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DRAFT REPORT (2024/2083(INI))

On the protection of the European Union’s financial interests – combating fraud – annual report 2023

CONT-PR-766940

Committee on Budgetary Control · Rapporteur: Gilles Boyer

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This draft report on the 2023 PIF report welcomes the Commission's findings and calls for stronger anti-fraud measures, including better use of digital tools, improved cooperation, and more effective recovery of funds. It highlights concerns about fraud in areas like VAT, cohesion, and RRF, and urges the Commission to address gaps in reporting, recovery, and the fight against corruption and organized crime. The report also calls for revisions to the PIF Directive and EPPO Regulation, and for better implementation of anti-fraud strategies and whistleblower protections across member states.

Committee position. The rapporteur proposes a resolution that welcomes the 2023 PIF Report, calls for stronger anti-fraud measures, and urges the Commission to act on various recommendations.

Key points

  1. Welcomes the 2023 PIF Report and endorses its recommendations, stressing the need for digitalisation and better governance of the anti-fraud architecture.
  2. Notes that reported fraud and irregularities increased in 2023 (13,563 cases, EUR 1.90 billion) compared to 2022, indicating a significant risk to the EU budget.
  3. Calls for measurable and results-oriented governance of anti-fraud activities, and for the Commission to work closely on launching initiatives to make actions tangible.
  4. Welcomes OLAF's increased recommendations (309) and financial recovery amounts (EUR 1,043.8 million), but regrets the long duration of investigations and requests detailed recovery figures.
  5. Welcomes EPPO's growth (1,371 investigations opened, 1,927 active, 139 indictments) and calls for better follow-up on its prosecutions and recovery of funds.
  6. Concerned about VAT fraud and organized crime, calls for lowering or removing the EUR 10 million threshold in the PIF Directive to enhance EPPO's effectiveness.
  7. Highlights high fraud levels in agriculture and cohesion, and calls for reducing lengthy administrative procedures and improving recovery of irregular expenditure.
  8. Concerned about RRF risks, including double funding and lack of recovery orders; calls for transparency on final recipients and stronger controls on zero-cost measures.
  9. Calls for increased interoperability of data systems and use of AI in fraud detection, while ensuring human oversight and data protection.
  10. Welcomes the extension of EDES and the legal basis for ARACHNE in the Financial Regulation, but regrets they only apply from 2028.
  11. Calls for full compliance with the EPPO Regulation and PIF Directive, and for revision of these acts to strengthen the EPPO's mandate.
  12. Regrets that only 10 of 27 member states have full anti-fraud strategies and that six have none; calls for periodic evaluations and stronger enforcement.

Who is affected

  • Member states: must improve reporting, implement anti-fraud strategies, and cooperate with OLAF and EPPO.
  • European Commission: responsible for monitoring, proposing revisions, and ensuring recovery of funds.
  • OLAF and EPPO: urged to enhance cooperation and reporting.
  • Non-EU countries receiving EU funds: subject to monitoring and possible suspension of support.

Figures and deadlines

  • 13,563 cases of fraud and irregularities reported in 2023, compared to 12,455 in 2022.
  • EUR 1.90 billion in financing concerned in 2023, up from EUR 1.77 billion in 2022.
  • OLAF issued 309 recommendations in 2023, up from 275 in 2022.
  • OLAF recommended EUR 1,043.8 million for recovery in 2023, up from EUR 426.8 million in 2022.
  • EPPO opened 1,371 investigations in 2023, up from 865 in 2022.
  • EPPO had 1,927 active investigations and 139 indictments in 2023.
  • EPPO reported 233 investigations into recovery and resilience programmes with an estimated financial loss of EUR 1.86 billion.
  • In 2023, EUR 1.5 billion was seized and EUR 60 million confiscated in fraud cases.

Legal basis: Articles 310(6) and 325(5) of the Treaty on the Functioning of the European Union