Гражданство
Член 41 - Право на добра администрация
а) правото на всяко лице да бъде изслушвано преди срещу него да бъде предприета индивидуална мярка, която би имала неблагоприятни последици за него; б) правото на достъп на всяко лице до документите, които се отнасят до него, като се зачитат легитимните интереси, свързани с поверителността и професионалната и служебна тайна; в) задължението на администрацията да мотивира своите решения.
Член 41 се основава на съществуването на Съюза като правова общност, чиито характеристики са развити в съдебната практика, която е утвърдила добрата администрация като общ принцип на правото (вж., inter alia, Решение на Съда от 31 март 1992 г. по Дело C-255/90 P Burban, ССП 1992, стр. I-2253, както и решенията на Първоинстанционния съд от 18 септември 1995 г. по Дело T-167/94 Nölle, ССП 1995., стр. II-2589; и от 9 юли 1999 г. по Дело T-231/97 New Europe Consulting и др., ССП 1999, стр. II-2403). Проявленията на това право, посочени в първите два параграфа, произтичат от съдебната практика (решения на Съда от 15 октомври 1987 г. по Дело 222/86 Heylens, ССП 1987, стр. 4097, точка 15; от 18 октомври 1989 г. по дело 374/87 Orkem, ССП 1989, стр. I-3283; от 21 ноември 1991 г. по Дело C-269/90 TU München, ССП 1991, стр. I-5469), както и решенията на Първоинстанционния съд от 6 декември 1994 г. по Дело T-450/93 Lisrestal, ССП 1994, стр. II 1177; от 18 септември 1995 г. по Дело T-167/94 Nölle, ССП 1995, стр. II-258) и, що се отнася до задължителното мотивиране, на член 296 от Договора за функционирането на Европейския съюз (вж. също и правното основание в член 298 от Договора за функционирането на Съюза относно приемането на законодателни актове, целящи отворена, ефикасна и независима европейска администрация).
Параграф 3 възпроизвежда вече гарантираното в член 340 от Договора за функционирането на Европейския съюз право. Параграф 4 възпроизвежда вече гарантирано в член 20, параграф 2, буква г) и в член 25 от Договора за функционирането на Европейския съюз право. Съгласно член 52, параграф 2, тези права се прилагат при условията и в границите, определени в Договорите.
Правото на обжалване, което представлява важна част от този въпрос, е гарантирано в член 47 от настоящата Харта.
Article 36 (1) Everyone may assert, through the prescribed procedure, her rights before an independent and impartial court or, in specified cases, before another body. (2) Unless a law provides otherwise, a person who claims that her rights were curtailed by a decision of a public administrative authority may turn to a court for review of the legality of that decision. However, judicial review of decisions affecting the fundamental rights and freedoms listed in this Charter may not be removed from the jurisdiction of courts. (3) Everybody is entitled to compensation for damage caused her by an unlawful decision of a court, other State bodies, or public administrative authorities, or as the result of an incorrect official procedure. (4) Conditions therefor and detailed provisions shall be set by law.
Článek 36 (1) Každý se může domáhat stanoveným postupem svého práva u nezávislého a nestranného soudu a ve stanovených případech u jiného orgánu. (2) Kdo tvrdí, že byl na svých právech zkrácen rozhodnutím orgánu veřejné správy, může se obrátit na soud, aby přezkoumal zákonnost takového rozhodnutí, nestanoví-li zákon jinak. Z pravomoci soudu však nesmí být vyloučeno přezkoumávání rozhodnutí týkajících se základních práv a svobod podle Listiny. (3) Každý má právo na náhradu škody způsobené mu nezákonným rozhodnutím soudu, jiného státního orgánu či orgánu veřejné správy nebo nesprávným úředním postupem. (4) Podmínky a podrobnosti upravuje zákon.
Article 22 Everyone shall be guaranteed equal protection of rights in any proceeding before a court and before other state authorities, local community authorities, and bearers of public authority that decide on his rights, duties, or legal interests.
