Act No. 34 / 2023 Coll.
Law on the coordination of cooperation with the European Anti-Fraud Office
Valid
Effective from 01.04.2023
34
THE LAW
of 25 January 2023
on the coordination of cooperation with the European Anti-Fraud Office
Parliament has decided on this law of the Czech Republic:
Subject matter
(1) This law provides for the coordination of cooperation with the European Anti-Fraud Office (m2) following the directly applicable European Union1.
(2) This law does not apply in international cooperation
(a) in criminal matters; and
(b) in the management of taxes, fees and other similar cash transactions under the directly applicable European Union Regulation (3).
Definition of certain terms
For the purposes of this Act:
(a) by investigating the European Anti-Fraud Office, investigations conducted under Regulation (EU, Euratom) No 883 / 2013 of the European Parliament and of the Council;
(b) fraud, corruption or any other infringement affecting the financial interests of the European Union and the European Atomic Energy Community pursuant to Article 2 (3) of Regulation (EU, Euratom) No 883 / 2013 of the European Parliament and of the Council;
(c) by the requested person:
1. bank,
2. a foreign bank which carries out its activities on the territory of the Czech Republic through a branch,
3. savings and credit cooperatives;
4. electronic money institution, foreign electronic money institution, small-scale electronic money issuer, payment institution, foreign payment institution and small-scale payment service provider to which the Czech National Bank has assigned the code of payment,
5. the holder of a postal licence, the postal licence of which explicitly contains the service of delivery of the cash amount by postal order,
(d) cash transactions
1. payment transactions under the law governing payment;
2. deposit of funds into a payment account other than a payment account under the law governing payment or withdrawal of funds from that account;
3. payment made through cheques, notes or travel cheques;
4. payment by postal order under the Law governing postal services; or
5. Payment made between the requested persons on their own account.
Competent authority
The coordination of cooperation with the European Anti-Fraud Office shall be provided by the Ministry of Finance in the framework of the implementation of the Anti-Fraud Coordination Service under Regulation (EU, Euratom) No 883 / 2013 of the European Parliament and of the Council ("the Coordination Service ').
Powers of the Ministry of Finance in the framework of the coordination service
Ministry of Finance in the framework of the coordination service
(a) provide the necessary synergies in the investigation of the European Anti-Fraud Office or its activities to determine whether fraud has been committed;
(b) cooperate, for the purposes of investigations by the European Anti-Fraud Office or its activities to determine whether fraud has taken place, with other public administration authorities in order to ensure the necessary documentation concerning assistance provided to the beneficiary by European Union funds or instruments;
(c) procure and transmit, for the purposes of investigations by the European Anti-Fraud Office, the information available in the central account and security deposit box records under the Central Account Records Act;
(d) provide, for the purposes of investigations by the European Anti-Fraud Office of the requested persons, records of cash transactions and transmit them to that Office;
(e) transmit the documentation referred to in (b) and the documents and information relating to the fight against fraud to the European Anti-Fraud Office;
(f) inform the European Anti-Fraud Office of the measures taken and of the facts found on the basis of the information received which the European Anti-Fraud Office dealt with before the start of the external investigation (4);
(g) inform the European Anti-Fraud Office of the measures taken on the basis of the information received from the European Anti-Fraud Office in external investigations;
(h) is the competent authority for the receipt of final reports and information from investigations by the European Anti-Fraud Office, including relevant recommendations;
(i) send a final decision to the European Anti-Fraud Office at the request of the European Anti-Fraud Office as soon as the relevant judicial proceedings have been terminated and the final judicial decision has been published.
Treatment of cash transaction records
(1) The Ministry of Finance shall, in the framework of the coordination service, record the cash transactions referred to in Article 4 (d) from the requested person upon written request.
(2) The requested person shall provide the Ministry of Finance with the cash transaction records referred to in Article 4 (d) in electronic form within 10 working days of the date of receipt of his request, unless the Ministry of Finance has set a longer deadline in the framework of the coordination service.
(3) Upon reasoned written request by the requested person, no later than 3 working days before the end of the period referred to in paragraph 2, the Ministry of Finance may, within the framework of the exercise of the coordination service, extend that period accordingly; taking into account the extent and complexity of the acquisition of the required cash transaction records.
Silence
(1) A person in a fundamental employment relationship with the requested person and members of the statutory or supervisory body of that requested person are under an obligation to remain silent about the facts which they have learned in carrying out activities in the course of carrying out duties under this law.
(2) The obligation to maintain confidentiality does not apply to information known to the public.
(3) An infringement of the obligation to remain silent shall not constitute a breach of the publication of general information obtained in the performance of obligations under this Act which does not imply the persons concerned.
(4) Non-compliance with the obligation to maintain confidentiality shall not be subject to the provision of information by a person performing in the Ministry of Finance in the framework of the coordination service
(a) another person exercising this kind of government;
(b) to the person entitled in carrying out his duties in archiving matters.
(5) The obligation of the person referred to in paragraph 1 to remain silent shall continue to apply even if the person ceases to participate in the performance of his or her duties under this law or if his or her duties cease.
(6) The Ministry of Finance will not provide, under the Freedom of Information Act, data pursuant to Article 4 (c) and (d) which it has provided for the purposes of investigations by the European Anti-Fraud Office.
Processing of personal data
(1) To the extent necessary to ensure the synergies required by the European Anti-Fraud Office, the Ministry of Finance shall process personal data obtained at the request of the European Anti-Fraud Office in the framework of the coordination service.
(2) The Ministry of Finance in the framework of the exercise of the coordination service shall ensure that the personal data obtained are deleted without undue delay after the purpose of providing support to the Ministry of Finance in the framework of the coordination service at the request of and within the limits of the European Anti-Fraud Office.
Transfers
(1) A natural person pursuant to § 6 (1) or (5) commits an offence by violating the obligation to remain silent pursuant to § 6.
(2) A requested person pursuant to § 2 (c) (4) or (5) shall commit an offence by failing to provide the Treasury with a cash transaction record provided pursuant to § 5 (1) in the manner or within the period referred to in § 5 (2) or (3).
(3) A fine of up to CZK 1 000 000 may be imposed for the offence referred to in paragraph 1.
(4) A fine of up to CZK 20 000 000 may be imposed for the offence referred to in paragraph 2.
(5) The transfers referred to in paragraphs 1 and 2 are discussed by the Ministry of Finance.
Efficacy
That law shall take effect on the first day of the second calendar month following its publication.
Pekarová Adamová v. r.
Zeman v. r.
Fiala v. r.
1) Regulation (EU, Euratom) No 883 / 2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073 / 1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074 / 1999, as amended.
2) Commission Decision 1999 / 352 / EC, ECSC, Euratom of 28 April 1999 establishing the European Anti-Fraud Office (OLAF), as amended.
(3) Council Regulation (EC) No 515 / 97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and their cooperation with the Commission to ensure the proper application of customs and agricultural legislation, as amended. Council Regulation (EU) No 904 / 2010 of 7 October 2010 on administrative cooperation and the fight against fraud in the field of value added tax, as amended.
4) Article 3 of Regulation (EU, Euratom) No 883 / 2013 of the European Parliament and of the Council.
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Regulation Information
| Citation | Act No. 34 / 2023 Coll., on the Coordination of Cooperation with the European Anti-Fraud Office |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.02.2023 |
|---|---|
| Effective from | 01.04.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 218
The regulation text is for informational purposes only.
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