Overview & Key Provisions: Protocol on EU Financial Interests, Study notes of Criminal Justice

Download Overview & Key Provisions: Protocol on EU Financial Interests and more Study notes Criminal Justice in PDF only on Docsity! ———————— Number 50 of 2001 ———————— CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 ———————— ARRANGEMENT OF SECTIONS PART 1 Preliminary Section 1. Short title and commencement. 2. Interpretation (general). 3. Repeals, etc. PART 2 Theft and Related Offences 4. Theft. 5. Exceptions to theft. 6. Making gain or causing loss by deception. 7. Obtaining services by deception. 8. Making off without payment. 9. Unlawful use of computer. 10. False accounting. 11. Suppression, etc., of documents. 12. Burglary. 13. Aggravated burglary. 14. Robbery. 15. Possession of certain articles. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. 2 PART 3 Handling, etc. Stolen Property and other Proceeds of Crime Section 16. Interpretation (Part 3). 17. Handling stolen property. 18. Possession of stolen property. 19. Withholding information regarding stolen property. 20. Scope of offences relating to stolen property. 21. Amendment of section 31 of Criminal Justice Act, 1994. 22. Amendment of section 56A of Criminal Justice Act, 1994. 23. Amendment of Criminal Justice Act, 1994. PART 4 Forgery 24. Interpretation (Part 4). 25. Forgery. 26. Using false instrument. 27. Copying false instrument. 28. Using copy of false instrument. 29. Custody or control of certain false instruments, etc. 30. Meaning of ‘‘false’’ and ‘‘making’’. 31. Meaning of ‘‘prejudice’’ and ‘‘induce’’. PART 5 Counterfeiting 32. Interpretation (Part 5). 33. Counterfeiting currency notes and coins. 34. Passing, etc. counterfeit currency notes or coins. 35. Custody or control of counterfeit currency notes and coins. 36. Materials and implements for counterfeiting. 37. Import and export of counterfeits. 38. Certain offences committed outside the State. 39. Measures to detect counterfeiting. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. SCHEDULE 7 Text in the Irish language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests done at Brussels on 29 November 1996 SCHEDULE 8 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’ fin- ancial interests done at Brussels on 19 June 1997 SCHEDULE 9 Text in the Irish 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 fin- ancial interests done at Brussels on 19 June 1997 ———————— 5 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. 6 Acts Referred to ACC Bank Acts, 1978 to 2001 Bail Act, 1997 1997, No. 16 Building Societies Act, 1989 1989, No. 17 Central Bank Act, 1971 1971, No. 24 Central Bank Act, 1997 1997, No. 8 Coinage Offences Act, 1861 24 & 25 Vict., c. 99 Continental Shelf Act, 1968 1968, No. 14 Credit Union Act, 1997 1997, No. 15 Criminal Evidence Act, 1992 1992, No. 12 Criminal Justice Act, 1951 1951, No. 2 Criminal Justice Act, 1984 1984, No. 22 Criminal Justice Act, 1994 1994, No. 15 Criminal Justice (Miscellaneous Provisions) Act, 1997 1997, No. 4 Criminal Justice (Public Order) Act, 1994 1994, No. 2 Criminal Law (Jurisdiction) Act, 1976 1976, No. 14 Criminal Procedure Act, 1967 1967, No. 12 Debtors (Ireland) Act, 1872 35 & 36 Vict., c. 57 Defence Act, 1954 1954, No. 18 Ethics in Public Office Act, 1995 1995, No. 22 European Communities Acts, 1972 to 1998 Extradition Act, 1965 1965, No. 17 Falsification of Accounts Act, 1875 38 & 39 Vict., c. 24 Forgery Act, 1861 24 & 25 Vict., c. 96 Forgery Act, 1913 3 & 4 Geo. 5, c. 27 Gaming and Lotteries Act, 1956 1956, No. 2 Larceny Act, 1861 24 & 25 Vict., c. 96 Larceny Act, 1916 6 & 7 Geo. 5, c. 50 Larceny Act, 1990 1990, No. 9 Married Women’s Status Act, 1957 1957, No. 5 Official Secrets Act, 1963 1963, No. 1 Police (Property) Act, 1897 Ch. 30 Road Traffic Act, 1961 1961, No. 24 Sale of Goods Act, 1893 56 & 57 Vict., c. 71 Summary Jurisdiction (Ireland) Act, 1862 24 & 25 Vict., c. 50 Taxes Consolidation Act, 1997 1997, No. 39 Trustee Savings Banks Acts, 1989 and 2001 ———————— Number 50 of 2001 ———————— CRIMINAL JUSTICE (THEFT AND FRAUD OFFENCES) ACT, 2001 ———————— AN ACT TO AMEND THE LAW RELATING TO STEALING AND RELATED OFFENCES AND THEIR INVESTI- GATION AND TRIAL; TO GIVE THE FORCE OF LAW TO PROVISIONS OF THE CONVENTION ON THE PRO- TECTION OF THE EUROPEAN COMMUNITIES’ FINAN- CIAL INTERESTS DONE AT BRUSSELS ON 26 JULY 1995 AND THE THREE PROTOCOLS TO THAT CONVEN- TION; AND TO PROVIDE FOR CONSEQUENTIAL AND RELATED MATTERS. [19th December, 2001] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: PART 1 Preliminary 1.—(1) This Act may be cited as the Criminal Justice (Theft and Fraud Offences) Act, 2001. (2) Subject to subsection (3), this Act shall come into operation on such day or days as may be appointed by order or orders made by the Minister, either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act. (3) Parts 5 and 7 and sections 23, 53, 58 and 60(1) shall come into operation on the passing of this Act. 2.—(1) In this Act— ‘‘appropriates’’ has the meaning given to it by section 4(5); ‘‘deception’’ has the meaning given to it by subsection (2); ‘‘dishonestly’’ means without a claim of right made in good faith; ‘‘document’’ includes— (a) a map, plan, graph, drawing, photograph or record, or (b) a reproduction in permanent legible form, by a computer or other means (including enlarging), of information in non- legible form; 7 Short title and commencement. Interpretation (general). [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Theft. 10 PART 2 Theft and Related Offences 4.—(1) Subject to section 5, a person is guilty of theft if he or she dishonestly appropriates property without the consent of its owner and with the intention of depriving its owner of it. (2) For the purposes of this section a person does not appropriate property without the consent of its owner if— (a) the person believes that he or she has the owner’s consent, or would have the owner’s consent if the owner knew of the appropriation of the property and the circumstances in which it was appropriated, or (b) (except where the property came to the person as trustee or personal representative) he or she appropriates the prop- erty in the belief that the owner cannot be discovered by taking reasonable steps, but consent obtained by deception or intimidation is not consent for those purposes. (3) (a) This subsection applies to a person who in the course of business holds property in trust for, or on behalf of, more than one owner. (b) Where a person to whom this subsection applies appropri- ates some of the property so held to his or her own use or benefit, the person shall, for the purposes of subsection (1) but subject to subsection (2), be deemed to have appropriated the property or, as the case may be, a sum representing it without the consent of its owner or owners. (c) If in any proceedings against a person to whom this sub- section applies for theft of some or all of the property so held by him or her it is proved that— (i) there is a deficiency in the property or a sum rep- resenting it, and (ii) the person has failed to provide a satisfactory expla- nation for the whole or any part of the deficiency, it shall be presumed, until the contrary is proved, for the purposes of subsection (1) but subject to subsection (2), that the person appropriated, without the consent of its owner or owners, the whole or that part of the deficiency. (4) If at the trial of a person for theft the court or jury, as the case may be, has to consider whether the person believed— (a) that he or she had not acted dishonestly, or (b) that the owner of the property concerned had consented or would have consented to its appropriation, or (c) that the owner could not be discovered by taking reasonable steps, [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. the presence or absence of reasonable grounds for such a belief is a matter to which the court or jury shall have regard, in conjunction with any other relevant matters, in considering whether the person so believed. (5) In this section— ‘‘appropriates’’, in relation to property, means usurps or adversely interferes with the proprietary rights of the owner of the property; ‘‘depriving’’ means temporarily or permanently depriving. (6) A person guilty of theft is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. 5.—(1) Where property or a right or interest in property is or purports to be transferred for value to a person acting in good faith, no later assumption by that person of rights which that person believes himself or herself to be acquiring shall, by reason of any defect in the transferor’s title, amount to theft of the property. (2) A person cannot steal land, or things forming part of land and severed from it by or under his or her directions, except where the person— (a) being a trustee, personal representative or other person authorised by power of attorney or as liquidator of a company or otherwise to sell or dispose of land owned by another, appropriates the land or anything forming part of it by dealing with it in breach of the confidence reposed in him or her, or (b) not being in possession of the land, appropriates anything forming part of the land by severing it or causing it to be severed, or after it has been severed, or (c) being in possession of the land under a tenancy or licence, appropriates the whole or part of any fixture or structure let or licensed to be used with the land. (3) For the purposes of subsection (2)— (a) ‘‘land’’ does not include incorporeal hereditaments, ‘‘tenancy’’ means a tenancy for years or any less period and includes an agreement for such a tenancy, ‘‘licence’’ includes an agreement for a licence, and (b) a person who after the expiration of a tenancy or licence remains in possession of land shall be treated as having possession under the tenancy or licence, and ‘‘let’’ and ‘‘licensed’’ shall be construed accordingly. (4) A person who picks mushrooms or any other fungus growing wild on any land, or who picks flowers, fruit or foliage from a plant (including any shrub or tree) growing wild on any land, does not (although not in possession of the land) steal what is picked, unless he or she does it for reward or for sale or other commercial purpose. 11 Pt.2 S.4 Exceptions to theft. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.2 S.5 Making gain or causing loss by deception. Obtaining services by deception. Making off without payment. 12 (5) Wild creatures, tamed or untamed, shall be regarded as prop- erty; but a person cannot steal a wild creature not tamed or ordinarily kept in captivity, or the carcase of any such creature, unless it has been reduced into possession by or on behalf of another person and possession of it has not since been lost or abandoned, or another person is in course of reducing it into possession. 6.