Article 26 - Right to Compensation Everyone has the right to compensation for damage caused through unlawful actions in connection with the performance of any function or other activity by a person or body performing such function or activity under state authority, local community authority or as a bearer of public authority.Any person suffering damage has the right to demand, in accordance with the law, compensation also directly from the person or body that has caused damage.
Article 39 - Freedom of Expression Freedom of expression of thought, freedom of speech and public appearance, of the press and other forms of public communication and expression shall be guaranteed. Everyone may freely collect, receive and disseminate information and opinions.Except in such cases as are provided by law, everyone has the right to obtain information of a public nature in which he has a well founded legal interest under law.
Article 40 - Right to Correction and Reply The right to correct published information which has damaged a right or interest of an individual, organisation or body shall be guaranteed, as shall be the right to reply to such published information.
22. člen (enako varstvo pravic) Vsakomur je zagotovljeno enako varstvo njegovih pravic v postopku pred sodiščem in pred drugimi državnimi organi, organi lokalnih skupnosti in nosilci javnih pooblastil, ki odločajo o njegovih pravicah, dolžnostih ali pravnih interesih.
26. člen (pravica do povračila škode) Vsakdo ima pravico do povračila škode, ki mu jo v zvezi z opravljanjem službe ali kakšne druge dejavnosti državnega organa, organa lokalne skupnosti ali nosilca javnih pooblastil s svojim protipravnim ravnanjem stori oseba ali organ, ki tako službo ali dejavnost opravlja. Oškodovanec ima pravico, da v skladu z zakonom zahteva povračilo tudi neposredno od tistega, ki mu je škodo povzročil.
39. člen (svoboda izražanja) Zagotovljena je svoboda izražanja misli, govora in javnega nastopanja, tiska in drugih oblik javnega obveščanja in izražanja. Vsakdo lahko svobodno zbira, sprejema in širi vesti in mnenja. Vsakdo ima pravico dobiti informacijo javnega značaja, za katero ima v zakonu utemeljen pravni interes, razen v primerih, ki jih določa zakon.
40. člen (pravica do popravka in odgovora) Zagotovljena je pravica do popravka objavljenega obvestila, s katerim sta prizadeta pravica ali interes posameznika, organizacije ali organa, in prav tako je zagotovljena pravica do odgovora na objavljeno informacijo.
Article 26 (...) (5) Public authority bodies are obliged to provide information on their activities in an appropriate manner and in the State language. The conditions and manner of execution shall be laid down by law. Article 46 (...) (2) Anyone who claims to have been deprived of his rights by a decision of a public administration body may turn to the court to have the lawfulness of such decision reexamined, unless laid down by law otherwise. The reexamination of decisions concerning basic rights and freedoms may not, however, be excluded from the court's authority. (3) Everyone is entitled to compensation for damage incurred as a result of an unlawful decision by a court, or another state or public administration body, or as a result of an incorrect official procedure.(4) Conditions and details concerning judicial and other legal protection shall be laid down by law.
Čl. 26 (...) (5) Orgány verejnej moci majú povinnosť primeraným spôsobom poskytovať informácie o svojej činnosti v štátnom jazyku. Podmienky a spôsob vykonania ustanoví zákon. Čl. 46 (...) (2) Kto tvrdí, že bol na svojich právach ukrátený rozhodnutím orgánu verejnej správy, môže sa obrátiť na súd, aby preskúmal zákonnosť takéhoto rozhodnutia, ak zákon neustanoví inak. Z právomoci súdu však nesmie byť vylúčené preskúmanie rozhodnutí týkajúcich sa základných práv a slobôd. (3) Každý má právo na náhradu škody spôsobenej nezákonným rozhodnutím súdu, iného štátneho orgánu či orgánu verejnej správy alebo nesprávnym úradným postupom. (4) Podmienky a podrobnosti o súdnej a inej právnej ochrane ustanoví zákon.
