Anti-Fraud Measures Taken By Member States
| Year | 2022 |
8
3. Anti-Fraud Measures Taken by Member States
3.1. Austria
3.1.1. NAFS
On June 30, 2022, Austria adopted a sectoral national anti-fraud strategy, covering its whole territory.
It focuses on EU cohesion policy, agricultural, and fisheries funds. Expanding this NAFS’s sectoral
coverage is, however, not foreseen.
3.1.2. Measures
In 2022, Austria continued to update its administrative anti-fraud measures, focusing on the prevention
and detection of fraud against European cohesion policy and agricultural funds. Jointly, the single and
packaged measures comprehensively strengthened all but one stage of the anti-fraud cycle.
3.1.2.1. Administrative Package for more Comprehensive Expenditure Audits
Anti-Fraud Measure #1 Taken by Austria in 2022
Single /
Package
Type
New /
Update
Stage in Anti-
Fraud Cycle
Horizontal
/ Sectoral
Area
Scope
Reason / Expected Result
Package
Administrative
Update
Fraud
prevention
Sectoral:
Cohesion
Policy
Public procurement;
Conflict of interest;
Shared management
and control of EU
funds; Anti-fraud or
anticorruption strategy.
Eligibility criteria;
Management of
funds; On the spot
checks;
Irregularities
reporting;
Recovery.
Cross-cutting measure,
multi-agency measure/
measure with impact on
various bodies for
monitoring the proper use
of funds and the
notification of identified
irregularities.
Fraud
Detection
Recovery and
Sanction
The first of the two administrative measures reported, is a package that, similarly to 2021, aims to
decrease irregularities thorough expense checks. Targeting exclusively EU cohesion policy funds, the
initiative seeks to improve prevention, detection, recovery, and sanctioning of fraud by controlling and
safeguarding the use of funds and reported irregularities. To this end, the administrative update foresees
that relevant administrative bodies audit all expenses that beneficiaries submit fully.
3.1.2.2. Administrative Measure for more Complete Transaction Records
Anti-Fraud Measure #2 Taken by Austria in 2022
Single /
Package
Type
New /
Update
Stage in Anti-
Fraud Cycle
Horizontal /
Sectoral
Area
Scope
Reason / Expected
Result
Single
Administrative
Update
Fraud
Prevention
Sectoral:
Agriculture
Shared management
and control of EU
funds.
Eligibility criteria;
Monitoring/desk
checks.
To clarify or
consolidate
existing rules.
Fraud
Detection
Austria’s second administrative update is a single measure that clarifies and consolidates an existing
rule to better prevent and detect fraud against EU agricultural funds. The alteration concerns the Special
Directive for Austria’s rural development program between 2014 and 2020. It, more specifically,
introduces the obligation to either maintain records of all transactions associated with a project, or to
use an alternative but equivalent accounting code.
9
3.2. Belgium
3.2.1. NAFS
Belgium does not currently have a national anti-fraud strategy. Nevertheless, it reported that
preparations for establishing such a wholesome strategy was ongoing. The Belgian national anti-fraud
strategy has already been discussed at the latest 2022 Belgian AFCOS meeting. It has been agreed that
statutory changes will form its basis, while special attention will be paid to Recovery and Resilience
Facility associated risks. The latter could be adequately accounted for by integrating the Early Detection
and Exclusion System data base into the ongoing fraud prevention culture.
3.2.2. Measures
In 2022, Belgium put three anti-fraud measures into place, mostly packages of new legislation or acts.
While the sectoral legislative measure focused on fraud detection, investigation and prosecution, the
reported legislative package cut across sectors, fostering fraud prevention and detection. The only non-
legislative measure reported by Belgium was an organisational update to RRF funds management in
Wallonia, strengthening the investigation and prosecution of fraud against them.
3.2.2.1. Legislative Package for more Comprehensive VAT Records and Effective Penalties
Anti-Fraud Measure #1 Taken by Belgium in 2022
Single /
Package
Type
New /
Update
Stage in Anti-Fraud
Cycle
Horizontal
/ Sectoral
Area
Scope
Reason / Expected Result
Package
Legislative
New
Fraud Detection
Sectoral:
Tax Fraud
Antifraud or
anticorruption
strategy.
Competences;
Powers.
To clarify or consolidate
existing rules; To remedy
flaws.
