Travail de recherche/Working paper
| Résumé : | EU funding to external partners, like that to Member States, comes with strict obligations designed to ensure the protection of the Union’s financial interests, encapsulated in the "PIF conditionality" framework. This framework mandates compliance with reporting, and auditing obligations to prevent fraud and mismanagement, and can potentially to administrative and/or criminal proceedings. Enforced by entities including the European Commission, OLAF, the European Public Prosecutor’s Office (EPPO), Europol, and Eurojust, PIF conditionality aims to combat corruption, embezzlement, and other serious offences, including when committed outside the EU’s territory. However, despite these measures, enforcement remains challenging, especially when addressing fraud outside the EU or within international organizations. This paper explores the PIF requirements for external funding, the roles of EU enforcement actors, and the limitations they face in addressing irregularities beyond EU borders. It highlights the complexities and obstacles encountered in the detection and prosecution of financial misconduct involving non-EU entities and international bodies. |