Artigo 22.º (Responsabilidade das entidades públicas) O Estado e as demais entidades públicas são civilmente responsáveis, em forma solidária com os titulares dos seus órgãos, funcionários ou agentes, por acções ou omissões praticadas no exercício das suas funções e por causa desse exercício, de que resulte violação dos direitos, liberdades e garantias ou prejuízo para outrem. Artigo 266.º (Princípios fundamentais) 1. A Administração Pública visa a prossecução do interesse público, no respeito pelos direitos e interesses legalmente protegidos dos cidadãos. 2. Os órgãos e agentes administrativos estão subordinados à Constituição e à lei e devem actuar, no exercício das suas funções, com respeito pelos princípios da igualdade, da proporcionalidade, da justiça, da imparcialidade e da boa-fé. Artigo 268.º (Direitos e garantias dos administrados) 1. Os cidadãos têm o direito de ser informados pela Administração, sempre que o requeiram, sobre o andamento dos processos em que sejam directamente interessados, bem como o de conhecer as resoluções definitivas que sobre eles forem tomadas. 2. Os cidadãos têm também o direito de acesso aos arquivos e registos administrativos, sem prejuízo do disposto na lei em matérias relativas à segurança interna e externa, à investigação criminal e à intimidade das pessoas. 3. Os actos administrativos estão sujeitos a notificação aos interessados, na forma prevista na lei, e carecem de fundamentação expressa e acessível quando afectem direitos ou interesses legalmente protegidos. 4. É garantido aos administrados tutela jurisdicional efectiva dos seus direitos ou interesses legalmente protegidos, incluindo, nomeadamente, o reconhecimento desses direitos ou interesses, a impugnação de quaisquer actos administrativos que os lesem, independentemente da sua forma, a determinação da prática de actos administrativos legalmente devidos e a adopção de medidas cautelares adequadas. 5. Os cidadãos têm igualmente direito de impugnar as normas administrativas com eficácia externa lesivas dos seus direitos ou interesses legalmente protegidos. 6. Para efeitos dos n.os 1 e 2, a lei fixará um prazo máximo de resposta por parte da Administração. Artigo 271.º (Responsabilidade dos funcionários e agentes) 1. Os funcionários e agentes do Estado e das demais entidades públicas são responsáveis civil, criminal e disciplinarmente pelas acções ou omissões praticadas no exercício das suas funções e por causa desse exercício de que resulte violação dos direitos ou interesses legalmente protegidos dos cidadãos, não dependendo a acção ou procedimento, em qualquer fase, de autorização hierárquica.
Article 22 (Liability of public entities) Jointly with the officeholders of their entities and organs and their staff and agents, the state and other public entities are civilly liable for actions or omissions that are committed in or because of the exercise of their functions and result in a breach of rights, freedoms or guarantees or in a loss to others. Article 266 (Fundamental principles) 1. The Public Administration shall seek to pursue the public interest, with respect for all those citizens’ rights and interests that are protected by law. 2. Administrative organs and agents are subject to the Constitution and the law, and in the exercise of their functions must act with respect for the principles of equality, proportionality, justice, impartiality and good faith. Article 268 (Citizens’ rights and guarantees) 1. Citizens have the right to be informed by the Administration, whenever they so request, as to the progress of the procedures and cases in which they are directly interested, together with the right to be made aware of the definitive decisions that are taken in relation to them. 2. Without prejudice to the law governing matters concerning internal and external security, criminal investigation and personal privacy, citizens also have the right of access to administrative files and records. 3. Administrative acts are subject to notification of the interested parties in the form laid down by law, and when they affect rights or interests that are protected by law, must be based on express and accessible grounds. 4. Citizens are guaranteed effective jurisdictional oversight of those of their rights and interests that are protected by law, particularly including the recognition of the said rights and interests, the impugnation of any administrative act that harms their rights and interests, regardless of its form, the issue of positive decisions requiring the practice of administrative acts that are required by law, and the adoption of adequate provisional remedies. 5. Citizens also have the right to challenge administrative norms which have external force and harm those of their rights or interests that are protected by law. 6. For the purposes of paragraphs (1) and (2) the law shall lay down a maximum time limit for responses by the Administration. Article 271 (Liability of public sector staff and agents) (1) The staff and agents of the state and of other public entities are civilly and criminally liable and subject to disciplinary proceedings for their actions and omissions in the exercise of their functions, and for any such exercise that leads to a breach of those citizens’ rights or interests that are protected by law, and no phase of any action or proceedings shall be dependent on authorisation by higher authority.
