CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 (2001_act_50) | IE

ISB Act 2001-12-19

Schedule 1 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 1

Section 3.

Enactments Repealed

Session & Chapter or Number & Year

Short Title

Extent of repeal

(1)

(2)

(3)

24 & 25 Vict., c. 96

Larceny Act, 1861

The whole Act, except sections 12 to 16 and 24 and 25

24 & 25 Vict., c. 98

Forgery Act, 1861

The whole Act

24 & 25 Vict., c. 99

Coinage Offences Act, 1861

The whole Act

24 & 25 Vict., c. 50

Summary Jurisdiction (Ireland) Act, 1862

Sections 4 to 8

35 & 36 Vict., c. 57

Debtors (Ireland) Act, 1872

Section 13

38 & 39 Vict., c. 24

Falsification of Accounts Act, 1875

The whole Act

56 & 57 Vict., c. 71

Sale of Goods Act, 1893

Section 24

3 & 4 Geo. 5, c. 27

Forgery Act, 1913

The whole Act

6 & 7 Geo. 5, c. 50

Larceny Act, 1916

The whole Act

No. 2 of 1951

Criminal Justice Act, 1951

Sections 10 and 13 and ref. nos. 8, 11, 14, 15 and 20 of First Schedule

No. 2 of 1956

Gaming and Lotteries Act, 1956

Section 11

No. 1 of 1963

Official Secrets Act, 1963

Sections 7 and 8

No. 22 of 1984

Criminal Justice Act, 1984

Section 16

No. 9 of 1990

Larceny Act, 1990

The whole Act

ISB Act 2001-12-19

Schedule 2 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 2

Section 41.

Text in the English language of 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 done at Brussels ON 26 July 1995

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

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

Article 1

General 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 purpose 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.

Article 2

Penalties

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.

Article 3

Criminal liability of heads of businesses

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.

Article 4

Jurisdiction

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.

Article 5

Extradition and prosecution

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 the Article.

Article 6

Cooperation

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.

Article 7

Ne bis in idem

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 judgement 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.

Article 8

Court of Justice

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.

Article 9

Internal provisions

No provision in this Convention shall prevent Member States from adopting internal legal provisions which go beyond the obligations deriving from this Convention.

Article 10

Transmission

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.

Article 11

Entry into force

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 90 days after the notification, referred to in paragraph 2, by the last Member State to fulfil that formality.

Article 12

Accession

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 90 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.

Article 13

Depositary

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.

ISB Act 2001-12-19

Schedule 3 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 3

Section 41.

Text in the Irish language of 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 done at Brussels on 26 July 1995

COINBHINSIÚN

arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint

TÁ NA hARDPHÁIRTITHE CONARTHACHA sa Choinbhinsiún seo, Ballstáit den Aontas Eorpach,

AG TAGAIRT DÓIBH do Ghníomh ó Chomhairle an Aontais Eorpaigh an 29 Meitheamh 1995;

ÓS MIAN LEO a áirithiú go gcuidíonn a ndlíthe coiriúla go héifeachtach le leasanna airgeadais na gComhphobal Eorpach a chosaint;

AG TABHAIRT DÁ nAIRE DÓIBH nach bhfuil calaois a dhéanann difear d'ioncam agus do chaiteachas an Chomhphobail teoranta do thír amháin i mórán cásanna, agus gur minic gur gréasáin choiriúla eagraithe údar na calaoise sin;

ÓS DEIMHIN LEO go n-éilíonn cosaint leasanna airgeadais na gComhphobal Eorpach go ndéanfar iompar calaoiseach a dhéanann díobháil do na leasanna sin a ionchúiseamh agus gur gá chun na críche sin sainmhíniú coiteann a ghlacadh;

ÓS DEIMHIN LEO gur gá iompar den sórt sin a dhéanamh inphionóis le pionóis choiriúla atá éifeachtach, comhréireach agus athchomhairleach, gan dochar don fhéidearthacht pionóis eile a chur i bhfeidhm i gcásanna iomchuí, agus gur gá ar a laghad i gcásanna tromchúiseacha iompar den sórt sin a dhéanamh inphionóis le cailleadh saoirse a bhféadfaidh eiseachadadh teacht as;

AG AITHINT DÓIBH go bhfuil ról tábhachtach ag gnóthais i réimsí arna maoiniú ag na Comhphobail Eorpacha agus nár chóir go néalóidís siúd a bhfuil cumhachtaí cinnteoireachta i ngnóthais acu óna bhfreagracht choiriúil in imthosca iomchuí;

ÓS É A RÚN DAINGEAN calaois a dhéanann díobháil do leasanna airgeadais na gComhphobal Eorpach a chomhrac le chéile trí oibleagáidí a ghlacadh ar láimh maidir le dlínse, eiseachadadh agus comhar frithpháirteach,

TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS

Airteagal 1 Forálacha ginearálta

Airteagal 1

Forálacha ginearálta

1. Chun críocha an Choinbhinsiúin seo, is éard é calaois a dhéanann díobháil do leasanna airgeadais na gComhphobal Eorpach

(a) maidir le caiteachas, aon ghníomh nó neamhghníomh intinneach a bhaineann

— le húsáid nó tíolacadh ráiteas nó doiciméad atá bréagach, neamhbheacht nó neamhiomlán, arb é a néifeacht mídhílsiú nó coinneáil éagórach cistí as buiséad ginearálta na gComhphobal Eorpach nó as buiséid arna mbainisteoireacht ag na Comhphobail Eorpacha nó thar a gceann,

— le neamhnochtadh faisnéise de shárú ar oibleagáid shonrach ar a bhfuil an éifeacht chéanna,

— le sraonadh cistí den sórt sin chun críocha eile seachas na críocha ar deonaíodh i dtosach báire chucu iad;

(b) maidir le hioncam, aon ghníomh nó neamhghníomh intinneach a bhaineann

— le húsáid nó tíolacadh ráiteas nó doiciméad atá bréagach, neamhbheacht nó neamhiomlán, arb é a néifeacht acmhainní bhuiséad ginearálta na gComhphobal Eorpach nó buiséad arna mbainisteoireacht ag na Comhphobail Eorpacha nó thar a gceann a laghdú go neamhdhíthiúil,

— le neamhnochtadh faisnéise de shárú ar oibleagáid shonrach ar a bhfuil an éifeacht chéanna,

— le sraonadh sochair arna fháil go dlíthiúil ar a bhfuil an éifeacht chéanna.

2. Faoi réir Airteagal 2(2), glacfaidh gach Ballstát na bearta is gá agus is iomchuí chun forálacha mhír 1 a thrasuí ina dhlí coiriúil inmheánach ar dhóigh go ndéanfar cionta coiriúla den iompar dá dtagraítear sna forálacha sin.

3. Faoi réir Airteagal 2(2), glacfaidh gach Ballstát freisin na bearta is gá chun a áirithiú go ndéanfar cionta coiriúla de tharraingt suas nó soláthar intinneach ráiteas nó doiciméad bréagach, neamhbheacht nó neamhiomlán ar a bhfuil an éifeacht atá luaite i mír 1 mura bhfuil siad inphionóis cheana mar phríomhchion nó mar rannpháirteachas i gcalaois, gríosú chuici nó iarracht uirthi, mar atá calaois sainmhínithe i mír 1.

4. Féadfar cineál intinneach gnímh nó neamhghnímh dá dtagraítear i míreanna 1 agus 3 a infeiriú ó imthosca fíorasacha oibiachtúla.

Airteagal 2 Pionóis

Airteagal 2

Pionóis

1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh an t-iompar dá dtagraítear in Airteagal 1. maille le rannpháirteachas san iompar dá dtagraítear in Airteagal 1(1), gríosú chuige nó iarracht air, inphionóis le pionóis atá éifeachtach, comhréireach agus athchomhairleach lena n-áirítear, ar a laghad i gcásanna tromchúiseacha calaoise, pionóis lena mbaineann cailleadh saoirse a bhféadfaidh eiseachadadh teacht astu, ar an mbun tuisceana nach foláir a mheas mar chalaois thromchúiseach gach calaois a bhaineann le híosmhéid a shocrófar i ngach Ballstát. Ní fhéadfar an t-íosmhéid a shocrú ag méid is mó ná ECU 50 000.

2. Ar a shon sin, i gcásanna mionchalaoise a bhaineann le méid iomlán nach mó ná ECU 4 000 agus nach bhfuil imthosca tromchúiseacha ar leith i gceist iontu de réir a dhlíthe, féadfaidh Ballstát foráil do phionóis de chineál eile seachas na pionóis dá bhforáiltear i mír 1.

