Section 1: Obligations to report to the Deputy European Public Prosecutor

For the application of articles 696-108 and 696-111, the offences committed after 20 November 2017 falling within the jurisdiction of the European Public Prosecutor’s Office and for which the alerts provided for in Article 696-111 must be issued are those provided for in Articles D. 47-1-31 to D. 47-1-34.

I.-The following offences must be reported if they affect revenue received, expenditure incurred or assets which come under the budget of the European Union, the budgets of the institutions, bodies, offices and agencies of the European Union or the budgets managed and controlled directly by them, and if the amount of damage caused to the European Union is likely to be at least equal to EUR 10 000: 1° Offences…

Where the offence relates to value added tax, the offences mentioned in I of Article D. 47-1-31 only if the following conditions are met:

The offence of criminal conspiracy provided for in Article 450-1 of the Criminal Code must be reported when it is aimed at the preparation and commission of the offences provided for in Articles D. 47-1-31 and D. 47-1-32.

A report must be made of offences related to the offences provided for in articles D. 47-1-31 to D. 47-1-32 when they are inextricably linked to these offences.

Where the alerts provided for in 1 to 3 and 5 of Article 24 of Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation in relation to the establishment of the European Public Prosecutor’s Office are, in accordance with the first sentence of Article 696-111, directly addressed to the Deputy European Public Prosecutor by the competent national authorities mentioned in Article 19, in the second paragraph of Article…

The Financial Public Prosecutor referred to in Article 705 and the public prosecutors with territorial jurisdiction in the inter-regional courts specialising in economic and financial matters provided for in Article 704 shall forward to the Deputy European Public Prosecutor as soon as possible the alerts falling within the scope of the preceding Article and forwarded to them, in accordance with the second sentence of Article 696-111, by the competent national…

The alerts provided for in articles D. 47-1-35 and D. 47-1-36 include at least the following elements: 1° A description of the facts, including an assessment of the damage caused or likely to be caused to the European Union and, where appropriate, to other victims; 2° The possible legal qualification(s); 3° Any available information on potential victims, suspects and any other person involved, in particular if one or more officials…