—(1) A person who dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, by any deception induces another to do or refrain from doing an act is guilty of an offence. (2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. 7.—(1) A person who dishonestly, with the intention of making a gain for himself or herself or another, or of causing loss to another, by any deception obtains services from another is guilty of an offence. (2) For the purposes of this section a person obtains services from another where the other is induced to confer a benefit on some per- son by doing some act, or causing or permitting some act to be done, on the understanding that the benefit has been or will be paid for. (3) Without prejudice to the generality of subsection (2), a person obtains services where the other is induced to make a loan, or to cause or permit a loan to be made, on the understanding that any payment (whether by way of interest or otherwise) will be or has been made in respect of the loan. (4) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. 8.—(1) Subject to subsection (2), a person who, knowing that pay- ment on the spot for any goods obtained or any service done is required or expected, dishonestly makes off without having paid as required or expected and with the intention of avoiding payment on the spot is guilty of an offence. (2) Subsection (1) shall not apply where the supply of the goods or the doing of the service is contrary to law or where the service done is such that payment is not legally enforceable. (3) Subject to subsections (5) and (6), any person may arrest with- out warrant anyone who is or whom he or she, with reasonable cause, suspects to be in the act of committing an offence under this section. (4) Where a member of the Garda Sı́ochána, with reasonable cause, suspects that an offence under this section has been commit- ted, he or she may arrest without warrant any person whom the member, with reasonable cause, suspects to be guilty of the offence. (5) An arrest other than by a member of the Garda Sı́ochána may be effected by a person under subsection (3) only where the person, with reasonable cause, suspects that the person to be arrested by him or her would otherwise attempt to avoid, or is avoiding, arrest by a member of the Garda Sı́ochána. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. (a) a lethal firearm or other lethal weapon of any description from which any shot, bullet or other missile can be discharged, (b) an air gun (which expression includes an air rifle and an air pistol) or any other weapon incorporating a barrel from which metal or other slugs can be discharged, (c) a crossbow, (d) any type of stun gun or other weapon for causing any shock or other disablement to a person by means of electricity or any other kind of energy emission; ‘‘imitation firearm’’ means anything which is not a firearm but has the appearance of being one; ‘‘weapon of offence’’ means: (a) any article which has a blade or sharp point, (b) any other article made or adapted for use for causing injury to or incapacitating a person, or intended by the person having it with him or her for such use or for threatening such use, (c) any weapon of whatever description designed for the dis- charge of any noxious liquid, noxious gas or other noxi- ous thing. (3) A person guilty of aggravated burglary is liable on conviction on indictment to imprisonment for life. 14.—(1) A person is guilty of robbery if he or she steals, and immediately before or at the time of doing so, and in order to do so, uses force on any person or puts or seeks to put any person in fear of being then and there subjected to force. (2) A person guilty of robbery is liable on conviction on indict- ment to imprisonment for life. 15.—(1) A person who is, when not at his or her place of resi- dence, in possession of any article with the intention that it be used in the course of or in connection with— (a) theft or burglary, (b) an offence under section 6 or 7, (c) an offence under section 17 (blackmail, extortion, demanding money with menaces) of the Criminal Justice (Public Order) Act, 1994, or (d) an offence under section 112 (taking a vehicle without law- ful authority) of the Road Traffic Act, 1961, is guilty of an offence. (2) A person who, without lawful authority or reasonable excuse, is in possession of any article made or adapted for use in the course 15 Pt.2 S.13 Robbery. Possession of certain articles. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.2 S.15 Interpretation (Part 3). Handling stolen property. 16 of or in connection with the commission of an offence referred to in paragraphs (a) to (d) of subsection (1) is guilty of an offence. (3) Where a person is convicted of an offence under this section, the court may order that any article for the possession of which he or she was so convicted shall be forfeited and either destroyed or disposed of in such manner as the court may determine. (4) An order under subsection (3) shall not take effect until the ordinary time for instituting an appeal against the conviction or order concerned has expired or, where such an appeal is instituted, until it or any further appeal is finally decided or abandoned or the ordinary time for instituting any further appeal has expired. (5) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both. PART 3 Handling, etc. Stolen Property and other Proceeds of Crime 16.—(1) In this Part ‘‘principal offender’’, for the purposes of sections 17 and 18, means the person who has stolen or otherwise unlawfully obtained the property alleged to have been handled or possessed, and cognate words shall be construed accordingly. (2) For the purposes of this Part, a person is reckless if he or she disregards a substantial risk that the property handled is stolen, and for those purposes ‘‘substantial risk’’ means a risk of such a nature and degree that, having regard to the circumstances in which the person acquired the property and the extent of the information then available to him or her, its disregard involves culpability of a high degree. (3) This Part is without prejudice to section 31 (as substituted by section 21 of this Act) of the Criminal Justice Act, 1994. 17.—(1) A person is guilty of handling stolen property if (otherwise than in the course of the stealing) he or she, knowing that the property was stolen or being reckless as to whether it was stolen, dishonestly— (a) receives or arranges to receive it, or (b) undertakes, or assists in, its retention, removal, disposal or realisation by or for the benefit of another person, or arranges to do so. (2) Where a person— (a) receives or arranges to receive property, or (b) undertakes, or assists in, its retention, removal, disposal or realisation by or for the benefit of another person, or arranges to do so, in such circumstances that it is reasonable to conclude that the per- son either knew that the property was stolen or was reckless as to whether it was stolen, he or she shall be taken for the purposes of this section to have so known or to have been so reckless, unless the [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless. (3) A person to whom this section applies may be tried and con- victed whether the principal offender has or has not been previously convicted or is or is not amenable to justice. (4) A person guilty of handling stolen property is liable on convic- tion on indictment to a fine or imprisonment for a term not exceeding 10 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. 18.—(1) A person who, without lawful authority or excuse, pos- sesses stolen property (otherwise than in the course of the stealing), knowing that the property was stolen or being reckless as to whether it was stolen, is guilty of an offence. (2) Where a person has in his or her possession stolen property in such circumstances (including purchase of the property at a price below its market value) that it is reasonable to conclude that the person either knew that the property was stolen or was reckless as to whether it was stolen, he or she shall be taken for the purposes of this section to have so known or to have been so reckless, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless. (3) A person to whom this section applies may be tried and con- victed whether the principal offender has or has not been previously convicted or is or is not amenable to justice. (4) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. 19.—(1) Where a member of the Garda Sı́ochána— (a) has reasonable grounds for believing that an offence con- sisting of stealing property or of handling stolen property has been committed, (b) finds any person in possession of any property, (c) has reasonable grounds for believing that the property referred to in paragraph (b) includes, or may include, property referred to in paragraph (a) or part of it, or the whole or any part of the proceeds of that property or part, and (d) informs the person of his or her belief, the member may require the person to give an account of how he or she came by the property. (2) If the person fails or refuses, without reasonable excuse, to give such account or gives information that the person knows to be false or misleading, he or she is guilty of an offence and is liable on 17 Pt.3 S.17 Possession of stolen property. Withholding information regarding stolen property. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.3 S.21 20 the person shall be taken to have done the act with that inten- tion unless the court or jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person did it with that intention. (5) This section does not apply to a person in respect of any- thing done by the person in connection with the enforcement of any law. (6) This Part shall apply whether the criminal conduct in question occurred before or after the commencement of this section and whether it was or is attributable to the person first mentioned in subsection (1) or another. (7) (a) In this section— (i) ‘criminal conduct’ means conduct which— (I) constitutes an indictable offence, or (II) where the conduct occurs outside the State, would constitute such an offence if it occurred within the State and also consti- tutes an offence under the law of the coun- try or territorial unit in which it occurs, and includes participation in such conduct; (ii) ‘reckless’ shall be construed in accordance with section 16(2) of the Criminal Justice (Theft and Fraud Offences) Act, 2001; (iii) references to converting, transferring, handling or removing any property include references to the provision of any advice or assistance in relation to converting, transferring, handling or removing it; (iv) references to believing that any property is or represents the proceeds of criminal conduct include references to thinking that the property was probably, or probably represented, such proceeds; (v) references to any property representing the pro- ceeds of criminal conduct include references to the property representing those proceeds