Article 51.1. No one may be obliged, except on the basis of statute, to disclose information concerning his person.2. Public authorities shall not acquire, collect nor make accessible information on citizens other than that which is necessary in a democratic state ruled by law.3. Everyone shall have a right of access to official documents and data collections concerning himself. Limitations upon such rights may be established by statute.4. Everyone shall have the right to demand the correction or deletion of untrue or incomplete information, or information acquired by means contrary to statute.5. Principles and procedures for collection of and access to information shall be specified by statute.Article 61.1. A citizen shall have the right to obtain information on the activities of organs of public authority as well as persons discharging public functions. Such right shall also include receipt of information on the activities of self-governing economic or professional organs and other persons or organizational units relating to the field in which they perform the duties of public authorities and manage communal assets or property of the State Treasury.2. The right to obtain information shall ensure access to documents and entry to sittings of collective organs of public authority formed by universal elections, with the opportunity to make sound and visual recordings.3. Limitations upon the rights referred to in paras. 1 and 2 above, may be imposed by statute solely to protect freedoms and rights of other persons and economic subjects, public order, security or important economic interests of the State.4. The procedure for the provision of information, referred to in paras. 1 and 2 above shall be specified by statute, and regarding the Sejm and the Senate by their rules of procedure.Article 63 Everyone shall have the right to submit petitions, proposals and complaints in the public interest, in his own interest or in the interests of another person - with his consent - to organs of public authority, as well as to organizations and social institutions in connection with the performance of their prescribed duties within the field of public administration. The procedures for considering petitions, proposals and complaints shall be specified by statute.Article 77.1. Everyone shall have the right to compensation for any harm done to him by any action of an organ of public authority contrary to law.2. Statutes shall not bar the recourse by any person to the courts in pursuit of claims alleging infringement of freedoms or rights.
Art. 51.1. Nikt nie może być obowiązany inaczej niż na podstawie ustawy do ujawniania informacji dotyczących jego osoby. 2. Władze publiczne nie mogą pozyskiwać, gromadzić i udostępniać innych informacji o obywatelach niż niezbędne w demokratycznym państwie prawnym. 3. Każdy ma prawo dostępu do dotyczących go urzędowych dokumentów i zbiorów danych. Ograniczenie tego prawa może określić ustawa. 4. Każdy ma prawo do żądania sprostowania oraz usunięcia informacji nieprawdziwych, niepełnych lub zebranych w sposób sprzeczny z ustawą. 5. Zasady i tryb gromadzenia oraz udostępniania informacji określa ustawa. Art. 61. 1.Obywatel ma prawo do uzyskiwania informacji o działalności organów władzy publicznej oraz osób pełniących funkcje publiczne. Prawo to obejmuje również uzyskiwanie informacji o działalności organów samorządu gospodarczego i zawodowego a także innych osób oraz jednostek organizacyjnych w zakresie, w jakim wykonują one zadania władzy publicznej i gospodarują mieniem komunalnym lub majątkiem Skarbu Państwa. 2. Prawo do uzyskiwania informacji obejmuje dostęp do dokumentów oraz wstęp na posiedzenia kolegialnych organów władzy publicznej pochodzących z powszechnych wyborów, z możliwością rejestracji dźwięku lub obrazu. 3. Ograniczenie prawa, o którym mowa w ust. 1 i 2, może nastąpić wyłącznie ze względu na określone w ustawach ochronę wolności i praw innych osób i podmiotów gospodarczych oraz ochronę porządku publicznego, bezpieczeństwa lub ważnego interesu gospodarczego państwa. 4. Tryb udzielania informacji, o których mowa w ust. 1 i 2, określają ustawy, a w odniesieniu do Sejmu i Senatu ich regulaminy. Art. 63. Każdy ma prawo składać petycje, wnioski i skargi w interesie publicznym, własnym lub innej osoby za jej zgodą do organów władzy publicznej oraz do organizacji i instytucji społecznych w związku z wykonywanymi przez nie zadaniami zleconymi z zakresu administracji publicznej. Tryb rozpatrywania petycji, wniosków i skarg określa ustawa. Art. 77.1. Każdy ma prawo do wynagrodzenia szkody, jaka została mu wyrządzona przez niezgodne z prawem działanie organu władzy publicznej. 2.Ustawa nie może nikomu zamykać drogi sądowej dochodzenia naruszonych wolności lub praw.
