Changes from report parliamentary committee draft to plenary report

87. Reiterates that, within the architecture designed to protect the Union’s financial interests, the EPPO’s major role can be effectively pursued only by intense cooperation and coordination with the other entities holding complementary tasks; stresses that the EPPO acts in a complex and heterogeneous landscape where its independence is crucial as much as its ability to create synergies with its partners and its will to communicate with the relevant stakeholders;

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Changed87.88. Is aware of the EPPO’s efforts toward effective cooperation with Europol, OLAF and Eurojust, which occurs in accordance with the mandate of each organisation, via regular meeting at management and technical levels, and through the “hit/no hit” processes used for bidirectional exchanges of information and to avoid duplication of activities; regrets, however, the limited volume of operational cooperation between OLAF and the EPPO, confirmed by the constantly low number of EPPO cases supported by OLAF (4 cases in 2023 and 5 cases in 2024) compared to the volume of cases for which EPPO has received support in 2024 from Eurojust (25) and Europol (83); notes that cooperation with Europol suffers from limitations stemming from national procedural criminal law and accessibility of the EPPO data owned; considers that further enhancement of cooperation with Europol would allow synergies and the optimisation of resources, notwithstanding the urgent need for the EPPO to develop its internal analytical platform, which is vital to a fast interpretation of the data collected during its investigations and the setting of operational strategies in cross-border cases requiring access to the EPPO’s entire CMS; calls on all the parties to explore adequate ways to create synergies andsynergies, strengthen the cooperation at operational level;level, avoid duplication of tasks and make better use of the existing analytical capacities; welcomes the setting of dedicated working-groups for the Commission’s announced revision of the anti-fraud architecture and expects that the debates, involving all the anti-fraud architecture components, will achieve tangible improvements in the way they cooperate and coordinate the activities, to be presented by the Commission by the end of 2026;

89. Notes the good cooperation of the EPPO with the Court, the European Data Protection Supervisor and European Ombudsman in 2024; observes that European Ombudsman opened one enquiry following a complaint lodged by a citizen having participated in a 2024 selection procedure, that was then found not sustained by any evidence or instances of maladministration by the EPPO;

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Changed89.90. Believes that the revision of the regulatory frameworks of OLAF and EPPO provides the opportunity to reconsider many aspects of their working together in the light of the experiences earned in those years of operational activity; stresses that the lessons learned in deploying both the complementary investigations (proposed by OLAF) and the investigations in support (asked by EPPO), has offered a good set of information on which to build for reshaping their cooperation module;modalities; underlines that the same operational experience has indicated the need for increased detection and better reporting; notes that in 2024 the first international exchange of viewsmeeting between EPPO prosecutors and OLAF investigators was hold in Parliament; believes that it can be considered as a pilot to a practice of exchange of views which should become mandatoryperiodic, andprovided periodic;that financial resources are available; reiterates that an adequate dialogue and cooperation amongst the components of the Union’s anti-fraud architecture can be achieved only by setting mandatory inter-institutional forum where strategic issues can be approached and discussed in order to optimise resources and make results tangible;

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91. Notes that VAT fraud has become a structural vulnerability of the internal market and that, in spite of the recurrence of standardized carousel schemes, the national tax authorities are only able to detect and counter small parts of the criminal networks; stresses the unique value of the EPPO operations, able to reconstruct complex criminal transactions and illicit financial flows and to take actions by seizing and freezing the assets involved; calls on the Commission to further propose all the regulatory amendments needed to address a situation which hinders the effectiveness of the fight against VAT fraud and limits the potential for synergies between national and EU authorities;

92. Emphasises that access to data and sharing of information are the crucial elements of any counter-fraud action and that on their satisfactory achievement depends the success of the protection of the Union’s budget; recalls the Court’s recommendations expressed in its Special Report 24/2015 on tackling VAT fraud and in the Court’s Special Report 08/2025 ‘Value Added Tax fraud on imports – The Union’s financial interests are insufficiently protected under simplified import customs procedures’ and welcomes, in this regard, the Commission proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the access of the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) to value added tax information at Union level made on 14 November 2025; underlines, in the same vein, the importance of full and effective data-sharing between the EPPO, OLAF, Eurojust, and Europol and that the establishment of a joint working group would allow overseeing data integration and case management efficiency among these bodies;

