[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] Article 4 Jurisdiction 1. Each Member State shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Article 1 and 2 (1) when: — fraud, participation in fraud or attempted fraud affecting the European Communities’ financial interests is committed in whole or in part within its territory, including fraud for which the benefit was obtained in that territory, — a person within its territory knowingly assists or induces the commission of such fraud within the territory of any other State, — the offender is a national of the Member State concerned, provided that the law of that Member State may require the conduct to be punishable also in the country where it occurred. 2. Each Member State may declare, when giving the notification referred to in Article 11 (2), that it will not apply the rule laid down in the third indent of paragraph 1 of this Article. Article 5 Extradition and prosecution 1. Any Member State which, under its law, does not extradite its own nationals shall take the necessary measures to establish its jurisdiction over the offences it has established in accordance with Articles 1 and 2 (1), when committed by its own nationals outside its territory. 2. Each Member State shall, when one of its nationals is alleged to have committed in another Member State a criminal offence involving the conduct described in Articles 1 and 2 (1), and it does not extradite that person to that other Member State solely on the ground of his or her nationality, submit the case to its competent authorities for the purpose of prosecution if appropriate. In order to enable prosecution to take place, the files, information and exhibits relating to the offence shall be transmitted in accordance with the procedures laid down in Article 6 of the European Convention on Extradition. The requesting Member State shall be informed of the prosecution initiated and of its outcome. 3. A Member State may not refuse extradition in the event of fraud affecting the European Communities’ financial interests for the sole reason that it concerns a tax or customs duty offence. 4. For the purposes of this Article, a Member State’s own nationals shall be construed in accordance with any declaration made by it under Article 6 (1) (b) of the European Convention on Extradition and with paragraph 1 (c) of the Article. 51 Sch.2