Judgment of the Court of First Instance, Ismeri Europa v Court of Auditors, Case T-277/97 (15 June 1999)
Texte First judgment directly concerning the auditing powers of the Court of Auditors. According to the Court of First Instance, the Court of Auditors must report any irregularities which it discovers in the course of its control duties, regardless of whether or not fraud is involved. It is not the responsibility of the Court to establish whether or not an irregularity constitutes fraud. The Court of Auditors nevertheless plays an important role in the fight against fraud. It contributes to its prevention and detection, since its reports may be of help in subsequent investigations. The role of the Court of Auditors in the prevention of fraud was confirmed by the Treaty of Amsterdam (Article 248(2) and Article 280(4) of the EC Treaty).
Source et copyright
Source: Reports of Cases before the Court of Justice and the Court of First Instance. 1999. [s.l.].
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