2. člen MKZFIES

Besedila konvencije in protokolov se v izvirniku v angleškem jeziku in v prevodu v slovenskem jeziku glasijo: THE HIGH CONTRACTING PARTIES to this Convention, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 26 July 1995; DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; NOTING that fraud affecting Community revenue and expenditure in many cases is not confined to a single country and is often committed by organized criminal networks; CONVINCED that protection of the European Communities' financial interests calls for the criminal prosecution of fraudulent conduct injuring those interests and requires, for that purpose, the adoption of a common definition; CONVINCED of the need to make such conduct punishable with effective, proportionate and dissuasive criminal penalties, without prejudice to the possibility of applying other penalties in appropriate cases, and of the need, at least in serious cases, to make such conduct punishable with deprivation of liberty which can give rise to extradition; RECOGNIZING that businesses play an important role in the areas financed by the European Communities and that those with decision-making powers in business should not escape criminal responsibility in appropriate circumstances; DETERMINED to combat together fraud affecting the European Communities' financial interests by undertaking obligations concerning jurisdiction, extradition, and mutual cooperation, HAVE AGREED ON THE FOLLOWING PROVISIONS: 1. For the purposes of this Convention, fraud affecting the European Communities' financial interests shall consist of: (a) in respect of expenditure, any intentional act or omission relating to: – the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds from the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities, – non-disclosure of information in violation of a specific obligation, with the same effect, – the misapplication of such funds for purposes other than those for which they were originally granted; (b) in respect of revenue, any intentional act or omission relating to: – the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the general budget of the European Communities or budgets managed by, or on behalf of, the European Communities, – non-disclosure of information in violation of a specific obligation, with the same effect, – misapplication of a legally obtained benefit, with the same effect. 2. Subject to Article 2 (2), each Member State shall take the necessary and appropriate measures to transpose paragraph 1 into their national criminal law in such a way that the conduct referred to therein constitutes criminal offences. 3. Subject to Article 2 (2), each Member State shall also take the necessary measures to ensure that the intentional preparation or supply of false, incorrect or incomplete statements or documents having the effect described in paragraph 1 constitutes a criminal offence if it is not already punishable as a principal offence or as participation in, instigation of, or attempt to commit, fraud as defined in paragraph 1. 4. The intentional nature of an act or omission as referred to in paragraphs 1 and 3 may be inferred from objective, factual circumstances. 1. Each Member State shall take the necessary measures to ensure that the conduct referred to in Article 1, and participating in, instigating, or attempting the conduct referred to in Article 1 (1), are punishable by effective, proportionate and dissuasive criminal penalties, including, at least in cases of serious fraud, penalties involving deprivation of liberty which can give rise to extradition, it being understood that serious fraud shall be considered to be fraud involving a minimum amount to be set in each Member State. This minimum amount may not be set at a sum exceeding ECU 50 000. 2. However in cases of minor fraud involving a total amount of less than ECU 4 000 and not involving particularly serious circumstances under its laws, a Member State may provide for penalties of a different type from those laid down in paragraph 1. 3. The Council of the European Union, acting unanimously, may alter the amount referred to in paragraph 2. Each Member State shall take the necessary measures to allow heads of businesses or any persons having power to take decisions or exercise control within a business to be declared criminally liable in accordance with the principles defined by its national law in cases of fraud affecting the European Community's financial interests, as referred to in Article 1, by a person under their authority acting on behalf of the business. 1. Each Member State shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Article 1 and 2

(1)when: – fraud, participation in fraud or attempted fraud affecting the European Communities' financial interests is committed in whole or in part within its territory, including fraud for which the benefit was obtained in that territory, – a person within its territory knowingly assists or induces the commission of such fraud within the territory of any other State, – the offender is a national of the Member State concerned, provided that the law of that Member State may require the conduct to be punishable also in the country where it occurred. 2. Each Member State may declare, when giving the notification referred to in Article 11 (2), that it will not apply the rule laid down in the third indent of paragraph 1 of this Article. 1. Any Member State which, under its law, does not extradite its own nationals shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Articles 1 and 2 (1), when committed by its own nationals outside its territory. 2. Each Member State shall, when one of its nationals is alleged to have committed in another Member State a criminal offence involving the conduct described in Articles 1 and 2 (1), and it does not extradite that person to that other Member State solely on the ground of his or her nationality, submit the case to its competent authorities for the purpose of prosecution if appropriate. In order to enable prosecution to take place, the files, information and exhibits relating to the offence shall be transmitted in accordance with the procedures laid down in Article 6 of the European Convention on Extradition. The requesting Member State shall be informed of the prosecution initiated and of its outcome. 3. A Member State may not refuse extradition in the event of fraud affecting the European Communities' financial interests for the sole reason that it concerns a tax or customs duty offence. 4. For the purposes of this Article, a Member State's own nationals shall be construed in accordance with any declaration made by it under Article 6

(1)(b) of the European Convention on Extradition and with paragraph 1 (c) of that Article. 1. If a fraud as defined in Article 1 constitutes a criminal offence and concerns at least two Member States, those States shall cooperate effectively in the investigation, the prosecution and in carrying out the punishment imposed by means, for example, of mutual legal assistance, extradition, transfer of proceedings or enforcement of sentences passed in another Member State. 2. Where more than one Member State has jurisdiction and has the possibility of viable prosecution of an offence based on the same facts, the Member States involved shall cooperate in deciding which shall prosecute the offender or offenders with a view to centralizing the prosecution in a single Member State where possible. 1. Member States shall apply in their national criminal laws the 'ne bis in idem' rule, under which a person whose trial has been finally disposed of in a Member State may not be prosecuted in another Member State in respect of the same facts, provided that if a penalty was imposed, it has been enforced, is actually in the process of being enforced or can no longer be enforced under the laws of the sentencing State. 2. A Member State may, when giving the notification referred to in Article 11 (2), declare that it shall not be bound by paragraph 1 of this Article in one or more of the following cases: (a) if the facts which were the subject of the judgement rendered abroad took place on its own territory either in whole or in part; in the latter case this exception shall not apply if those facts took place partly on the territory of the Member State where the judgment was rendered; (b) if the facts which were the subject of the judgment rendered abroad constitute an offence directed against the security or other equally essential interests of that Member State; (c) if the facts which were the subject of the judgment rendered abroad were committed by an official of the Member State contrary to the duties of his office. 3. The exceptions which may be the subject of a declaration under paragraph 2 shall not apply if the Member State concerned in respect of the same facts requested the other Member State to bring the prosecution or granted extradition of the person concerned. 4. Relevant bilateral or multilateral agreements concluded between Member States and relevant declarations shall remain unaffected by this Article. 1. Any dispute between Member States on the interpretation or application of this Convention must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice of the European Communities by a party to the dispute. 2. Any dispute between one or more Member States and the Commission of the European Communities concerning the application of Article 1 or 10 of this Convention which it has proved impossible to settle through negotiation may be submitted to the Court of Justice. No provision in this Convention shall prevent Member States from adopting internal legal provisions which go beyond the obligations deriving from this Convention. 1. Member States shall transmit to the Commission of the European Communities the text of the provisions transposing into their domestic law the obligations imposed on them under the provisions of this Convention. 2. For the purposes of implementing this Convention, the High Contracting Parties shall determine, within the Council of the European Union, the information to be communicated or exchanged between the Member States or between the Member States and the Commission, and also the arrangements for doing so. 1. This Convention shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the Secretary-General of the Council of the European Union of the completion of their constitutional requirements for adopting this Convention. 3. This Convention shall enter into force ninety days after the notification, referred to in paragraph 2, by the last Member State to fulfil that formality. 1. This Convention shall be open to accession by any State that becomes a member of the European Union. 2. The text of this Convention in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Convention shall enter into force with respect to any State that accedes to it ninety days after the deposit of its instrument of accession or on the date of entry into force of the Convention if it has not already entered into force at the time of expiry of the said period 90 days. 1. The Secretary-General of the Council of the European Union shall act as depositary of this Convention. 2. The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations, and also any other notification concerning this Convention. In witness whereof, the undersigned Plenipotentiaries have hereunto set their hands. Done at Brussels on the twenty-sixth day of July in the year one thousand nine hundred and ninety-five in a single original, in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original remaining deposited in the archives of the General Secretariat of the Council of the European Union. THE HIGH CONTRACTING PARTIES to this Protocol, Member States of the European Union, REFERRING to the Act of the Council of the European Union of twenty-seventh day of September in the year one thousand nine hundred and ninety-six, DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; RECOGNIZING the importance of the Convention on the protection of the European Communities' financial interests of 26 July 1995 for combating fraud affecting Community revenue and expenditure; AWARE that the financial interests of the European Communities may be damaged or threatened by other criminal offences, particularly acts of corruption by or against national and Community officials, responsible for the collection, management or disbursement of Community funds under their control; CONSIDERING that people of different nationalities, employed by different public agencies or bodies, may be involved in such corruption and that, in the interests of effective action against such corruption with international ramifications, it is important for their reprehensible nature to be perceived in a similar manner under Member States' criminal laws; NOTING that several Member States' criminal law on crime linked to the exercise of public duties in general and concerning corruption in particular covers only acts committed by or against their national officials and does not cover, or covers only in exceptional cases, conduct involving Community officials or officials of other Member States; CONVINCED of the need for national law to be adapted where it does not penalize acts of corruption that damage or are likely to damage the financial interests of the European Communities involving Community officials or officials of other Member States; CONVINCED also that such adaptation of national law should not be confined, in respect of Community officials, to acts of active or passive corruption, but should be extended to other crimes affecting or likely to affect the revenue or expenditure of the European Communities, including crimes committed by or against persons in whom the highest responsibilities are vested; CONSIDERING that appropriate rules should also be laid down on jurisdiction and mutual cooperation, without prejudice to the legal conditions under which they are to apply in specific cases, including waiver of immunity where appropriate; CONSIDERING finally that the relevant provisions of the Convention on the protection of the European Communities' financial interests of 26 July 1995 should be made applicable to the criminal acts covered by this Protocol, HAVE AGREED ON THE FOLLOWING PROVISIONS: For the purposes of this Protocol: 1. (a) "official" shall mean any "Community" or "national" official, including any national official of another Member State; (b) the term "Community official" shall mean: – any person who is an official or other contracted employee within the meaning of the Staff Regulations of officials of the European Communities or the Conditions of employment of other servants of the European Communities, – any person seconded to the European Communities by the Member States or by any public or private body, who carries out functions equivalent to those performed by European Community officials or other servants. Members of bodies set up in accordance with the Treaties establishing the European Communities and the staff of such bodies shall be treated as Community officials, inasmuch as the Staff Regulations of the European Communities or the Conditions of employment of other servants of the European Communities do not apply to them; (c) the term "national official" shall be understood by reference to the definition of "official" or "public officer" in the national law of the Member State in which the person in question performs that function for the purposes of application of the criminal law of that Member State. Nevertheless, in the case of proceedings involving a Member State's official initiated by another Member State the latter shall not be bound to apply the definition of "national official" except in so far as that definition is compatible with its national law; 2. "Convention" shall mean the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests, of 26 July 1995(1). 1. For the purposes of this Protocol, the deliberate action of an official, who, directly or through an intermediary, requests or receives advantages of any kind whatsoever, for himself or for a third party, or accepts a promise of such an advantage, to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities' financial interests shall constitute passive corruption. 2. Each Member State shall take the necessary measures to ensure that conduct of the type referred to in paragraph 1 is made a criminal offence. 1. For the purposes of this Protocol, the deliberate action of whosoever promises or gives, directly or through an intermediary, an advantage of any kind whatsoever to an official for himself or for a third party for him to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities' financial interests shall constitute active corruption. 2. Each Member State shall take the necessary measures to ensure that conduct of the type referred to in paragraph 1 is made a criminal offence. 1. Each Member State shall take the necessary measures to ensure that in its criminal law the descriptions of the offences constituting conduct of the type referred to in Article 1 of the Convention committed by its national officials in the exercise of their functions apply similarly in cases where such offences are committed by Community officials in the exercise of their duties. 2. Each Member State shall take the necessary measures to ensure that in its criminal law the descriptions of the offences referred to in paragraph 1 of this Article and in Articles 2 and 3 committed by or against its Government Ministers, elected members of its parliamentary chambers, the members of its highest Courts or the members of its Court of Auditors in the exercise of their functions apply similarly in cases where such offences are committed by or against members of the Commission of the European Communities, the European Parliament, the Court of Justice and the Court of Auditors of the European Communities respectively in the exercise of their duties. 3. Where a Member State has enacted special legislation concerning acts or omissions for which Government Ministers are responsible by reason of their special political position in that Member State, paragraph 2 of this Article may not apply to such legislation, provided that the Member State ensures that Members of the Commission of the European Community are covered by the criminal legislation implementing Articles 2 and 3 and paragraph 1 of this Article. 4. Paragraphs 1, 2 and 3 shall be without prejudice to the provisions applicable in each Member State concerning criminal proceedings and the determination of the competent court. 5. This Protocol shall apply in full accordance with the relevant provisions of the Treaties establishing the European Communities, the Protocol on the Privileges and Immunities of the European Communities, the Statutes of the Court of Justice and the texts adopted for the purpose of their implementation, as regards the withdrawal of immunity. 1. Each Member State shall take the necessary measures to ensure that the conduct referred to in Articles 2 and 3, and participating in and instigating the conduct in question, are punishable by effective, proportionate and dissuasive criminal penalties, including, at least in serious cases, penalties involving deprivation of liberty which can give rise to extradition. 2. Paragraph 1 shall be without prejudice to the exercise of disciplinary powers by the competent authorities against national officials or Community officials. In determining the penalty to be imposed, the national criminal courts may, in accordance with the principles of their national law, take into account any disciplinary penalty already imposed on the same person for the same conduct. 1. Each Member State shall take the measures necessary to establish its jurisdiction over the offences it has established in accordance with Articles 2, 3 and 4 where: (a) the offence is committed in whole or in part within its territory; (b) the offender is one of its nationals or one of its officials; (c) the offence is committed against one of the persons referred to in Article 1 or a member of one of the institutions referred to in Article 4

