[No. 50.] Sch.3 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] Airteagal 13 Taiscı́ 1. Is é Ardrúnaı́ Chomhairle an Aontais Eorpaidh taiscı́ an Choinbhinsiúin seo. 2. Foilseoidh an taiscı́ in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an gCoinbhinsiún seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra eile a bhaineann leis an gCoinbhinsiún seo. Section 41. SCHEDULE 4 Text in the English language of 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 27 September 1996 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 THE HIGH CONTRACTING PARTIES to this Protocol, Member States of the European Union, REFERRING to the Act of the Council of the European Union of 27 September 1996, DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities; RECOGNIZING the importance of the Convention on the protection of the European Communities’ financial interests of 26 July 1995 for combating fraud affecting Community revenue and expenditure; AWARE that the financial interests of the European Communities may be damaged or threatened by other criminal offences, particularly acts of corruption by or against national and Community officials, responsible for the collection, management or disbursement of Community funds under their control; CONSIDERING that people of different nationalities, employed by different public agencies or bodies, may be involved in such corruption and that, in the interests of effective action against such corruption with international ramifications, it is important for their reprehensible nature to be perceived in a similar manner under Member States’ criminal laws; NOTING that several Member States’ criminal law on crime linked to the exercise of public duties in general and concerning corruption in particular covers only acts committed by or against their national officials and does not cover, or covers only in exceptional cases, conduct involving Community officials or officials of other Member States; CONVINCED of the need for national law to be adapted where it does not penalize acts of corruption that damage or are likely to 60

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