in whole or in part directly or indirectly, and cog- nate references shall be construed accordingly. (b) For the purposes of this section a person handles property if he or she, without a claim of right made in good faith— (i) receives it, or (ii) undertakes or assists in its retention, removal, disposal or realisation by or for the benefit of another person, or (iii) arranges to do any of the things specified in sub- paragraph (i) or (ii). (c) For the purposes of paragraph (a)(i)(II)— (i) a document purporting to be signed by a lawyer practising in the state or territorial unit in which [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. the criminal conduct concerned is alleged to have occurred and stating that such conduct is an offence under the law of that state or terri- torial unit, and (ii) a document purporting to be a translation of a document mentioned in subparagraph (i) and to be certified as correct by a person appearing to be competent to so certify, shall be admissible in any proceedings, without further proof, as evidence of the matters mentioned in those documents, unless the contrary is shown. (8) Where— (a) a report is made by a person or body to the Garda Sı́ochána under section 57 of this Act in relation to property referred to in this section, or (b) a person or body (other than a person or body sus- pected of committing an offence under this section) is informed by the Garda Sı́ochána that property in the possession of the person or body is property referred to in this section, the person or body shall not commit an offence under this section or section 58 of this Act if and for as long as the person or body complies with the directions of the Garda Sı́ochána in relation to the property.’’. 22.—Section 56A (inserted by section 15 of the Criminal Justice (Miscellaneous Provisions) Act, 1997), which deals with revenue offences, of the Criminal Justice Act, 1994, is hereby amended by the substitution, for ‘‘Part VII’’, of ‘‘Part IV or this Part’’. 23.—The Criminal Justice Act, 1994, is hereby amended by the insertion of the following section after section 57: ‘‘Designation of 57A.—(1) The Minister may by order, after certain states or consultation with the Minister for Finance, desig-territorial units. nate any state, or territorial unit within a state, that in his or her opinion has not in place adequate procedures for the detection of money laundering. (2) Any person or body to whom or which section 32 of this Act applies (including any direc- tor, employee or officer thereof) shall report to the Garda Sı́ochána any transaction connected with a state or territorial unit that stands desig- nated under subsection (1). (3) A person charged by law with the super- vision of a person or body to whom or which section 32 of this Act applies shall report to the Garda Sı́ochána if the person suspects that a transaction referred to in subsection (2) has taken place and that that subsection has not been com- plied with by the person or body with whose supervision the first-mentioned person is so charged. (4) A report may be made to the Garda Sı́ochána under this section in accordance with 21 Pt.3 S.21 Amendment of section 56A of Criminal Justice Act, 1994. Amendment of Criminal Justice Act, 1994. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.3 S.23 Interpretation (Part 4). 22 an internal reporting procedure established by an employer for the purpose of facilitating the oper- ation of this section. (5) In the case of a person who was in employ- ment at the relevant time, it shall be a defence to a charge of committing an offence under this section that the person charged made a report of the type referred to in subsection (2) or (3) of this section, as the case may be, to another person in accordance with an internal reporting procedure established for the purpose specified in subsec- tion (4) of this section. (6) A person who fails to comply with subsec- tion (2) or (3) of this section is guilty of an offence and liable— (a) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 12 months or both, or (b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both. (7) In determining whether a person has com- plied with any of the requirements of this section, a court may take account of any relevant super- visory or regulatory guidance which applies to that person or any other relevant guidance issued by a body that regulates, or is representative of, any trade, profession, business or employment carried on by that person. (8) Where a person or body discloses in good faith information in the course of making a report under subsection (2) or (3) of this section, the disclosure shall not be treated as a breach of any restriction on the disclosure of information imposed by statute or otherwise or involve the person or body making the disclosure (or any director, employee or officer of the body) in liability of any kind. (9) The Minister may by order, after consul- tation with the Minister for Finance, amend or revoke an order under this section, including an order under this subsection.’’. PART 4 Forgery 24.—In this Part— ‘‘false’’ and ‘‘making’’, in relation to an instrument, have the mean- ings assigned to these words by section 30; ‘‘instrument’’ means any document, whether of a formal or informal character (other than a currency note within the meaning of Part 5) and includes any— (a) disk, tape, sound track or other device on or in which infor- mation is recorded or stored by mechanical, electronic or other means, [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. (b) that the instrument would be used to induce another person to accept it as genuine and, by reason of so accepting it, to do some act, or to make some omission, or to provide some service, to the prejudice of that person or any other person, is guilty of an offence. (4) A person who, without lawful authority or excuse, has in his or her custody or under his or her control any machine, stamp, implement, paper or material which to his or her knowledge is or has been specially designed or adapted for the making of an instru- ment with the intention that it would be used for the making of a false instrument is guilty of an offence. (5) In subsections (3) and (4), references to a machine include references to any disk, tape, drive or other device on or in which a program is recorded or stored by mechanical, electronic or other means, being a program designed or adapted to enable an instrument to be made or to assist in its making, and those subsections shall apply and have effect accordingly. (6) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding— (a) in the case of an offence under subsection (2) or (4), 5 years, (b) in the case of an offence under subsection (1) or (3), 10 years, or both. 30.—(1) An instrument is false for the purposes of this Part if it purports— (a) to have been made in the form in which it is made by a person who did not in fact make it in that form, (b) to have been made in the form in which it is made on the authority of a person who did not in fact authorise its making in that form, (c) to have been made in the terms in which it is made by a person who did not in fact make it in those terms, (d) to have been made in the terms in which it is made on the authority of a person who did not in fact authorise its making in those terms, (e) to have been altered in any respect by a person who did not in fact alter it in that respect, (f) to have been altered in any respect on the authority of a person who did not in fact authorise the alteration in that respect, (g) to have been made or altered on a date on which, or at a place at which, or otherwise in circumstances in which, it was not in fact made or altered, or 25 Pt.4 S.29 Meaning of ‘‘false’’ and ‘‘making’’. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.4 S.30 Meaning of ‘‘prejudice’’ and ‘‘induce’’. Interpretation (Part 5). 26 (h) to have been made or altered by an existing person where that person did not in fact exist. (2) A person shall be treated for the purposes of this Part as mak- ing a false instrument if he or she alters an instrument so as to make it false in any respect (whether or not it is false in some other respect apart from that alteration). 31.—(1) Subject to subsections (2) and (4), for the purposes of this Part, an act or omission intended to be induced shall be to a person’s prejudice if, and only if, it is one which, if it occurs— (a) will result, as respects that person— (i) in temporary or permanent loss of property, (ii) in deprivation of an opportunity to earn remuneration or greater remuneration, or (iii) in deprivation of an opportunity to gain a financial advantage otherwise than by way of remuneration, or (b) will result in another person being given an opportunity— (i) to earn remuneration or greater remuneration from him or her, or (ii) to gain a financial advantage from him or her other- wise than by way of remuneration, or (c) will be the result of his or her having accepted any false instrument as genuine, or any copy of it as a copy of a genuine instrument, in connection with his or her per- formance of any duty. (2) An act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do shall be disregarded for the purposes of this Part. (3) In this Part references to inducing a person to accept a false instrument as genuine, or a copy of a false instrument as a copy of a genuine one, include references to inducing a machine to respond to the instrument or copy as if it were a genuine instrument or copy of a genuine one. (4) Where subsection (3) applies, the act or omission intended to be induced by the machine responding to the instrument or copy shall be treated as an act or omission to a person’s prejudice. PART 5 Counterfeiting 32.—(1) In this Part— ‘‘currency note’’ and ‘‘coin’’ mean, respectively, a currency note and coin lawfully issued or customarily used as money in the State or [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. in any other state or a territorial unit within it and include a note denominated in euro and a coin denominated in euro or in cent and also any note or coin which has not been lawfully issued but which would, on being so issued, be a currency note or coin within the above meaning; and ‘‘lawfully issued’’ means issued— (a) by or under the authority of the European Central Bank, (b) by the Central Bank of Ireland or the Minister for Finance, or (c) by a body in a state (other than the State) or a territorial unit within it which is authorised under the law of that state or territorial unit to issue currency notes or coins. (2) For the purposes of this Part, a thing is a counterfeit of a cur- rency note or coin— (a) if it is not a currency note or coin but resembles a currency note or coin (whether on one side only or on both) to such an extent that it is reasonably capable of passing for a currency note or coin of that description, or (b) if it is a currency note or coin which has been so altered that it is reasonably capable of passing for a note or coin of some other description. (3) For the purposes of this Part— (a) a thing consisting of or containing a representation of one side only of a currency note, with or without the addition of other material, is capable of being a counterfeit of such a currency note, and (b) a thing consisting— (i) of parts of two or more currency notes, or (ii) of parts of a currency note, or of parts of two or more currency notes, with the addition of other material, is capable of being a counterfeit of a currency note. 33.