Protección de los intereses financieros de la Unión Europea – Lucha contra el fraude: informe anual 2024

Texto tal como lo publica el PE, en inglés.

1. Enmienda 1Rechazada

   Citation 21 a (new)

   Presentada por Carla Tavares · S&D

   Añadido: – having regard to the opinion of the Committee on Budgetary Control, adopted on 4 September 2025 and submitted to Parliament’s Bureau, on the dissolution and final financial report 2024 of the political group Identity and Democracy;

2. Enmienda 2Aprobada

   Recital B a (new)

   Presentada por Carla Tavares · S&D

   Añadido: Ba. whereas the Court of Justice of the European Union has established and confirmed, in various rulings, the clear relationship between respect for the rule of law and the efficient implementation of the EU budget, in accordance with the principles of sound financial management and the protection of the EU’s financial interests;

3. Enmienda 2Aprobada

   Recital B a (new)

   Presentada por Carla Tavares · S&D

   Añadido: Ba. whereas the Court of Justice of the European Union has established and confirmed, in various rulings, the clear relationship between respect for the rule of law and the efficient implementation of the EU budget, in accordance with the principles of sound financial management and the protection of the EU’s financial interests;

4. Enmienda 3Aprobada

   Recital B b (new)

   Presentada por Carla Tavares · S&D

   Añadido: Bb. whereas the Conditionality Regulation empowers the EU to adopt, in a timely manner, proportionate financial measures to safeguard its financial interests where breaches of the rule of law in a Member State affect, or seriously risk affecting, the sound financial management of the EU budget; whereas the regulation was adopted as part of the package on the 2021-2027 multiannual financial framework (MFF), following long and difficult negotiations between the co-legislators, notably because of attempts by some of the Member States to link the negotiations on the MFF with the negotiations on the rule of law conditionality mechanism; whereas the Conditionality Regulation has been binding for all Member States since its entry into force on 1 January 2021;

5. Enmienda 3Aprobada

   Recital B b (new)

   Presentada por Carla Tavares · S&D

   Añadido: Bb. whereas the Conditionality Regulation empowers the EU to adopt, in a timely manner, proportionate financial measures to safeguard its financial interests where breaches of the rule of law in a Member State affect, or seriously risk affecting, the sound financial management of the EU budget; whereas the regulation was adopted as part of the package on the 2021-2027 multiannual financial framework (MFF), following long and difficult negotiations between the co-legislators, notably because of attempts by some of the Member States to link the negotiations on the MFF with the negotiations on the rule of law conditionality mechanism; whereas the Conditionality Regulation has been binding for all Member States since its entry into force on 1 January 2021;

6. Enmienda 4Aprobada

   Paragraph 2 a (new)

   Presentada por Carla Tavares · S&D

   Añadido: 2a. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and protection of the EU’s financial interests in all Member States; considers, furthermore, that, while the Conditionality Regulation is primarily designed to protect the EU budget from risks deriving from breaches of the rule of law, there is merit in exploring ways of strengthening the protection of the EU budget against violations of the other values enshrined in Article 2 TEU; recalls that the EU budget is not neutral to breaches of democracy, equality and fundamental rights, which can have tangible financial implications; is of the opinion that Article 6 of the Financial Regulation provides the legal basis for action in cases of such breaches; invites the Commission to assess the extension of conditionality instruments in cases where serious and systemic violations of other Article 2 TEU values affect the EU budget;

7. Enmienda 4Aprobada

   Paragraph 2 a (new)

   Presentada por Carla Tavares · S&D

   Añadido: 2a. Recalls that the rule of law is one of the founding values of the EU and that respect for the rule of law is an essential prerequisite for the sound financial management and protection of the EU’s financial interests in all Member States; considers, furthermore, that, while the Conditionality Regulation is primarily designed to protect the EU budget from risks deriving from breaches of the rule of law, there is merit in exploring ways of strengthening the protection of the EU budget against violations of the other values enshrined in Article 2 TEU; recalls that the EU budget is not neutral to breaches of democracy, equality and fundamental rights, which can have tangible financial implications; is of the opinion that Article 6 of the Financial Regulation provides the legal basis for action in cases of such breaches; invites the Commission to assess the extension of conditionality instruments in cases where serious and systemic violations of other Article 2 TEU values affect the EU budget;