(2)who is one of its nationals; (d) the offender is a Community official working for a European Community institution or a body set up in accordance with the Treaties establishing the European Communities which has its headquarters in the Member State concerned. 2. Each Member State may declare when giving the notification provided for in Article 9

(2)that it will not apply or will apply only in specific cases or conditions one or more of the jurisdiction rules laid down in paragraph 1 (b), (c), and (d). 1. Articles 3, 5 (1),

(2)and

(4)and Article 6 of the Convention shall apply as if there were a reference to the conduct referred to in Articles 2, 3 and 4 of this Protocol. 2. The following provisions of the Convention shall also apply to this Protocol: – Article 7, on the understanding that, unless otherwise indicated at the time of the notification provided for in Article 9

(2)of this Protocol, any declaration within the meaning of Article 7

(2)of the Convention shall also apply to this Protocol, – Article 9, – Article 10. 1. Any dispute between Member States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice of the European Communities by a party to the dispute. 2. Any dispute between one or more Member States and the Commission of the European Communities concerning Article 1, with the exception of point 1 (c), or Articles 2, 3 and 4, or the third indent of Article 7

(2)of this Protocol which it has proved impossible to settle through negotiation may be submitted to the Court of Justice of the European Communities. 1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the Secretary-General of the Council of the European Union of the completion of the procedures required under their respective constitutional rules for adopting this Protocol. 3. This Protocol shall enter into force ninety days after the notification provided for in paragraph 2 has been given by the State which, being a Member of the European Union at the time of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enters into force. 1. This Protocol shall be open to accession by any State that becomes a member of the European Union. 2. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Protocol shall enter into force with respect to any State that accedes to it ninety days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of ninety days. 1. No reservation shall be authorized with the exception of those provided for in Article 6 (2). 2. Any Member State which has entered a reservation may withdraw it at any time in whole or in part by notifying the depositary. Withdrawal shall take effect on the date on which the depositary receives the notification. 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations and any other notification concerning this Protocol. In witness whereof, the undersigned Plenipotentiaries have hereunto set their hands. Done at Dublin on the twenty-seventh day of September in the year one thousand nine hundred and ninety-six in a single original, in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original remaining deposited in the archives of the General Secretariat of the Council of the European Union. 1. Statement by the German delegation: "The Government of the Federal Republic of Germany states its intention, as regards the Protocol to the Convention on the protection of the European Communities' financial interests (officials), of reaching, through negotiation, an agreement on the competence of the Court of Justice of the European Communities to give preliminary rulings that is the same as that sought for the Convention on the protection of the European Communities' financial interests and by the same date." 2. Joint statement by the Belgian, Luxembourg and Netherlands delegations: "The Governments of the Kingdom of Belgium, the Kingdom of the Netherlands and the Grand Duchy of Luxembourg take the view that, for this Protocol to enter into force, a satisfactory solution to the question of the competence to be conferred on the Court of Justice of the European Communities for the interpretation of the Protocol must be found by the end of November 1996, preferably within the framework of the current discussions on the conferral of competence on the Court of Justice to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests." 3. Statement by the Austrian delegation: "Austria assumes that the question of the competence of the Court of Justice of the European Communities to give preliminary rulings will be settled favourably in the near future, and it will continue to work to that end." THE HIGH CONTRACTING PARTIES, HAVE AGREED on the following provisions, which shall be annexed to the Convention: The Court of Justice of the European Communities shall have jurisdiction, under the conditions laid down in this Protocol, to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the Protocol to that Convention drawn up on 27 September 1996(2), hereinafter referred to as "the first Protocol". 1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European Communities to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol to that Convention under the conditions specified in either paragraph 2 (a) or paragraph 2 (b). 2. A Member State making a declaration under paragraph 1 may specify that either: (a) any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment, or (b) any court or tribunal of that State may request the Court of Justice of the European Communities to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment. 1. The Protocol on the Statute of the Court of Justice of the European Communities and the Rules of Procedure of that Court of Justice shall apply. 2. In accordance with the Statute of the Court of Justice of the European Communities, any Member State, whether or not it has made a declaration pursuant to Article 2, shall be entitled to submit statements of case or written observations to the Court of Justice of the European Communities in cases which arise pursuant to Article 1. 1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the depositary of the completion of their respective constitutional requirements for adopting this Protocol and communicate to him any declaration made pursuant to Article 2. 3. This Protocol shall enter into force ninety days after the notification, referred to in paragraph 2, by the Member State which, being a member of the European Union on the date of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. However, it shall at the earliest enter into force at the same time as the Convention on the protection of the European Communities' financial interests. 1. This Protocol shall be open to accession by any State that becomes a member of the European Union. 2. Instruments of accession shall be deposited with the depositary. 3. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 4. This Protocol shall enter into force with respect to any State that accedes to it ninety days after the date of deposit of its instrument of accession, or on the date of the entry into force of this Protocol if the latter has not yet come into force when the said period of ninety days expires. Any State that becomes a member of the European Union and accedes to the Convention on the protection of the European Communities' financial interests in accordance with Article 12 thereof shall accept the provisions of this Protocol. 1. Amendments to this Protocol may be proposed by any Member State, being a High Contracting Party. Any proposal for an amendment shall be sent to the depositary, who shall forward it to the Council. 2. Amendments shall be established by the Council, which shall recommend that they be adopted by the Member States in accordance with their respective constitutional requirements. 3. Amendments thus established shall enter into force in accordance with the provisions of Article 4. 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European Communities the notifications, instruments or communications concerning this Protocol. In witness whereof the undersigned Plenipotentiaries have signed this Protocol. Done at Brussels, this twenty-ninth day of November in the year one thousand nine hundred and ninety-six, in a single original in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic. The representatives of the Governments of the Member States of the European Union meeting within the Council, At the time of the signing of the Council Act drawing up the Protocol on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests, Wishing to ensure that the said Convention is interpreted as effectively and uniformly as possible as from its entry into force, Declare themselves willing to take appropriate steps to ensure that the national procedures for adopting the Convention on the protection of the European Communities' financial interests and the Protocol concerning its interpretation are completed simultaneously at the earliest opportunity. In witness whereof the undersigned Plenipotentiaries have signed this Declaration. Done at Brussels on the twenty-ninth day of November in the year one thousand nine hundred and ninety-six. At the time of the signing of this Protocol, the following declared that they accepted the jurisdiction of the Court of Justice of the European Communities in accordance with the procedures laid down in Article 2: The French Republic, Ireland and the Portuguese Republic in accordance with the procedures laid down in Article 2