Article 29. La loi réglera l’emploi des langues en matière administrative et judiciaire.
Article 29. The law regulates the use of languages in administrative and judicial matters.
Article 25. The citizen shall have the right to obtain any available information which concerns him from State institutions in the manner established by law. Article 30. A person whose constitutional rights or freedoms are violated shall have the right to apply to a court. Compensation for material and moral damage inflicted upon a person shall be established by law. Article 33. Citizens shall have the right to participate in the government of the State both directly and through their democratically elected representatives, as well as the right to enter into the State service of the Republic of Lithuania under equal conditions. Citizens shall be guaranteed the right to criticise the work of State institutions or their officials, and to appeal against their decisions. Persecution for criticism shall be prohibited. Citizens shall be guaranteed the right to petition; the procedure for its implementation shall be established by law.
25 straipsnis. Pilietis turi teisę įstatymo nustatyta tvarka gauti valstybės įstaigų turimą informaciją apie jį. 30 straipsnis. Asmuo, kurio konstitucinės teisės ar laisvės pažeidžiamos, turi teisę kreiptis į teismą. Asmeniui padarytos materialinės ir moralinės žalos atlyginimą nustato įstatymas. 33 straipsnis. Piliečiai turi teisę dalyvauti valdant savo šalį tiek tiesiogiai, tiek per demokratiškai išrinktus atstovus, taip pat teisę lygiomis sąlygomis stoti į Lietuvos Respublikos valstybinę tarnybą. Piliečiams laiduojama teisė kritikuoti valstybės įstaigų ar pareigūnų darbą, apskųsti jų sprendimus. Draudžiama persekioti už kritiką. Piliečiams laiduojama peticijos teisė, kurios įgyvendinimo tvarką nustato įstatymas.
104. Everyone has the right to address submissions to State or local government institutions and to receive a materially responsive reply. Everyone has the right to receive a reply in the Latvian language.
104. Ikvienam ir tiesības likumā paredzētajā veidā vērsties valsts un pašvaldību iestādēs ar iesniegumiem un saņemt atbildi pēc būtības. Ikvienam ir tiesības saņemt atbildi latviešu valodā
Art. 97. Public offices are organised according to the provisions of law, so as to ensure the efficiency and impartiality of administration. The regulations of the offices lay down the areas of competence, the duties and the responsibilities of the officials. Employment in public administration is accessed through competitive examinations, except in the cases established by law. Art. 113. The judicial safeguarding of rights and legitimate interests before the bodies of ordinary or administrative justice is always permitted against acts of the public administration. Such judicial protection may not be excluded or limited to particular kinds of appeal or for particular categories of acts. The law determines which judicial bodies are empowered to annul acts of public administration in the cases and with the consequences provided for by the law itself.