8. Enmienda 5Rechazada

   Paragraph 25

   Presentada por Carla Tavares · S&D

   25. Emphasises that Eliminado: independent Añadido: free, independent and pluralistic media and investigative journalism Eliminado: could play a role Añadido: are indispensable in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public Eliminado: funds; Añadido: funds as they enable citizens and institutions to hold those in power to account; emphasises the crucial role played by a strong and unhindered civil society, including grassroots movements and community organisations, trade unions, activist groups, human rights defenders and non-governmental organisations, and by independent authorities and ombudspersons, in ensuring the accountability of both state and private actors through their watchdog role;

9. Enmienda 6Rechazada

   Subheading (new) – after paragraph 25

   Presentada por Carla Tavares · S&D

   Añadido: Main threats – rule of law deficiencies

10. Enmienda 7Aprobada

    Paragraph 25 a (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25a. Regrets the fact that, under the Conditionality Regulation, only two formal notifications have been sent and measures have been decided in only a single case, despite successive worrying findings in the Commission’s annual rule of law reports, findings by OLAF that were made public in the Commission’s annual reports on the protection of the EU’s financial interests, and findings by the EPPO that point to budgetary risks in several Member States; underlines that the gap between findings and enforcement undermines the regulation’s credibility and weakens its preventive function in protecting the EU’s financial interests; recalls the ECA warning that decisions on blocking or releasing funds, which require a qualified majority in the Council, are often intertwined with unrelated high-level negotiations that require unanimity; underlines that decisions to protect EU financial interests must be based on technical and legal findings and cannot be subjected to bargaining under the threat of blocking decisions requiring unanimity in the Council;

11. Enmienda 8Aprobada

    Paragraph 25 b (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25b. Emphasises that the Conditionality Regulation must not be used solely as a measure of last resort, since it also allows for partial suspensions at an early stage, namely as soon as rule of law breaches that could seriously risk affecting the EU budget have been identified; calls, in this regard, on the Commission to make full and timely use of the instrument;

12. Enmienda 8Aprobada

    Paragraph 25 b (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25b. Emphasises that the Conditionality Regulation must not be used solely as a measure of last resort, since it also allows for partial suspensions at an early stage, namely as soon as rule of law breaches that could seriously risk affecting the EU budget have been identified; calls, in this regard, on the Commission to make full and timely use of the instrument;

13. Enmienda 9Aprobada

    Paragraph 25 c (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25c. Calls on the Commission to systematically perform cross-checks among infringement proceedings, measures adopted in accordance with Article 6 of the Financial Regulation, and pending conditionality screenings, so that the Member States cannot exploit procedural silos and so that the EU’s financial interests are protected, regardless of the legal instrument used;

14. Enmienda 9Aprobada

    Paragraph 25 c (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25c. Calls on the Commission to systematically perform cross-checks among infringement proceedings, measures adopted in accordance with Article 6 of the Financial Regulation, and pending conditionality screenings, so that the Member States cannot exploit procedural silos and so that the EU’s financial interests are protected, regardless of the legal instrument used;

15. Enmienda 10Aprobada

    Paragraph 25 d (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25d. Reiterates its warning that the reallocation or reshuffling of frozen appropriations to other programmes or objectives exposes EU financial interests to already determined risks; believes that the spirit of the Conditionality Regulation precludes any such transfer and therefore urges the Commission to reject any requests for transfer, to other programmes or to other priorities under the same programme, that would lead to a circumvention of measures under the Conditionality Regulation; reiterates its request that the Commission submit to Parliament the full text of any such transfer request so that democratic scrutiny can precede, not follow, the Commission decision;

16. Enmienda 10Aprobada

    Paragraph 25 d (new)

    Presentada por Carla Tavares · S&D

    Añadido: 25d. Reiterates its warning that the reallocation or reshuffling of frozen appropriations to other programmes or objectives exposes EU financial interests to already determined risks; believes that the spirit of the Conditionality Regulation precludes any such transfer and therefore urges the Commission to reject any requests for transfer, to other programmes or to other priorities under the same programme, that would lead to a circumvention of measures under the Conditionality Regulation; reiterates its request that the Commission submit to Parliament the full text of any such transfer request so that democratic scrutiny can precede, not follow, the Commission decision;