(2)(a); The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, in accordance with the procedures laid down in Article 2

(2)(b). The Federal Republic of Germany, the Hellenic Republic, the Kingdom of the Netherlands and the Republic of Austria, reserve the right to make provision in their national law to the effect that, where a question relating to the interpretation of the Convention on the protection of the European Communities' financial interests and the first Protocol thereto is raised in a case pending before a national court or tribunal against whose decision there is no judicial remedy under national law, that court or tribunal will be required to refer the matter to the Court of Justice. For the Kingdom of Denmark and the Kingdom of Spain, the declaration(s) will be made at the time of adoption. THE HIGH CONTRACTING PARTIES to this Protocol, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 19 June 1997; DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; RECOGNIZING the importance of the Convention on the protection of the European Communities' financial interests of 26 July 1995 in combating fraud affecting Community revenue and expenditure; RECOGNIZING the importance of the Protocol of 27 September 1996 to the said Convention in the fight against corruption damaging or likely to damage the European Communities' financial interests; AWARE that the financial interests of the European Communities may be damaged or threatened by acts committed on behalf of legal persons and acts involving money laundering; CONVINCED of the need for national law to be adapted, where necessary, to provide that legal persons can be held liable in cases of fraud or active corruption and money laundering committed for their benefit that damage or are likely to damage the European Communities' financial interests; CONVINCED of the need for national law to be adapted, where necessary, to penalize acts of laundering of proceeds of fraud or corruption that damage or are likely to damage the European Communities' financial interests and to make it possible to confiscate proceeds of such fraud and corruption; CONVINCED of the need for national law to be adapted, where necessary, in order to prevent the refusal of mutual assistance solely because offences covered by this Protocol concern or are considered as tax or customs duty offences; NOTING that cooperation between Member States is already covered by the Convention on the protection of the European Communities' financial interests of 26 July 1995, but that there is a need, without prejudice to obligations under Community law, for appropriate provision also to be made for cooperation between member States and the Commission to ensure effective action against fraud, active and passive corruption and related money laundering damaging or likely to damage the European Communities' financial interests, including exchange of information between the Member States and the Commission; CONSIDERING that, in order to encourage and facilitate the exchange of information, it is necessary to ensure adequate protection of personal data; CONSIDERING that the exchange of information should not hinder ongoing investigations and that it is therefore necessary to provide for the protection of investigation secrecy; CONSIDERING that appropriate provisions have to be drawn up on the competence of the Court of Justice of the European Communities; CONSIDERING finally that the relevant provisions of the Convention on the protection of the European Communities' financial interests of 26 July 1995 should be made applicable to certain acts covered by this Protocol, HAVE AGREED ON THE FOLLOWING PROVISIONS: For the purposes of this Protocol: (a) "Convention" shall mean the Convention drawn up on the basis of Article K.3 of the Treaty on European Union on the protection of the European Communities' financial interests, of 26 July 1995(3); (b) "fraud" shall mean the conduct referred to in Article 1 of the Convention; (c) – "passive corruption" shall mean the conduct referred to in Article 2 of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union to the convention on the protection of the European Communities' financial interests, of 27 September 1996(4), – "active corruption" shall mean the conduct referred to in Article 3 of the same Protocol; (d) "legal person" shall mean any entity having such status under the applicable national law, except for States or other public bodies in the exercise of State authority and for public international organizations; (e) "money laundering" shall mean the conduct as defined n the third indent of Article 1 of Council Directive 91/308/EEC of 10 June 1991 on the prevention of the use of the financial system for the purpose of money laundering(5), related to the proceeds of fraud, at least in serious cases, and of active and passive corruption. Each Member State shall take the necessary measures to establish money laundering as a criminal offence. 1. Each Member State shall take the necessary measures to ensure that legal persons can be held liable for fraud, active corruption and money laundering committed for their benefit by any person, acting either individually or as part of an organ of the legal person, who has a leading position within the legal person, based on – a power of representation of the legal person, or – an authority to take decisions on behalf of the legal person, or – an authority to exercise control within the legal person, as well as for involvement as accessories or instigators in such fraud, active corruption or money laundering or the attempted commission of such fraud. 2. Apart from the cases already provided for in paragraph 1, each Member State shall take the necessary measures to ensure that a legal person can be held liable where the lack of supervision or control by a person referred to in paragraph 1 has made possible the commission of a fraud or an act of active corruption or money laundering for the benefit of that legal person by a person under its authority. 3. Liability of a legal person under paragraphs 1 and 2 shall not exclude criminal proceedings against natural persons who are perpetrators, instigators or accessories in the fraud, active corruption or money laundering. 1. Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3

(1)is punishable by effective, proportionate and dissuasive sanctions, which shall include criminal or non-criminal fines and may include other sanctions such as: (a) exclusion from entitlement to public benefits or aid; (b) temporary or permanent disqualification from the practice of commercial activities; (c) placing under judicial supervision; (d) a judicial winding-up order. 2. Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3

(2)is punishable by effective, proportionate and dissuasive sanctions or measures. Each Member State shall take the necessary measures to enable the seizure and, without prejudice to the rights of bona fide third parties, the confiscation or removal of the instruments and proceeds of fraud, active and passive corruption and money laundering, or property the value of which corresponds to such proceeds. Any instruments, proceeds or other property seized or confiscated shall be dealt with by the Member State in accordance with its national law. A Member State may not refuse to provide mutual assistance in respect of fraud, active and passive corruption and money laundering for the sole reason that it concerns or is considered as a tax or customs duty offence. 1. The Member States and the Commission shall cooperate with each other in the fight against fraud, active and passive corruption and money laundering. To that end, the Commission shall lend such technical and operational assistance as the competent national authorities may need to facilitate coordination of their investigations. 2. The competent authorities in the Member States may exchange information with the Commission so as to make it easier to establish the facts and to ensure effective action against fraud, active and passive corruption and money laundering. The Commission and the competent national authorities shall take account, in each specific case, of the requirements of investigation secrecy and data protection. To that end, a Member State, when supplying information to the Commission, may set specific conditions covering the use of information, whether by the Commission or by another Member State to which that information may be passed. The Commission shall ensure that, in the context of the exchange of information under Article 7 (2), it shall observe, as regards the processing of personal data, a level of protection equivalent to the level of protection set out in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(6). The rules adopted concerning the obligations under Article 8 shall be published in the Official Journal of the European Communities. 1. Subject to any conditions referred to in Article 7 (2), the Commission may transfer personal data obtained from a Member State in the performance of its functions under Article 7 to any other Member State. The Commission shall inform the Member State which supplied the information of its intention to make such as transfer. 2. The Commission may, under the same conditions, transfer personal data obtained from a Member State in the performance of its functions under Article 7 to any third country provided that the Member State which supplied the information has agreed to such transfer. Any authority designated or created for the purpose of exercising the function of independent data protection supervision over personal data held by the Commission pursuant to its functions under the Treaty establishing the European Community, shall be competent to exercise the same function with respect to personal data held by the Commission by virtue of this Protocol. 1. The provisions of Articles 3, 5 and 6 of the Convention shall also apply to the conduct referred to in Article 2 of this Protocol. 2. The following provisions of the Convention shall also apply to this Protocol: – Article 4, on the understanding that, unless otherwise indicated at the time of the notification provided for in Article 16

(2)of this Protocol, any declaration within the meaning of Article 4

(2)of the Convention, shall also apply to this Protocol, – Article 7, on the understanding that the ne bis in idem principle also applies to legal persons, and that, unless otherwise indicated at the time the notification provided for in Article 16

(2)of this Protocol is being given, any declaration within the meaning of Article 7 (2), of the Convention shall also apply to this Protocol, – Article 9, – Article 10. 1. Any dispute between Member States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice by a party to the dispute. 2. Any dispute between one or more Member States and the Commission concerning the application of Article 2 in relation to Article 1 (e), and Article 7, 8, 10 and 12 (2), fourth indent of this Protocol which it has proved impossible to settle through negotiation may be submitted to the Court of Justice, after the expiry of a period of six months from the date on which one of the parties has notified the other of the existence of a dispute. 3. The Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities' financial interests, of 29 November 1996(7), shall apply to this Protocol, on the understanding that a declaration made by a Member State pursuant to Article 2 of that Protocol is also valid regarding this Protocol unless the Member State concerned makes a declaration to the contrary when giving the notification provided for in Article 16

(2)of this Protocol. For the purposes of this Protocol, the non-contractual liability of the Community shall be governed by the second paragraph of Article 215 of the Treaty establishing the European Community. Article 178 of the same Treaty shall apply. 1. The Court of Justice shall have jurisdiction in proceedings instituted by any natural or legal person against a decision of the Commission addressed to that person or which is of direct and individual concern to that person, on ground of infringement of Article 8 or any rule adopted pursuant thereto, or misuse of powers. 2. Articles 168 a

(1)and (2), 173, fifth paragraph, 174, first paragraph, 176, first and second paragraphs, 185 and 186 of the Treaty establishing the European Community, as well as the Statute of the Court of Justice of the European Community, shall apply, mutatis mutandis. 1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the Secretary-General of the Council of the European Union of the completion of the procedures required under their respective constitutional rules for adopting this Protocol. 3. This Protocol shall enter into force ninety days after the notification provided for in paragraph 2, by the State which, being a member of the European Union on the date of the adoption by the Council of the act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enters into force. 4. However, the application of Article 7

(2)shall be suspended if, and for so long as, the relevant institution of the European Communities has not complied with its obligation to publish the data protection rules pursuant to Article 9 or the terms of Article 11 concerning the supervisory authority have not been complied with. 1. This Protocol shall be open to accession by any State that becomes a member of the European Union. 2. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Protocol shall enter into force with respect to any State that accedes to it ninety days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of ninety days. 1. Each Member State may reserve the right to establish the money laundering related to the proceeds of active and passive corruption as a criminal offence only in serious cases of active and passive corruption. Any Member State making such a reservation shall inform the depositary, giving details of the scope of the reservation, when giving the notification provided for in Article 16 (2). Such a reservation shall be valid for a period of five years after the said notification. It may be renewed once for a further period of five years. 2. The Republic of Austria may, when giving its notification referred to in Article 16 (2), declare that it will not be bound by Articles 3 and 4. Such a declaration shall cease to have effect five years after the date of the adoption of the act drawing up this Protocol. 3. No other reservations shall be authorized, with the exception of those provided for in Article 12 (2), first and second indent. 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the European Communities information on the progress of adoptions and accessions, declarations and reservations and any other notification concerning this Protocol. IN WITNESS WHEREOF, the undersigned Plenipotentiaries have hereto set their hands. Done at Brussels, this nineteenth day of June in the year one thousand nine hundred and ninety-seven, in a single original, in the Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Portuguese, Spanish and Swedish languages, each text being equally authentic, such original remaining deposited in the archives of the General Secretariat of the Council of the European Union. The Member States declare that the reference in Article 13

(2)to Article 7 of the Protocol shall apply only to cooperation between the Commission on the one hand and the Member States on the other and is without prejudice to Member States' discretion in supplying information in the course of criminal investigations. The Commission accepts the tasks entrusted to it under Article 7 of the Second Additional Protocol to the Convention on the protection of the European Communities' financial interests.