93. Endorses the EPPO’s call for enhanced efforts to ensure much bigger and better data analytical capacity at Union level, in order to fully exploit the huge amounts of data collected in EPPO investigations and agrees that a progress in this direction would strongly improve the fight against organised crime in the Union; notes that the volume of collected evidence under analysis increases exponentially in parallel with the increasing number of cases investigated by the EPPO; points out that much of this information concerns organised crime and money laundering, and a wide range of illicit activities linked to them as underlying offences which are outside of the EPPO’s remit and competence to investigate; observes that similar situation has occurred following the Investigation Admiral, when the analysis of part of the at least 638 TB of seized digital data has revealed connections to drug trafficking, illegal gambling, prostitution and more, resulting in the opening of more criminal proceedings by the national prosecution offices on the non-PIF crime; remarks that similar situation has occurred with the Investigation Midas, leading to the detection of a complex criminal ecosystem, endowed with shell companies, straw men, fictitious identities, and crypto-communications to orchestrate other criminal activities, including drug and weapons trafficking and terrorism financing, for which the analysis of part of the at least 418 TB of digital data has resulted in the submission of thirteen crime reports to the national authorities responsible for investigating these non-PIF crimes;

94. Welcomes the establishment of an internal mechanism to ensure EPPO’s resource-efficient, timely, and consistent transmission of notifications in accordance with Article 103(2) of Regulation (EU) 2017/1939 which are material to administrative recovery and precautionary measures and the revision of the Working Agreement with the Commission in the occasion of the third annual high-level review of the cooperation between the EPPO and the Commission, in October 2024; believes that these arrangements will result in more effective actions in the protection of the Union’s financial interests; underlines, in fact, the sharp increase of notification to the Commission which has followed the new arrangements in 2024 and 2025 (respectively +147 % and +85 % in comparison with 2022); points out, however, that in order to be able to run an effective follow-up of its cases, and secure a constant flow of information to the Commission to feed the adoption of the administrative measures, the EPPO's CMS and data analytical capacity need to be further developed, which is not possible in a situation of structural underfunding; regrets that, in spite of clear EPPO indications on the financial needs, the Commission has only provided by its Amending letter 1/2024 three establishment plan posts and one contract agent, which are not sufficient; endorses the future EPPO requests for resources which are essential for bringing back to the Union’s budget the amounts affected by fraud; calls on the Commission to maximise the administrative recovery to the Union’s budget, while complying with the confidentiality and proper conduct of the investigative actions;

95. Is aware that the recovery of funds by national authorities remains under the Commission's responsibility, as mentioned in the Mission Letter to the Commissioner for Budget, Anti-Fraud and Public Administration, and underlines that the EPPO has so far no mandate to follow up on the recovery process; reiterates its call on the Member States to strengthen cooperation on the recovery process and timely inform both the Commission and the EPPO of final confiscations; maintains that the revision of the relevant Regulations is needed to clarify the EPPO’s role in the recovery process;

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Changed95.96. Acknowledges that the EPPO investigations can be launched only if information has reached the prosecutors and expects Member States to comply with legal obligations by reporting all relevant cases to the EPPO; notes with concern that conflicts of competence and systemic obstacles to EPPO investigations persisted in 2024, including cases raising rule-of-law concerns; recalls, in this regard, the EPPO’s public statement on a conflict-of-competence decision in Croatia; calls on the Commission to systematically follow up on such obstacles as part of its responsibility to ensure compliance with Union law and to protect the Union’s financial interests; notes with concern that some Member States have been declaring criminal offences that affects the financial interests of the Union as if they are national cases and refused to acknowledge the competence of the EPPO; expresses its concerns on the possible negative impact on the investigation of these conflicts of competence, for loss of evidence or for the belated collection of evidence; calls on the Commission to collect and assess the information regarding cases of conflicts of competence with a view to have relevant data for the revision of Regulation (EU) 2017/1939;