3. Féadfaidh Comhairle an Aontais Eorpaigh, ag gníomhú di d'aon toil, an méid dá dtagraítear i mír 2 a athrú.

Airteagal 3 Dliteanas coiriúil ceannairí gnóthas

Airteagal 3

Dliteanas coiriúil ceannairí gnóthas

Glacfaidh gach Ballstát na bearta is gá chun gur féidir a dhearbhú, i geomhréir leis na prionsabail atá sainmhínithe ina dhlí náisiúnta, go bhfuil ceannairí gnóthas nó aon daoine a bhfuil cumhacht chinnteoireachta nó rialaithe acu laistigh de ghnóthas faoi dhliteanas coiriúil i geásanna calaoise a dhéanann díobháil do leasanna airgeadais na gComhphobal Eorpach, dá dtagraítear in Airteagal 1, arna déanamh ag duine faoina n-údarás thar ceann an ghnóthais.

Airteagal 4 Dlínse

Airteagal 4

Dlínse

1. Glacfaidh gach Ballstát na bearta is gá chun a dhlínse a bhunú i leith na gcionta atá bunaithe aige de réir Airteagail 1 agus 2(1)

— nuair is ar a chríoch a dhéantar, go hiomlán nó go páirteach, calaois, rannpháirteachas inti nó iarracht uirthi a dhéanann díobháil do leasanna airgeadais na gComhphobal Eorpach, lena n-áirítear calaois a bhfuarthas a sochar ar an gcríoch sin,

— nuair a chuidíonn duine ar a chríoch go feasach le calaois a dhéanamh ar chríoch aon Stáit eile nó nuair a aslaíonn sé go feasach é,

— nuair is náisiúnach den Bhallstát i dtrácht an ciontóir, ar chuntar go bhféadfaidh dlí an Bhallstáit sin foráil go bhfuil an t-iompar inphionóis freisin sa tír inar tharla sé.

2. Tráth an fhógra dá dtagraítear in Airteagal 11(2) a thabhairt. féadfaidh gach Ballstát a dhearbhú nach ndéanfaidh sé an riail á bhforáiltear sa tríú flease de mhír 1 den Airteagal seo a chur i bhfeidhm.

Airteagal 5 Eiseachadadh agus ionchúiseamh

Airteagal 5

Eiseachadadh agus ionchúiseamh

1. Aon Bhallstát nach ndéanann a chuid náisiúnach a eiseachadadh faoina dhlí náisiúnta, glacfaidh sé na bearta is gá chun a dhlínse a bhunú i leith na gcionta atá bunaithe aige i gcomhréir le hAirteagail 1 agus 2(1) nuair a dhéanann a chuid náisiúnach iad lasmuigh dá chríoch.

2. Déanfaidh gach Ballstát, nuair a líomhnaítear go ndearna duine dá náisiúnaigh i mBallstát eile cion coiriúil lena mbaineann an tiompat atá tuairiscithe in Airteagail 1 agus 2(1) agus nuair nach neiseachadann sé an duine sin chuig an mBallstát eile de bhíthin a naisiúntachta amháin, an cás a chur faoi bhráid a n-údarás inniúil chun críocha ionchúisimh, más iomchuí. Chun gur féidir an t-ionchúiseamh a thabhairt ar aghaidh, seolfar na comhaid, an fhaisnéis agus ábhar eile a bhaineann leis an gcion de réir na nósanna imeachta dá bhforáiltear in Airteagal 6 den Choinbhinsiún Eorpach um Eiseachadadh. Coinneofar an Ballstát iarrthach ar an eolas faoin ionchúiseamh a thionscnáitear agus faoin toradh atá air.

3. Ní fhéadfaidh Ballstát an t-eiseachadadh a dhiúltú i gcás calaoise a dhéanann díobháil do leasanna airgeadais na gComhphobal Eorpach toise amháin gur cion é a bhaincann le cánacha nó dleachtanna custaim.

4. Chun críocha an Airteagail seo, forléireofar ‘náisiúnaigh Bhallstáit’ i gcomhréir le haon dearbhú arna dhéanamh aige faoi Airteagal 6(1)(b) den Choinbhinsiún Eorpach um Eiseachadadh agus le mír 1(c) den Airteagal sin.

Airteagal 6 Comhar

Airteagal 6

Comhar

1. Má tá calaois mar atá sainmhínithe in Airteagal 1 ina cion coiriúil agus go mbaineann sí le dhá Bhallstát ar a laghad, comhoibreoidh na Ballstáit sin go héifeachtach san imscrúdú, san ionchúiseamh agus i bhforghníomhú an phionóis, mar shampla trí chúnamh dlíthiúil frithpháirteach, eiseachadadh, imeachtaí a aistriú nó pianbhreitheanna arna dtabhairt i mBallstát eile a fhorghníomhú.

2. Nuair atá dlínse ag níos mó ná Ballstát amháin agus caoi acu ionchúiseamh éifeachtach a dhéanamh arna bhunú ar na fíorais chéanna, comhoibreoidh na Ballstáit i dtrácht chun a chinneadh cé acu Ballstát a dhéanfaidh an ciontóir nó na ciontóirí a ionchúiseamh chun an t-ionchúiseamh a lárú i mBallstát amháin más féidir.

Airteagal 7 Ne bis in idem

Ne bis in idem

1. Cuirfidh na Ballstáit an riail ‘ne bis in idem’ i bhfeidhm ina ndlíthe coiriúla náisiúnta; faoin riail sin, ní fhéadfar duine a bhfuil a thriail críochnaithe faoi dheireadh i mBallstát amháin a ionchúiseamh i mBallstát eile i leith na bhfíoras céanna, ar chuntar gur forghníomhaíodh aon phionós a gearradh, go bhfuil sé á fhorghníomhú fós nó nach féidir é a fhorghníomhú a thuilleadh faoi dhlíthe Bhallstát a ghearrtha.

2. Féadtaidh Ballstát, tráth an fhógra dá dtagraítear in Airteagal 11(2) a thabhairt, a dhearbhú nach mbeidh sé faoi cheangal ag mír 1 in aon chás amháin nó níos mó de na cásanna seo a leanas

(a) más ar a chríoch féin, go hiomlán nó go páirteach, a tharla na fíorais ab ábhar don bhreithiúnas a tugadh ar an gcoigríoch. Más go páirteach áfach, ní bheidh an eisceacht sin infheidhme má tharla na fíorais sin go páirteach ar chríoch an Bhallstáit inar tugadh an breithiúnas;

(b) más é atá sna fíorais ab ábhar don bhreithiúnas a tugadh ar an gcoigríoch cion in éadan shlándáil an Bhallstáit sin nó in éadan leasa chomhriachtanaigh eile dá chuid;

(c) más oifigeach den Bhallstát sin a rinne. de shárú ar dhualgais a eifige, na fíorais ab ábhar don bhreithiúnas a tugadh ar an gcoigríoch.

3. Ní bheidh na heisceachtaí is ábhar do dhearbhú faoi mhír 2 infheidhme más rud é go ndearna an Ballstát i dtrácht, i leith na bhfíoras céanna, a iarraidh ar an mBallstát eile an t-ionchúiseamh a thionscnamh nó go ndearna sé eiseachadadh an duine lena mbaineann a dheonú.

4. Ní dhéanfaidh an tAirteagal seo difear do chomhaontuithe ábhartha déthaobhacha nó iltaobhacha atá curtha i gcrích idir Bhallstáit ná do dhearbhuithe ábhartha.

Airteagal 8 An Chúirt Bhreithiúnais

Airteagal 8

An Chúirt Bhreithiúnais

1. Ní foláir don Chomhairle aon díospóidí idir na Ballstáit maidir le léiriú nó cur i bhfeidhm an Choinbhinsiúin seo a phlé mar chéad chéim i gcomhréir leis an nós imeachta atá leagtha amach i dTeideal VI den Chonradh ar an Aontas Eorpach d'fhonn teacht ar réiteach.

Mura mbeidh réiteach faighte laistigh de thréimhse sé mhí, féadfaidh páirtí sa díospóid í a chur faoi bhráid Chúirt Bhreithiúnais na gComhphobal Eorpach.

2. Féadfar aon díospóid maidir le hAirteagal 1 nó 10 idir Ballstát amháin nó níos mó agus Coimisiún na gComhphobal Eorpach nárbh fhéidir a réiteach trí chaibidlíocht a chur faoi bhráid na Cúirte Breithiúnais.

Airteagal 9 Forálacha inmheánacha

Forálacha inmheánacha

Ní choiscfidh aon fhoráil sa Choinbhinsiún seo na Ballstáit ar fhorálacha dlíthiúla inmheánacha a ghlacadh a théann thar na hoibleagáidí a leanann ón gCoinbhinsiún seo.