(1)OJ No C 316, 27. 11. 1995, p. 49.

(2)OJ No C 313, 23. 10. 1996, p. 1.

(3)OJ No C 316, 27. 11. 1995, p. 49.

(4)OJ No C 313, 23. 10. 1996, p. 2.

(5)OJ No L 166, 28. 6. 1991, p. 77.

(6)OJ No L 281, 23. 11. 1995, p. 31.

(7)OJ No C 151, 20. 5. 1997, p. 1. VISOKE POGODBENICE te konvencije, države članice Evropske unije, SO SE, SKLICUJOČ SE na Akt Sveta Evropske unije z dne 26. julija 1995, V ŽELJI zagotoviti, da bi njihova kazenska zakonodaja učinkovito prispevala k zaščiti finančnih interesov Evropskih skupnosti; OB UGOTOVITVI, da goljufije, ki škodijo prihodkom in odhodkom Skupnosti, v številnih primerih niso omejene na eno samo državo in jih pogosto zagrešijo organizirane kriminalne mreže, V PREPRIČANJU, da zaščita finančnih interesov Evropskih skupnosti zahteva kazenski pregon goljufivega ravnanja, ki škodi navedenim interesom, in v ta namen sprejetje skupne opredelitve pomena izraza, V PREPRIČANJU, da je treba tako ravnanje kaznovati z učinkovitimi, sorazmernimi in odvračilnimi kazenskimi sankcijami, ne da bi se posegalo v možnost uporabe drugih kazni v določenih primerih, in da je treba vsaj v težjih primerih tako ravnanje kaznovati z odvzemom prostosti, kar lahko vodi v izročitev, V SPOZNANJU, da imajo podjetja pomembno vlogo na področjih, ki jih financirajo Evropske skupnosti, in da se tisti, ki imajo pooblastila za odločanje v podjetju, ne smejo izogniti kazenski odgovornosti v določenih okoliščinah, ODLOČENE, da se skupaj bojujejo proti goljufijam, ki škodijo finančnim interesom Evropskih skupnosti, s prevzemanjem obveznosti v zvezi s sodno pristojnostjo, izročitvijo in medsebojnim sodelovanjem, DOGOVORILE O NASLEDNJIH DOLOČBAH: 1. Goljufije, ki škodijo finančnim interesom Evropskih skupnosti, so po tej Konvenciji,: (a) glede odhodkov, vsako namerno dejanje ali opustitev v zvezi z: – uporabo ali predložitvijo lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, katere posledica je poneverba ali neupravičeno zadržanje sredstev splošnega proračuna Evropskih skupnosti ali proračunov, ki jih upravljajo Evropske skupnosti ali se upravljajo v njihovem imenu, – nerazkritjem podatkov, ki pomeni kršitev določene obveznosti z enako posledico, – neustrezno uporabo takih sredstev za druge namene kot za tiste, za katere so bila prvotno dodeljena; (b) glede prihodkov vsako namerno dejanje ali opustitev v zvezi z: – uporabo ali predložitvijo lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, katere posledica je nezakonito zmanjšanje sredstev splošnega proračuna Evropskih skupnosti ali proračunov, ki jih upravljajo Evropske skupnosti ali se upravljajo v njihovem imenu, – nerazkritjem podatkov, ki pomeni kršitev določenih obveznosti z enako posledico, – neustrezno uporabo zakonito pridobljenih koristi z enako posledico. 2. Vsaka država članica v skladu s členom 2(2) sprejme potrebne in ustrezne ukrepe za prenos odstavka 1 v svojo notranjo kazensko zakonodajo tako, da v tej konvenciji navedeno ravnanje pomeni kaznivo dejanje. 3. Vsaka država članica v skladu s členom 2(2) sprejme tudi potrebne ukrepe za zagotovitev, da namerna priprava ali posredovanje lažnih, nepravilnih ali nepopolnih izjav ali dokumentov, ki ima v odstavku 1 opisano posledico, pomeni kaznivo dejanje, če ni že kaznivo kot glavno kaznivo dejanje ali kot udeležba pri goljufiji, napeljevanje k njej ali poskus storitve goljufije, kot je opredeljeno v odstavku 1. 4. Namerna narava dejanja ali opustitve, kot je navedeno v odstavkih 1 in 3, se lahko ugotovi na podlagi objektivnih dejanskih okoliščin. 1. Vsaka država članica sprejme potrebne ukrepe za zagotovitev, da se ravnanje iz člena 1 in udeležba pri ravnanju iz člena 1(1), napeljevanje k njemu ali poskus takega ravnanja kaznujejo z učinkovitimi, sorazmernimi in odvračilnimi kazenskimi sankcijami, ki vsaj pri velikih goljufijah vključujejo tudi kazen odvzema prostosti, ki lahko vodi v izročitev; za veliko goljufijo se šteje goljufija, ki zajema najmanjši znesek, ki ga določi posamezna država članica. Najmanjši znesek ne sme presegati 50 000 ECU. 2. Država članica lahko za male goljufije, katerih skupni znesek je manjši od 4000 ECU in po njeni notranji zakonodaji ne vključujejo posebno oteževalnih okoliščin določi drugačne sankcije od tistih, ki so navedene v odstavku 1. 3. Svet Evropske unije lahko soglasno spremeni znesek iz odstavka 2. Vsaka država članica sprejme potrebne ukrepe za to, da se vodje podjetij ali druge osebe, ki so pooblaščene za sprejemanje odločitev ali nadzor v podjetjih, v primeru goljufije, ki škodi finančnim interesom Evropske skupnosti, kot je navedeno v členu 1, in jo stori oseba, ki jim je podrejena in deluje v imenu podjetja, spoznajo za kazensko odgovorne po načelih, ki jih določa njena notranja zakonodaja. 1. Vsaka država članica sprejme potrebne ukrepe za vzpostavitev jurisdikcije nad kaznivimi dejanji, ki jih je določila v skladu s členoma 1 in 2(1) kadar: – je goljufija, udeležba pri goljufiji ali poskus goljufije, ki škoduje finančnim interesom Evropskih skupnosti, storjen v celoti ali delno na njenem ozemlju, vključno z goljufijo, pri kateri je bila korist pridobljena na tem ozemlju, – oseba na njenem ozemlju zavestno pomaga pri storitvi take goljufije ali napeljuje k njej na ozemlju katerekoli druge države, – je storilec kaznivega dejanja državljan te države članice, če zakonodaja te države članice zahteva, da je ravnanje kaznivo tudi v državi, v kateri je bilo storjeno. 2. Vsaka država članica lahko ob uradnem obvestilu iz člena 11(2) izjavi, da ne bo uporabljala pravil iz tretje alinee odstavka 1 tega člena. 1. Vsaka država članica, ki po svoji zakonodaji ne izroča svojih državljanov, sprejme potrebne ukrepe, da vzpostavi jurisdikcijo nad kaznivimi dejanji, ki jih je določila v skladu s členoma 1 in 2(1), kadar jih storijo njeni državljani zunaj njenega ozemlja. 2. Država članica mora predložiti primer svojim pristojnim organom zaradi pregona, če je to potrebno, kadar državljan države članice v drugi državi članici domnevno stori kaznivo dejanje, ki vključuje ravnanje iz členov 1 in 2(1) in te osebe ne izroči drugi državi članici samo na podlagi njenega državljanstva. Da se omogoči pregon, se v skladu s postopki iz člena 6 Evropske konvencije o izročitvi pošljejo dokumentacija, podatki in dokazno gradivo v zvezi s kaznivim dejanjem. Država članica prosilka se obvesti o začetem pregonu in njegovem izidu. 3. Država članica ne sme zavrniti izročitve v primeru goljufije, ki škoduje finančnim interesom Evropskih skupnosti, samo zato, ker se nanaša na kršitev v zvezi z davki ali carinskimi dajatvami. 4. V tem členu se izraz državljani države članice razlaga v skladu z vsako izjavo, ki jo je država članica dala na podlagi člena 6(1)(b) Evropske konvencije o izročitvi in odstavka 1(c) navedenega člena. 1. Če goljufija, kot je opredeljena v členu 1, pomeni kaznivo dejanje in se nanaša na vsaj dve državi članici, te države pri preiskavi, pregonu in izvrševanju izrečene kazni sodelujejo na način, kot je na primer medsebojna pravna pomoč, izročitev, prevzem postopkov ali izvršitve odločbe, izdane v drugi državi članici. 2. Kadar ima več kot ena država članica jurisdikcijo in možnost izvedljivega pregona kaznivega dejanja, ki temelji na istih dejstvih, vpletene države članice sodelujejo pri odločitvi, katera bo preganjala storilca ali storilce, da bi se pregon centraliziral v eni sami državi članici, če je to mogoče. 1. Države članice uporabljajo v svoji notranji kazenski zakonodaji pravilo "ne bis in idem", na podlagi katerega oseba, glede katere je bilo na sojenju v državi članici pravnomočno odločeno, ne sme biti preganjana v drugi državi članici v zvezi z istimi dejstvi pod pogojem, da je bila kazen, če je bila izrečena, izvršena, se trenutno izvršuje ali pa se ne more več izvršiti po zakonodaji države, ki je izdala odločbo. 2. Država članica lahko ob uradnem obvestilu iz člena 11(2) izjavi, da je odstavek 1 tega člena ne zavezuje v enem ali več naslednjih primerih: (a) če so dejstva, na katerih temelji sodba, izdana v tujini, v celoti ali delno nastala na njenem ozemlju; v zadnjem primeru se ta izjema ne uporablja, če so navedena dejstva nastala delno na ozemlju države članice, na katerem je bila sodba izdana; (b) če dejstva, na katerih temelji sodba, izdana v tujini, pomenijo kaznivo dejanje zoper varnost ali druge enako bistvene interese te države članice; (c) če je dejstva, na katerih temelji sodba, izdana v tujini, storil uradnik države članice v nasprotju s svojimi uradnimi dolžnostmi. 3. Izjeme, ki so lahko predmet izjave iz odstavka 2, se ne uporabljajo, če je ta država članica glede istih dejstev zaprosila drugo državo članico, naj začne pregon, ali je odobrila izročitev osebe. 4. Ta člen ne vpliva na ustrezne dvostranske ali večstranske sporazume, ki so jih sklenile države članice, in na izjave, ki so jih dale v zvezi z njimi. 1. Vse spore med državami članicami o razlagi ali uporabi te konvencije mora najprej obravnavati Svet po postopku, določenem v Naslovu VI Pogodbe o Evropski uniji, da bi se dosegla rešitev. Če se rešitev ne doseže v šestih mesecih, lahko stranka v sporu zadevo predloži Sodišču Evropskih skupnosti. 2. Sodišču se lahko predložijo vsi spori med eno ali več državami članicami in Komisijo Evropskih skupnosti glede uporabe člena 1 ali 10 te konvencije, za katere se je izkazalo, da jih ni mogoče rešiti s pogajanji. Nobena določba v tej konvenciji ne preprečuje državam članicam sprejetja notranjih predpisov, ki presegajo obveznosti iz te konvencije. 1. Države članice pošljejo Komisiji Evropskih skupnosti besedilo predpisov, ki v njihovo notranje pravo prenašajo obveznosti, ki jim jih nalagajo določbe te konvencije. 2. Za izvajanje te Konvencije visoke pogodbenice v Svetu Evropske unije določijo podatke, ki jih je treba sporočiti ali izmenjati med državami članicami ali med državami članicami in Komisijo, in ureditev take izmenjave. 