls on the Commission to take appropriate measures to accelerate these procedures, in particular by stepping up its dialogue with the Member States’ authorities, which is in the interest of protecting the EU’s financial interests; recalls that delays in judicial follow-up and prosecution in certain Member States can significantly reduce the deterrent effect of EU anti-fraud policy and undermine efforts to protect the EU budget;
Or. en