Airteagal 10 Páirtiú

Airteagal 10

Páirtiú

1. Páirteoidh na Ballstáit le Coimisiún na gComhphobal Eorpach téacs na bhforálacha ag trasuí ina ndlí inmheánach na n-oibleagáidí a thiteann orthu de bhun fhorálacha an Choinbhinsiúin seo.

2. D'fhonn an Coinbhinsiún seo a chur i bhfeidhm, déanfaidh na hArdpháirtithe Conarthacha i gComhairle an Aontais Eorpaigh, an fhaisnéis nach mór a pháirtiú nó a mhalartú idir na Ballstáit nó idir na Ballstáit agus an Coimisiún agus rialacha mionsonraithe a páirtithe a shainiú.

Airteagal 11 Teacht i bhfeidhm

Airteagal 11

Teacht i bhfeidhm

1. Beidh an Coinbhinsiún seo faoi réir a ghlactha ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach.

2. Cuirfidh na Ballstáit in iúl d'Ardrúnaí Chomhairle an Aontais Eorpaigh go bhfuil na nósanna imeachta is gá faoina rialacha bunreachtúla faoi seach chun an Coinbhinsiún seo a ghlacadh comhlíonta acu.

3. Tiocfaidh an Coinbhinsiún seo i bhfeidhm 90 lá tar éis don fhógra dá dtagraítear i mír 2 a bheith tugtha ag an mBallstát is déanaí a dhéanfaidh sin.

Airteagal 12 Aontachas

Airteagal 12

Aontachas

1. Beidh aontachas leis an gCoinbhinsiún seo ar oscailt d'aon Stát a thagann chun bheith ina Bhallstát den Aontas Eorpach.

2. Is téacs údarásach téacs an Choinbhinsiúin seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh.

3. Taiscfear na hionstraimí aontachais leis an taiscí.

4. Tiocfaidh an Coinbhinsiún seo i bhfeidhm maidir le Stát aontach 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Choinbhinsiúin a theacht i bhfeidhm mura bhfuil sé tagtha i bhfeidhm fós tráth na tréimhse 90 lá sin a dhul in éag.

Airteagal 13 Taiscí

Taiscí

1. Is é Ardrúnaí Chomhairle an Aontais Eorpaidh taiscí an Choinbhinsiúin seo.

2. Foilseoidh an taiscí in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an gCoinbhinsiún seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra cile a bhaineann leis an gCoinbhinsiún seo.

ISB Act 2001-12-19

Schedule 4 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 4

Section 41.

Text in the English language 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 done at Brussels on 27 September 1996

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

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 27 September 1996,

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

Article 1

Definitions

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) OJ No. C 316, 27.11.1995, p. 49..

(1) OJ No. C 316, 27.11.1995, p. 49.

Article 2

Passive corruption

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.

Article 3

Active corruption

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.

Article 4

Assimilation

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.

Article 5

Penalties

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.

Article 6

Jurisdiction

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).

Article 7

Relation to the Convention

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.

Article 8

Court of Justice

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.

Article 9

Entry into force

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 90 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.

Article 10

Accession of new Member States

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 90 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 90 days.

Article 11

Reservations

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.

Article 12

Depositary

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.

ISB Act 2001-12-19

Schedule 5 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 5

Section 41.

Text in the Irish language 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 done at Brussels on 27 September 1996

PRÓTACAL

arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, a ghabhann leis an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint

TÁ NA hARDPHÁIRTITHE CONARTHACHA sa Phrótacal seo, Ballstáit den Aontas Eorpach.

AG TAGAIRT DÓIBH do Ghníomh ó Chomhairle an Aontais Eorpaigh 27 Meán Fómhair 1996.

ÓS MIAN LEO a áirithiú go gcuidíonn a ndlíthe coiriúla go héifeachtach le leasanna airgeadais na gComhphobal Eorpach a chosaint;

AG AITHINT DÓIBH thábhacht Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint a mhéid a bhaineann le calaois a dhéanann difear d'ioncam agus caiteachas Comhphobail a chomhrac;

ÓS FIOS DÓIBH go bhféadfaidh cionta coiriúla eile díobháil a dhéanamh do leasanna airgeadais na gComhphobal Eorpach nó bheith ina mbagairt orthu, go háirithe gníomhartha éillitheacha arna ndéanamh ag oifigigh náisiúnta agus oifigigh Chomhphobail atá freagrach as cistí Comhphobail atá á rialú acu a bhailiú, a bhainisteoireacht nó a íoc amach, nó gníomhartha éillitheacha arna ndéanamh ina gcoinne;

DE BHRÍ go bhféadfaidh daoine de náisiúntachtaí éagsúla atá fostaithe ag gníomhaireachtaí nó comhlachtaí poiblí éagsúla bheith i dtreis san éilliú sin agus go bhfuil sé tábhachtach, ar mhaithe le gníomhaíocht éifeachtach i gcoinne an éillithe sin a bhfuil craobhacha idirnáisiúnta aige, dearcadh comhchosúil ar a gcineál incháinte a bheith ann i ndlíthe coiriúla na mBallstát;

AG TABHAIRT DÁ nAIRE DÓIBH nach gcuimsíonn dlí coiriúil roinnt de na Ballstáit maidir le coirpeacht atá bainteach le feidhmeanna poiblí a fheidhmiú i gcoitinne agus maidir le héilliú, ach go háirithe, ach gníomhartha i gcoinne a n-oifigeach náisiúnta nó arna ndéanamh acu agus nach gcuimsíonn sé iompar a bhfuil oifigigh Chomhphobail nó oifigigh Bhallstát eile i dtreis ann nó go gcuimsíonn sé é i gcásanna eisceachtúla amháin;

ÓS DEIMHIN LEO gur gá an dlí náisiúnta a oiriúnú nuair nach bpionósaíonn sé gníomhartha éillitheacha a bhfuil oifigigh Chomhphobail nó oifigigh Bhallstát eile i dtreis iontu a dhéanann díobháil, nó ar dóigh dóibh díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach;

ÓS DEIMHIN LEO freisin nár chóir oiriúnú den sórt sin ar an dlí náisiúnta a theorannú, i leith oifigeach Comhphobail, do ghníomhartha éillitheacha gníomhacha nó neamhghníomhacha ach gur chóir é a chur i mbaint le coireanna eile a dhéanann difear, nó ar dóigh dóibh difear a dhéanamh, d'ioncam nó do chaiteachas na gComhpho- bal Eorpach, lena n-áirítear coireanna arna ndéanamh ag daoine a ndílsítear na freagrachtaí is airde dóibh nó coireanna arna ndéanamh ina gcoinne;

DE BHRÍ gur chóir freisin rialacha iomchuí a leagan síos maidir le dlínse agus comhar frithpháirteach, gan dochar do na coinníollacha dlíthiúla faoina mbeidh siad infheidhme i gcásanna sonracha, lena n-áirítear díolúine a tharscaoileadh nuair is iomchuí

DE BHRÍ, ar deireadh, gur chóir forálacha ábhartha Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint a chur i bhfeidhm ar na gníomhartha coiriúla atá folaithe sa Phrótacal seo.

TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS

Airteagal 1 Sainmhínithe

Airteagal 1

Sainmhínithe

Chun críocha an Phrótacail seo

(1) (a) ciallaíonn ‘oifigeach’ aon oifigeach Comhphobail nó náisiúnta, lena n-áirítear aon oifigeach náisiúnta de chuid Ballstáit eile;

(b) ciallaíonn ‘oifigeach Comhphobail’

— aon duine ar oifigeach nó fostaí eile ar conradh é de réir bhrí Rialachán Foirne oifigigh na gComhphobal Eorpach nó Choinníollacha Fostaíochta sheirbhísigh eile na gComhphobal Eorpach;

— aon duine atá tugtha ar iasacht do na Comhphobail Eorpacha ag na Ballstáit nó ag aon chomhlacht poiblí nó príobháideach agus a fheidhmíonn feidhmeanna is coibhéiseach le feidhmeanna a fheidhmíonn oifigigh nó seirbhísigh eile na gComhphobal Eorpach.

Déileálfar le comhaltaí comhlachtaí arna mbunú i gcomhréir leis na Conarthaí ag bunú na gComhphobal Eorpach agus le foireann na gcomhlachtaí sin mar oifigigh Chomhphobail a mhéid nach bhfuil Rialachán Foirne oifigigh na gComhphobal Eorpach ná Coinníollacha Fostaíochta sheirbhísigh eile na gComhphobal Eorpach infheidhme orthu.