1. Države članice sprejmejo to konvencijo v skladu s svojimi ustavnimi zahtevami. 2. Države članice uradno obvestijo Generalnega sekretarja Sveta Evropske unije o izpolnitvi ustavnih zahtev za sprejetje te konvencije. 3. Ta konvencija začne veljati 90 dni po uradnem obvestilu države članice, ki zadnja izpolni obveznost iz odstavka 2. 1. K tej konvenciji lahko pristopi vsaka država, ki postane članica Evropske unije. 2. Besedilo k konvencije v jeziku države pristopnice ki ga pripravi Svet Evropske unije, je verodostojno. 3. Listine o pristopu se deponirajo pri depozitarju. 4. Za vsako državo, ki pristopi k tej konvenciji, ta začne veljati 90 dni od dneva deponiranja njene listine o pristopu ali na dan začetka veljavnosti te konvencije, če po izteku navedenega 90-dnevnega roka še ni začela veljati. 1. Depozitar te konvencije je generalni sekretar Sveta Evropske unije. 2. Depozitar v Uradnem listu Evropskih skupnosti objavi informacije o poteku sprejemanja in pristopanja, izjave in pridržke, ter vsa druga uradna obvestila v zvezi s to konvencijo. V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali to konvencijo. Sestavljeno v Bruslju, šestindvajsetega julija leta tisoč devetsto petindevetdeset v enem izvirniku, v angleškem, danskem, finskem, francoskem, grškem, irskem, italijanskem, nemškem, nizozemskem, portugalskem, španskem in švedskem jeziku, pri čemer je vsako besedilo enako verodostojno, izvirnik se deponira v arhivu Generalnega sekretariata Sveta Evropske unije. VISOKE POGODBENICE tega protokola, države članice Evropske unije, SO SE, SKLICUJOČ SE na Akt Sveta Evropske unije z dne 27. septembra 1996, V ŽELJI zagotoviti, da bi njihova kazenska zakonodaja učinkovito prispevala k zaščiti finančnih interesov Evropskih skupnosti; OB PRIZNAVANJU pomembnosti Konvencije o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995 za boj proti goljufijam, ki škodijo prihodkom in izdatkom Skupnosti; OB ZAVEDANJU, da lahko finančne interese Evropskih skupnosti ogrozijo druga kazniva dejanja, zlasti dejanja korupcije, pri katerih so udeleženi nacionalni uradniki in uradniki Skupnosti, odgovorni za zbiranje, upravljanje ali izplačevanje sredstev Skupnosti pod njihovim nadzorom; OB UPOŠTEVANJU, da so lahko v to korupcijo vpletene osebe z različnim državljanstvom, ki so zaposlene v različnih javnih ustanovah ali organih, in da je v interesu učinkovitega delovanja proti taki mednarodno razvejani korupciji, da se ta dejanja v kazenski zakonodaji držav članic obravnavajo na podoben način; OB UPOŠTEVANJU, da kazenska zakonodaja o kaznivih dejanjih, povezanih z izvajanjem javnih služb na splošno in posebej s korupcijo, v številnih državah članicah zajema le dejanja, pri katerih so udeleženi nacionalni uradniki, ne zajema pa ravnanja uradnikov Skupnosti ali uradnikov drugih držav članic ali pa ga zajema le v izjemnih primerih.; OB PREPRIČANJU, da je treba prilagoditi notranjo zakonodajo, če ta ne sankcionira dejanj korupcije, ki škodujejo ali bi verjetno škodovala finančnim interesom Evropskih skupnosti, pri katerih so udeleženi uradniki Skupnosti ali uradniki drugih držav članic; TUDI OB PREPRIČANJU, da tako prilagajanje notranje zakonodaje glede uradnikov Skupnosti ne sme biti omejeno na dejanja aktivne ali pasivne korupcije, temveč mora zajemati tudi druga kazniva dejanja, ki škodujejo ali bi verjetno škodovala prihodkom ali odhodkom Evropskih skupnosti, vključno s kaznivimi dejanji, pri katerih so udeležene osebe, ki opravljajo najodgovornejše naloge; OB UPOŠTEVANJU, da je treba pripraviti tudi ustrezna pravila glede jurisdikcije in medsebojnega sodelovanja brez poseganja v pravne pogoje njihove uporabe v posameznih primerih, vključno z odvzemom imunitete, kadar je to primerno; OB UPOŠTEVANJU, da je treba zagotoviti, da se lahko ustrezne določbe Konvencije o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995 uporabljajo za kazniva dejanja iz tega protokola, DOGOVORILE O NASLEDNJIH DOLOČBAH: V tem protokolu: 1. (a) "uradnik" pomeni vsakega uradnika Skupnosti ali nacionalnega uradnika, vključno z vsakim nacionalnim uradnikom druge države članice; (b) "uradnik Skupnosti" pomeni: – vsako osebo, ki je uradnik ali drug pogodbeni uslužbenec v smislu kadrovskih predpisov za uradnike Evropskih skupnosti ali pogojev za zaposlitev drugih uslužbencev Evropskih skupnosti, – vsako osebo, ki jo države članice ali kateri koli javni ali zasebni organ začasno premestijo v Evropske skupnosti in opravlja naloge, enakovredne tistim, ki jih opravljajo uradniki in drugi uslužbenci Evropske skupnosti. Člani in uslužbenci organov, ustanovljenih v skladu s pogodbami o ustanovitvi Evropskih skupnosti, se obravnavajo kot uradniki Skupnosti, če se zanje ne uporabljajo kadrovski predpisi Evropskih skupnosti ali pogoji za zaposlitev drugih uslužbencev Evropskih skupnosti; (c) za namene uporabe kazenske zakonodaje države članice "nacionalni uradnik" pomeni "uradnika" ali " "javnega uslužbenca" po notranji zakonodaji države članice, v kateri oseba opravlja to funkcijo; Vendar pa državi članici, ki uvede postopek proti uradniku druge države članice, ni treba uporabiti opredelitve "nacionalnega uradnika" razen toliko, kolikor je ta združljiva z njeno notranjo zakonodajo; 2. "konvencija" pomeni Konvencijo, pripravljeno na podlagi člena K.3 Pogodbe o Evropski uniji, o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995(1). 1. Po tem protokolu je pasivna korupcija vsako namerno dejanje uradnika, ki neposredno ali po posredniku zahteva ali prejme kakršne koli ugodnosti zase ali za tretjo osebo ali sprejme obljubo za tako ugodnost in v nasprotju s svojimi uradnimi dolžnostmi opravi ali opusti dejanje, za katero je odgovoren ali spada v opravljanje njegove funkcije, na način, ki škoduje ali bi verjetno škodoval finančnim interesom Evropskih skupnosti. 2. Vsaka država članica sprejme potrebne ukrepe, s katerimi zagotovi, da se ravnanje iz odstavka 1 določi kot kaznivo dejanje. 1. Po tem protokolu je aktivna korupcija vsako namerno dejanje kogar koli, ki neposredno ali po posredniku obljublja ali daje v svojem imenu ali v imenu tretje osebe kakršne koli ugodnosti uradniku, da ta v nasprotju s svojimi uradnimi dolžnostmi opravi ali opusti dejanje, za katero je odgovoren ali spada v opravljanje njegove funkcije, na način, ki škoduje ali bi verjetno škodoval finančnim interesom Evropskih skupnosti. 2. Vsaka država članica sprejme potrebne ukrepe, s katerimi zagotovi, da se ravnanje iz odstavka 1 določi kot kaznivo dejanje. 1. Vsaka država članica sprejme potrebne ukrepe, s katerimi zagotovi, da se v njeni kazenski zakonodaji opisi kaznivih dejanj, ki ustrezajo ravnanju iz člena 1 konvencije in jih storijo njeni nacionalni uradniki pri opravljanju svojih funkcij, uporabljajo podobno kot v primerih, ko ta kazniva dejanja pri opravljanju svojih nalog storijo uradniki Skupnosti. 2. Vsaka država članica sprejme potrebne ukrepe, s katerimi zagotovi, da se v njeni kazenski zakonodaji opisi kaznivih dejanj iz odstavka 1 tega člena in iz členov 2 in 3, pri katerih so pri opravljanju svojih funkcij udeleženi vladni ministri, izvoljeni člani parlamenta, člani najvišjih sodišč ali člani računskega sodišča, uporabljajo podobno kot v primerih, ko so pri takih kaznivih dejanjih pri opravljanju svojih funkcij udeleženi člani Komisije Evropskih skupnosti, Evropskega parlamenta, Evropskega sodišča oziroma Računskega sodišča Evropskih skupnosti. 3. Kadar je država članica sprejela posebno zakonodajo glede dejanj ali opustitev dejanj, za katere so zaradi svojega posebnega političnega položaja v tej državi članici odgovorni vladni ministri, odstavka 2 tega člena ni treba uporabljati pod pogojem, da država članica zagotovi, da kazenska zakonodaja za izvajanje členov 2 in 3 in odstavka 1 tega člena zajema člane Komisije Evropskih skupnosti. 4. Odstavki 1, 2 in 3 ne posegajo v določbe, ki se v vsaki državi članici uporabljajo za kazenske postopke in določanje pristojnega sodišča. 5. Ta protokol se glede odvzema imunitete uporablja v skladu z ustreznimi določbami pogodb o ustanovitvi Evropskih skupnosti, protokola o privilegijih in imunitetah Evropskih skupnosti, statuta Sodišča Evropskih skupnosti in z besedili, sprejetimi za njihovo izvajanje. 1. Vsaka država članica sprejme vse potrebne ukrepe za zagotovitev, da se ravnanje iz členov 2 in 3, udeležba pri njem in napeljevanje k njemu kaznujejo z učinkovitimi, sorazmernimi in odvračilnimi kazenskimi sankcijami, ki vsaj v hujših primerih vključujejo tudi kazen odvzema prostosti, ki lahko vodi v izročitev. 2. Odstavek 1 ne posega v izvajanje disciplinskih pooblastil pristojnih organov proti nacionalnim uradnikom ali uradnikom Skupnosti. Pri določanju sankcije lahko nacionalna kazenska sodišča v skladu z načeli svoje notranje zakonodaje upoštevajo disciplinske sankcije, ki so bile isti osebi za isto ravnanje že izrečene. 1. Vsaka država članica sprejme vse potrebne ukrepe za vzpostavitev jurisdikcije za kazniva dejanja, ki jih je določila v skladu s členi 2, 3 in 4: (a) če je kaznivo dejanje v celoti ali deloma storjeno na njenem ozemlju; (b) če je storilec kaznivega dejanja njen državljan ali njen uradnik; (c) če je kaznivo dejanje storjeno proti eni od oseb iz člena 1 ali članu ene od ustanov iz člena 4(2), ki je njen državljan; (d) če je storilec kaznivega dejanja uradnik, ki dela za ustanovo Evropske skupnosti ali za organ, ustanovljen v skladu s pogodbami o ustanovitvi Evropskih skupnosti s sedežem v tej državi članici. 2. Vsaka država članica lahko ob uradnem obvestilu iz člena 9(2) izjavi, da ne bo uporabila enega ali več pravil o pristojnosti, določenih v odstavku 1(b), (c), in (d), ali da jih bo uporabila le v posebnih primerih ali pogojih. 1. Členi 3, 5(1),

