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View Treaty - General Data

GENERAL DATA
Type of Agreement
Bilateral
Official Title
Cooperation Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests
Place of Signature
Luxembourg
Date of Signature
26/10/2004
Date of Entry Into Force
Pending
Duration
Indefinite
Agreement Suspension Justification
 
Objective of Agreement

To extend administrative and judicial assistance in criminal matters between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other part, so as to combat the illegal activities, detrimental of the Parties' financial interest, covered by the Agreement.

Remarks

Pending the ratification by all EU Member States, the Agreement is provisionally applicable between all States that ratified it (see Declaration below). Declaration: "The European Community declares that, until the entry into force of the Agreement, it shall consider itself bound by the Agreement, within the limits of its competence, in its relations with any other Contracting Party having made the same declaration, in accordance with Article 44(3) of the Agreement." By virtue of Article 47(1) of the Agreement any future Member State of the EU may become contracting Party by written notification. Through the agreement, both sides undertake to grant each other full judicial cooperation and administrative assistance on fraud and all other illegal activities, including customs and indirect tax offences in connection with the trade of goods and services. The agreement also provides for improvements in cooperation against money laundering, covering in particular serious cases of fraud and smuggling. Title I deals with the general provisions applicable to the following two titles: administrative assistance (Title II) and mutual judicial assistance (Title III). The last Title (IV) contains the final provisions. The Final Act contains a joint declaration on money laundering and on cooperation by the Swiss Confederation with Eurojust and, if possible, with the European Judicial Network, as well as an Agreed Minute to combat fraud and any other illegal activity to the detriment of the parties' financial interests. The agreement is designed to combat fraud at every stage: administrative and criminal prevention, detection, investigation, prosecution and enforcement. Yet it is applicable only in very specific cases such as:

• trade in goods contrary to customs and agricultural legislation;

• trade contrary to tax legislation applicable to value added tax, special taxes on consumption and excise duties;

• the charging or retention of funds - including their use for purposes other than those for which they were initially granted - from the budget of the Contracting Parties or budgets managed by them or on their behalf, such as grants and refunds;

• procedures for the award of contracts by the contracting parties.

In order to implement the Agreement effectively, special forms of cooperation are provided for. They consist in:

• joint cross-border operations: where the financial interests of one of the contracting parties are at risk in the event of the import, export or transit of goods, the parties may agree to conduct joint cross-border operations;

• joint special investigation teams;

• liaison officers: the contracting parties may agree to second liaison officers to each other's competent department.

See in View Other Relevant Treaty Information a Notice concerning the application between the European Community and the Swiss Confederation of the Cooperation Agreement…by virtue of Article 44(3) of the Agreement (OJ L177/7 of 08/07/2009) and a chart on Applicable between Member States.

OJ Number
L46
OJ Date
17/02/2009
OJ Page
8
Parties to the Agreement
European Community
Malta
Denmark
Switzerland
Slovakia
Poland
Austria
Ireland
Czech Republic
Hungary
Latvia
Germany
Cyprus
Portugal
Finland
Sweden
Belgium
France
Lithuania
Spain
Estonia
Luxembourg
Italy
Slovenia
Greece
Netherlands
United Kingdom
Bulgaria
Romania
Authentic Texts
English
Slovenian
Portuguese
Slovakian
Swedish
Hungarian
Polish
Greek
Dutch
Lithuanian
Czech
Finnish
French
Danish
Italian
German
Estonian
Spanish
Latvian
Maltese
Subject Matters
7206.913-Western Europe
758-Fraud
Clause(s)
Management
Joint Committee (Article 39)
Specific Links
http://europa.eu/scadplus/leg/fr/lvb/l33307.htm