97. Notes that in spite of the EPPO’s competence being clearly outlined in Article 22(1) and (2), and in Article 23 of Regulation (EU) 2017/1939, questions of competence between the national authorities and the EDPs were raised again in 2024; underlines that these cases should be handled in compliance with Article 25(6) of Regulation (EU) 2017/1939, which refers them to the national judicial authority competent for deciding cases of conflict of competences between national prosecutors, under the condition that its decision can be subject to a preliminary ruling of the Court of Justice as provided by Article 42(2), point (c), of Regulation (EU) 2017/1939 echoing Article 267 TFEU; reiterates that, because in many Member States the national authority’s decision on the conflict of competence cannot be the subject of a preliminary ruling in front of the Court of Justice, the current situation lacks legal clarity; encourages Member States in doubt about the competence of the EPPO to submit a preliminary question to the Court of Justice for a preliminary ruling pursuant to Article 267 TFEU and Article 42(2), point (c), of Regulation (EU) 2017/1939;

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Changed97.98. Notes that in 2024 the EPPO implemented and covered the relevant costs of the ‘EPPO Academy’, organised together with the Guardia di Finanza in Italy, with two international on-site courses of two weeks for 49 investigators; observes that dedicated trainings of law enforcement officers were done in some Member States on crime areas within the EPPO’s mandate; calls on the Commission to support and ensure financing for this valuable training project; remarks that further raise awareness actions have been launched in 2024 by the European Prosecutors and EDPs on a decentralised and central level to national stakeholders, hosting delegations from judiciary, prosecution and law enforcement on numerous occasions;

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99. Reiterates its concerns on the increasing number of cases concerning the RRF which are not distributed in an uniform way across the Member States who have already received important disbursements; stresses that the unbalanced distribution of cases could be the consequence of the uneven adequacy of the management and control systems of the Member States, or of a suboptimal effectiveness of detection efforts and opaque reporting practices; points out that the RRF resources stem from the Union’s budget and that their protection is in the remit of the EPPO, hence encourages the Commission and other Union bodies and authorities to increase the detection efforts and to report to the EPPO every relevant situation in this regard;

100. Points out that the large number of active cases involving RRF funds are likely to increase in the future with the increase of disbursements intensity at the approaching of the conclusion date, and deems it crucial to intensify cooperation and coordination amongst the relevant authorities, in particular with the Recovery and Resilience Task Force, in order to strengthen the monitoring and control mechanism by the way of analysis of the fraud cases investigated by the EPPO and detect any possible control gaps or fraud patterns which could have resulted from oversight or omission and to address them by way of the reduction and recovery measures introduced in the Annex IV to the Commission’s Guidance on recovery and resilience plans adopted on 22 July 2024;

101. Appreciates the College agreement on the working arrangements on cooperation with the anti-corruption commission of Seychelles and the General Prosecutor’s Office of the Principality of Andorra and the conclusion of the Memoranda of Understanding with the Integrity Vice Presidency of the World Bank and the Ibero-American Association of Public Prosecutors; welcomes the signature of the Working Arrangement with Parliament in November 2024, establishing clear arrangements for cooperation for the purpose of protecting the Union’s financial interests and the College’s agreement on the working arrangements with the EEAS and on the revision of the annexes of the agreement with the Commission and the starting, also in 2024, of negotiations for a working arrangement with the European Central Bank;

102. Notes the intensive activity carried out by the EPPO to ensure effectiveness of its investigations in the international scenario and connected to third countries; is aware that EPPO is member or observer to several international networks and organisations such as Egmont group, GlobE Network, OECD working group on bribery, Carin Network, Nadal Network, EACN/EPAC network, European judicial network, Council of Europe’s Committee of Experts on the Operation of European Conventions on Cooperation in Criminal Matters (PC-OC) and more; observes that EPPO has signed working arrangements with numerous partners; acknowledges the EPPO’s difficulties to intervene efficiently in the absence of a clear legal basis and appreciates the transmission in August 2023 to the Commission of a list of third countries considered as priorities for setting agreements which could facilitate the cooperation; calls on the Commission to take EPPO requests into due consideration;