(2)in

(4)ter 6 konvencije se uporabljajo, kot da se sklicujejo na ravnanje iz členov 2, 3 in 4 tega protokola. 2. Za ta protokol se uporabljajo tudi naslednje določbe konvencije: – člen 7 pod pogojem, da se, razen če ni ob uradnem obvestilu iz člena 9(2) navedeno drugače, vse izjave v smislu člena 7(2) konvencije uporabljajo tudi za ta protokol, – člen 9, – člen 10. 1. Vse spore med državami članicami o razlagi ali uporabi tega protokola mora najprej obravnavati Svet po postopku, določenem v naslovu VI Pogodbe o Evropski uniji, da bi se dosegla rešitev. Če se rešitev ne doseže v šestih mesecih, lahko stranka v sporu zadevo predloži Sodišču Evropskih skupnosti. 2. Sodišču se lahko predložijo vsi spori med eno ali več državami članicami in Komisijo Evropskih skupnosti glede člena 1, razen točke 1(c) ali členov 2, 3 in 4 ali tretje alinee člena 7(2) tega protokola, za katere se je izkazalo, da jih ni mogoče rešiti s pogajanji. 1. Države članice sprejmejo ta protokol v skladu s svojimi ustavnimi zahtevami. 2. Države članice uradno obvestijo generalnega sekretarja Sveta Evropske unije o izpolnitvi ustavnih zahtev za sprejetje tega protokola. 3. Ta protokol začne veljati 90 dni po uradnem obvestilu, ki ga pošlje država članica, ki je članica Evropske unije na dan, ko Svet sprejme akt o pripravi tega protokola, in zadnja izpolni obveznost iz odstavka 2. Najprej pa lahko začne veljati hkrati s Konvencijo o zaščiti finančnih interesov Evropskih skupnosti. 1. K temu protokolu lahko pristopi vsaka država, ki postane članica Evropske unije. 2. Besedilo tega protokola v jeziku države pristopnice, ki ga pripravi Svet Evropske unije, je verodostojno. 3. Listine o pristopu se deponirajo pri depozitarju. 4. Za vsako državo, ki pristopi k temu protokolu ta začne veljati 90 dni po deponiranju njene listine o pristopu ali na dan začetka veljavnosti tega protokola, če po izteku navedenega 90-dnevnega roka še ni začel veljati. 1. Dovoljeni so samo pridržki, predvideni v členu 6(2). 2. Država članica, ki je vložila pridržek, ga lahko kadar koli v celoti ali delno umakne z uradnim obvestilom depozitarju. Pridržek neha veljati z dnem, ko depozitar prejme tako uradno obvestilo. 1. Depozitar tega protokola je generalni sekretar Sveta Evropske unije. 2. Depozitar v Uradnem listu Evropskih skupnosti objavi informacije o poteku sprejemanja in pristopanja, izjave in pridržke ter vsa druga uradna obvestila v zvezi s tem protokolom. V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol. Sestavljeno v Dublinu, dne sedemindvajsetega septembra leta tisoč devetsto šestindevetdeset v enem izvirniku, v angleškem, danskem, finskem, francoskem, grškem, irskem, italijanskem, nemškem, nizozemskem, portugalskem, španskem in švedskem jeziku, pri čemer je vsako besedilo enako verodostojno, izvirnik se deponira v arhivu generalnega sekretariata Sveta Evropske unije. 1. Izjava nemške delegacije: "Vlada Zvezne republike Nemčije glede Protokola h Konvenciji o zaščiti finančnih interesov Evropskih skupnosti (uradniki) izjavlja, da namerava do istega datuma s pogajanji doseči dogovor o pristojnosti Sodišča Evropskih skupnosti za predhodno odločanje, ki je enak kot pri Konvenciji o zaščiti finančnih interesov Evropskih skupnosti." 2. Skupna izjava belgijske, luksemburške in nizozemske delegacije: "Vlade Kraljevine Belgije, Kraljevine Nizozemske in Velikega vojvodstva Luksemburg menijo, da je treba za to, da bo ta protokol začel veljati, do konca leta 1996 najti ustrezno rešitev za pristojnost Sodišča Evropskih skupnosti za razlago protokola, po možnosti v okviru sedanjih razprav o podelitvi pristojnosti Sodišču za predhodno odločanje o razlagi Konvencije o zaščiti finančnih interesov Evropskih skupnosti." 3. Izjava avstrijske delegacije: "Avstrija pričakuje, da bo vprašanje pristojnosti Sodišča Evropskih skupnosti za predhodno odločanje v bližnji prihodnosti ugodno rešeno, in si bo še naprej prizadevala za to." VISOKE POGODBENICE SO SE DOGOVORILE o naslednjih določbah, ki so priloga h konvenciji: Sodišče Evropskih skupnosti je pod pogoji tega protokola pristojno za predhodno odločanje o razlagi Konvencije o zaščiti finančnih interesov Evropskih skupnosti in protokola k tej konvenciji, pripravljenega 27. septembra 1996(2), v nadaljevanju "prvi protokol". 1. Vsaka država članica lahko z izjavo ob podpisu tega protokola ali kadar koli pozneje sprejme pristojnost Sodišča Evropskih skupnosti za predhodno odločanje o razlagi Konvencije o zaščiti finančnih interesov Evropskih skupnosti in prvega protokola k tej konvenciji v skladu s pogoji, ki so določeni v odstavku 2(a) ali 2(b). 2. Država članica, ki da izjavo v skladu z odstavkom 1, lahko določi, da: (a) vsako sodišče te države, zoper odločbe katerega po notranjem pravu ni pravnega sredstva, lahko zaprosi Sodišče Evropskih skupnosti za sprejetje predhodne odločbe o vprašanju v zadevi, ki jo obravnava in se nanaša na razlago Konvencije o zaščiti finančnih interesov Evropskih skupnosti in prvega protokola k tej konvenciji, če meni, da je za izrek njegove sodbe potrebna odločitev o tem vprašanju, ali (b) vsako sodišče te države lahko Sodišče Evropskih skupnosti zaprosi za sprejetje predhodne odločbe o vprašanju v zadevi, ki jo obravnava in se nanaša na razlago Konvencije o zaščiti finančnih interesov Evropskih skupnosti in prvega protokola k tej konvenciji, če meni, da je za izrek njegove sodbe potrebna odločitev o tem vprašanju. 1. Uporabljata se Protokol o Statutu Sodišča Evropskih skupnosti in Poslovnik tega sodišča. 2. V skladu s Statutom Sodišča Evropskih skupnosti ima vsaka država članica ne glede na to, ali je dala izjavo na podlagi člena 2 ali ne, pravico predložiti Sodišču Evropskih skupnosti vloge ali pisna stališča v zadevah iz člena 1. 1. Države članice sprejmejo ta protokol v skladu s svojimi ustavnimi zahtevami. 2. Države članice uradno obvestijo depozitarja o izpolnitvi ustavnih zahtev za sprejetje tega protokola in kakršni koli izjavi v skladu s členom 2. 3. Ta protokol začne veljati 90 dni po uradnem obvestilu, ki ga pošlje država članica, ki je članica Evropske unije na dan, ko Svet sprejme akt o pripravi tega protokola, in zadnja izpolni obveznost iz odstavka 2. Najprej pa lahko začne veljati hkrati s Konvencijo o zaščiti finančnih interesov Evropskih skupnosti. 1. K temu protokolu lahko pristopi vsaka država, ki postane članica Evropske unije. 2. Listine o pristopu se deponirajo pri depozitarju. 3. Besedilo tega protokola v jeziku države pristopnice, ki ga pripravi Svet Evropske unije, je verodostojno. 4. Za vsako državo, ki pristopi k temu protokolu, ta začne veljati 90 dni od dneva deponiranja njene listine o pristopu ali na dan začetka veljavnosti tega protokola, če po izteku navedenega 90-dnevnega roka še ni začel veljati. Vsaka država, ki postane članica Evropske unije in pristopi h Konvenciji o zaščiti finančnih interesov Evropskih skupnosti v skladu s členom 12 konvencije, sprejme določbe tega protokola. 1. Spremembe tega protokola lahko predlaga vsaka država članica, ki je visoka pogodbenica. Predlogi sprememb se pošljejo depozitarju, ta pa jih pošlje Svetu. 2. Spremembe sprejme Svet, ki priporoči državam članicam, da jih sprejmejo v skladu s svojimi ustavnimi zahtevami. 3. Tako sprejete spremembe začnejo veljati v skladu z določbami člena 4. 1. Depozitar tega protokola je generalni sekretar Sveta Evropske unije. 