Ensure the operational effectiveness and operational independence of the anti-fraud coordinating service (AFCOS), and implement effective cooperation with OLAF through this service.

The recipient of a fraudulent misrepresentation is entitled to recover as damages in an action of deceit against the maker the pecuniary loss to him of which the misrepresentation is a legal cause.

having been the subject of specific information from the Commission concerning transit operations presenting increased risks of fraud, in particular pursuant to the provisions of Regulation (EEC) No 1468/81, and

'However, should an exceptional situation arise in which there is a risk of fraud seriously jeopardizing the correct application of Community rules in respect of olive oil, the agency shall inform the Member State in question and the Commission.

Indeed, the obligation to pay duty in such cases, where no deception or obvious negligence is involved, is disproportionate to the need for protection which the Common Customs Tariff is intended to provide.

Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF) (OJ L 136, 31. 5. 1999, p. 1.

whereas the obligation to pay duty in such cases, where no deception or obvious negligence is involved, is disproportionate to the need for protection which the common customs tariff is intended to provide;

Prepare for the designation of an operationally independent anti-fraud coordinate service responsible for the coordination of all legislative, administrative and operational aspects of the protection of the Communities` financial interests.

(c) are necessary to secure compliance with laws or regulations which are not inconsistent with this Agreement, including those relating to customs enforcement, the protection of intellectual property rights, and the prevention of deceptive practices;

Establish a well-functioning and operationally independent anti-fraud coordinating service (AFCOS), responsible for the coordination of all legislative, administrative and operational activities related to the protection of the Communities` financial interests.

The Commission shall ensure periodic supervision, evaluation and control of the implementation of the tasks entrusted to the bodies referred to in paragraph 3. The European Anti-Fraud Office (OLAF) shall enjoy the same powers with regard to such bodies as it does with regard to Commission departments.

Whereas, in order to minimize the risk of fraud, checks on applicants' compliance with the eligibility criteria should be carried out in the Member State in which the importer is established or has set up his registered office;

In order to protect the European Communities' financial interests against fraud and other irregularities, the Commission may carry out on-the-spot checks and inspections under this programme in accordance with Council Regulation (Euratom, EC) No 2185/96.

When an institution has made payments which are not due, either directly or through another institution, and when their recovery has become impossible, the amounts in question shall remain finally chargeable to the first institution, save where the payment which was not due is the result of fraud.

Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292, 15. 11. 1996, p. 2).

To implement that administrative assistance, the Commission, represented by the European Anti-Fraud Office (hereinafter referred to as `OLAF` ), and the Russian authorities have concluded an arrangement establishing a mechanism for the communication of information on movements of goods between the Community and the Russian Federation.

The financing agreements and any contract or implementing instruments resulting therefrom shall expressly provide that the Commission or bodies authorised by the Commission, the Court of Auditors and the European Anti-Fraud Office (OLAF) may carry out inspections on the spot, if necessary.

When the customs authorities of a country have finally and unconditionally discharged temporary importation papers they can no longer claim from the guaranteeing association payment of import duties and import taxes, unless the certificate of discharge was obtained improperly or fraudulently.

The provisions of this Convention do not affect the right of the Contracting Parties, in the event of fraud, contravention or abuse to take proceedings against holders of, or the persons using, temporary importation papers, for the recovery of the import duties and import taxes and also to impose any penalties to which such persons have rendered themselves liable.

whereas it is clear from the investigations by the Unit on Coordination of Fraud Prevention (UCLAF) and the Food and Veterinary Office of the Commission that there are deficiencies in official controls on production of beef in the United Kingdom for dispatch to other Member States and third countries;

It should be noted that 200 million units were imported into the Community as having originated in Macao in 1995. However, this trade stopped during 1996 following an investigation by the anti-fraud services of the Commission in which it was proven that these microdisks were either of Chinese or Taiwanese origin.

Where the milk of a single holding is delivered directly to a treatment or processing establishment, these samples are to be taken either when the milk is collected from the holding, provided that precautions are taken to prevent any fraud during transport, or before unloading at the treatment or processing establishment when the milk is delivered there directly by the farmer.

'When external Community transit operations comprising goods, which have been or which must be made the subject of specific information, notably by application of the provisions of Council Regulation (EEC) No 1468/81 (*), present exceptional risk of fraud, the customs administrations of the Member States shall, by agreement with the Commission, take specific measures with a view to temporarily forbidding the use of the comprehensive guarantee.