103. Notes that the EPPO continued to rely on inter-institutional contracts and bilateral SLAs and at the end of 2024, the EPPO had 86 active memberships in inter-institutional framework contracts and 23 SLAs or other agreements with Union public administration, with a view to purchase goods and services at a lower cost or to maximise budgetary savings from the contractual instruments in place, in line with the principles of sound financial management;

104. Strongly welcomes the participation of Poland and Sweden in the EPPO; notes that Denmark continues to exercise the opt-out from the EPPO under Protocol Nos 21 and 22 TFEU; is aware that, following initial indication from the Irish government on its potential participation to the enhanced cooperation, the EPPO set up a dedicated working group with representatives from relevant EPPO's services to cover all the aspects of the participation and accompany national authorities in the process; observes that several informal meetings have already been organised at the request of the Member State to explain the EPPO’s functioning; remarks, however, that in 2024 no official exchanges occurred with the Irish inter-agency working group established to examine Ireland’s potential future participation in the EPPO; urges the Commission, the EPPO and the Irish authorities to relaunch a constructive dialogue and to find an effective way forward;

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Changed104.105. RegretsDeeply regrets that Hungary is the sole remaining Member State that has not yet joined the EPPO, despite the absence of any legal or constitutional impediment; callsstrongly onurges the Hungarian government to join the EPPO without further delay; considers that continued non-participation can only be interpreted as a deliberate attempt to shield corruption and misuse of Union funds from independent European scrutiny; believes that thisthe wouldcountry’s answeraccession to the strongEPPO expectationwould offinally respond to the long-standing and legitimate demands of civil society and citizens to enhance the legal safeguards against fraud andfraud, corruption and other misconductsserious thatmisconduct, affectand directlyto restore trust in the protection of the Union’s financial interestsinterests, which are currently undermined by persistent deficiencies in enforcement and thatwhich weaken the positive impact of Union policies supportingintended growthto support growth, cohesion and well-being among Hungarian citizens;citizens, SMEs, local and regional authorities;

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Removed105. Stresses that any lack of cooperation with the EPPO by any of the Member States creates niches of immunity and privilege that weakens the defence of the financial interests of the Union making it uneven and inefficient and urges the Commission to initiate infringement proceedings against any Member State that systematically obstructs EPPO-led investigations; asks the Commission to consider the participation to the EPPO as a precondition for receiving Union funds and calls on the Commission to closely monitor Member States’ level of cooperation with the EPPO; in this vein, regrets the cases, reported in 2024, of exposure to threats of OLAF and EPPO investigators in the carrying out of their activities on-the-spot; stresses that such situations undermine the rule of law and weaken the Union’s actions, calling for the establishment of robust preventive and protective measures to safeguard staff where deployed in context at risk;

Added106. Recalls the several attempts by the Hungarian government to carry out systematic espionage against European Commission and OLAF staff;

Removed106. Emphasises that the activities of the EPPO must contribute to the protection of the Union’s financial interests and are expected to recover amounts disbursed from the Union’s budget that were not used for its intended purpose due to criminal activities; observes that the confiscation process, allowing the recovery of such amounts, lie with the national authorities and that the relevant confiscated amounts, or assets value, resulting from measures adopted by the EDPs in the Member States, should get back into the Union budget, after the deduction of costs incurred by the Member States’ authorities to implement those measures in accordance with Article 38 of Regulation (EU) 2017/1939 referring to assets or proceeds to be disposed of in accordance with applicable national law without prejudice to the rights of the Union or other victims to be compensated for damage that they have suffered; recalls that Parliament’s Committee on Budgetary Control has proposed that the potential revenue resulting from seizing and confiscating measures to be accounted for in the Union budget as non-assigned revenue, under a separate budget line created by budgetary amendment; appreciates the EPPO commitment to engaging with the Commission to support any efforts aiming to ensure the implementation of the above; deems it necessary to amend the Article 38 to make possible its effective implementation and monitoring, in order to ensure the protection of the Union’s budget and calls on the Commission to make the necessary arrangements with the relevant national authorities to allow those amounts to enter into the Union’s budget and to propose the necessary legislative solutions to effectively enforce it.

