Text · Comparison of two versions
Changes from plenary report to adopted text
A-10-2025-0049 → TA-10-2025-0075
- From
- A-10-2025-0049 Plenary report of 1 Apr 2025
- To
- TA-10-2025-0075 Adopted text of 6 May 2025
- Changes
- 16 changes to the text
- Paragraphs
- +7 added · −10 removed · 15 changed
More facts (3)
- Dossier
- 2024/2083(INI)
- Title (from)
- on the protection of the European Union’s financial interests – combating fraud – annual report 2023
- Title (to)
- Protection of the European Union’s financial interests – combating fraud – annual report 2023
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds new paragraphs on VAT gap data and IT fragmentation, and rewrites a paragraph on NGO funding transparency.17812 The other changes are formal: decimal separators updated, paragraph numbering adjusted, and references corrected.2345
The notes class 4 changes as substance, 12 as formal, 0 as wording only.
Changes that matter, 16
Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.
Change 1
AddedG. whereas a systematic reduction of the VAT gap would strengthen the protection of the Union’s financial interests, enhance tax fairness and trust in fiscal systems, contribute to the sustainability of public finances, and support economic cohesion among Member States, particularly in times of budgetary pressure;
AI: Note on change 1 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a recital stating that reducing the VAT gap would strengthen protection of the Union's financial interests, enhance tax fairness, and support economic cohesion.
Change 2
Changed5. Notes that the overall number of cases of fraud and irregularities reported by the competent EU and national authorities increased significantly, by 9 %, in 2023 (13 563) compared to 2022 (12 455); regrets the fact that this is an all-time high and is the continuation of a growing trend over the last five years; observes, further, that the overall financing concerned in relation to these cases in 2023 (EUR 1.901,90 billion) was markedly higher than in 2022 (EUR 1.771,77 billion), having increased by 7.37,3 %; acknowledges that the multiannual cycle of implementation of numerous programmes makes comparisons based on a five-year average more appropriate than year-to-year comparisons for identifying real-time situations and obtaining reliable analysis of trends and patterns; appreciates, accordingly, that the 2023 PIF Report refers to the results of the 2019-2023 period; observes that the rise in the number of irregularities and in funding that achieves no positive results highlights the need to correlate budgets with the performance indicators of the competent institutions;
AI: Note on change 2 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in numbers: changes periods to commas in amounts and percentages.
Change 3
Changed8. Welcomes OLAF’s investigative performance, in particular the increased number of recommendations issued (309 compared to 275 in 2022) and the overall amount recommended for financial recovery (EUR 1 043.8043,8 million compared to EUR 426.8426,8 million in 2022) against a stable number of cases opened (190 in 2023 and 192 in 2022) and concluded (265 in 2023 and 256 in 2022); points out, in particular, that over the 2019-2023 period, more than 88 % of the irregularities identified as potentially fraudulent and related to expenditure disbursed under direct management were detected following OLAF investigations; regrets that the long duration of the investigations can have a negative impact regarding the consequential late launching of remedial measures; reiterates its request to receive comprehensive and adequately detailed figures on the amounts effectively recovered by the Commission on the grounds of the financial recommendations issued by OLAF; calls on the Commission also to integrate in the next PIF reports ad hoc sections on OLAF in order to develop a more granular analysis and reporting of its activities and of the financial recoveries carried out;
AI: Note on change 3 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in amounts: changes periods to commas.
Change 4
Changed11. Is concerned that the substantial financial loss of value added tax (VAT) fraud reported by the EPPO is having a detrimental effect on the national budgets of the Member States while simultaneously threatening fair taxation and fair competition between businesses in the single market; underlines the fact that VAT is an important resource for the Union’s budget too; deems it appropriate to take into account the complexity of the underlying provisions on the system of own resources of the Union when quantifying the financial impact of the EPPO’s activities; points out the concerning number of investigations into the recovery and resilience programmes (233) and the estimated financial loss (EUR 1.861,86 billion); calls, therefore, for adequate measures to be taken at both national and EU levels;
AI: Note on change 4 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in amounts: changes periods to commas.
Change 5
Changed19. Points out that, in relation to corruption cases, the EPPO reported 131 investigated offences up to the end of 2023 (there were 87 cases in 2022) and that, over the years 2019-2023, 65 cases were reported to the Commission via IMS by 11 countries, and that the reported irregular amounts linked to such cases come to about EUR 50.550,5 million; calls on the Commission to request that the EPPO inform Parliament of how much of that EUR 50.550,5 million has been recovered;
AI: Note on change 5 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in amounts: changes periods to commas.