17. Enmienda 11Rechazada

    Subheading (new) after paragraph 31

    Presentada por Carla Tavares · S&D

    Añadido: Additional threats – misuse of EU funds

18. Enmienda 12Aprobada

    Paragraph 32 a (new)

    Presentada por Carla Tavares · S&D

    Añadido: 32a. Recalls that, in accordance with Articles 1.3.2, 2.7.1 and 2.7.2 of the Rules on the Use of Appropriations from Budget Item 400, the former political group Identity and Democracy (the ID Group) submitted its final financial report on 8 October 2024 covering the period from 1 January to 15 July 2024; recalls that Parliament’s administration received the ID Group’s full financial archive in both electronic and paper format and conducted a risk-based ex post verification of the 2024 accounts, focusing on consistency checks and sample testing of high-risk contracts and donations; recalls that Parliament’s administration found that at least EUR 4 333 635.78 of budget item 400 appropriations were unduly spent by the ID Group over the 2019-2024 term, exposing Parliament to a significant financial and reputational risk; notes that shortcomings in public procurement procedures were identified, and represent significant reputational risks for Parliament and for all its political groups and Members;

19. Enmienda 13Aprobada

    Paragraph 32 b (new)

    Presentada por Carla Tavares · S&D

    Añadido: 32b. Notes that the EPPO announced in July 2025 that it had opened an investigation into the alleged misuse of EU funds by the ID Group between 2019 and 2024; stresses that Parliament’s administration has transmitted the case file and is cooperating fully with the EPPO’s investigation; notes that the Bureau wishes to know the outcome of the EPPO’s investigation before taking any recovery action; recommends that the Chief Prosecutor be invited to an in camera hearing with Parliament’s Bureau to provide specific information on the timeline of the investigation; considers that its administration should take urgent and relevant administrative measures to protect the EU’s financial interests and Parliament’s reputation; considers it of the utmost importance that recovery action be started as soon as possible to recover the full amount of ineligible expenditure, in the light of the substantial amount of evidence collected by its Directorate-General for Finance (DG FINS) and in full compliance with Article 3(3) of the Working Arrangement between the European Parliament and the European Public Prosecutor’s Office;

20. Enmienda 14Aprobada

    Paragraph 32 c (new)

    Presentada por Carla Tavares · S&D

    Añadido: 32c. Calls for the Bureau to ensure that the external auditors comply fully with the letter of engagement; calls for the Bureau to strengthen the oversight of external auditors over the political groups by making more hours available for the external auditors to perform their oversight role, and to provide clearer guidance from DG FINS on the correct interpretation of rules for budget item 400 to avoid any discrepancy between the considerations of external auditors and those of DG FINS, in particular as regards procurement; calls for DG FINS to provide the political groups with more training and support on procurement;

21. Enmienda 15Aprobada

    Paragraph 1 a (new)

    Presentada por Gilles Boyer · Renew

    Añadido: 1a. Recalls that the annual PIF report is an important source of information on the protection of the EU’s financial interests; stresses that enhanced transparency is essential, notably through the active participation of civil society and media organisations; emphasises the importance of engaging civil society, the media in general, and investigative journalism in particular, to enhance awareness;

22. Enmienda 16Aprobada

    Paragraph 3

    Presentada por Gilles Boyer · Renew

    3. Underlines that the rule of law is a cornerstone of the Eliminado: EU Añadido: EU, and is essential for protecting Eliminado: EU Añadido: the EU’s financial interests in all Member States; Añadido: emphasises that breaches have tangible implications for the EU budget, notably by weakening control systems, oversight mechanisms and judicial remedies; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU Eliminado: budget; Añadido: budget, including at an early stage; underlines that decisions to protect EU financial interests must be based on technical and legal Eliminado: findings; Añadido: findings and must not be subject to bargaining, in particular under the threat of blocking decisions requiring unanimity in the Council; calls for a consistent and proportionate application of the mechanism; recalls that frozen EU funds should only be released once the necessary reforms have been fully implemented and compliance with the rule of law is ensured; warns that any reallocation or redeployment of such funds entails risks and calls on the Commission to Eliminado: ensure consistent and proportionate use of the mechanism, while respecting Member States’ primary responsibility for upholding rule of law principles and ensuring coherence across EU instruments; Añadido: prevent any circumvention of the Conditionality Regulation;