—(1) A person who makes a counterfeit of a currency note or coin, with the intention that he or she or another shall pass or tender it as genuine, is guilty of an offence. (2) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both. 34.—(1) A person who— (a) passes or tenders as genuine any thing which is, and which he or she knows or believes to be, a counterfeit of a cur- rency note or coin, or 27 Pt.5 S.32 Counterfeiting currency notes and coins. Passing, etc. counterfeit currency notes or coins. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.5 S.39 30 (i) whose business consists of or includes the provision of services involving the acceptance, exchange, trans- fer or holding of money for or on behalf of other persons or bodies, and (ii) who is designated for the purposes of this section by regulations made by the Minister after consultation with the Minister for Finance; and ‘‘recognised code of practice’’ means a code of practice drawn up for the purposes of this section— (a) by a designated body or class of designated bodies and approved by the Central Bank of Ireland, or (b) by the Central Bank of Ireland for a designated body or class of such bodies. (2) A designated body shall— (a) withdraw from circulation any notes or coins received by it or tendered to it which it knows or suspects to be counterfeit, and (b) transmit them as soon as possible to the Central Bank of Ireland with such information as to the time, location and circumstances of their receipt as may be available. (3) Counterfeit or suspect currency notes or coins may be trans- mitted to the Garda Sı́ochána under subsection (2) in accordance with a recognised code of practice. (4) A recognised code of practice may include provision for— (a) procedures to be followed by directors or other officers and employees of a designated body in the conduct of its business, (b) instructions to them on the application of this section, (c) standards of training in the identification of counterfeit notes and coins, (d) procedures to be followed by them on perceiving or sus- pecting that currency notes or coins are counterfeit, (e) different such procedures to be followed in respect of differ- ent currencies, (f) the retention of documents required for the purposes of criminal proceedings. (5) Without prejudice to section 58, a designated body which con- travenes a provision of subsection (2) of this section or who provides false or misleading information on matters referred to in those sub- sections is guilty of an offence under this section and liable— (a) on summary conviction, to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both, or (b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 5 years or both. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. (6) It shall be a defence in proceedings for an offence under this section— (a) for a designated body to show— (i) that it had established procedures to enable this section to be complied with, or (ii) that it had complied with the relevant provisions of a recognised code of practice, and (b) for a person employed by a designated body to show that he or she transmitted the currency notes or coins con- cerned, or gave the relevant information, to another per- son in accordance with an internal reporting procedure or a recognised code of practice. (7) Where a designated body, a director, other officer or employee of the body— (a) discloses in good faith to a member of the Garda Sı́ochána or any person concerned in the investigation or pros- ecution of an offence under this Part a suspicion that a currency note or coin is counterfeit or any matter on which such a suspicion is based, or (b) otherwise complies in good faith with subsection (2) or with a recognised code of practice, such disclosure or compliance shall not be treated as a breach of any restriction imposed by statute or otherwise on the disclosure of information or involve the person or body making the disclosure in liability in any proceedings. (8) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling it is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under it. PART 6 Convention on Protection of European Communities’ Financial Interests 40.—(1) In this Part— ‘‘active corruption’’ has the meaning given to it by Article 3.1 of the First Protocol; ‘‘Community official’’ has the meaning given to it by Article 1.1(b) of the First Protocol; ‘‘Convention’’ means the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests done at Brussels on 26 July 1995; 31 Pt.5 S.39 Interpretation (Part 6). [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.6 S.40 32 ‘‘First Protocol’’ means 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; ‘‘fraud affecting the European Communities’ financial interests’’ has the meaning given to it by Article 1.1 of the Convention; ‘‘money laundering’’ has the meaning given to it by section 31 (as substituted by section 21 of this Act) of the Criminal Justice Act, 1994; ‘‘national official’’, for the purposes of the application in the State of Article 1.1(c) of the First Protocol, means any one of the following persons: (a) a Minister of the Government or Minister of State; (b) an Attorney General who is not a member of Dáil Éireann or Seanad Éireann; (c) the Comptroller and Auditor General; (d) a member of Dáil Éireann or Seanad Éireann; (e) a judge of a court in the State; (f) the Director of Public Prosecutions; (g) any other holder of an office who is remunerated wholly or partly out of moneys provided by the Oireachtas; (h) any person employed by a person referred to in any of para- graphs (d) to (g) in the performance of that person’s official functions; and (i) a director of, or an occupier of a position of employment in, a public body as defined in the Ethics in Public Office Act, 1995, and, for the purposes of the application in the State of Article 4.2 of the First Protocol, any one of the following persons shall be treated as a national official: (i) a member of the Commission of the European Communities; (ii) a member of the European Parliament; (iii) a member of the Court of Justice of the European Com- munities; (iv) a member of the Court of Auditors of the European Com- munities; ‘‘official’’ has the meaning given to it by Article 1.1(a) of the First Protocol; ‘‘passive corruption’’ has the meaning given to it by Article 2.1 of the First Protocol; ‘‘Protocol on Interpretation’’ means the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the inter- pretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. (3) Proceedings for an offence to which this section applies may be taken in any place in the State, and the offence may for all inci- dental purposes be treated as having been committed in that place. (4) Proceedings shall not be taken under section 38 of the Extra- dition Act, 1965, in respect of an act that is an offence under both that section and section 45 of this Act. 47.—For the purposes of the application in the State of Article 5.3 of the Convention, as applied by Article 12.1 of the Second Protocol, extradition for the offence of fraud against the European Communi- ties’ financial interests or money laundering shall not be refused, notwithstanding section 13 of the Extradition Act, 1965, solely on the ground that the offence constitutes a revenue offence as defined in that Act. PART 7 Investigation of Offences 48.—(1) This section applies to an offence under any provision of this Act for which a person of full age and capacity and not pre- viously convicted may be punished by imprisonment for a term of five years or by a more severe penalty and to an attempt to commit any such offence. (2) A judge of the District Court, on hearing evidence on oath given by a member of the Garda Sı́ochána, may, if he or she is satis- fied that there are reasonable grounds for suspecting that evidence of, or relating to the commission of, an offence to which this section applies is to be found in any place, issue a warrant for the search of that place and any persons found there. (3) A warrant under this section shall be expressed and shall oper- ate to authorise a named member of the Garda Sı́ochána, alone or accompanied by such other persons as may be necessary— (a) to enter, within 7 days from the date of issuing of the war- rant (if necessary by the use of reasonable force), the place named in the warrant, (b) to search it and any persons found there, (c) to examine, seize and retain any thing found there, or in the possession of a person present there at the time of the search, which the member reasonably believes to be evi- dence of or relating to the commission of an offence to which this section applies, and (d) to take any other steps which may appear to the member to be necessary for preserving any such thing and preventing interference with it. (4) The authority conferred by subsection (3)(c) to seize and retain any thing includes, in the case of a document or record, authority— (a) to make and retain a copy of the document or record, and (b) where necessary, to seize and, for as long as necessary, retain any computer or other storage medium in which any record is kept. 35 Pt.6 S.46 Extradition for revenue offences. Search warrants. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.7 S.48 Obstruction of Garda acting on warrant. 36 (5) A member of the Garda Sı́ochána acting under the authority of a warrant under this section may— (a) operate any computer at the place which is being searched or cause any such computer to be operated by a person accompanying the member for that purpose, and (b) require any person at that place who appears to the member to have lawful access to the information in any such computer— (i) to give to the member any password necessary to operate it, (ii) otherwise to enable the member to examine the infor- mation accessible by the computer in a form in which the information is visible and legible, or (iii) to produce the information in a form in which it can be removed and in which it is, or can be made, visible and legible. (6) Where a member of the Garda Sı́ochána has entered premises in the execution of a warrant issued under this section, he may seize and retain any material, other than items subject to legal privilege, which is likely to be of substantial value (whether by itself or together with other material) to the investigation for the purpose of which the warrant was issued. (7) The power to issue a warrant under this section is in addition to and not in substitution for any other power to issue a warrant for the search of any place or person. (8) In this section, unless the context otherwise requires— ‘‘commission’’, in relation to an offence, includes an attempt to com- mit the offence; ‘‘computer at the place which is being searched’’ includes any other computer, whether at that place or at any other place, which is law- fully accessible by means of that computer; ‘‘place’’ includes a dwelling; ‘‘thing’’ includes an instrument (within the meaning of Part 4), a copy of such instrument, a document or a record. 