(c) léirítear ‘oifigeach náisiúnta’ i gcomhréir leis an sainmhíniú ar ‘oifigeach’ nó ‘oifigeach poiblí’ atá i ndlí náisiúnta an Bhallstáit ina bhfuil an fheidhm sin á feidhmiú ag an duine i dtrácht chun críocha dlí coiriúil an Bhallstáit sin a chur i bhfeidhm.

Ar a shon sin, i gcás imeachtaí a bhfuil oifigeach de chuid Ballstáit i dtreis iontu agus a thionscain Ballstát eile, ní bheidh de cheangal ar an mBallstát eile sin an sainmhíniú ar “oifigeach náisiúnta” a chur i bhfeidhm ach sa mhéid go bhfuil an sainmhíniú sin ag luí lena dhlí náisiúnta féin.

(2) ciallaíonn “Coinbhinsiún” Coinbhinsiún an 26 Iúil 1995, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(1)(1) IO Uimh. C 316, 27.11.1995, Ich. 49..

(1) IO Uimh. C 316, 27.11.1995, Ich. 49.

Airteagal 2 Éilliú neamhghníomhach

Airteagal 2

Éilliú neamhghníomhach

1. Chun críocha an Phrótacail seo, is éard é éilliú neamhghníomhach gníomh intinneach oifigeach a iarrann nó a fhaigheann, go díreach nó trí idirghabhálaí, buntáistí de chineál ar bith dó féin nó do thríú páirtí, nó a ghlacann gealltanas buntáiste den sórt sin, chun gníomh a dhéanamh nó staonadh ó ghníomh a dhéanamh i gcomhréir lena fheidhmeanna nó i bhfeidhmiú a fheidhmeanna de shárú ar a dhualgais oifigiúla ar dhóigh a dhéanann díobháil, nó ar dóigh di díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach.

2. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go ndéanfar cion coiriúil den iompar dá dtagraítear i mír 1.

Airteagal 3 Éilliú gníomhach

Airteagal 3

Éilliú gníomhach

1. Chun críocha an Phrótacail seo, is éard é éilliú gníomhach gníomh intinneach aon duine a gheallann nó a thugann, go díreach nó trí idirghabhálaí, buntáiste de chineál ar bith d'oifigeach, dó féin nó do thríú páirtí, chun gníomh a dhéanamh nó staonadh ó ghníomh a dhéanamh i gcomhréir lena fheidhmeanna nó i bhfeidhmiú a fheidhmeanna de shárú ar a dhualgais oifigiúla ar dhóigh a dhéanann díobháil, nó ar dóigh di díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach.

2. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go ndéanfar cion coiriúil den iompar dá dtagraítear i mír 1.

Airteagal 4 Comhshamhlú

Airteagal 4

Comhshamhlú

1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh tuairiscí na gcionta ina dhlí coiriúil arb éard iad iompar den saghas dá dtagraítear in Airteagal 1 den Choinbhinsiún arna ndéanamh ag a oifigigh náisiúnta i bhfeidhmiú a bhfeidhmeanna infheidhme ar an dóigh chéanna ar chásanna ina ndéanann oifigigh Chomhphobail na cionta sin i bhfeidhmiú a bhfeidhmeanna.

2. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh tuairiscí na gcionta ina dhlí coiriúil dá dtagraítear i mír 1 den Airteagal seo agus in Airteagail 2 agus 3 arna ndéanamh ag a Airí Rialtais, comhaltaí tofa a sheomraí parlaiminteacha, comhaltaí a chúirteanna is airde nó comhaltaí a chúirte iniúchóirí i bhfeidhmiú a bhfeidhmeanna, nó arna ndéanamh ina gcoinne, infheidhme ar an dóigh chéanna ar chásanna ina ndéanann comhaltaí de Choimisiún na gComhphobal Eorpach, de Pharlaimint na hEorpa, de Chúirt Bhreithiúnais nó de Chúirt Iniúchóirí na gComhphobal Eorpach, faoi seach. na cionta sin i bhfeidhmiú a bhfeidhmeanna agus ar chásanna ina ndéantar ina gcoinne iad.

3. Nuair atá reachtaíocht speisialta achtaithe ag Ballstát maidir le gníomhartha nó neamhghníomhartha a bhfuil Airí Rialtais freagrach astu de bharr a staide polaitiúla speisialta sa Bhallstát sin, féadfar gan mír 2 den Airteagal seo a chur i bhfeidhm ar an reachtaíocht sin, ar chuntar go n-áirithíonn an Ballstát go bhfuil comhaltaí Choimisiún na gComhphobal Eorpach folaithe sa reachtaíocht choiriúil a chuireann Airteagail 2 agus 3 agus mír 1 den Airteagal seo chun feidhme.

4. Beidh míreanna 1, 2 agus 3 gan dochar do na forálacha is infheidhme i ngach Ballstát maidir le himeachtaí coiriúla agus maidir leis an geúirt a bhfuil dlínse aici a chinneadh.

5. Cuirfear an Prótacal seo i bhfeidhm agus lánurraim á tabhairt d'fhorálacha ábhartha na gConarthaí ag bunú na gComhphobal Eorpach, an Phrótacail ar Phribhléidí agus Díolúintí na gComhphobal Eorpach, Reachtanna na Cúirte Breithiúnais agus na dtéacsanna arna nglacadh chun iad a chur chun feidhme, maidir le díolúine a tharscaoileadh.

Airteagal 5 Pionóis

Airteagal 5

Pionóis

1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh an t-iompar dá dtagraítear in Airteagail 2 agus 3, maille le rannpháirteachas ann nó gríosú chuige, inphionóis le pionóis choiriúla atá éifeachtach, comhréireach agus athchomhairleach lena n-áirítear, ar a laghad i geásanna tromchúiseacha, pionóis lena mbaineann cailleadh saoirse a bhféadfaidh eiseachadadh teacht astu.

2. Beidh mír 1 gan dochar d'fheidhmiú cumhachtaí araíonachta ag na húdaráis inniúla i leith oifigeach náisiúnta nó oifigeach Comhphobail. Agus an pionós atá le forchur á chinneadh acu, féadfaidh na cúirteanna coiriúla náisiúnta, i geomhréir le prionsabail a ndlí náisiúnta, aonphionós araíonachta arna fhorchur cheana ar an duine céanna i leith an iompair chéanna a chur san áireamh.

Airteagal 6 Dlínse

Airteagal 6

Dlínse

1. Glacfaidh gach Ballstát na bearta is gá chun a dhlínse a bhunú i leith na gcionta atá bunaithe aige i gcomhréir le hAirteagail 2, 3 agus 4

(a) nuair is ar a chríoch a dhéantar an cion, go hiomlán nó go páirteach;

(b) nuair is náisiúnach nó oifigeach dá chuid an ciontóir;

(c) nuair a dhéantar an cion i duine de na daoine dá dtagraítear in Airteagal 1 nó i gcoinne comhalta de cheann de na hinstitiúidí dá dtagraítear in Airteagal 4(2) ar náisiúnach dá chuid é;

(d) nuair is oifigeach Comhphobail atá ag obair d'institiúid de chuid na gComhphobal Eorpach nó do chomhlacht arna bhunú i gcomhréir leis na Conarthaí ag bunú na gComhphobal Eorpach a bhfuil a shuíomh aige sa Bhallstát i dtrácht an ciontóir.

2. Féadfaidh gach Ballstát, agus an fógra dá bhforáiltear in Airteagal 9(2) á thabhairt aige, a dhearbhú nach ndéanfaidh sé ceann amháin nó níos mó de na rialacha dlínse atá leagtha síos i bpointí (b), (c) agus (d) de mhír 1 a chur i bhfeidhm nó nach gcuirfidh sé i bhfeidhm é nó iad ach i geásanna nó imthosca sonracha.

Airteagal 7 Gaol leis an gCoinbhinsiún

Airteagal 7

Gaol leis an gCoinbhinsiún

1. Beidh Airteagail 3, 5(1), (2) agus (4) agus 6 den Choinbhinsiún infheidhme amhail is dá mbeadh tagairt iontu don iompar dá dtagraítear in Airteagail 2, 3 agus 4 den Phrótacal seo.

2. Beidh na forálacha seo a leanas den Choinbhinsiún infheidhme ar an bPrótacal seo freisin

— Airteagal 7, ar é a bheith le tuiscint go mbeidh aon dearbhú de réir bhrí Airteagal 7(2) den Choinbhinsiún infheidhme ar an bPrótacal seo freisin mura sonrófar a mhalairt tráth an fhógra dá bhforáiltear in Airteagal 9(2) den Phrótacal seo a thabhairt.

— Airteagal 9.

— Airteagal 10.

