[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] the European Communities’ financial interests done at Brussels on Pt.6 S.40 29 November 1996; and ‘‘Second Protocol’’ means the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities’ financial interests done at Brussels on 19 June 1997. (2) For the purposes of sections 42(c) and 45(1)(a)— (a) a person benefits from fraud or money laundering if he or she obtains property as a result of or in connection with the commission of an offence under either of those provisions, and (b) a person derives a pecuniary advantage from fraud or money laundering if he or she obtains a sum of money as a result of or in connection with the commission of such an offence. 41.—(1) Subject to the provisions of this Part, the Convention (other than Article 7.2), the First Protocol, the Protocol on Interpretation (other than Article 2(b)) and the Second Protocol (other than Articles 8 and 9) shall have the force of law in the State and judicial notice shall be taken of them. Convention and Protocols to have force of law. (2) Judicial notice shall also be taken of any ruling or decision of, or expression of opinion by, the Court of Justice of the European Communities on any question as to the meaning or effect of any provision of the Convention, the First Protocol, the Protocol on Interpretation and the Second Protocol. (3) For convenience of reference there are set out in Schedules 2 to 9 respectively— (a) the text in the English language of the Convention; (b) the text in the Irish language of the Convention; (c) the text in the English language of the First Protocol; (d) the text in the Irish language of the First Protocol; (e) the text in the English language of the Protocol on Interpretation; (f) the text in the Irish language of the Protocol on Interpretation; (g) the text in the English language of the Second Protocol; (h) the text in the Irish language of the Second Protocol. 42.—A person who— (a) commits in whole or in part any fraud affecting the European Communities’ financial interests, (b) participates in, instigates or attempts any such fraud, or (c) obtains the benefit of, or derives any pecuniary advantage from, any such fraud, 33 Fraud affecting European Communities’ financial interests.

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