Added107. Stresses that any lack of cooperation with the EPPO by any of the Member States creates niches of immunity and privilege that weakens the defence of the financial interests of the Union making it uneven and inefficient and urges the Commission to initiate infringement proceedings against any Member State that systematically obstructs EPPO-led investigations; calls on the Commission to consider, in the application of the Regulation (EU, EURATOM) 2020/2092 of the European Parliament and of the Council, that non-participation in the EPPO may constitute a potential threat to the Union’s financial interests and calls on the Commission to closely monitor Member States’ levels of cooperation with the EPPO; in this vein, strongly regrets the cases, reported in 2024, of exposure to threats by Member States’ governments to OLAF and EPPO investigators in the carrying out of their activities on-the-spot; stresses that such situations undermine the rule of law, constitute a serious breach of mutual trust and loyal cooperation among Member States and Union institutions, and weaken the Union’s actions, calling for the establishment of robust preventive and protective measures to safeguard staff where deployed in situations that put them at risk;

Added108. Emphasises that the activities of the EPPO must contribute to the protection of the Union’s financial interests and are expected to result in the recovery of amounts disbursed from the Union’s budget that were not used for its intended purpose due to criminal activities; observes that the confiscation process, allowing the recovery of such amounts, lie with the national authorities and that the relevant confiscated amounts, or assets value, resulting from measures adopted by the EDPs in the Member States, should get back into the Union budget, after the deduction of costs incurred by the Member States’ authorities to implement those measures in accordance with Article 38 of Regulation (EU) 2017/1939 referring to assets or proceeds to be disposed of in accordance with applicable national law without prejudice to the rights of the Union or other victims to be compensated for damage that they have suffered; recalls that Parliament’s Committee on Budgetary Control has proposed that the potential revenue resulting from seizing and confiscating measures to be accounted for in the Union budget as non-assigned revenue, under a separate budget line created by budgetary amendment; appreciates the EPPO commitment to engaging with the Commission to support any efforts aiming to ensure the implementation of the above; deems it necessary to amend the Article 38 to make possible its effective implementation and monitoring, in order to ensure the protection of the Union’s budget and calls on the Commission to make the necessary arrangements with the relevant national authorities to allow those amounts to enter into the Union’s budget and to propose the necessary legislative solutions to effectively enforce it;

109. Underlines the importance of monitoring of and systematic reporting on the follow-up of the investigation and prosecution with specific regard to the financial measures adopted (confiscation and recovery) to get a clearer understanding of the impact of the EPPO’s actions; observes that the EPPO and the Commission have engaged to streamline their communications and make them adequate in relation to the possible adoption of measures to restore the Union’s budget affected by financial crimes; maintains that the Commission is to assist the EPPO in the monitoring and follow-up of EPPO activities, to prevent that EPPO’s limited resources are diverted from investigative and prosecutorial tasks; believes that Parliament's scrutiny of the administrative follow-up to its criminal investigations is an essential contribution to improving the efficiency of the Union’s anti-fraud architecture; encourages the Commission, as well as all the components of the anti-fraud architecture, to find an effective and efficient way to monitor the actions carried out and report about their final outcome;

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Changed108.110. emphasisesEmphasises the crucial role of asset recovery and its deterrent effect on organised crime; observes that the EPPO’s participation in international networks should enhance effectiveness of asset recovery operations; reiterates that timely and effective investigation and prosecution of financial crimes should result into significant savings for the Union’s and the Member States’ budgets;

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Communication

111. Appreciates the many improvements in EPPO’s internal and external communication in 2024, in particular the information sessions on anti-harassment and whistleblowing and other awareness-raising initiatives around EPPO’s ethical framework, still under development; welcomes the contribution to Parliament’s exchanges of views made at Parliament’s various Committee debates, mainly by the European Chief Prosecutor (Committee on Civil Liberties, Justice and Home Affairs, Committee on Budgetary Control, Committee on Economic and Monetary Affairs, Subcommittee on Tax Matters);