Airteagal 8 An Chúirt Bhreithiúnais

Airteagal 8

An Chúirt Bhreithiúnais

1. Ní foláir don Chomhairle aon díospóidí idir na Ballstáit maidir le léiriú nó cur i bhfeidhm an Phrótacail seo a phlé mar chéad chéim i gcomhréir leis an nós imeachta atá leagtha amach i dTeideal VI den Chonradh ar an Aontas Eorpach d'fhonn teacht ar réiteach.

Mura mbeidh réiteach faighte laistigh de thréimhse sé mhí féadfaidh páirtí sa díospóid í a chur faoi bhráid Chúirt Bhreithiúnais na gComhphobal Eorpach.

2. Féadfar aon díospóid maidir le hAirteagal 1, seachas pointe 1 (c) de, nó maidir le hAirteagail 2, 3 agus 4 nó Airteagal 7(2), tríú fleasc, den Phrótacal seo idir Ballstát amháin nó níos mó agus Coimisiún na gComhphobal Eorpach nárbh fhéidir a réiteach trí chaibidlíocht a chur faoi bhráid Chúirt Bhreithiúnais na gComhphobal Eorpach.

Airteagal 9 Teacht i bhfeidhm

Teacht i bhfeidhm

1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i geomhréir lena rialacha bunreachtúla faoi seach.

2. Cuirfidh na Ballstáit in iúl d'Ardrúnaí Chomhairle an Aontais Eorpaigh go bhfuil na nósanna imeachta is gá faoina rialacha bunreachtúla faoi seach chun an Prótacal seo a ghlacadh comhlíonta acu.

3. Tiocfaidh an Prótacal seo i bhfeidhm 90 lá tar éis don fhógra dá bhforáiltear i mír 2 a bheith tugtha ag an Stát is Ballstát den Aontas Eorpach an tráth a ghlacfaidh an Chomhairle an Gníomh ag dréachtú an Phrótacail seo is déanaí a dhéanfaidh an beart sin. Mura mbeidh an Coinbhinsiún tagtha i bhfeidhm at an dáta sin áfach, tiocfaidh an Prótacal seo i bhfeidhm ar an dáta a thiocfaidh an Coinbhinsiún i bhfeidhm.

Airteagal 10 Aontachas Ballstát nua

Airteagal 10

Aontachas Ballstát nua

1. Beidh an Prótacal seo ar oscailt d'aontachas aon Stáit a thiocfaidh chun bheith ina Bhallstát den Aontas Eorpach.

2. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh.

3. Déanfar na hionstraimí aontachais a thaisceadh leis an taiscí.

4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stáit a, aontaíonn dó 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse thuasluaite 90 lá a dhul in éag.

Airteagal 11 Forchoimeádais

Airteagal 11

Forchoimeádais

1. Ní cheadófar aon fhorchoimeádas seachas na cinn dá bhforáiltear in Airteagal 6(2).

2. Féadfaidh aon Bhallstát a bhfuil forchoimeádas déanta aige é a tharraingt siar go hiomlán nó go páirteach tráth ar bith trí fhógra a chur chuig an taiscí. Gabhfaidh éifeacht leis an tarraingt siar ar an dáta a fhaigheann an taiscí an fógra.

Airteagal 12 Taiscí

Airteagal 12

Taiscí

1. Is é Ardrúnaí Chomhairle an Aontais Eorpaigh taise an Phrótacail seo.

2. Foilseoidh an taiscí in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an bPrótacal seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra eile a bhaineann leis an bPrótacal seo.

ISB Act 2001-12-19

Schedule 6 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 6

Section 41.

Text in the English language of 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 done at Brussels on 29 November 1996

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

THE HIGH CONTRACTING PARTIES,

HAVE AGREED on the following provisions, which shall be annexed to the Convention

Article 1

The Court of Justice of the European Communities shall have jurisdiction, pursuant to 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(1)(1) OJ No. C 313, 23.10.1996, p. 1., hereinafter referred to as ‘the first Protocol’.

(1) OJ No. C 313, 23.10.1996, p. 1.

Article 2

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 pursuant to the conditions specified in either paragraph 2 (a) or paragraph 2 (b).

2. A Member State making a declaration pursuant to 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.

Article 3

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.

Article 4

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 90 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.

Article 5

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 90 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 90 days expires.

Article 6

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.

Article 7

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.

Article 8

1. The Secretary-General of the Council of the European Union shall act 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.

ISB Act 2001-12-19

Schedule 7 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 7

Section 41.

Text in the Irish language of 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 done at Brussels on 29 November 1996

PRÓTACAL

arna dhréachtú ar bhonn Airteagal K.3 den chonradh ar an Aontas Eorpach, maidir le léiriú, trí réamhrialú, ag cúirt bhreithiúnais na gComhphobal Eorpach ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint

TÁ NA hARDPHÁIRTITHE CONARTHACHA,

TAR ÉIS COMHAONTÚ ar na forálacha seo a leanas a chuirfear i geeangal leis an gCoinbhinsiún

Airteagal 1

Beidh dlínse ag Cúirt Bhreithiúnais na gComhphobal Eorpach, faoi na coinníollacha atá leagtha síos sa Phrótacal seo, chun réamhrialurithe a thabhairt ar léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an bPrótacal a ghabhann leis an gCoinbhinsiún sin agus a dréachtaíodh ar an 27 Meán Fómhair 1996(1)(1) IO Uimh. C 313, 23.10.1996, Ich. 1., dá ngairtear “an chéad Phrótacal” anseo feasta.

(1) IO Uimh. C 313, 23.10.1996, Ich. 1.

Airteagal 2

1. Féadfaidh aon Bhallstát, trí dhearbhú a dhéanamh tráth sínithe an Phrótacail seo nó aon tráth eile ina dhiaidh sin, glacadh le dlínse Chúirt Bhreithiúnais na gComhphobal Eorpach chun réamhrialuithe a thabhairt ar léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis an gCoinbhinsiún sin faoi na coinníollacha atá sonraitne i bpointe(a) nó (b) de mhír 2.

2. Féadfaidh Ballstát a dhéanann dearbhú faoi mhír 1 a shonrú

(a) go bhféadfaidh aon cheann de chúirteanna nó binsí an Bhallstáit sin nach bhfuil leigheas breithiúnach faoin dlí náisiúnta in aghaidh a bhreitheanna a iarraidh ar Chúirt Bhreithiúnais na gComhphobal Eorpach réamhrialú a thabhairt ar cheist a ardaítear i gcás atá ar feitheamh os a chomhair agus a bhaineann le léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis má mheasann an chúirt nó an binse sin gur gá breith a thabhairt ar an gceist ionas go bhféadfaidh sé breithiúnas a thabhairt; nó

(b) go bhféadfaidh aon cheann de chúirteanna nó binsí an Bhallstáit sin a iarraidh ar Chúirt Bhreithiúnais na gComhphobal Eorpach réamhrialú a thabhairt ar cheist a ardaítear i gcás ar feitheamh os a chomhair agus a bhaineann le léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis má mheasann an chúirt nó an binse sin gur gá breith a thabhairt ar an gceist ionas go bhféadfaidh sé breitniúnas a thabhairt.

Airteagal 3

1. Beidh an Prótacal ar Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach agus Rialacha Nós Imeachta na Cúirte Breithiúnais sin infheidhme.

2. I gcomhréir le Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach, beidh gach Ballstát, bíodh nó ná bíodh dearbhú de bhun Airteagal 2 déanta aige, i dteideal ráitis cháis nó barúlacha i scríbhinn a thíolacadh do Chúirt Bhreithiúnais na gComhphobal Eorpach i gcásanna a thagann chun cinn faoi Airteagal 1.

Airteagal 4

1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i geomhréir lena rialacha bunreachtúla faoi seach.

2. Cuirfidh na Ballstáit in iúl don taiscí go bhfuil na nósanna imeachta is gá faoina rialacha bunreachtúla faoi seach chun an Prótacal seo a ghlacadh comhlíonta acu, agus cuirfidh siad in iúl dó freisin aon dearbhú arna dhéanamh de bhun Airteagal 2.

3. Tiocfaidh an Prótacal seo i bhfeidhm 90 tar éis don fhógra dá dtagraítear i mír 2 a bheith tugtha ag an Stát, is Ballstát den Aontas Eorpach tráth na Comhairle do ghlacadh an Ghnímh ag dréachtú an Phrótacail seo, is déanaí a dhéanfaidh an beart sin. Ar a shon sin, tiocfaidh sé i bhfeidhm ar a luaithe san am céanna leis an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint.

Airteagal 5

1. Beidh aontachas leis an bPrótacal seo ar oscailt d'aon Stát a thagann chun bheith ina Bhallstát den Aontas Eorpach.

2. Taiscfear na hionstraimí aontachais leis an taiscí.

3. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh.

4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stáit aontaigh 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse 90 lá thuasluaite a dhul in éag.