23. Enmienda 17Aprobada

    Paragraph 25

    Presentada por Gilles Boyer · Renew

    25. Emphasises that independent media and investigative journalism Eliminado: could play a role in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public funds; Añadido: encourages the Commission to support these actors through training programmes, funding, and other measures in line with EU fundamental rights and the rule of law;

24. Enmienda 18Rechazada

    Paragraph 53

    Presentada por Gilles Boyer · Renew

    53. Recalls that the budgetary Añadido: rule of law conditionality mechanism established by the Conditionality Regulation is a legally regulated tool to prevent risks to the EU budget; Eliminado: notes that its application can, however, be justified only where there is a direct, real and demonstrated link between the failures found and the harm to the financial interests of the EU; expresses its concern that any extension of its scope beyond this budgetary purpose would be contrary to the spirit of the Treaties and the principle of proportionality; recalls that the legitimacy of Añadido: recalls that this mechanism is based on a strictly objective application, free from any …

25. Enmienda 21Aprobada

    Paragraph 71

    Presentada por Gilles Boyer · Renew

    … the authorities fail to take effective action against widespread corruption, while ensuring Eliminado: support for citizens; Añadido: that support for citizens, civil society and humanitarian action is preserved;

26. Enmienda 21Aprobada

    Paragraph 71

    Presentada por Gilles Boyer · Renew

    … the authorities fail to take effective action against widespread corruption, while ensuring Eliminado: support for citizens; Añadido: that support for citizens, civil society and humanitarian action is preserved;

27. Enmienda 22Aprobada

    Paragraph 73

    Presentada por Gilles Boyer · Renew

    73. Stresses that Ukraine’s recovery and reconstruction needs are considerable and Eliminado: must be urgently addressed to achieve a lasting peace; Añadido: will require sustained international support over the coming years;

28. Enmienda 23Aprobada

    Paragraph 74

    Presentada por Gilles Boyer · Renew

    … about recent reports of corruption cases, including allegations involving high-level officials in Eliminado: Ukraine; Añadido: Ukraine, while acknowledging the progress made by Ukraine in advancing reforms on anti-corruption, anti-money laundering and accountability; highlights the fact that these efforts were undertaken by Ukraine in the midst of a fully fledged invasion; encourages Ukraine to continue its reforms, including efforts to address the influence …

29. Enmienda 24Aprobada

    Paragraph 77

    Presentada por Gilles Boyer · Renew

    … preventing the circumvention of sanctions and in protecting the EU’s financial interests; Añadido: reiterates the need to strengthen the enforcement of EU sanctions against Russia and Belarus; calls for the Commission to further strengthen controls on EU support to …

30. Enmienda 28Rechazada

    Paragraph 74

    Presentada por Stanisław Tyszka · ESN

    74. Expresses Eliminado: concern about recent reports of corruption cases, Añadido: serious concern about documented cases of corruption, including allegations involving high-level Eliminado: officials in Ukraine; encourages Ukraine to continue its reforms, including efforts to address the influence of oligarchs, and Añadido: Ukrainian officials; recalls that the protection of the EU’s financial interests is a non-negotiable prerequisite for any disbursement of EU funds; calls on the Commission to Eliminado: further strengthen its oversight of EU-funded activities in the country; Añadido: immediately suspend further disbursements under the Ukraine Facility until a comprehensive and independent audit of all funds disbursed to date has been completed and published, and until the Commission has provided Parliament with verified evidence that Ukraine’s anti-corruption institutional framework – including the independent National Anti-Corruption Bureau and the Specialised Anti-Corruption Prosecutor’s Office – is fully operational and effective; considers that continued disbursement in the absence of adequate anti-corruption safeguards would constitute a failure of the EU to do its duty to protect taxpayers’ money; insists that any resumption of payments must be conditional on measurable and independently verified progress in the prosecution of high-level corruption cases and in the dismantling of oligarchic influence over public procurement; calls on the Commission to report to Parliament on a quarterly basis on the state of implementation of anti-corruption conditions under the Ukraine Facility;

