Annexes to COM(2017)246 - Communication to the EP concerning the Council's position on a Directive on the fight against fraud to the Union's financial interests by means of criminal law

Please note

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agreement on the Directive and on 25 April 2017 when the Council adopted its position at first reading:

"Although it has no objection regarding the substantive provisions of the Directive, the Commission considers that it should have been based on Article 325 TFEU and reserves its right to initiate legal proceedings about the legal basis before the Court of Justice."

4. Conclusion

The Commission accordingly supports the position of the Council at first reading regarding the substantive provisions of the Directive. The Commission, however, considers that the Directive should have been based on Article 325 TFEU and reserves its right to initiate legal proceedings about the legal basis before the Court of Justice.

(1) OJ C 316, 27.11.1995, p. 48.
(2) This was confirmed by the Court of Justice in its judgment of 8 September 2015, Taricco, C-105/14