Airteagal 6

Aon Stát a thagann chun bheith ina Bhallstát den Aontas Eorpach agus a aontaíonn don Choinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint i geomhréir le hAirteagal 12 de, glacfaidh sé le forálacha an Phrótacail seo.

Airteagal 7

1. Féadfaidh gach Ballstát is Ardpháirtí Conarthach leasuithe ar an bPrótacal seo a mholadh. Cuirfear gach togra do leasú chuig an taiseí agus cuirfidh seisean in iúl don Chomhairle é.

2. Glacfaidh an Chomhairle na leasuithe agus molfaidh sí iad lena nglacadh ag na Ballstáit i geomhréir lena rialacha bunreachtúla faoi seach.

3. Tiocfaidh na leasuithe arna nglacadh amhlaidh i bhfeidhm i geomhréir le hAirteagal 4.

Airteagal 8

1. Is é Ardrúnaí Chomhairle an Aontais Eorpaigh taiseí an Phrótacail seo.

2. Foilseoidh an taiseí in Iris Oifigiúil na gComhphobal Eorpach fógraí, ionstraimí agus cumarsáidí a bhaineann leis an bPrótacal seo.

ISB Act 2001-12-19

Schedule 8 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 8

Section 41.

Text in the English language 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 done at Brussels on 19 June 1997

SECOND 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

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

Article 1

Definitions

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(1)(1) OJ No. C 316, 27.11.1995, p. 49.;

(1) OJ No. C 316, 27.11.1995, p. 49.

(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(1)(1) OJ No. C 313, 23.10.1996, p.2.,

(1) OJ No. C 313, 23.10.1996, p.2.

— ‘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 Stateauthority 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(2)(2) OJ No. L 166, 28.6.1991, p. 77., related to the proceeds of fraud, at least in serious cases, and of active and passive corruption.

(2) OJ No. L 166, 28.6.1991, p. 77.

Article 2

Money laundering

Each Member State shall take the necessary measures to establish moneylaundering as a criminal offence.

Article 3

Liability of legal persons

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.

Article 4

Sanctions for legal persons

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.

Article 5

Confiscation

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.

Article 6

Cooperation with the Commission of the European Communities

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.

Article 7

Cooperation with the Commission of the European Communities

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.

Article 8

Data protection responsibility for the Commission

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(1)(1) OJ No. L 281, 23.11.1995, p. 31..

(1) OJ No. L 281, 23.11.1995, p. 31.

Article 9

Publication of data protection rules

The rules adopted concerning the obligations under Article 8 shall be published in the Official Journal of the European Communities.

Article 10

Transfer of data to other Member States and third countries

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.

Article 11

Supervisory authority

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.

Article 12

Relation to the Convention

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 82) 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.

Article 13

Court of Justice

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(1)(1) OJ No. C 151, 20.5.1997, p. 1., 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.

(1) OJ No. C 151, 20.5.1997, p. 1.

Article 14

Non-contractual liability

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.

Article 15

Judicial control

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.

Article 16

Entry into force

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.

Article 17

Accession of new Member States

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.

Article 18

Reservations

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.

Article 19

Depositary

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.

ISB Act 2001-12-19

Schedule 9 CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 Open official source

SCHEDULE 9

Section 41.

Text in the Irish language 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 done at Brussels on 19 June 1997

AN DARA PRÓTACAL

arna dhréachtú ar bhonn Airteagal K.3 den chonradh ar an Aontas Eorpach, a ghabhann leis an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint

TÁ NA hARDPHÁIRTITHE CONARTHACHA sa Phrótacal seo, Ballstáit den Aontas Eorpach,

AG TAGAIRT DÓIBH do Ghníomh ó Chomhairle an Aontais Eorpaigh an 19 Meitheamh 1997;

ÓS MIAN LEO a áirithiú go geuidíonn a ndlíthe coiriúla go héifeachtúil le leasanna airgeadais na gComhphobal Eorpach a chosaint

AG AITHINT DÓIBH thábhacht Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint chun calaois a dhéanann dochar d'ioncam agus caiteachas na gComhphobal a chomhrac;

AG AITHINT DÓIBH thábhacht Phrótacal an 27 Meán Fómhair 1996 a ghabhann leis an gCoinbhinsiún sin sa chomhrae i geoinne éilliú a dhéanann díobháil, nó ar dóigh dó díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach;

ÓS FIOS DÓIBH go bhféadfaidh gníomhartha arna ndéanamh thar ceann daoine dlítheanacha agus gníomhartha a bhfuil sciúradh airgid i dtreis iontu díobháil a dhéanamh do leasanna airgeadais na gComhphobal Eorpach nó bheith ina mbagairt orthu;

ÓS DEIMHIN LEO gur gá an dlí náisiúnta a oiriúnú, nuair is gá, chun a fhoráil go bhféadfar daoine dlítheanacha a chur faoi dhliteanas i geásanna calaoise nó éillithe ghníomhaigh agus sciúrtha airgid a dhéanann díobháil, nó ar dóigh dóibh díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach;

ÓS DEIMHIN LEO gur gá an dlí náisiúnta a oiriúnú, nuair is gá, chun gníomhartha a phionósú lena ndéantar fáltais ón gealaois nó ón éilliú a sciúradh a dhéanann díobháil, nó ar dóigh dóibh díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach agus chun gur féidir fáltais ó chalaois agus éilliú den sórt sin a choigistiú;

ÓS DEIMHIN LEO gur gá an dlí náisiúnta a oiriúnú, nuair is gá, d'fhonn a chose go ndéanfar cúnamh frithpháirteach a dhiúltú toise amháin go bhfuil baint ag na cionta atá folaithe sa Phrótacal seo le cionta a bhaineann le cánacha nó dleachtanna custaim nó go meastar gur cionta den saghas sin iad;

AG TABHAIRT DÁ nAIRE DÓIBH go bhfuil an comhar idir na Ballstáit folaithe cheana i gCoinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint ach gur ga, gan dochar d'oibleagáidí faoin dlí Comhphobail, a fhoráil go hiomchuí freisin do chomhar idir na Ballstáit agus an Coimisiún d'fhonn gníomhaíocht éifeachtúil a áirithiú i geoinne na calaoise, an éillithe ghníomhaigh agus neamhghníomhaigh agus sciúradh airgid gaolmhar a dhéanann díobháil, nó ar dóigh dóibh díobháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach, lena n-áirítear malartú faisnéise idir na Ballstáit agus an Coimisiún;

DE BHRÍ gur gá, d'fhonn malartú faisnéise a chothú agus a éaseú, cosaint leormhaith a áirithiú do shonraí pearsanta;

DE BHRÍ nár chóir go mbeadh an malartú faisnéise ina bhac ar imscrúduithe atá faoi shiúl agus gur gá dá bhrí sin a fhoráil go gcosnófar rúndacht an imscrúdaithe;

DE BHRÍ gur chóir freisin forálacha iomchuí a leagan síos maidir le dlínse Chúirt Bhreithiúnais na gComhphobal Eorpach;

DE BHRÍ, ar deireadh, gur chóir forálacha ábhartha Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint a chur i bhfeidhm ar ghníomhartha áirithe atá folaithe sa Phrótacal seo.

TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS

Airteagal 1 Sainmhínithe

Airteagal 1

Sainmhínithe

Chun críoch an Phrótacail seo

(a) ciallaíonn “an Coinbhinsiún” Coinbhinsiún an 26 Iúil 1995, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(1)(1) IO Uimh. C 316, 27.11.1995, Ich. 49.;

(1) IO Uimh. C 316, 27.11.1995, Ich. 49.

(b) ciallaíonn “calaois” an t-iompar dá dtagraítear in Airteagal 1 den Choinbhinsiún;

(c) — ciallaíonn “éilliú neamhghníomhach” an t-iompar dá dtagraítear in Airteagal 2 de Phrótacal an 27 Meán Fómhair 1996, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, a ghabhann leis an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(2)(2) IO Uimh. C 313, 23.10.1996, Ich. 2.;

(2) IO Uimh. C 313, 23.10.1996, Ich. 2.

— ciallaíonn “éilliú gníomhach” an t-iompar dá dtagraítear in Airteagal 3 den Phrótacal céanna;

(d) ciallaíonn “duine dlítheanach” aon eintiteas a bhfuil stádas den sórt sin aige faoin dlí náisiúnta is infheidhme, amach ó Stáit nó comhlachtaí poiblí eile i bhfeidhmiú údarás an Stáit agus ó eagraíochtaí idirnáisiúnta poiblí;

(e) ciallaíonn “sciúradh airgid” an t-iompar atá sainithe sa tríú flease d'Airteagal 1 de Threoir 91/308/CEE ón gComhairle an 10 Meitheamh 1991 maidir le húsáid an chórais airgeadais chun críche sciúradh airgid a chose(3)(3) IO Uimh. L 166, 28.6.1991, Ich. 77., a bhaineann le fáltais ón gealaois, ar a laghad i geásanna tromchúiseacha calaoise, agus ón éilliú gníomhach agus neamhghníomhach.