31. Enmienda 29Rechazada

    Paragraph 76

    Presentada por Stanisław Tyszka · ESN

    76. Recalls that the Ukraine Facility, established by Regulation (EU) Eliminado: 2024/79227 , Añadido: 2024/79227, is the EU’s main instrument to support Ukraine’s recovery, reconstruction and reforms, providing up to EUR 50 billion for the period 2024-2027; Eliminado: underlines the conditionality linked to the implementation of agreed reforms and respect for EU values; notes the role of the Framework Agreement between the EU and Ukraine28 … the State Audit Service of Ukraine as the national anti-fraud coordination point; Añadido: considers, however, that the existing safeguards are manifestly insufficient in the light of the high-level corruption cases acknowledged in paragraph 74 of this resolution; calls on the Commission to introduce, prior to any further disbursements, mandatory cost-based reimbursement, full public disclosure of final beneficiaries, and direct and unconditional access for OLAF and the EPPO to all relevant procurement and financial data; 27 27 Regulation (EU) 2024/792 of the European Parliament and of the …

32. Enmienda 54Aprobada

    Paragraph 3 a (new)

    Presentada por Daniel Freund · Verts/ALE

    Añadido: 3a. Notes with grave concern the continued deterioration of the rule of law in certain Member States, in particular in Hungary, where systemic risks to the Union’s financial interests have repeatedly been identified, including by the European Court of Auditors, OLAF and the EPPO; recalls that in December 2022, the Council suspended EUR 6.3 billion in cohesion funds for Hungary under the Conditionality Regulation, and that substantial amounts remain frozen due to unresolved concerns over public procurement and anti-corruption frameworks; stresses that these findings are not political but based on objective, documented and repeatedly verified evidence; reiterates that rule-of-law conditionality is not a political instrument but a safeguard for the Union budget, to be applied consistently wherever risks materialise;

33. Enmienda 55Aprobada

    Paragraph 25 a (new)

    Presentada por Daniel Freund · Verts/ALE

    Añadido: 25a. Recognises the essential role played by civil society organisations, non-governmental organisations and trade unions in monitoring the use of Union funds, reporting suspected fraud, supporting whistleblowers and providing independent scrutiny that complements the work of EU anti-fraud bodies; rejects any attempts to instrumentalise concerns about the use of Union funds by non-governmental organisations to justify generalised restrictions on civil society; recalls that disproportionate restrictions on civil society organisations are themselves a red flag for the deterioration of the rule of law;

34. Enmienda 55Rechazada

    Paragraph 25 a (new)

    Presentada por Daniel Freund · Verts/ALE

    Añadido: 25a. Recognises the essential role played by civil society organisations, non-governmental organisations and trade unions in monitoring the use of Union funds, reporting suspected fraud, supporting whistleblowers and providing independent scrutiny that complements the work of EU anti-fraud bodies; rejects any attempts to instrumentalise concerns about the use of Union funds by non-governmental organisations to justify generalised restrictions on civil society; recalls that disproportionate restrictions on civil society organisations are themselves a red flag for the deterioration of the rule of law;

35. Enmienda 60Aprobada

    Paragraph 54 b (new)

    Presentada por Daniel Freund · Verts/ALE

    Añadido: 54b. Recalls that on 31 March 2025, the Paris Criminal Court convicted Marine Le Pen, eight other former Members of the European Parliament from the Rassemblement National party and 12 parliamentary assistants for the misappropriation of public funds, finding that, between 2004 and 2016, European Parliament funds intended for parliamentary assistants were systematically diverted to finance the party’s domestic political activities through fictitious contracts; notes that the total damage to the European Parliament’s budget was estimated at EUR 4.8 million; stresses that this ruling, together with the EPPO’s ongoing investigation into the now-defunct European Parliament political group, Identity and Democracy, illustrates the systemic risks posed to the EU’s financial interests by the organised misuse of parliamentary allowances, and underlines the imperative of swift and effective recovery procedures, irrespective of the political affiliation of the beneficiaries concerned;

36. Enmienda 64Aprobada

    Paragraph 40 a (new)

    Presentada por Pasquale Tridico, Giuseppe Antoci, Lucia Annunziata +51 · Members

    Añadido: 40 a. Reiterates the importance of protecting the Union’s financial interests from infiltration by organised crime; underlines, in this regard, the need for robust preventive mechanisms based on systematic ex ante verification, including anti-mafia certification and enhanced due diligence checks on ownership structures and subcontracting chains; calls on the Commission and the Member States to promote the establishment of effective, proportionate and, where appropriate, harmonised screening measures applicable to all legal and natural persons participating in EU-funded projects, irrespective of the financial value involved, with a view to preventing the misuse of Union funds