49.—(1) A person who— (a) obstructs or attempts to obstruct a member of the Garda Sı́ochána acting under the authority of a warrant issued under this Part, or (b) is found in or at the place named in the warrant by a mem- ber of the Garda Sı́ochána so acting and fails or refuses to give the member his or her name and address when required by the member to do so or gives the member a name and address that is false or misleading, or (c) fails without lawful authority or excuse to comply with a requirement under paragraph (b) or section 48(5)(b), [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. is guilty of an offence and is liable on summary conviction to a fine not exceeding £500 or imprisonment for a term not exceeding 6 months or both. (2) A member of the Garda Sı́ochána may arrest without warrant any person who is committing an offence under this section or whom the member suspects, with reasonable cause, of having done so. 50.—(1) This section applies to any thing which has been seized by a member of the Garda Sı́ochána (whether the seizure was effected by virtue of a warrant under section 48 or otherwise) and which the member suspects to be— (a) any thing used (whether before or after the commencement of this section), or intended to be used, for the making of any false instrument, or any copy of a false instrument, in contravention of section 25 or 27 respectively, (b) any false instrument or any copy of a false instrument used (whether before or after the commencement of this section), or intended to be so used, in contravention of section 26 or 28 respectively, (c) any thing the custody or control of which, without lawful authority or excuse, is an offence under section 29, (d) any thing which is a counterfeit of a currency note or coin, (e) any thing used, whether before or after the commencement of this section, or intended to be used, for the making of any such counterfeit. (2) A member of the Garda Sı́ochána may, at any time after the seizure of any thing to which this section applies, apply to the judge of the District Court for the time being assigned to the district in which the seizure was effected for an order under this subsection with respect to it; and the judge may, if satisfied both that the thing is one to which this section applies and that it is in the public interest to do so, subject to subsection (4), make such order as the judge thinks fit for its forfeiture and subsequent destruction or disposal. (3) Subject to subsection (4), the court by or before which a per- son is convicted of an offence under Part 4 or 5 may order any thing shown to the satisfaction of the court to relate to the offence to be forfeited and either destroyed or dealt with in such other manner as the court may order. (4) The court shall not order any thing to be forfeited under sub- section (3) or (4) where a person claiming to be the owner of or otherwise interested in it applies to be heard by the court, unless an opportunity has been given to the person to show cause why the order should not be made. 51.—(1) Any person who— (a) knows or suspects that an investigation by the Garda Sı́och- ána into an offence under this Act is being or is likely to be carried out, and (b) falsifies, conceals, destroys or otherwise disposes of a docu- ment or record which he or she knows or suspects is or 37 Pt.7 S.49 Forfeiture of seized property. Concealing facts disclosed by documents. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.7 S.52 Summary trial of indictable offences. Trial procedure. 40 (c) The Criminal Procedure Act, 1967, is amended both in section 6(1)(e) (as amended by section 10 of the Criminal Evidence Act, 1992) and in section 11 (as so amended) by the insertion, after ‘‘1992’’, of ‘‘or section 52(6)(b) of the Criminal Justice (Theft and Fraud Offences) Act, 2001,’’. (7) A judge of the District Court may, on the application of any person to whom an order under this section relates or a member of the Garda Sı́ochána, vary or discharge the order. (8) A person who without reasonable excuse fails or refuses to comply with an order under this section is guilty of an offence and liable on summary conviction to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both. PART 8 Trial of Offences 53.—(1) The District Court may try summarily a person charged with an indictable offence under this Act if— (a) the Court is of opinion that the facts proved or alleged con- stitute a minor offence fit to be tried summarily, (b) the accused, on being informed by the Court of his or her right to be tried with a jury, does not object to being tried summarily, and (c) the Director of Public Prosecutions consents to the accused being tried summarily for the offence. (2) On conviction by the District Court for an indictable offence tried summarily under subsection (1) the accused shall be liable to a fine not exceeding £1,500 or imprisonment for a term not exceeding 12 months or both such fine and imprisonment. 54.—(1) In any proceedings for an offence or attempted offence under any of sections 6 and 7 and sections 9 to 11 it shall not be necessary to prove an intention dishonestly to cause a loss to, or make a gain at the expense of, a particular person, and it shall be sufficient to prove that the accused did the act charged dishonestly with the intention of causing such a loss or making such a gain. (2) Any number of persons may be charged in one indictment, with reference to the same theft, with having at different times or at the same time handled or possessed all or any of the stolen property, and the persons so charged may be tried together. (3) Any person who— (a) is a member of a partnership or is one of two or more ben- eficial owners of any property, and (b) steals any property of or belonging to the partnership or such beneficial owners, [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. is liable to be dealt with, tried and punished as if he or she had not been or was not a member of the partnership or one of such ben- eficial owners. (4) If on the trial of a person for stealing any property it appears that the property alleged to have been stolen at one time was taken at different times, the separate takings may, unless the trial judge directs otherwise, be tried together, to a number not exceeding 3, provided that not more than 6 months elapsed between the first and the last of the takings. (5) Charges of stealing, handling or possessing any property or any part thereof may be included in separate counts of the same indictment and such counts may be tried together. (6) Any person or persons charged in separate counts of the same indictment with stealing any property or any part thereof may be severally found guilty of stealing, handling or possessing the property or any part thereof. (7) On the trial of two or more persons indicted for jointly hand- ling or possessing any stolen property the court or jury, as the case may be, may find any of the accused guilty if satisfied that he or she handled or possessed all or any part of such property, whether or not he or she did so jointly with the other accused or any of them. 55.—(1) If, on the trial of a person for theft or for unlawfully obtaining property otherwise, it is proved that the person handled or possessed the property in such circumstances as to constitute an offence under section 17 or 18, he or she may be convicted of that offence. (2) If, on the trial of a person for an offence under section 17 or 18 of handling or possessing stolen or otherwise unlawfully obtained property, it is proved that the person stole or otherwise unlawfully obtained the property, he or she may be convicted of the theft of the property or of the offence consisting of unlawfully obtaining the property. 56.—(1) Where property has been stolen and either— (a) a person is convicted of an offence with reference to the theft (whether or not the stealing is the essential ingredi- ent of the offence), or (b) a person is convicted of any other offence but the first-men- tioned offence is taken into consideration in determining his or her sentence, the court by or before which the person is convicted may on the conviction (whether or not the passing of sentence is in other respects deferred)— (i) order anyone having possession or control of the property to restore it to any person entitled to recover it from the convicted person, (ii) on the application of a person entitled to recover from the convicted person any other property directly or indirectly representing the first-mentioned property (as being the proceeds of any disposal or realisation of the whole or 41 Pt.8 S.54 Alternative verdicts. Orders for restitution. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.8 S.56 42 part of it or of property so representing it), order that other property to be delivered or transferred to the appli- cant, or (iii) order that a sum not exceeding the value of the first-men- tioned property shall be paid, out of any money of the convicted person which was taken out of his or her pos- session when arrested, to any person who, if that property were in the possession of the convicted person, would be entitled to recover it from him or her. (2) Where the court has power on a person’s conviction to make an order against him or her under both paragraph (ii) and paragraph (iii) of subsection (1) with reference to the stealing of the same prop- erty, the court may make orders under both paragraphs, if the person in whose favour the orders are made does not thereby recover more than the value of that property. (3) Where— (a) the court makes an order under subsection (1)(i) for the res- toration of any property, and (b) it appears to the court that the convicted person has sold the property to a person acting in good faith or has borrowed money on the security of it from a person so acting, then, on the application of the purchaser or lender the court may order that there shall be paid to the applicant, out of any money of the convicted person which was taken out of his or her possession when arrested, a sum not exceeding the amount paid for the pur- chase by the applicant or, as the case may be, the amount owed to the applicant in respect of the loan. (4) (a) The court shall not exercise the powers conferred by this section unless in its opinion the relevant facts sufficiently appear from evidence given at the trial or the available documents, together with admissions made by or on behalf of any person in connection with any proposed exercise of the powers. (b) In paragraph (a) ‘‘available documents’’ means— (i) any written statements or admissions which were made for use, and would have been admissible in evidence, at the trial, (ii) any depositions taken in any proceedings before the trial, and (iii) any written statements or admissions used as evi- dence at the trial or in any such proceedings. (5) The provisions of section 20 in relation to property which has been stolen shall have effect also in relation to the property referred to in this section. (6) This section is without prejudice to the Police (Property) Act, 1897 (disposal of property in the possession of the Garda Sı́ochána). [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. on summary conviction to a fine not exceeding £1,500 or imprison- ment for a term not exceeding 12 months or both. 60.