112. Observes that the level of the EPPO’s resources that are devoted to communication are limited, and that, in view of the need to establish the EPPO’s digital autonomy, management of the EPPO website has been brought in-house, requiring additional resources, after DG Digital Services cease providing that service; notes that the budget for public communication and promotional activities in 2024 was EUR 235 382 and that it was all consumed, in particular to acquire media monitoring licenses and for other communication initiatives and translation of publications;

113. Notes that the EPPO’s social media strategy is designed to effectively target various audiences, including journalists, institutional stakeholders, legal and law enforcement professionals, academia and the general public by tailoring messages to their needs; observes that the main goal of the EPPO’s social media presence is to build trust by improving visibility; reiterates its call on the EPPO to clearly strike the best possible balance between transparency and public interest on the one hand and confidentiality and proper conduct of the investigation on the other, and to ensure the neutrality of its communications about its activities; encourages the EPPO to deliver a reassuring message on the operational dimension of Union values and principles, which are embedded in independence and compliance with the law, applied with transparency and consideration; observes that effective EPPO communication contributes to reinforcing the reputation of the institutions amongst citizens and raise awareness in taxpayers about the complexity and the importance of the protection of the Union’s financial interests;

114. Stresses that the EPPO efforts to convey correct and understandable information on the complex cases prosecuted can be a strong incentive to Union citizens to report possible misconducts to the EPPO and contribute to foster an increasing involvement of civil society; appreciates the EPPO dedication to improve understanding of its work among journalists, citizens, and academia through media briefings in various Member States, study visits, conferences, and through regular updates and milestone reports that keep all audiences informed about the EPPO's work and impact; understands that the sensitiveness of the matters under investigations, and the need to comply with the presumption of innocence of the many parties involved in EPPO cases, require accurate press releases and circulation of information only when previously and in advance verified with prosecutors and against legal requirements, possibly distributed via email, online platforms and social media; observes that direct communication through social media eliminates third-party interpretation, and facilitate to convey EPPO messages accurately and transparently;

115. Believes that enhanced strategic communication should pass through enhanced accessibility to the reporting options and welcomes EPPO’s promotion of the reporting option in the bios of all EPPO social media accounts and EPPO requests to incorporate it into every standard presentation for external audiences, visitors, and at conferences or speeches, when appropriate;

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ChangedEffect of the illegal Russia’s war of aggression against Ukraine

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Changed114.116. Welcomes the decision not to adopt the legislation voted in Ukraine’s Parliament, Verkhovna Rada, in July 2025, which would have weakened the effectiveness of the actions by the UkranianUkrainian specialized anti-corruption prosecutor’s office (SAPO) and national anti-corruption bureau (NABU), in particular in view of the recent cases of high-level corruption reported by the media which underlines the need for a precautionary and prudent approach when dealing with corruption offences and the importance of the Ukrainian’s efforts to effectively pursue transparency goals;

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Changed115.117. Is aware that the EPPO signed three working arrangements with Ukrainian Prosecutor general’s office - PGO, the national anti-corruption bureau - NABU and the Specialized Anti-Corruption Prosecutor’s Office, all with a view to facilitating cooperation in respective investigations based on existing legal framework; notes that in 2024 the EPPO organised in its premises four trainings of Ukrainian prosecutors and investigators from NABU; recalls that under specific circumstances the EPPO’s remit can extend to Union funds even when used in third countries and can as well cover the circumventions of Union sanctions insofar as they fall under the EPPO’s current mandate involving potential prejudice to Union’s financial interests by way of evasion of customs or duties; understands that detection and reporting of frauds by relevant authorities remains indeed the crucial prerequisite for any further cooperation and that the exchange of expertise launched with the training offer will further assist the Ukrainian authorities in their detection efforts of potential fraud involving Union funds; appreciates the EPPO’s availability to step up cooperation by establishing dedicated task forces with the Ukrainian authorities to coordinate investigations where needed in consideration of the volume and scope of crime reported.reported;

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Added118. Notes that the growing volume of Union financial support to Ukraine, including under the Ukraine Facility, is likely to generate additional investigative demands for the EPPO in the coming years; stresses the importance of anticipating these challenges through adequate staffing, secure digital infrastructure and reinforced cooperation frameworks, in order to protect the Union’s financial interests while supporting Ukraine effectively.