Investigation and
Prosecution
The first of two new legislative packages aims to improve tax fraud detection, its investigation and
prosecution by clarifying the relevant existing rules and correcting flaws. Dating 20 November, 2022,
the law on various fiscal and financial provisions, in Articles 91, 103, and 104, introduces a VAT
penalty payment mechanism. It further alters the time constraints for investigations as well as the
conservation of books and books in the value added tax code.
3.2.2.2. Legislative Package for a Higher Level of Protection for Whistleblowers
Anti-Fraud Measure #2 Taken by Belgium in 2022
Single /
Package
Type
New /
Update
Stage in Anti-
Fraud Cycle
Horizontal /
Sectoral
Area
Scope
Reason / Expected Result
Package
Legislative
New
Fraud
Prevention
Horizontal
Whistle-
blowers
Competences; Powers; Other
administrative penalties;
Criminal sanctions; Other.
To enforce the rules in
line with developments in
EU law
Fraud
Detection
The second of two new legislative packages is horizontal rather than sector oriented, generally
endorsing whistleblowers’ protection for a stronger bottom-up approach to fraud prevention and
detection. It encompasses two laws that became effective on January 1, 2023.
The first measure, of 28 November, 2022, transposes the European Whistleblowing Directive,
establishing shared minimum standards that guarantee a high level of protection to those who report
breaches of Union and national law.
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The second measure, the Law of 8 December, 2022, regulates reporting channels and the protection of
whistle blowers in the public sector. Beyond the federal public administration and police, the law applies
to strategic bodies, too, implementing a recent Group of States against Corruption recommendation to
Belgium
2
.
3.2.2.3. Organisational Measure for Improved Interagency Information Flows
Anti-Fraud Measure #3 Taken by Belgium in 2022
Single /
Package
Type
New /
Update
Stage in Anti-
Fraud Cycle
Horizontal /
Sectoral
Area
Scope
Reason /
Expected
Result
Single
Organisational
Update
Investigation and
Prosecution
Sectoral:
Recovery and
Resilience
Facility
Public procurement;
Conflict of interest; Fraud
definition; Shared
management and control
of EU funds.
Reorganisation of
existing bodies;
Inter- agency
cooperation.
Increased
resources
Belgium’s third and final measure during the 2022 reporting year was a single organisational update
that integrated Wallonian bodies in charge of RRF funds into an existing ‘OLAF working group’ to
facilitate interagency cooperation through improved information flows. More specifically, the working
group comprises all functional administrations relevant to European Regional Development Fund
(ERDF) and RRF expenditure in Wallonia, intermediary bodies, the European Social Fund (ESF)
agency, audit authorities, and experts. Quarterly, each entity notifies irregularities and suspected
irregularities/fraud. These instances are then thoroughly discussed when the working group meets,
ensuring that this and any other information on the fight against fraud, corruption, and conflict of
interest is disseminated amongst relevant stakeholders.
3.3. Bulgaria
3.3.1. NAFS
Since November 12, 2020, Bulgaria has had a cross-cutting national anti-fraud strategy, covering the
EU’s financial interest and the whole national territory.
3.3.2. Measures
In 2022, anti-fraud action in Bulgaria was predominantly legislative, revolving around fraud detection
and prevention as well as its investigation and prosecution, but covering the whole anti-fraud cycle.
Two single legislative measures, updated existing acts, the first focusing on agricultural, fisheries,
cohesion, Fund for European Aid to the Most Deprived (FEAD), and Asylum, Migration and Integration
(AMIF) funds, and the second cross-cutting. The third legislative measure was accompanied by
administrative changes toward comprehensively protecting EU RRF funds.
3.3.2.1. Legislative Measure for an Improved EU Fund Management Capacity at all Levels
Anti-Fraud Measure #1 Taken by Bulgaria in 2022
Single /
Package
Type
New /
Update
Stage in Anti-Fraud
Cycle
Horizontal / Sectoral
Area
Scope
Reason / Expected
Result
Single
Legislative
Update
Fraud Prevention
Sectoral:
Agriculture,
Fisheries; Cohesion
policy; Fund for the
most deprived;
Migration and
asylum.
Shared
management
and control of
EU funds.
Competences;
Powers;
Recovery.
To enforce the rules in
line with
developments in EU
law.
Fraud Detection
Investigation and
Prosecution
2
see GrecoEvalRep (2019)3 Report, p.29, §128
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