—(1) For the purposes of any provision of this Act relating to specified conduct outside the State— (a) a document purporting to be signed by a lawyer practising in the state or a territorial unit within it where the conduct is alleged to have occurred and stating that the conduct is an offence under the law of that state or territorial unit, and (b) a document purporting to be a translation of a document mentioned in paragraph (a) and to be certified as correct by a person appearing to be competent to so certify, shall be admissible in any proceedings, without further proof, as evi- dence of the matters mentioned in those documents, unless the con- trary is shown. (2) For the purposes of section 45 a document purporting to be signed by an officer of the Department of Foreign Affairs and stating that a passport was issued by the Department to a specified person on a specified date and that, to the best of the officer’s knowledge and belief, the person has not ceased to be an Irish citizen shall be admissible in any proceedings, without further proof, as evidence that the person was an Irish citizen on the date on which the offence under that section with which the person is charged was committed, unless the contrary is shown. 61.—For the purposes of the exercise of jurisdiction by a judge of the District Court in proceedings for an offence under this Act committed on a vessel or hovercraft or on an installation in the terri- torial seas or in a designated area (within the meaning of the Conti- nental Shelf Act, 1968) the offence may be treated as having been committed in any place in the State. 62.—Section 9 of the Married Women’s Status Act, 1957, is hereby amended by the substitution for subsection (3) of the following subsection: ‘‘(3) No criminal proceedings referred to in subsection (1) or (2) shall be taken by a spouse against the other spouse except by or with the consent of the Director of Public Prosecutions.’’. 63.—The Defence Act, 1954, is hereby amended by the substi- tution for section 156 (as substituted by the Larceny Act, 1990) of the following section: ‘‘156.—(1) Every person subject to military law who— (a) steals or otherwise unlawfully obtains any property belonging to a person subject to military law or any public service property or service property, or (b) handles or possesses (within the meaning of section 17 or 18 of the Criminal Justice (Theft and Fraud Offences) Act, 2001) any such property, 45 Pt.9 S.59 Evidence in proceedings. Jurisdiction of District Court in certain proceedings. Amendment of section 9 of Married Women’s Status Act, 1957. Amendment of Defence Act, 1954. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Pt.9 S.63 Amendment of Bail Act, 1997. Effect of Act and transitional provisions. 46 is guilty of an offence against military law and shall, on convic- tion by court-martial, be liable to suffer imprisonment for any term not exceeding two years or any less punishment awardable by a court martial. (2) The said sections 17 and 18 shall apply to the offences of handling and possessing under subsection (1)(b) of this section as they apply to the offences of handling and possessing stolen or otherwise unlawfully obtained property.’’. 64.—The Schedule to the Bail Act, 1997, is hereby amended by the substitution, for the matter contained in paragraph 17, of ‘‘Any offence under the Criminal Justice (Theft and Fraud Offences) Act, 2001.’’ and by the deletion of the section headed ‘‘Forgery etc. offences.’’. 65.—(1) This Act, save as otherwise provided by it, shall, as regards offences under any of its provisions, have effect only in relation to offences wholly or partly committed on or after the com- mencement of any such provision. (2) No repeal or amendment by this Act of any enactment relating to procedure or evidence or to the jurisdiction or powers of any court or to the effect of a conviction shall affect the operation of the enactment in relation to offences committed before the commence- ment of this Act or to proceedings for any such offence. (3) If— (a) a person is charged in the alternative with having committed an offence under a statute or rule of law in force immedi- ately before the commencement of this Act and an offence under this Act, and (b) it is proved that the person did acts which would constitute either of the offences charged, but it is not proved whether those acts were done before or after such com- mencement, the person may be convicted of the first-mentioned offence but shall not be liable to a penalty greater than the lesser of the maximum penalties provided for the two offences with which the person was charged. (4) Except as regards offences committed before the commence- ment of this Act and except where the context otherwise requires— (a) references in any enactment passed before this Act to an offence abolished by this Act shall, subject to any express amendment or repeal made by this Act, have effect as references to the corresponding offence under this Act, and (b) without prejudice to paragraph (a), references, however expressed, in any enactment, whenever passed, to theft or stealing (including references to stolen goods) or related offences, and references to robbery, burglary, aggravated burglary, receiving or handling stolen property, forgery or counterfeiting shall be construed in accordance with the provisions of this Act, and any such enactment shall have effect accordingly, with any necessary modifications. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. (5) (a) The repeal by section 3(1) of sections 23 (robbery), 23A (burglary) and 23B (aggravated burglary) of the Larceny Act, 1916, shall not affect the operation of those sections for the purposes of section 2 of, and paragraph 9 of the Schedule to, the Criminal Law (Jurisdiction) Act, 1976, and accordingly that section and that paragraph shall have effect as if section 3(1) had not been enacted. (b) References in paragraph (a) to sections 23, 23A and 23B of the Larceny Act, 1916, are to those sections as substi- tuted, or as the case may be inserted, by sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976. (6) On the commencement of this subsection— (a) subsection (5) shall cease to have effect, (b) sections 5 to 7 of the Criminal Law (Jurisdiction) Act, 1976, shall be repealed, and (c) the following paragraph shall be substituted for paragraph 9 of the Schedule to the Criminal Law (Jurisdiction) Act, 1976: ‘‘Robbery and burglary 9. Any offence under the following provisions of the Criminal Justice (Theft and Fraud Offences) Act, 2001: (a) section 13 (aggravated burglary); (b) section 14 (robbery).’’. 47 Pt.9 S.65 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.2 50 — non-disclosure of information in violation of a specific obligation, with the same effect, — misapplication of a legally obtained benefit, with the same effect. 2. Subject to Article 2(2), each Member State shall take the neces- sary and appropriate measures to transpose paragraph 1 into their national criminal law in such a way that the conduct referred to ther- ein constitutes criminal offences. 3. Subject to Article 2(2), each Member State shall also take the necessary measures to ensure that the intentional preparation or sup- ply of false, incorrect or incomplete statements or documents having the effect described in paragraph 1 constitutes a criminal offence if it is not already punishable as a principal offence or as participation in, instigation of, or attempt to commit, fraud as defined in paragraph 1. 4. The intentional nature of an act or omission as referred to in paragraphs 1 and 3 may be inferred from objective, factual cir- cumstances. Article 2 Penalties 1. Each Member State shall take the necessary measures to ensure that the conduct referred to in Article 1, and participating in, instigat- ing, or attempting the conduct referred to in Article 1 (1), are punish- able by effective, proportionate and dissuasive criminal penalties, including, at least in cases of serious fraud, penalties involving depri- vation of liberty which can give rise to extradition, it being under- stood that serious fraud shall be considered to be fraud involving a minimum amount to be set in each Member State. This minimum amount may not be set at a sum exceeding ECU 50 000. 2. However in cases of minor fraud involving a total amount of less than ECU 4 000 and not involving particularly serious circum- stances under its laws, a Member State may provide for penalties of a different type from those laid down in paragraph 1. 3. The Council of the European Union, acting unanimously, may alter the amount referred to in paragraph 2. Article 3 Criminal liability of heads of businesses Each Member State shall take the necessary measures to allow heads of businesses or any persons having power to take decisions or exer- cise control within a business to be declared criminally liable in accordance with the principles defined by its national law in cases of fraud affecting the European Community’s financial interests, as referred to in Article 1, by a person under their authority acting on behalf of the business. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. Article 4 Jurisdiction 1. Each Member State shall take the necessary measures to estab- lish its jurisdiction over the offences it has established in accordance with Article 1 and 2 (1) when: — fraud, participation in fraud or attempted fraud affecting the European Communities’ financial interests is committed in whole or in part within its territory, including fraud for which the benefit was obtained in that territory, — a person within its territory knowingly assists or induces the commission of such fraud within the territory of any other State, — the offender is a national of the Member State concerned, provided that the law of that Member State may require the conduct to be punishable also in the country where it occurred. 