Article 57(…) (5) In the Republic of Hungary everyone may seek legal remedy, in accordance with the provisions of the law, to judicial, administrative or other official decisions, which infringe on his rights or justified interests. A law passed by a majority of two-thirds of the votes of the Members of Parliament present may impose restrictions on the right to legal remedy in the interest of, and in proportion with, adjudication of legal disputes within a reasonable period of time.
XXIV. cikk (SZABADSÁG ÉS FELELŐSSÉG) (1) Mindenkinek joga van ahhoz, hogy ügyeit a hatóságok részrehajlás nélkül, tisztességes módon és ésszerű határidőn belül intézzék. A hatóságok törvényben meghatározottak szerint kötelesek döntéseiket indokolni. (2) Mindenkinek joga van törvényben meghatározottak szerint a hatóságok által feladatuk teljesítése során neki jogellenesen okozott kár megtérítésére. XXV. cikk (SZABADSÁG ÉS FELELŐSSÉG) Mindenkinek joga van ahhoz, hogy egyedül vagy másokkal együtt, írásban kérelemmel, panasszal vagy javaslattal forduljon bármely közhatalmat gyakorló szervhez.
Article XXIV (Freedom and Responsibility) (1) Everyone shall have the right to have his or her affairs handled impartially, fairly and within a reasonable time by the authorities. Authorities shall be obliged to give the reasons for their decisions, as provided for by an Act. (2) Everyone shall have the right to compensation for any damage unlawfully caused to him or her by the authorities in the performance of their duties, as provided for by an Act.
Article XXV (Freedom and Responsibility) Everyone shall have the right to submit, either individually or jointly with others, written applications, complaints or proposals to any organ exercising public power.
Article 47
Right to an effective remedy and to a fair trial
Everyone whose rights and freedoms guaranteed by the law of the Union are violated has the right to an effective remedy before a tribunal in compliance with the conditions laid down in this Article.
Everyone is entitled to a fair and public hearing within a reasonable time by an independent and impartial tribunal previously established by law. Everyone shall have the possibility of being advised, defended and represented.
Legal aid shall be made available to those who lack sufficient resources in so far as such aid is necessary to ensure effective access to justice.
Article 340
(ex Article 288 TEC)
The contractual liability of the Union shall be governed by the law applicable to the contract in question.
In the of non-contractual liability, the Union shall, in accordance with the general principles common to the laws of the Member States, make good any damage caused by its institutions or by its servants in the performance of their duties.
Notwithstanding the second paragraph, the European Central Bank shall, in accordance with the general principles common to the laws of the Member States, make good any damage caused by it or by its servants in the performance of their duties.
The personal liability of its servants towards the Union shall be governed by the provisions laid down in their Staff Regulations or in the Conditions of Employment applicable to them.
Article 298
1. In carrying out their missions, the institutions, bodies, offices and agencies of the Union shall have the support of an open, efficient and independent European administration.
2. In compliance with the Staff Regulations and the Conditions of Employment adopted on the basis of Article 336, the European Parliament and the Council, acting by means of regulations in accordance with the ordinary legislative procedure, shall establish provisions to that end.
Article 296
(ex Article 253 TEC)
Where the Treaties do not specify the type of act to be adopted, the institutions shall select it on a case-by-basis, in compliance with the applicable procedures and with the principle of proportionality.
Legal acts shall state the reasons on which they are based and shall refer to any proposals, initiatives, recommendations, requests or opinions required by the Treaties.
When considering draft legislative acts, the European Parliament and the Council shall refrain from adopting acts not provided for by the relevant legislative procedure in the area in question.
Article 25
(ex Article 22 TEC)
The Commission shall report to the European Parliament, to the Council and to the Economic and Social Committee every three years on the application of the provisions of this Part. This report shall take account of the development of the Union.
On this basis, and without prejudice to the other provisions of the Treaties, the Council, acting unanimously in accordance with a special legislative procedure and after obtaining the consent of the European Parliament, may adopt provisions to strengthen or to add to the rights listed in Article 20(2). These provisions shall enter into force after their approval by the Member States in accordance with their respective constitutional requirements.