Financing decisions and any financing agreements and contracts resulting therefrom shall provide, inter alia, for supervision and financial control by the Commission (including the European Anti-fraud Office (OLAF)), including on-the-spot checks and inspection in conformity with Regulation (Euratom, EC) No 2185/96 (), and audits by the Court of Auditors, where appropriate, to be carried out on the spot.

Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities () applies to all areas of the Communities' activity without prejudice to the provisions of Community rules specific to the different policy areas.

Continue efforts to align Bulgarian legislation with the acquis in the field of criminal-law protection of the Communities` financial interests (PIF convention and its protocols); assure that there is no overlap in activities between the Public Internal Financial Control Agency (PIFCA) and the anti-fraud structure that will be set up by the Ministry of Interior.

Whereas in order to prevent fraud, meat derived from bovine animals slaughtered in the United Kingdom should bear, in addition to the health mark provided for in Article 3(l)(A)(e) of Council Directive 64/433/EEC of 26 June 1964 on health problems affecting intra-Community trade in fresh meat (2), a distinct mark which cannot be confused with the Community health mark;

Any financing agreement or contract concluded under this Regulation shall stipulate that the Commission, the Court of Auditors and the European Anti-Fraud Office (OLAF) may carry out, if necessary, on-the-spot checks according to the usual arrangements laid down by the Commission under the provisions in force, particularly those in the Financial Regulation applicable to the general budget of the European Communities.

Similarly, officials and other servants must cooperate closely in the official inspection operations carried out by the Community institutions and bodies empowered to do so, including the Court of Auditors, the Ombudsman, and the European Anti-fraud Office (OLAF), by extending all necessary assistance and supplying information requested in connection with an investigation or inspection.

Moreover, in keeping with the institutions` fraud prevention commitments, when officials or other servants learn of evidence giving cause to suppose that cases of fraud, corruption or any other illegal activity, or serious professional misconduct may have occurred, they must inform their immediate superior without delay or, if they consider it useful, the Secretary-General or the Anti-fraud Office directly (Bureau decision of 25 October 1999).

Any official who, in the course of or in connection with the performance of his duties, becomes aware of facts which give rise to a presumption of the existence of possible illegal activity, including fraud or corruption, detrimental to the interests of the Communities, or of conduct relating to the discharge of professional duties which may constitute a serious failure to comply with the obligations of officials of the Communities, shall without delay inform either his immediate superior or his Director-General or, if he considers it useful, the Secretary-General, or the persons in equivalent positions, or the European Anti-Fraud Office (OLAF) direct.

false or misleading information, false or falsified documents were used, fraud was otherwise committed or other unlawful means were used;

Public security and anti-fraud

public security and anti-fraud.

Whereas the use of speed limitation devices serves no purpose unless the appliances are of a degree of technical perfection such as will provide an adequate guarantee that no fraud is possible;

Monitoring compliance with EU regulations and fraud control

monitoring compliance with EU regulations and fraud control.

the discovery of fraud or errors that show that the financial statements were incorrect.

where the decision is based on incorrect information or was induced by deceit, or

The EU is providing a framework through a number of mechanisms and at the same time it has declared zero tolerance on fraud.

Whereas consumption aid cannot be increased without a risk of fraud and is ineffective at its present level;

with consent obtained from States concerned through falsification, misrepresentation or fraud;

Manipulative behaviours related to the employment of fictitious devices or any other form of deception or contrivance

prevention of frauds unless such provisions are liable to impede the application of the definitions and rules laid down by this Directive,

The Court of Auditors and the European Anti-Fraud Office (OLAF) shall enjoy the same rights, especially of access, as the Commission.

the declaration of compatibility is based on incorrect information for which one of the undertakings is responsible or where it has been obtained by deceit; or

By way of derogation from paragraphs 1 and 2, where as a result of serious negligence or fraud the boning plant fails to comply with Articles 20 to 28:

whereas it is desirable that the Commission should consider defining an appropriate prudential framework in order to prevent these fraudulent practices in the future;

Errors may occur as a result of mathematical mistakes, mistakes in applying accounting policies, misinterpretation of facts, fraud or oversights.

In some cases, however, it may be necessary to make repayment subject to certain conditions or to special safeguards against fraud or abuse.