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CIONTA COIRIÚLA I dTACA LE CALAOIS LENA nDÉANTAR DIFEAR DO LEASANNA AIRGEADAIS AN AONTAIS
CRIMINAL OFFENCES WITH REGARD TO FRAUD AFFECTING THE UNION'S FINANCIAL INTERESTS
CIONTA COIRIÚLA I dTACA LE CALAOIS LENA nDÉANTAR DIFEAR DO LEASANNA AIRGEADAIS AN AONTAIS
CRIMINAL OFFENCES WITH REGARD TO FRAUD AFFECTING THE UNION'S FINANCIAL INTERESTS
Calaois lena ndéantar difear do leasanna airgeadais an Aontais
Fraud affecting the Union's financial interests
Airteagal 3 – Calaois lena ndéantar difear do leasanna airgeadais an Aontais;
Article 3 – Fraud affecting the Union’s financial interests;
Chun pointe (d) d'Airteagal 3(4) de Threoir (AE) 2015/849 ó Pharlaimint na hEorpa agus ón gComhairle [12] a chur i bhfeidhm, ba cheart an tagairt do chalaois thromchúiseach lena ndéantar difear do leasanna airgeadais an Aontais mar a shainmhínítear in Airteagal 1(1) agus Airteagal 2(1) den Choinbhinsiún a fhorléiriú mar chalaois lena ndéantar difear do leasanna airgeadais an Aontais mar a shainmhínítear in Airteagal 3 agus in Airteagal 7(3) den Treoir seo nó, maidir le cionta i gcoinne an chomhchórais CBL, mar a shainmhínítear in Airteagal 2(2) den Treoir seo.
For the application of point (d) of Article 3(4) of Directive (EU) 2015/849 of the European Parliament and of the Council [12], the reference to serious fraud affecting the Union's financial interests as defined in Article 1(1) and Article2(1) of the Convention should be construed as fraud affecting the Union's financial interests as defined in Article 3 and in Article 7(3) of this Directive or, as regards offences against the common VAT system, as defined in Article 2(2) of this Directive.
Déanfaidh na Ballstáit na bearta is gá chun a áirithiú gur cion coiriúil atá i gcalaois lena ndéantar difear do leasanna airgeadais an Aontais, nuair a dhéantar go hintinniúil í.
Member States shall take the necessary measures to ensure that fraud affecting the Union's financial interests constitutes a criminal offence when committed intentionally.
Chun críocha na Treorach seo, measfar gur calaois lena ndéantar difear do leasanna airgeadais an Aontais:
For the purposes of this Directive, the following shall be regarded as fraud affecting the Union's financial interests:
Leis an gCoinbhinsiún arna tharraingt suas ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint an 26 Iúil 1995 [3], lena n-áirítear Prótacal an 27 Meán Fómhair 1996 [4], Prótacal an 29 Samhain 1996 [5] agus Prótacal an 19 Meitheamh 1997 [6] a ghabhann leis (“an Coinbhinsiún”), bunaítear rialacha íosta maidir le cionta coiriúla agus smachtbhannaí coiriúla a shainmhíniú i réimse na calaoise lena ndéantar difear do leasanna airgeadais an Aontais.
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 [3], including the Protocols thereto of 27 September 1996 [4], of 29 November 1996 [5] and of 19 June 1997 [6] (the ‘Convention’) establishes minimum rules relating to the definition of criminal offences and sanctions in the area of fraud affecting the Union's financial interests.