Change 6
Changed2424. Underlines that it is essential for Member States to live up to their responsibility to collect TOR in order to ensure that the burden of financing EU expenditure is shared fairly among the Member States and maintain a level playing field for economic actors in the single market; calls on the Member States to step up their efforts to improve the effectiveness of their national administrations’ activity in the field of recovery, following the detection of irregularities and fraud relating to VAT, in order to increase the amount of TOR made available to the EU budget; acknowledges that the VAT compliance gap relates to more than just fraud and evasion, but also covers VAT lost as a result of insolvencies, bankruptcies, administrative errors and legal tax optimisation; believes, however, that VAT fraud, such as missing trader intra-Community fraud, contributes meaningfully to VAT non-compliance and reiterates its call for the issue to be addressed through digital means, the fraud-proofing of VAT rules and stronger cooperation between national tax authorities and the competent EU investigative bodies;
AI: Note on change 6 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a period after the paragraph number '24'.
Change 7
Added27. Notes that the absence of disaggregated regional and sectoral data on the VAT gap prevents the identification of the areas most at risk of fraud and evasion; calls on the Commission to introduce a harmonised system for the measurement of the VAT gap that includes territorial and sectoral dimensions, thereby enabling the development of anti-fraud strategies that are more firmly grounded in evidence and more targeted;
AI: Note on change 7 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new paragraph noting the lack of disaggregated data on the VAT gap and calling for a harmonised measurement system.
Change 8
Added29. Stresses that the fragmentation of IT systems among national tax administrations hinders the effectiveness of the fight against VAT fraud and limits the potential for synergies between national and EU authorities;
AI: Note on change 8 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Adds a new paragraph stressing that fragmentation of IT systems among national tax administrations hinders the fight against VAT fraud.
Show 8 more changes
Change 9
Changed29.31. Observes that in cohesion policy the number and financial amounts of non-fraudulent irregularities reported for the 2014-2020 programming period are much lower than those reported during the first 10 years of implementation of the 2007-2013 programming period; points out that the fraud detection rate (0.53(0,53 %) for the 2014-2020 programming period is similar to the rate for the 2007-2013 programming period, while the irregularity detection rate (0.67(0,67 %) is much lower than the rate recorded for the 2007-2013 programming period (2.5(2,5 %); notes that individual irregularities involving large financial amounts have a substantial impact on the fraud detection rate; calls for further clarification of the correlation between the fraud detection rate and the occurrence of fraud;
AI: Note on change 9 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in percentages: changes periods to commas.
Change 10
Changed32.34. Observes that, for direct management between 2019 and 2023, OLAF was mentioned as the source of detection of fraudulent irregularities for 88.488,4 % of recovery items, corresponding to 92.192,1 % of total recovery amounts; asks the Commission to provide clear information on the data and on the actions taken to enhance swift recovery, including data on overall recovery levels for fraudulent and non-fraudulent irregularities;
AI: Note on change 10 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separators in percentages: changes periods to commas.
Change 11
Changed33.35. Emphasises that when, despite preventive measures, fraudulent or non-fraudulent irregularities are detected, recovery is the measure that protects the Union’s financial interests, allowing for the correct implementation of EU policies and for the refunding of disbursed expenditure that is non-compliant with the funding requirements; stresses the findings of ECA special report 7/202407/2024 when referring to the 2014-2020 period, for which the reported irregular expenditure was EUR 14 billion, which is to be refunded via recovery; stresses the need to speed up the recovery process by establishing clear deadlines and imposing penalties for delays, so that funds are returned to the EU budget as quickly as possible; calls on the Commission to propose adequate measures to provide complete information on irregular expenditure and the associated corrective measures taken;
AI: Note on change 11 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates the reference to ECA special report from '7/2024' to '07/2024'.