Article 20
(ex Article 17 TEC)
2. Citizens of the Union shall enjoy the rights and be subject to the duties provided for in the Treaties. They shall have, inter alia:
(d) the right to petition the European Parliament, to apply to the European Ombudsman, and to address the institutions and advisory bodies of the Union in any of the Treaty languages and to obtain a reply in the same language.
These rights shall be exercised in accordance with the conditions and limits defined by the Treaties and by the measures adopted thereunder.
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Article 1 - Subject matter ‘This Directive establishes minimum rules concerning the definition of criminal offences and sanctions with regard to combatting fraud and other illegal activities affecting the Union's financial interests, with a view to strengthening protection against criminal offences which affect those financial interests, in line with the acquis of the Union in this field.‘ Article 3 - Fraud affecting the Union's financial interests ‘1. Member States shall take the necessary measures to ensure that fraud affecting the Union's financial interests constitutes a criminal offence when committed intentionally. 2. For the purposes of this Directive, the following shall be regarded as fraud affecting the Union's financial interests: (a) in respect of non-procurement-related expenditure, any act or omission relating to: (i) the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds or assets from the Union budget or budgets managed by the Union, or on its behalf; (ii) non-disclosure of information in violation of a specific obligation, with the same effect; or (iii) the misapplication of such funds or assets for purposes other than those for which they were originally granted; (b) in respect of procurement-related expenditure, at least when committed in order to make an unlawful gain for the perpetrator or another by causing a loss to the Union's financial interests, any act or omission relating to: (i) the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the misappropriation or wrongful retention of funds or assets from the Union budget or budgets managed by the Union, or on its behalf; (ii) non-disclosure of information in violation of a specific obligation, with the same effect; or (iii) the misapplication of such funds or assets for purposes other than those for which they were originally granted, which damages the Union's financial interests; (c) in respect of revenue other than revenue arising from VAT own resources referred to in point (d), any act or omission relating to: (i) 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 Union budget or budgets managed by the Union, or on its behalf; (ii) non-disclosure of information in violation of a specific obligation, with the same effect; or (iii) misapplication of a legally obtained benefit, with the same effect; (d) in respect of revenue arising from VAT own resources, any act or omission committed in cross-border fraudulent schemes in relation to: (i) the use or presentation of false, incorrect or incomplete VAT-related statements or documents, which has as an effect the diminution of the resources of the Union budget; (ii) non-disclosure of VAT-related information in violation of a specific obligation, with the same effect; or (iii) the presentation of correct VAT-related statements for the purposes of fraudulently disguising the non-payment or wrongful creation of rights to VAT refunds.‘
Article 1 - Objectives and tasks ‘1. In order to step up the fight against fraud, corruption and any other illegal activity affecting the financial interests of the European Union and of the European Atomic Energy Community (hereinafter referred to collectively, when the context so requires, as ‘the Union’), the European Anti-Fraud Office established by Decision 1999/352/EC, ECSC, Euratom (‘the Office’) shall exercise the powers of investigation conferred on the Commission by: (a) the relevant Union acts; and (b) the relevant cooperation and mutual assistance agreements concluded by the Union with third countries and international organisations. [...]‘ ‘4. Within the institutions, bodies, offices and agencies established by, or on the basis of, the Treaties (‘institutions, bodies, offices and agencies’), the Office shall conduct administrative investigations for the purpose of fighting fraud, corruption and any other illegal activity affecting the financial interests of the Union. To that end, it shall investigate serious matters relating to the discharge of professional duties constituting a dereliction of the obligations of officials and other servants of the Union liable to result in disciplinary or, as the case may be, criminal proceedings, or an equivalent failure to discharge obligations on the part of members of institutions and bodies, heads of offices and agencies or staff members of institutions, bodies, offices or agencies not subject to the Staff Regulations (hereinafter collectively referred to as ‘officials, other servants, members of institutions or bodies, heads of offices or agencies, or staff members’). [...]‘