2. Depozitar v Uradnem listu Evropskih skupnosti objavi uradna obvestila, listine ali sporočila v zvezi s tem protokolom. V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol. Sestavljeno v Bruslju, devetindvajstega novembra leta tisoč devetsto šestindevetdeset v enem samem izvirniku v angleškem, danskem, finskem, francoskem, grškem, irskem, italijanskem, nemškem, nizozemskem, portugalskem, španskem in švedskem jeziku, pri čemer je vsako besedilo enako verodostojno. Predstavniki vlad držav članic Evropske unije, ki so se sestali v okviru Sveta, ob podpisu Akta Sveta o pripravi Protokola o razlagi Konvencije o zaščiti finančnih interesov Evropskih skupnosti s predhodnim odločanjem Sodišča Evropskih skupnosti, z željo zagotoviti, da bi se navedena konvencija po začetku veljavnosti razlagala čim učinkoviteje in enotneje, izjavljajo, da so pripravljeni sprejeti ustrezne ukrepe za zagotovitev sočasnega čimprejšnjega dokončanja notranjih pravnih postopkov za sprejetje Konvencije o zaščiti finančnih interesov Evropskih skupnosti in protokola o razlagi konvencije. V potrditev tega so podpisani pooblaščenci podpisali to izjavo. Sestavljeno v Bruslju devetindvajsetega novembra leta tisoč devetsto šestindevetdeset. Ob podpisu tega protokola so v nadaljevanju navedene države izjavile, da sprejemajo pristojnost Sodišča Evropskih skupnosti v skladu s postopki iz člena 2: Francoska republika, Irska in Portugalska republika v skladu s postopki iz člena 2(2)(a); Zvezna republika Nemčija, Helenska republika, Kraljevina Nizozemska, Republika Avstrija, Republika Finska in Kraljevina Švedska v skladu s postopki iz člena 2(2)(b). Zvezna republika Nemčija, Helenska republika, Kraljevina Nizozemska in Republika Avstrija si pridržujejo pravico, da v svoji notranji zakonodaji določijo, da bo sodišče, kadar se v zadevi, o kateri se odloča pred nacionalnim sodiščem, postavi vprašanje, ki se nanaša na razlago Konvencije o zaščiti finančnih interesov Evropskih skupnosti in prvega Protokola k tej konvenciji in zoper odločbo ni nobenega pravnega sredstva, zavezano zadevo predložiti Evropskemu sodišču. Za Kraljevino Dansko in Kraljevino Španijo se izjava(e) da(jo) ob sprejetju. VISOKE POGODBENICE tega protokola, države članice Evropske unije, SO SE, SKLICUJOČ SE na Akt Sveta Evropske unije z dne 19. junija 1997; V ŽELJI zagotoviti, da bi njihova kazenska zakonodaja učinkovito prispevala k zaščiti finančnih interesov Evropskih skupnosti; OB PRIZNAVANJU pomena Konvencije o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995 v boju proti goljufijam, ki vplivajo na prihodke in odhodke Skupnosti; OB PRIZNAVANJU pomena Protokola z 27. septembra 1996 k tej konvenciji pri boju proti korupciji, ki škoduje ali bi verjetno škodovala finančnim interesom Evropskih skupnosti; OB ZAVEDANJU, da lahko finančnim interesom Evropskih skupnosti škodujejo ali bi lahko škodovala dejanja, storjena v imenu pravnih oseb, in dejanja pranja denarja; OB PREPRIČANJU, da je treba notranje pravo po potrebi prilagoditi tako, da pravne osebe odgovarjajo za dejanja goljufije ali aktivne korupcije in pranja denarja, ki so storjena v njihovo korist in škodujejo ali bi verjetno škodovala finančnim interesom Evropskih skupnosti; OB PREPRIČANJU, da je treba notranje pravo po potrebi prilagoditi tako, da se določijo kazni za dejanja pranja premoženjskih koristi, pridobljenih z goljufijo ali korupcijo, ki škodujejo ali bi lahko škodovala finančnim interesom Evropskih skupnosti, in da se predvidi možnost zaplembe premoženjske koristi, pridobljene z goljufijo in korupcijo; OB PREPRIČANJU, da je treba notranje pravo po potrebi prilagoditi tako, da se preprečuje zavrnitev medsebojne pomoči samo zato, ker se kazniva dejanja iz tega protokola nanašajo na davčna ali carinska kazniva ravnanja ali štejejo za taka dejanja; OB UGOTOVITVI, da je sodelovanje med državami članicami že urejeno s Konvencijo o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995, da pa je treba brez poseganja v obveznosti iz zakonodaje Skupnosti ustrezno urediti sodelovanje med državami članicami in Komisijo, da se zagotovi učinkovito ukrepanje proti goljufiji, aktivni in pasivni korupciji in s tem povezanim pranjem denarja, ki škodujejo ali bi verjetno škodovali finančnim interesom Evropskih skupnosti, vključno z izmenjavo podatkov med državami članicami in Komisijo; OB UPOŠTEVANJU, da je treba za spodbujanje in olajševanje poenostavitve izmenjave podatkov zagotoviti ustrezno varstvo osebnih podatkov; OB UPOŠTEVANJU, da izmenjava podatkov ne sme ovirati preiskav, ki potekajo in da je zato treba zagotoviti tajnost preiskovalnih postopkov; OB UPOŠTEVANJU, da je treba pripraviti ustrezne predpise o pristojnosti Sodišča Evropskih skupnosti; OB UPOŠTEVANJU, da bi se morale ustrezne določbe Konvencije o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995 uporabljati tudi za določena dejanja, ki jih zajema ta protokol, DOGOVORILE O NASLEDNJIH DOLOČBAH: V tem protokolu izraz: (a) "konvencija" pomeni Konvencijo, pripravljeno na podlagi člena K.3 Pogodbe o Evropski uniji, o zaščiti finančnih interesov Evropskih skupnosti z dne 26. julija 1995(3); (b) "goljufija" pomeni ravnanje iz člena 1 Konvencije; (c) – "pasivna korupcija" pomeni ravnanje iz člena 2 Protokola, pripravljenega na podlagi člena K.3 Pogodbe o Evropski uniji h Konvenciji o zaščiti finančnih interesov Evropskih skupnosti z dne 27. septembra 1996(4), – "aktivna korupcija" pomeni ravnanje iz člena 3 istega protokola; (d) "pravna oseba" pomeni vsak subjekt, ki ima tak status po veljavnem notranjem pravu, razen držav in drugih oseb javnega prava, ki izvajajo javna pooblastila, in javnih mednarodnih organizacij; (e) "pranje denarja" pomeni ravnanje, ki je opredeljeno v tretji alinei člena 1 Direktive Sveta št. 91/308/EGS z dne 10. junija 1991 o preprečevanju uporabe finančnega sistema za pranje denarja(5) in se nanaša na premoženjsko korist, pridobljeno z goljufijo vsaj v hujših primerih ter z aktivno in pasivno korupcijo. Vsaka država članica sprejeme vse potrebne ukrepe za zagotovitev, da se pranje denarja določi kot kaznivo dejanje. 1. Vsaka država članica sprejme vse potrebne ukrepe za zagotovitev, da pravne osebe odgovarjajo za goljufijo, aktivno korupcijo in pranje denarja, ki jih kdor koli stori v njihovo korist kot posameznik ali kot član organa pravne osebe, ki ima vodstveno funkcijo v tej pravni osebi, na podlagi: – pooblastila za zastopanje pravne osebe ali – pristojnosti za sprejemanje odločitev v imenu pravne osebe ali – pristojnosti za nadzor v pravni osebi, kakor tudi za soudeležbo pri goljufiji, aktivni korupciji ali pranju denarja ali za napeljevanje k njim ali za poskus storitve take goljufije. 2. Vsaka država članica sprejme tudi vse potrebne ukrepe za zagotovitev, da poleg dejanj iz odstavka 1 pravna oseba odgovarja tudi, če oseba iz odstavka 1 z neizvajanjem kontrole ali nadzora omogoči, da njej podrejena oseba stori dejanje goljufije ali aktivne korupcije ali pranja denarja v korist te pravne osebe. 3. Odgovornost pravne osebe v skladu z odstavkoma 1 in 2 ne izključuje kazenskih postopkov zoper fizične osebe, ki so storile dejanje goljufije, aktivne korupcije ali pranja denarja ali sodelovale pri njih ali napeljevale k njim. 1. Vsaka država članica sprejme potrebne ukrepe za zagotovitev, da se lahko pravne osebe, odgovorne za dejanja iz člena 3(1), kaznujejo z učinkovitimi, sorazmernimi in odvračilnimi sankcijami, ki lahko vključujejo kazenske ali nekazenske denarne sankcije, lahko pa tudi druge sankcije, kot so: (a) izguba upravičenja do javnih podpor ali pomoči; (b) začasna ali stalna prepoved opravljanja gospodarske dejavnosti; (c) odreditev sodnega nadzora; (d) sodno odrejena likvidacija. 2. Vsaka država članica sprejme potrebne ukrepe za zagotovitev, da se lahko pravne osebe, odgovorne za dejanja po členu 3(2), kaznujejo z učinkovitimi, sorazmernimi in odvračilnimi sankcijami ali ukrepi. Vsaka država članica sprejme potrebne ukrepe za zagotovitev, da omogočita zaseg in brez poseganja v pravice dobrovernih tretjih oseb zaplemba ali odvzem predmetov ali premoženjske koristi, pridobljenih z goljufijo, aktivno in pasivno korupcijo ter pranjem denarja, ali premoženja v višini take premoženjske koristi. Država članica z zaseženimi ali zaplenjenimi predmeti, premoženjskimi koristmi ali drugim premoženjem ravna po svojem notranjem pravu. Država članica ne sme zavrniti medsebojne pomoči v zvezi z goljufijo, aktivno in pasivno korupcijo ter pranjem denarja samo zato, ker se nanašajo na davčna ali carinska kazniva dejanja ali štejejo za taka dejanja. 