Change 12
Changed36.38. Notes that civil society organisations are an essential component of a vibrant democratic society, ensuring the broad coverage of diverse views in public debates; recognises that these organisations may receive Union funds to support their work in contributing to democratic dialogue and public engagement; notes that the EU is one of the largest global funders of civil society organisations; emphasises that transparency in stakeholder meetings is fundamental to democratic integrity and should apply equally to all entities engaging with EU institutions; stresses that clear documentation and disclosure of such interactions strengthens public trust and democratic accountability; stresses that lobbying should be transparent, with full disclosure of all parties involved; takes notes ofthat thethere have been allegations thatby some members of the CommissionBudgetary subsidisesControl NGOsCommittee tothat influencegrant Membersagreements ofconcluded by the EuropeanCommission Parliament;with stressesall that,types ifof theirbeneficiary existenceincluded isdetailed confirmed,lobbying suchactivities, practiceswhich could distortbe policyinterpreted discussionsas andpotentially contraveneinterfering thewith principleinternal ofdecision-making separationin ofthe powersUnion; andtakes shouldnote thereforeof bethe ended;recent callsECA special report on the ECAtransparency toof auditEU thefunding programmesgranted concernedto andNGOs, givewhich, itswhile recommendations;stating expectsthat the futureuse ECAof reportEU tofunding bringfor clarityNGO onadvocacy theseis issues;legal recallsand confirming that it is in line with the ECAEU’s asked,legal transparency requirements as laid down in specialthe reportEU 05/2024,Financial forRegulation, moreat effortsthe same time, points to the fact that more should be madedone to improve checksthe ontransparency theof ground;EU notesfunding withreceived concernby theall ECA’sbeneficiaries; observationcalls, thatin lobbyiststhis canregard, chooseon the Commission to whichimplement categorythe theyECA belong,recommendations regardlessregarding the screening of theirself-declarations legalin form,the toEU’s avoidFinancial disclosingTransparency financialSystem, information;as noteswell thatas theto EUproactively ismonitor onebeneficiaries’ ofrespect thefor largestEU globalfundamental fundersvalues ofand civilprinciples; societyrecalls, organisations;further, ECA special report 05/2024; underlines the need for the EU Transparency Register Secretariat to enhance its systematic checks of the self-declarations of entities declaring themselves to be ‘NGOs, platforms, networks and similar’; observes that such systematic checks could be based on a set of criteria, including non-profit status, objectives relating to public benefit, and independence, to strengthen the trust in all entities registered in the EU Transparency Register, and should be supported by robust requirements for accountability and transparency;
AI: Note on change 12 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Rewrites paragraph 38 to add that the EU is a major funder of NGOs, notes allegations by some Budgetary Control Committee members, and references an ECA report on transparency.
Change 13
Changed41.43. Observes that the Commission’s control framework for the RRF relies primarily on the responsibility of the Member States to protect the EU’s financial interests; calls on the Commission to maintain a high level of attention to the fulfilment by the Member States of the specific audit and control milestones added to those RRPs which had lacked robustness and to continue efforts to close accountability gaps; takes notesnote of the actions launched by the Commission following the ECA’s recommendations on the identifiable weaknesses of some Member States’ control and reporting systems; urges the Commission to take decisive and swift action whenever necessary and to make full use of the provisions of the RRF Regulation if deficiencies persist in the control systems of Member States;
AI: Note on change 13 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Changes 'takes notes' to 'takes note'.
Change 14
Changed42.44. Notes with grave concern that ECA special report 14/2024 found that the climate impact of green spending under the RRF could have been overestimated by up to EUR 34.534,5 billion, with some projects having minimal impact on the energy transition or even causing environmental harm while also increasing the risk of fraud;
AI: Note on change 14 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separator in amount: changes period to comma.
Change 15
Changed44.46. Observes that, for the RRF in 2023, the 2023 PIF Report indicates the number of cases of suspected fraud reported by the Commission (15) and the number of audits (13, compared with 16 carried out in 2022), but it does not include the concerningly high number of EPPO investigations (233 investigations referred to recovery and resilience programmes, with an estimated financial loss of EUR 1.861,86 billion); is concerned by a possible increase in the number of cases of fraud, corruption, double funding and conflicts of interest in the coming years and urges the Commission and the Member States to act swiftly in order to ensure the sound management and fair distribution of RRF funds;
AI: Note on change 15 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates decimal separator in amount: changes period to comma.
Change 16
Changed56.58. Underlines the findings of ECA Review 4/202304/2023 of 6 July 2023 on digitalising the management of EU funds; recalls the positive effects of digitalisation on prevention and detection of fraud and irregularities, as well as on the management, control and auditing of EU funds, by allowing easier and quicker access to data and remote cross-checks, thereby limiting costs by reducing the need for controls and on-the-spot checks;
AI: Note on change 16 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026
Updates the reference to ECA Review from '4/2023' to '04/2023'.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2025). “Changes between A-10-2025-0049 and TA-10-2025-0075”. Text, 6 May 2025. from A-10-2025-0049, to TA-10-2025-0075, reference 2024/2083(INI). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0049/compare/TA-10-2025-0075 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-05-06,
author = {{European Parliament}},
title = {{Changes between A-10-2025-0049 and TA-10-2025-0075}},
year = {2025},
date = {2025-05-06},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0049/compare/TA-10-2025-0075}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0049/compare/TA-10-2025-0075},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. from A-10-2025-0049, to TA-10-2025-0075, reference 2024/2083(INI). Data: European Parliament Open Data (CC BY 4.0)}
}