2. Each Member State may declare, when giving the notification referred to in Article 11 (2), that it will not apply the rule laid down in the third indent of paragraph 1 of this Article. Article 5 Extradition and prosecution 1. Any Member State which, under its law, does not extradite its own nationals shall take the necessary measures to establish its juris- diction over the offences it has established in accordance with Articles 1 and 2 (1), when committed by its own nationals outside its territory. 2. Each Member State shall, when one of its nationals is alleged to have committed in another Member State a criminal offence involving the conduct described in Articles 1 and 2 (1), and it does not extradite that person to that other Member State solely on the ground of his or her nationality, submit the case to its competent authorities for the purpose of prosecution if appropriate. In order to enable prosecution to take place, the files, information and exhibits relating to the offence shall be transmitted in accordance with the procedures laid down in Article 6 of the European Convention on Extradition. The requesting Member State shall be informed of the prosecution initiated and of its outcome. 3. A Member State may not refuse extradition in the event of fraud affecting the European Communities’ financial interests for the sole reason that it concerns a tax or customs duty offence. 4. For the purposes of this Article, a Member State’s own nationals shall be construed in accordance with any declaration made by it under Article 6 (1) (b) of the European Convention on Extra- dition and with paragraph 1 (c) of the Article. 51 Sch.2 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.2 52 Article 6 Cooperation 1. If a fraud as defined in Article 1 constitutes a criminal offence and concerns at least two Member States, those States shall cooper- ate effectively in the investigation, the prosecution and in carrying out the punishment imposed by means, for example, of mutual legal assistance, extradition, transfer of proceedings or enforcement of sentences passed in another Member State. 2. Where more than one Member State has jurisdiction and has the possibility of viable prosecution of an offence based on the same facts, the Member States involved shall cooperate in deciding which shall prosecute the offender or offenders with a view to centralizing the prosecution in a single Member State where possible. Article 7 Ne bis in idem 1. Member States shall apply in their national criminal laws the ‘ne bis in idem’ rule, under which a person whose trial has been finally disposed of in a Member State may not be prosecuted in another Member State in respect of the same facts, provided that if a penalty was imposed, it has been enforced, is actually in the process of being enforced or can no longer be enforced under the laws of the sentencing State. 2. A Member State may, when giving the notification referred to in Article 11 (2), declare that it shall not be bound by paragraph 1 of this Article in one or more of the following cases: (a) if the facts which were the subject of the judgement rendered abroad took place on its own territory either in whole or in part; in the latter case this exception shall not apply if those facts took place partly on the territory of the Member State where the judgement was rendered; (b) if the facts which were the subject of the judgment rendered abroad constitute an offence directed against the security or other equally essential interests of that Member State; (c) if the facts which were the subject of the judgment rendered abroad were committed by an official of the Member State contrary to the duties of his office. 3. The exceptions which may be the subject of a declaration under paragraph 2 shall not apply if the Member State concerned in respect of the same facts requested the other Member State to bring the prosecution or granted extradition of the person concerned. 4. Relevant bilateral or multilateral agreements concluded between Member States and relevant declarations shall remain unaf- fected by this Article. Article 8 Court of Justice 1. Any dispute between Member States on the interpretation or application of this Convention must in an initial stage be examined [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. tromchúiseacha iompar den sórt sin a dhéanamh inphionóis le caille- adh saoirse a bhféadfaidh eiseachadadh teacht as; AG AITHINT DÓIBH go bhfuil ról tábhachtach ag gnóthais i réimsı́ arna maoiniú ag na Comhphobail Eorpacha agus nár chóir go n- éalóidı́s siúd a bhfuil cumhachtaı́ cinnteoireachta i ngnóthais acu óna bhfreagracht choiriúil in imthosca iomchuı́; ÓS É A RÚN DAINGEAN calaois a dhéanann dı́obháil do leasanna airgeadais na gComhphobal Eorpach a chomhrac le chéile trı́ oiblea- gáidı́ a ghlacadh ar láimh maidir le dlı́nse, eiseachadadh agus comhar frithpháirteach, TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS: Airteagal 1 Forálacha ginearálta 1. Chun crı́ocha an Choinbhinsiúin seo, is éard é calaois a dhéan- ann dı́obháil do leasanna airgeadais na gComhphobal Eorpach: (a) maidir le caiteachas, aon ghnı́omh nó neamhghnı́omh intin- neach a bhaineann: — le húsáid nó tı́olacadh ráiteas nó doiciméad atá bréa- gach, neamhbheacht nó neamhiomlán, arb é a n- éifeacht mı́dhı́lsiú nó coinneáil éagórach cistı́ as bui- séad ginearálta na gComhphobal Eorpach nó as bui- séid arna mbainisteoireacht ag na Comhphobail Eor- pacha nó thar a gceann, — le neamhnochtadh faisnéise de shárú ar oibleagáid shonrach ar a bhfuil an éifeacht chéanna, — le sraonadh cistı́ den sórt sin chun crı́ocha eile seachas na crı́ocha ar deonaı́odh i dtosach báire chucu iad; (b) maidir le hioncam, aon ghnı́omh nó neamhghnı́omh intinne- ach a bhaineann: — le húsáid nó tı́olacadh ráiteas nó doiciméad atá bréa- gach, neamhbheacht nó neamhiomlán, arb é a n- éifeacht acmhainnı́ bhuiséad ginearálta na gComhphobal Eorpach nó buiséad arna mbainis- teoireacht ag na Comhphobail Eorpacha nó thar a gceann a laghdú go neamhdhı́thiúil, — le neamhnochtadh faisnéise de shárú ar oibleagáid shonrach ar a bhfuil an éifeacht chéanna, — le sraonadh sochair arna fháil go dlı́thiúil ar a bhfuil an éifeacht chéanna. 2. Faoi réir Airteagal 2(2), glacfaidh gach Ballstát na bearta is gá agus is iomchuı́ chun forálacha mhı́r 1 a thrasuı́ ina dhlı́ coiriúil inmheánach ar dhóigh go ndéanfar cionta coiriúla den iompar dá dtagraı́tear sna forálacha sin. 3. Faoi réir Airteagal 2(2), glacfaidh gach Ballstát freisin na bearta is gá chun a áirithiú go ndéanfar cionta coiriúla de tharraingt suas 55 Sch.3 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.3 56 nó soláthar intinneach ráiteas nó doiciméad bréagach, neamhbheacht nó neamhiomlán ar a bhfuil an éifeacht atá luaite i mı́r 1 mura bhfuil siad inphionóis cheana mar phrı́omhchion nó mar rannpháirteachas i gcalaois, grı́osú chuici nó iarracht uirthi, mar atá calaois sainmhı́ni- the i mı́r 1. 4. Féadfar cineál intinneach gnı́mh nó neamhghnı́mh dá dtagraı́- tear i mı́reanna 1 agus 3 a infeiriú ó imthosca fı́orasacha oibiachtúla. Airteagal 2 Pionóis 1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh an t-iompar dá dtagraı́tear in Airteagal 1, maille le rannpháirteachas san iompar dá dtagraı́tear in Airteagal 1(1), grı́osú chuige nó iarracht air, inphionóis le pionóis atá éifeachtach, comhréi- reach agus athchomhairleach lena n-áirı́tear, ar a laghad i gcásanna tromchúiseacha calaoise, pionóis lena mbaineann cailleadh saoirse a bhféadfaidh eiseachadadh teacht astu, ar an mbun tuisceana nach foláir a mheas mar chalaois thromchúiseach gach calaois a bhaineann le hı́osmhéid a shocrófar i ngach Ballstát. Nı́ fhéadfar an t-ı́osmhéid a shocrú ag méid is mó ná ECU 50 000. 2. Ar a shon sin, i gcásanna mionchalaoise a bhaineann le méid iomlán nach mó ná ECU 4 000 agus nach bhfuil imthosca tromchúi- seacha ar leith i gceist iontu de réir a dhlı́the, féadfaidh Ballstát foráil do phionóis de chineál eile seachas na pionóis dá bhforáiltear i mı́r 1. 3. Féadfaidh Comhairle an Aontais Eorpaigh, ag gnı́omhú di d’aon toil, an méid dá dtagraı́tear i mı́r 2 a athrú. Airteagal 3 Dliteanas coiriúil ceannairı́ gnóthas Glacfaidh gach Ballstát na bearta is gá chun gur féidir a dhearbhú, i gcomhréir leis na prionsabail atá sainmhı́nithe ina dhlı́ náisiúnta, go bhfuil ceannairı́ gnóthas nó aon daoine a bhfuil cumhacht chinnteoireachta nó rialaithe acu laistigh de ghnóthas faoi dhliteanas coiriúil i gcásanna calaoise a dhéanann dı́obháil do leasanna airgea- dais na gComhphobal Eorpach, dá dtagraı́tear in Airteagal 1, arna déanamh ag duine faoina n-údarás thar ceann an ghnóthais. Airteagal 4 Dlı́nse 1. Glacfaidh gach Ballstát na bearta is gá chun a dhlı́nse a bhunú i leith na gcionta atá bunaithe aige de réir Airteagail 1 agus 2(1): — nuair is ar a chrı́och a dhéantar, go hiomlán nó go páirteach, calaois, rannpháirteachas inti nó iarracht uirthi a dhéanann dı́obháil do leasanna airgeadais na gComhphobal Eorpach, lena n-áirı́tear calaois a bhfuarthas a sochar ar an gcrı́och sin, — nuair a chuidı́onn duine ar a chrı́och go feasach le calaois a dhéanamh ar chrı́och aon Stáit eile nó nuair a aslaı́onn sé go feasach é, [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. — nuair is náisiúnach den Bhallstát i dtrácht an ciontóir, ar chuntar go bhféadfaidh dlı́ an Bhallstáit sin foráil go bhfuil an t-iompar inphionóis freisin sa tı́r inar tharla sé. 2. Tráth an fhógra dá dtagraı́tear in Airteagal 11(2) a thabhairt, féadfaidh gach Ballstát a dhearbhú nach ndéanfaidh sé an riail á bhforáiltear sa trı́ú fleasc de mhı́r 1 den Airteagal seo a chur i bhfeidhm. Airteagal 5 Eiseachadadh agus ionchúiseamh 1. Aon Bhallstát nach ndéanann a chuid náisiúnach a eiseachad- adh faoina dhlı́ náisiúnta, glacfaidh sé na bearta is gá chun a dhlı́nse a bhunú i leith na gcionta atá bunaithe aige i gcomhréir le hAirtea- gail 1 agus 2(1) nuair a dhéanann a chuid náisiúnach iad lasmuigh dá chrı́och. 2. Déanfaidh gach Ballstát, nuair a lı́omhnaı́tear go ndearna duine dá náisiúnaigh i mBallstát eile cion coiriúil lena mbaineann an t- iompar atá tuairiscithe in Airteagail 1 agus 2(1) agus nuair nach n- eiseachadann sé an duine sin chuig an mBallstát eile de bhı́thin a náisiúntachta amháin, an cás a chur faoi bhráid a n-údarás inniúil chun crı́ocha ionchúisimh, más iomchuı́. Chun gur féidir an t-ionchúi- seamh a thabhairt ar aghaidh, seolfar na comhaid, an fhaisnéis agus ábhar eile a bhaineann leis an gcion de réir na nósanna imeachta dá bhforáiltear in Airteagal 6 den Choinbhinsiún Eorpach um Eiseach- adadh. Coinneofar an Ballstát iarrthach ar an eolas faoin ionchúise- amh a thionscnáitear agus faoin toradh atá air. 3. Nı́ fhéadfaidh Ballstát an t-eiseachadadh a dhiúltú i gcás calao- ise a dhéanann dı́obháil do leasanna airgeadais na gComhphobal Eorpach toisc amháin gur cion é a bhaineann le cánacha nó dleacht- anna custaim. 