反欺诈架构审查

1.IntroductionThe Treaties of the European Union (“EU”) provide that countering fraud and any other illegalactivities affecting the EU’s financial interestsis the shared responsibility of the EU and itsMember States1. The European Commission has a key responsibility to protect the EU’sfinancial interests2,through its Authorising Officers by Delegation (“AODs”),and works tofulfil this together with several specialised bodies, offices and agencies that have been set upover the years. It also takes into account the recommendations of the European Court ofAuditors (the ECA). Together with the Member States’ competent authorities and the AODsof all institutions, bodies, offices and agencies (IBOAs), they form the EU anti-fraudarchitecture.The EU anti-fraud architecture (AFA) has evolved over time to address the ever-changingthreats to the EU’s financial interests. Transnational fraud, including VAT fraud, or the activityof organised crime networks targeting EU funds have increased. There is also growingevidence of the key role of organised crime in fraud schemes, and, conversely, of the importantrole of fraud in financing other forms of serious and organised crime, including terrorism.Fraudsters now make use of advanced technologies like artificial intelligence (AI), encryptedcommunication, and crypto currencies, to carry out and hide their criminal activities adds tothe challenge. Moreover,management modes are evolving andthe sheer increase in the size ofthe EU’s budget, driven by NextGenerationEU, has led to a rise in the amounts that are at riskof fraud and irregularities. Reviewing the AFA framework is an opportunity to better addressall challenges and bridge existing gaps in the protection of the EU’s financial interests. TheAFA review process will also be an opportunity to improve and streamline cooperationbetween the various AFA actors. The present White Paper seeks to prepare the process byputting forward for a broad reflection several key questions that could be explored in theupcoming review.The AFA review complements the preparatory work on the next multiannual financialframework (the MFF). The aim is to ensure that the next MFF can benefit from a strengthenedand more efficient anti-fraud architecture to protect the EU’s financial interests by making thebest possible use of resources (particularly as regards the complementarity and coordination ofthe functions and activities of all relevant actors). It will contribute to delivering on theobjectives set out by the Commission in its proposals for the EU’s next long-term budget. Itwill do so by, in particular, addressing the complexities, weaknesses and constraints of thecurrent system; maximising the impact of every euro spent on focusing on EU priorities andobjectives where the EU action brings most added value; and ensuring the accountability andtraceability of EU funds.The AFA review also complements a number of other recent or ongoing policy initiatives inareas closely related to anti-fraud, such as the proposal for a directive on combating corruptionthrough criminal law3, the Conditionality Regulation4and monitoring under the annual Ruleof Law Report.1Articles 310(6) and 325 TFEU.2Article 317 TFEU.3COM/2023/234 final4Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 ona general regime of conditionality for the protection of the Union budget, OJ L 433I, 22.12.2020, p. 1–10. 1 2The European Parliament attaches significant importance to the review of the AFA. TheEuropean Parliament’s Committee on Budgetary Control, in its ‘Report on the protection ofthe EU’s financial interests – combating fraud – annual report 2023’ (the CONT Report)5,highlighted the urgent need to strengthen and modernise the AFA in response to emergingchallenges and opportunities6. In particular, the CONT Report emphasises the need to assessand minimise duplications and overlaps of AFA actors; promote anti-fraud strategies atnational level; boost the use of digital tools and databases; consider a centralised governancestructure; provides strategic oversight and address structural gaps; and improve the reportingframework by incorporating results from all components into the annual report on theprotection of the EU’s financial interests (the PIF Report) in order to enhance transparency andaccountability.The ECA has also adopted several special reports on anti-fraud7and is conducting other fraud-related audits8. In particular, it is assessing the working arrangements and coordinationbetween theEuropean Public Prosecutor’s Office (EPPO),the European Anti-Fraud Office(OLAF),the EU Agency for Criminal Justice Cooperation(Eurojust) andthe EU Agency forLaw Enforcement Cooperation(Europol)9; as well as the effectiveness of the national controlsystems in managingthe funds of the Recovery and Resilience Facility(RRF)10in preventing,detecting and, where appropriate, correcting fraud11. A third ongoing audit12will assess theeffectiveness of t