(3) IO Uimh. L 166, 28.6.1991, Ich. 77.

Airteagal 2 Sciúradh airgid

Airteagal 2

Sciúradh airgid

Glacfaidh gach Ballstát na bearta is gá chun sciúradh airgid a bhunú mar chion coiriúil.

Airteagal 3 Dliteanas daoine dlítheanacha

Airteagal 3

Dliteanas daoine dlítheanacha

1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar daoine dlítheanacha a chur faoi dhliteanas don chalaois, don éilliú gníomhach agus do sciúradh airgid arna ndéanamh ar mhaithe leo ag aon duine, ag gníomhú dó ina aonar nó mar bhall d'orgán de chuid an duine dhlítheanaigh, a bhfuil ardseasamh aige laistigh den duine dlítheanach atá bunaithe

— ar chumhacht ionadaíochta don duine dlítheanach, nó

— ar údarás chun cinntí a ghlacadh thar ceann an duine dhlítheanaigh, nó

— ar údarás chun rialú a fheidhmiú laistigh den duine dlítheanach.

agus freisin faoi dhliteanas do bheith i dtreis mar chúlpháirtithe nó mar ghríosóirí i gealaois, in éilliú gníomhach nó i sciúradh airgid den sórt sin nó in iarracht ar chalaois den sórt sin a dhéanamh.

2. Amach ó na cásanna dá bhforáiltear cheana i mír I, glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar duine dlítheanach a chur faoi dhliteanas nuair is é an easpa maoirseachta nó rialaithe de chuid duine dá dtagraítear i mír I ba chúis gurbh fhéidir le duine faoina údarás calaois nó gníomh éillithe ghníomhaigh nó sciúradh airgid a dhéanamh ar mhaithe leis an duine dlítheanach sin.

3. Ní eisiafaidh dliteanas duine dhlítheanaigh faoi mhíreanna 1 agus 2 imeachtaí coiriúla i gcoinne daoine nádúrtha is údair nó gríosóirí na calaoise, an éillithe ghníomhaigh nó an sciúrtha airgid nó is cúlpháirtithe iontu.

Airteagal 4 Smachtbhannaí do dhaoine dlítheanacha

Airteagal 4

Smachtbhannaí do dhaoine dlítheanacha

1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh duine dlítheanach arna chur faoi dhliteanas de bhun Airteagal 3(1) inphionóis le smachtbhannaí atá éifeachtúil, comhréireach agus athehomhairleach a chuimseoidh fíneálacha coiriúla nó neamhchoiriúla agus a fhéadfaidh smachtbhannaí eile a chuimsiú amhail

(a) eisiamh ón teideal chun sochar poiblí nó cúnaimh;

(b) dícháiliú sealadach nó buan chun gníomhaíochtaí tráchtála a chleachtadh;

(c) cur faoi mhaoirseacht bhreithiúnach;

(d) ordú foirceanta breithiúnach.

2. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh duine dlítheanach arna chur faoi dhliteanas de bhun Airteagal 3(2) inphionóis le smachtbhannaí nó bearta atá éifeachtúil, comhréireach agus athchomhairleach.

Airteagal 5 Coigistiú

Airteagal 5

Coigistiú

Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar ionstraimí na calaoise, an éillithe ghníomhaigh agus neamhghníomhaigh agus an sciúrtha airgid, agus fáltais uathu nó maoin a bhfreagraíonn a luach d'fháltais den sórt sin, a urghabháil agus, gan dochar do chearta tríú páirtithe bona fide, a choigistiú nó a aistriú. Déileálfaidh an Ballstát, i gcomhréir lena dhlí náisiúnta, le haon ionstraimí, fáltais nó maoin eile arna n-urghabháil nó arna gcoigistiú.

Airteagal 6 Cionta a bhaineann le cánacha agus dleachtanna custaim

Cionta a bhaineann le cánacha agus dleachtanna custaim

Ní fhéadfaidh Ballstát diúltú cúnamh frithpháirteach a sholáthar i ndáil leis an gealaois, an éilliú gníomhach agus neamhghníomhach agus an sciúradh airgid toise amháin go bhfuil baint aige le cion a bhaineann le cánacha nó dleachtanna custaim nó go meastar gur cion den saghas sin é.

Airteagal 7 Comhar le Coimisiún na gComhphobal Eorpach

Airteagal 7

Comhar le Coimisiún na gComhphobal Eorpach

1. Comhoibreoidh na Ballstáit agus Coimisiún na gComhphobal Eorpach le chéile chun an chalaois, an t-éilliú gníomhach agus neamhghníomhach agus sciúradh airgid a chomhrac.

Chuige sin, soláthróidh an Coimisiún aon chúnamh teieniúil agus oibríochtúil a fhéadfaidh a bheith ag teastáil ó na húdaráis náisiúnta inniúla chun comhordú a n-imscrúduithe a éascú.

2. Féadfaidh na húdaráis inniúla sna Ballstáit faisnéis a mhalartú leis an gComisiún chun gur fusa na fíorais a shuíomh agus gníomhaíocht éifeachtúil a áirithiú i gcoinne na calaoise, an éillithe ghníomhaigh agus neamhghníomhaigh agus an sciúrtha airgid. Cuirfidh an Coimisiún agus na húdaráis náisiúnta inniúla san áireamh, i ngach cás sonrach, riachtanais rúndacht na n-imscrúduithe agus chosaint na sonraí. Chuige sin, féadfaidh Ballstát, tráth na faisnéise a sholáthar don Choimisiún, coinníollacha sonracha a leagan síos a fholaíonn úsáid na faisnéise ag an gCoimisiún nó ag Ballstát eile a bhféadfar an fhaisnéis sin a chur chuige.

Airteagal 8 Freagracht an Choimisiúin as sonraí a chosaint

Airteagal 8

Freagracht an Choimisiúin as sonraí a chosaint

Áiritheoidh an Coimisiún, i gcomhthéacs faisnéis a mhalartú faoi Airteagal 7(2), go n-urramóidh sé, i ndáil le próiseáil sonraí pearsanta, leibhéal cosanta is coibhéiseach leis an leibhéal cosanta atá leagtha amach i dTreoir 95/46/CE ó Pharlaimint na hEorpa agus ón gComhairle an 24 Deireadh Fómhair 1995 maidir le daoine aonair a chosaint i dtaca le próiseáil sónraí pearsanta agus saorghluaiseacht sonraí den sórt sin(1)(1) IO Uimh. L 281, 23.11.1995, Ich. 31..

(1) IO Uimh. L 281, 23.11.1995, Ich. 31.

Airteagal 9 Rialacha cosanta sonraí a fhoilsiú

Airteagal 9

Rialacha cosanta sonraí a fhoilsiú

Déanfar na rialacha a ghlacfar maidir leis na hoibleagáidí faoi Airteagal 8 a fhoilsiú in Iris Oifigiúil na gComhphobal Eorpach.

Airteagal 10 Sonraí a aistriú chuig Ballstáit eile agus chuig tríú tíortha

Airteagal 10

Sonraí a aistriú chuig Ballstáit eile agus chuig tríú tíortha

1. Faoi réir aon choinníollacha dá dtagraítear in Airteagal 7(2), féadfaidh an Coimisiún sonraí pearsanta a fhaightear ó Ballstát i bhfeidhmiú a fheidhmeanna faoi Airteagal 7 a aistriú chuig aon Bhallstát eile. Cuirfidh an Coimisiún in iúl don Bhallstát a sholáthair an fhaisnéis go bhfuil sé ar intinn aige an t-aistriú sin a dhéanamh.

2. Féadfaidh an Coimisiún, faoi na coinníollacha céanna, sonraí pearsanta a fhaightear ó Bhallstát i bhfeidhmiú a fheidhmeanna faoi Airteagal 7 a aistriú chuig aon tríú tír ar chuntar go bhfuil an Ballstát a sholáthair an fhaisnéis tar éis comhaontú leis an aistriú sin.

Airteagal 11 Údarás maoirseachta

Airteagal 11

Údarás maoirseachta

Aon údarás arna cheapadh nó arna chruthú d'fhonn feidhm na maoirseachta neamhspleáiche ar chosaint sonraí a fheidhmiú maidir le sonraí pearsanta arna sealbhú ag an gCoimisiún de bhun a fheidhmeanna faoin gConradh ag bunú an Chomhphobail Eorpaigh, beidh sé inniúil chun an fheidhm chéanna a fheidhmiú i leith sonraí pearsanta arna sealbhú ag an gCoimisiún de bhua an Phrótacail seo.

