Study on the impact of the different policy options to protect the financial interest of the Union by means of criminal law, including the possibility of establishing a European public prosecutor’s office (EPPO)

The focus of this study is the protection of the EU financial interests by means of criminal law. In particular, this study addresses the specific need to ensure consistent, coherent and effective investigation and prosecution of crimes against the EU financial interests by means of establishing a European Public Prosecutor’s Office (EPPO).

For this study the Commission requested a detailed analysis of the relevant facts and figures concerning the possible setting up of an EPPO, as well as the political, legal and economic advantages of different policy options. The key objective, therefore, is to define and assess policy options that address the need to ensure consistent, coherent and effective investigation and prosecution of crimes that affect the financial interests of the EU and to analyse the costs and benefits that these policy options would produce.

For the fulfilment of this key objective, we formulated four research questions:

(i) Are the financial interests of the EU sufficiently protected under the current arrangements?

(ii) What is the magnitude of the prejudice caused to the European taxpayers as result of PIF offences?

(iii) What are the legal and institutional implication of the policy options, the effectiveness in terms of achievement of the policy objectives and the impact on fundamental rights of each of the policy options?

(iv) What are the financial costs and benefits of each of the policy options?