1. Države članice in Komisija sodelujejo pri boju proti goljufiji, aktivni in pasivni korupciji ter pranju denarja. V ta namen Komisija zagotovi tako tehnično in operativno pomoč, kot jo pristojni državni organi potrebujejo za lažje usklajevanje preiskav. 2. Pristojni organi držav članic lahko izmenjavajo podatke s Komisijo za lažje ugotavljanje dejstev in za učinkovito ukrepanje zoper goljufijo, aktivno in pasivno korupcijo ter pranje denarja. Komisija in pristojni državni organi pri vsaki zadevi upoštevajo zahteve tajnosti preiskovalnih postopkov in varstva podatkov. V ta namen lahko država članica pri posredovanju podatkov Komisiji določi posebne pogoje, pod katerimi lahko Komisija ali druga država članica, ki se ji podatki posredujejo, te podatke uporablja. Komisija v zvezi z izmenjavo podatkov po členu 7(2) zagotovi, da se pri obdelavi osebnih podatkov spoštuje stopnja varstva, določena z Direktivo Evropskega parlamenta in Sveta št. 95/46/ES z dne 24. oktobra 1995 o varstvu posameznikov pri obdelavi osebnih podatkov in o prostem pretoku takih podatkov(6). Sprejeti predpisi v zvezi z obveznostmi iz člena 8 se objavijo v Uradnem listu Evropskih skupnosti. 1. Ob upoštevanju pogojev iz člena 7(2) lahko Komisija pri izvajanju svojih nalog po členu 7 osebne podatke, ki jih je prejela od države članice, pošlje kateri koli drugi državi članici. Komisija o tem, da jih namerava poslati, obvesti državo članico, od katere jih je prejela. 2. Komisija lahko pri izvajanju svojih nalog po členu 7 pod istimi pogoji osebne podatke, ki jih je prejela od države članice, pošlje kateri koli tretji državi, če se država članica, ki ji je podatke posredovala, s tem strinja. Za opravljanje enake naloge v zvezi z osebnimi podatki, ki jih ima Komisija po tem protokolu, je pristojen kateri koli organ, imenovan ali ustanovljen za opravljanje neodvisnega nadzora nad varstvom osebnih podatkov, ki jih ima Komisija v skladu s svojimi nalogami po Pogodbi o ustanovitvi Evropskih skupnosti. 1. Določbe členov 3, 5 in 6 konvencije se uporabljajo tudi za ravnanje iz člena 2 tega protokola. 2. Za ta protokol se uporabljajo tudi naslednje določbe konvencije: – člen 4 pod pogojem, da se, razen če ni v uradnem obvestilu iz člena 16(2) tega protokola navedeno drugače, vse izjave iz člena 4(2) Konvencije uporabljajo tudi za ta protokol, – člen 7 pod pogojem, da se, razen če ni v uradnem obvestili iz člena 16(2) tega protokola navedeno drugače, načelo ne bis in idem uporablja tudi za pravne osebe in da se vse izjave iz člena 7(2) konvencije uporabljajo tudi za ta protokol, – člen 9, – člen 10. 1. Vse spore med državami članicami o razlagi ali uporabi tega protokola mora najprej obravnavati Svet po postopku, določenem v naslovu VI Pogodbe o Evropski uniji, da bi se dosegla rešitev. Če se rešitev ne doseže v šestih mesecih, lahko stranka v sporu zadevo predloži Sodišču Evropskih skupnosti. 2. Po šestih mesecih od dneva, ko katera koli stranka o sporu obvesti drugo, se lahko Sodišču predložijo tudi vsi spori med eno ali več državami članicami in Komisijo glede uporabe člena 2 v zvezi s členom 1(e), členi 7, 8, in 10 ter četrto alineo člena 12(2) tega protokola, če se izkaže, da jih ni mogoče rešiti s pogajanji. 3. Za ta protokol se uporablja tudi Protokol, pripravljen na podlagi člena K.3 Pogodbe o Evropski uniji, o razlagi Konvencije o zaščiti finančnih interesov Evropskih skupnosti s predhodnim odločanjem Sodišča Evropskih skupnosti z dne 29. novembra 1996(7) pod pogojem, da izjava države članice v skladu s členom 2 navedenega protokola velja tudi za ta protokol, razen če država članica v svojem uradnem obvestilu iz člena 16(2) tega protokola ne izjavi drugače. Za namene tega protokola nepogodbeno odgovornost Komisije ureja drugi odstavek člena 215 Pogodbe o ustanovitvi Evropske skupnosti. Uporablja se člen 178 iste pogodbe. 1. V postopkih, ki jih zaradi kršitve člena 8 ali katerega koli predpisa, sprejetega v skladu s tem členom, ali zlorabe pooblastil sproži katera koli fizična ali pravna oseba zoper odločitev Komisije, ki je naslovljena na to osebo ali se neposredno in posamično nanaša nanjo, je pristojno Sodišče. 2. Smiselno se uporabljajo člen 168 a(1) in (2), peti odstavek člena 173, prvi odstavek člena 174, prvi in drugi odstavek člena 176, člena 185 in 186 Pogodbe o ustanovitvi Evropske skupnosti ter Statut Sodišča Evropskih skupnosti. 1. Države članice sprejmejo ta protokol v skladu s svojimi ustavnimi zahtevami. 2. Države članice uradno obvestijo generalnega sekretarja Sveta Evropske unije o izpolnitvi ustavnih zahtev, za sprejetje tega protokola. 3. Ta protokol začne veljati 90 dni po uradnem obvestilu, ki ga pošlje država, ki je članica Evropske unije na dan, ko Svet sprejme Akt o pripravi tega protokola, in zadnja izpolni obveznost iz odstavka 2. Če konvencija na ta dan še ni začela veljati, začne protokol veljati z dnem začetka veljavnosti konvencije. 4. Uporaba člena 7(2) se odloži, dokler ustrezna ustanova Evropskih skupnosti ne izpolni obveznosti objave predpisov o varstvu podatkov iz člena 9 ali dokler niso izpolnjeni pogoji iz člena 11 glede nadzornega organa. 1. K temu protokolu lahko pristopi vsaka država, ki postane članica Evropske unije. 2. Besedilo tega protokola v jeziku države pristopnice, ki ga sestavi Svet Evropske unije, je verodostojno. 3. Listine o pristopu se deponirajo pri depozitarju. 4. Za vsako državo, ki pristopi k temu protokolu, ta začne veljati 90 dni od dneva deponiranja njene listine o pristopu ali na dan začetka veljavnosti tega protokola, če po izteku navedenega 90-dnevnega roka ta še ni začel veljati. 1. Vsaka država članica si lahko pridrži pravico, da pranje denarja, ki se nanaša na premoženjsko korist, pridobljeno z aktivno in pasivno korupcijo, določi kot kaznivo dejanje samo v hujših primerih aktivne in pasivne korupcije. Država članica, ki ima pridržek, o podrobnostih obsega pridržka obvesti depozitarja, ko pošlje uradno obvestilo iz člena 16(2). Pridržek velja pet let od navedenega uradnega obvestila. Lahko se enkrat podaljša za nadaljnjih pet let. 2. Republika Avstrija lahko ob uradnem obvestilu iz člena 16(2) izjavi, da je člena 3 in 4 ne zavezujeta. Taka izjava preneha veljati pet let po dnevu sprejetja akta o pripravi tega protokola. 3. Drugi pridržki, razen pridržkov iz prve in druge alinee člena 12(2), niso dovoljeni. 1. Depozitar tega protokola je generalni sekretar Sveta Evropske unije. 2. Depozitar v Uradnem listu Evropskih skupnosti objavi informacije o poteku sprejemanja in pristopanja, izjave in pridržke ter vsa druga uradna obvestila v zvezi s tem protokolom. V POTRDITEV TEGA so spodaj podpisani pooblaščenci podpisali ta protokol. Sestavljeno v Bruslju, dne devetnajstega junija leta tisoč devetsto sedemindevetdeset v enem izvirniku v angleškem, danskem, finskem, francoskem, grškem, irskem, italijanskem, nemškem, nizozemskem, portugalskem, španskem in švedskem jeziku, pri čemer je vsako besedilo enako verodostojno, izvirnik je deponiran v arhivu generalnega sekretariata Sveta Evropske unije. Države članice izjavljajo, da se sklicevanje na člen 7 iz člena 13

(2)tega protokola uporablja samo za sodelovanje med Komisijo na eni strani in državami članicami na drugi ter ne posega v pravico držav članic, da po lastni presoji dajejo podatke med preiskovanjem kaznivih dejanj. Komisija sprejema naloge, ki so ji bile zaupane po členu 7 drugega dodatnega protokola h Konvenciji o zaščiti finančnih interesov Evropskih skupnosti.