Airteagal 12 Gaol leis an gCoinbhinsiún

Airteagal 12

Gaol leis an gCoinbhinsiún

1. Beidh forálacha Airteagail 3, 5 agus 6 den Choinbhinsiún infheidhme freisin ar an iompar dá dtagraítear in Airteagal 2 den Phrótacal seo.

2. Beidh na forálacha seo a leanas den Choinbhinsiún infheidhme freisin ar an bPrótacal seo

— Airteagal 4, ar é a bheith le tuiscint go mbeidh aon dearbhú de réir bhrí Airteagal 4(2) den Choinbhinsiún infheidhme freisin ar an bPrótacal seo mura sonrófar a mhalairt tráth an fhógra dá bhforáiltear in Airteagal 16(2) den Phrótacal seo a thabhairt,

— Airteagal 7, ar é a bheith le tuiscint go mbeidh prionsabal “ne bis in idem” infheidhme freisin ar dhaoine dlítheanacha agus go mbeidh aon dearbhú de réir bhrí Airteagal 7(2) den Choinbhinsiún infheidhme freisin ar an bPrótacal seo mura sonrófar a mhalairt tráth an fhógra dá bhforáiltear in Airteagal 16(2) den Phrótacal seo a thabhairt,

— Airteagal 9,

— Airteagal 10.

Airteagal 13 An Chúirt Bhreithiúnais

Airteagal 13

An Chúirt Bhreithiúnais

1. Ní foláir don Chomhairle aon díospóid idir na Ballstáit maidir le léiriú nó cur i bhfeidhm an Phrótacail seo a phlé mar chéad chéim i gcomhréir leis an nós imeachta atá leagtha amach i dTeideal VI den Chonradh ar an Aontas Eorpach d'fhonn teacht ar réiteach.

Mura mbeidh réiteach faighte laistigh de thréimhse sé mhí, féadfaidh páirtí sa díospóid í a chur faoi bhráid na Cúirte Breithiúnais.

2. Aon díospóid idir Ballstát amháin nó níos mó agus an Coimisiún maidir le hAirteagal 2, i ndáil le pointe (e) d'Airteagal 1, agus le hAirteagail 7, 8 agus 10 agus leis an gceathrú fleasc d'Airteagal 12(2) den Phrótacal seo a chur i bhfeidhm nárbh fhéidir a réiteach trí chaibidlíocht, féadfar í a chur faoi bhráid na Cúirte Breithiúnais tar éis do thréimhse sé mhí ón dáta a thug ceann de na páirtithe fógra don pháirtí eile go raibh díospóid ann dul in éag.

3. Beidh Prótacal an 29 Samhain 1996, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le léiriú, trí réamhrialú, ag Cúirt Bhreithiúnais na gComhphobal Eorpach ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosant(1)(1) IO Uimh. C 151. 20.5.1997, Ich. 1., infheidhme ar an bPrótacal seo, ar é a bheith le tuiscint go mbeidh dearbhú arna dhéanamh ag Ballstát de bhun Airteagal 2 den Phrótacal sin bailí freisin i leith an Phrótacail seo mura ndéanfaidh an Ballstát i dtrácht dearbhú dá mhalairt tráth an fhógra dá bhforáiltear in Airteagal 16(2) den Phrótacal seo a thabhairt.

(1) IO Uimh. C 151. 20.5.1997, Ich. 1.

Airteagal 14 Dliteanas neamhchonarthach

Airteagal 14

Dliteanas neamhchonarthach

Chun críoch an Phrótacail seo, beidh dliteanas neamhchonarthach an Chomhphobail faoi rialú ag an dara mír d'Airteagal 215 den Chonradh ag bunú an Chomhphobail Eorpaigh. Beidh Airteagal 178 den Chonradh céanna infheidhme.

Airteagal 15 Rialú breithiúnach

Airteagal 15

Rialú breithiúnach

1. Beidh dlínse ag an gCúirt Bhreithiúnais in imeachtaí arna dtionscnamh ag aon duine nádúrtha nó dlítheanach in aghaidh cinneadh ón gCoimisiún a díríodh chuig an duine sin nó is dá chúram go díreach agus go leithleach, mar gheall ar shárú Airteagal 8 nó aon riail arna glacadh dá bhun nó mar gheall ar mhí-úsáid cumhachtaí.

2. Beidh Airteagail 168a(1) agus (2), an cúigiú mír d'Airteagal 173, an chéad mhír d'Airteagal 174, an chéad mhír agus an dara mír d'Airteagal 176, agus Airteagail 185 agus 186 den Chonradh ag bunú an Chomhphobail Eorpaigh, maille le Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach, infheidhme mutatis mutandis.

Airteagal 16 Teacht i bhfeidhm

Airteagal 16

Teacht i bhfeidhm

1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach.

2. Cuirfidh na Ballstáit in iúl d'Ardrúnaí Chomhairle an Aontais Eorpaigh go bhfuil na nósanna imeachta is gá faoina rialacha bunreachtúla faoi seach chun an Prótacal seo a ghlacadh comhlíonta acu.

3. Tiocfaidh an Prótacal seo i bhfeidhm 90 lá tar éis don fhógra dá bhforáiltear i mír 2 a bheith tugtha ag an Stát is Ballstát den Aontas Eorpach ar an dáta a ghlac an Chomhairle an Gníomh ag dréachtú an Phrótacail seo is déanaí a dhéanfaidh an beart sin. Mura mbeidh an Coinbhinsiún tagtha i bhfeidhm ar an dáta sin áfach, tiocfaidh an Prótacal seo i bhfeidhm ar an dáta a thiocfaidh an Choinbhinsiún i bhfeidhm.

4. Ar a shon sin, déanfar cuir i bhfeidhm Airteagal 7(2) a fhionraí mura mbeidh, agus fad nach mbeidh, an institiúid ábhartha de chuid na gComhphobal Eorpach tar éis a hoibleagáid na rialacha cosanta sonraí a fhoilsiú de bhun Airteagal 9 a chomhlíonadh nó mura mbeifear, agus fad nach mbeifear, tar éis téarmaí Airteagal 11 maidir leis an údarás maoirseachta a chomhlíonadh.

Airteagal 17 Aontachas Ballstát nua

Airteagal 17

Aontachas Ballstát nua

1. Beidh an Prótacal seo ar oscailt d'aontachas aon Stát a thiocfaidh chun bheith ina Bhallstát den Aontas Eorpach.

2. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh.

3. Déanfar ionstraimí aontachais a thaisceadh leis an taiscí.

4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stát a aontaíonn dó 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse thuasluaite 90 lá a dhul in éag.

Airteagal 18 Forchoimeádais

Airteagal 18

Forchoimeádais

1. Féadfaidh gach Ballstát an ceart a fhorchoimeád gan sciúradh airgid a bhaineann leis na fáltais ón éilliú gníomhach agus neamhghníomhach a bhunú mar chion coiriúil ach i gcásanna tromchúiseacha éillithe ghníomhaigh agus neamhghníomhaigh. Aon Bhallstát a dhéanann forchoimeádas den sórt sin, cuirfidh sé an taiscí ar an eolas tráth an fhógra dá bhforáiltear in Airteagal 16(2) a thabhairt, agus tabharfaidh sé na mionsonraí dó maidir le raon feidhme an fhorchoimeádais. Beidh forchoimeádas den sórt sin bailí go ceann tréimhse cúig bliana ón bhfógra sin. Féadfar é a athnuachan uair amháin go ceann tréimhse eile cúig bliana.

2. Féadfaidh Poblacht na hOstaire a dhearbhú, tráth an fhógra dá dtagraítear in Airteagal 16(2) a thabhairt, nach mbeidh sí faoi cheangal ag Airteagail 3 agus 4. Scoirfidh dearbhú den sórt sin d'éifeacht a bheith leis cúig bliana tar éis dháta glactha an Ghnímh ag dréachtú an Phrótacail seo.

3. Ní cheadófar aon fhorchoimeádas eile amach ó na cinn dá bhforáiltear sa chéad fhleasc agus sa dara fleasc d'Airteagal 12(2).

Airteagal 19 Taiscí

Airteagal 19

Taiscí

1. Is é Ardrúnaí Chomhairle an Aontais Eorpaigh taiscí an Phrótacail seo.

2. Foilseoidh an taiscí in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an bPrótacal seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra eile a bhaineann leis an bPrótacal seo.

CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001

Table of Provisions (9)

Statutory Text (9 Articles)

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