4. Chun crı́ocha an Airteagail seo, forléireofar ‘náisiúnaigh Bhallstáit’ i gcomhréir le haon dearbhú arna dhéanamh aige faoi Airteagal 6(1)(b) den Choinbhinsiún Eorpach um Eiseachadadh agus le mı́r 1(c) den Airteagal sin. Airteagal 6 Comhar 1. Má tá calaois mar atá sainmhı́nithe in Airteagal 1 ina cion coiri- úil agus go mbaineann sı́ le dhá Bhallstát ar a laghad, comhoibreoidh na Ballstáit sin go héifeachtach san imscrúdú, san ionchúiseamh agus i bhforghnı́omhú an phionóis, mar shampla trı́ chúnamh dlı́thiúil frithpháirteach, eiseachadadh, imeachtaı́ a aistriú nó pianbhrei- theanna arna dtabhairt i mBallstát eile a fhorghnı́omhú. 2. Nuair atá dlı́nse ag nı́os mó ná Ballstát amháin agus caoi acu ionchúiseamh éifeachtach a dhéanamh arna bhunú ar na fı́orais chéanna, comhoibreoidh na Ballstáit i dtrácht chun a chinneadh cé acu Ballstát a dhéanfaidh an ciontóir nó na ciontóirı́ a ionchúiseamh chun an t-ionchúiseamh a lárú i mBallstát amháin más féidir. 57 Sch.3 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.3 Section 41. 60 Airteagal 13 Taiscı́ 1. Is é Ardrúnaı́ Chomhairle an Aontais Eorpaidh taiscı́ an Cho- inbhinsiúin 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 bhaine- ann leis an gCoinbhinsiún seo. 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’ fin- ancial 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 Com- munities’ 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 Com- munities; RECOGNIZING the importance of the Convention on the protec- tion 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, partic- ularly 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 corrup- tion and that, in the interests of effective action against such corrup- tion with international ramifications, it is important for their rep- rehensible 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, con- duct 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 [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. damage the financial interests of the European Communities involv- ing Community officials or officials of other Member States; CONVINCED also that such adaptation of national law should not be confined, in respect of Community officials, to acts of active or passive corruption, but should be extended to other crimes affecting or likely to affect the revenue or expenditure of the European Com- munities, including crimes committed by or against persons in whom the highest responsibilities are vested; CONSIDERING that appropriate rules should also be laid down on jurisdiction and mutual cooperation, without prejudice to the legal conditions under which they are to apply in specific cases, including waiver of immunity where appropriate; CONSIDERING finally that the relevant provisions of the Conven- tion on the protection of the European Communities’ financial interests of 26 July 1995 should be made applicable to the criminal acts covered by this Protocol, HAVE AGREED ON THE FOLLOWING PROVISIONS: Article 1 Definitions For the purposes of this Protocol: 1. (a) ‘official’ shall mean any ‘Community’ or ‘national’ official, including any national official of another Member State; (b) the term ‘Community official’ shall mean: — any person who is an official or other contracted employee within the meaning of the Staff Regulations of officials of the European Communities or the Con- ditions of employment of other servants of the Euro- pean Communities, — any person seconded to the European Communities by the Member States or by any public or private body, who carries out functions equivalent to those performed by European Community officials or other servants. Members of bodies set up in accordance with the Treaties establishing the European Communities and the staff of such bodies shall be treated as Community officials, inas- much as the Staff Regulations of the European Com- munities or the Conditions of employment of other ser- vants of the European Communities do not apply to them; (c) the term ‘national official’ shall be understood by refer- ence to the definition of ‘official’ or ‘public officer’ in the national law of the Member State in which the person in question performs that function for the purposes of application of the criminal law of that Member State. Nevertheless, in the case of proceedings involving a Member State’s official initiated by another Member State the latter shall not be bound to apply the definition 61 Sch.4 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.4 62 of ‘national official’ except in so far as that definition is compatible with its national law; 2. ‘Convention’ shall mean the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests, of 26 July 1995(1). Article 2 Passive corruption 1. For the purposes of this Protocol, the deliberate action of an official, who, directly or through an intermediary, requests or receives advantages of any kind whatsoever, for himself or for a third party, or accepts a promise of such an advantage, to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities’ financial interests shall constitute passive corruption. 2. Each Member State shall take the necessary measures to ensure that conduct of the type referred to in paragraph 1 is made a criminal offence. Article 3 Active corruption 1. For the purposes of this Protocol, the deliberate action of who- soever promises or gives, directly or through an intermediary, an advantage of any kind whatsoever to an official for himself or for a third party for him to act or refrain from acting in accordance with his duty or in the exercise of his functions in breach of his official duties in a way which damages or is likely to damage the European Communities’ financial interests shall constitute active corruption. 2. Each Member State shall take the necessary measures to ensure that conduct of the type referred to in paragraph 1 is made a criminal offence. Article 4 Assimilation 1. Each Member State shall take the necessary measures to ensure that in its criminal law the descriptions of the offences constituting conduct of the type referred to in Article 1 of the Convention com- mitted by its national officials in the exercise of their functions apply similarly in cases where such offences are committed by Community officials in the exercise of their duties. 2. Each Member State shall take the necessary measures to ensure that in its criminal law the descriptions of the offences referred to in paragraph 1 of this Article and in Articles 2 and 3 committed by or against its Government Ministers, elected members of its parliamen- tary chambers, the members of its highest Courts or the members of (1) OJ No. C 316, 27.11.1995, p. 49. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. Article 9 Entry into force 1. This Protocol shall be subject to adoption by the Member States in accordance with their respective constitutional requirements. 2. Member States shall notify the Secretary-General of the Coun- cil of the European Union of the completion of the procedures required under their respective constitutional rules for adopting this Protocol. 3. This Protocol shall enter into force 90 days after the notification provided for in paragraph 2 has been given by the State which, being a Member of the European Union at the time of adoption by the Council of the Act drawing up this Protocol, is the last to fulfil that formality. If, however, the Convention has not entered into force on that date, this Protocol shall enter into force on the date on which the Convention enters into force. Article 10 Accession of new Member States 1. This Protocol shall be open to accession by any State that becomes a member of the European Union. 2. The text of this Protocol in the language of the acceding State, drawn up by the Council of the European Union, shall be authentic. 3. Instruments of accession shall be deposited with the depositary. 4. This Protocol shall enter into force with respect to any State that accedes to it 90 days after the deposit of its instrument of accession or on the date of entry into force of this Protocol if it has not yet entered into force at the time of expiry of the said period of 90 days. Article 11 Reservations 1. No reservation shall be authorized with the exception of those provided for in Article 6 (2). 2. Any Member State which has entered a reservation may with- draw it at any time in whole or in part by notifying the depositary. Withdrawal shall take effect on the date on which the depositary receives the notification. Article 12 Depositary 1. The Secretary-General of the Council of the European Union shall act as depositary of this Protocol. 2. The depositary shall publish in the Official Journal of the Euro- pean Communities information on the progress of adoptions and accessions, declarations and reservations and any other notification concerning this Protocol. 65 Sch.4 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Section 41. 66 SCHEDULE 5 Text in the Irish 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’ fin- ancial interests done at Brussels on 27 September 1996 PRÓTACAL arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, a ghabhann leis an gCoinbhinsiún maidir le leasanna airge- adais na gComhphobal Eorpach a chosaint TÁ NA hARDPHÁIRTITHE CONARTHACHA sa Phrótacal seo, Ballstáit den Aontas Eorpach, AG TAGAIRT DÓIBH do Ghnı́omh ó Chomhairle an Aontais Eor- paigh 27 Meán Fómhair 1996, ÓS MIAN LEO a áirithiú go gcuidı́onn a ndlı́the coiriúla go héi- feachtach le leasanna airgeadais na gComhphobal Eorpach a chosaint; AG AITHINT DÓIBH thábhacht Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint a mhéid a bhaineann le calaois a dhéanann difear d’ioncam agus caite- achas Comhphobail a chomhrac; ÓS FIOS DÓIBH go bhféadfaidh cionta coiriúla eile dı́obháil a dhéanamh do leasanna airgeadais na gComhphobal Eorpach nó bheith ina mbagairt orthu, go háirithe gnı́omhartha éillitheacha arna ndéanamh ag oifigigh náisiúnta agus oifigigh Chomhphobail atá frea- grach as cistı́ Comhphobail atá á rialú acu a bhailiú, a bhainisteoire- acht nó a ı́oc amach, nó gnı́omhartha éillitheacha arna ndéanamh ina gcoinne; DE BHRÍ go bhféadfaidh daoine de náisiúntachtaı́ éagsúla atá fos- taithe ag gnı́omhaireachtaı́ nó comhlachtaı́ poiblı́ éagsúla bheith i dtreis san éilliú sin agus go bhfuil sé tábhachtach, ar mhaithe le gnı́omhaı́ocht éifeachtach i gcoinne an éillithe sin a bhfuil craob- hacha idirnáisiúnta aige, dearcadh comhchosúil ar a gcineál incháinte a bheith ann i ndlı́the coiriúla na mBallstát; AG TABHAIRT DÁ nAIRE DÓIBH nach gcuimsı́onn dlı́ coiriúil roinnt de na Ballstáit maidir le coirpeacht atá bainteach le feidhme- anna poiblı́ a fheidhmiú i gcoitinne agus maidir le héilliú, ach go háirithe, ach gnı́omhartha i gcoinne a n-oifigeach náisiúnta nó arna ndéanamh acu agus nach gcuimsı́onn sé iompar a bhfuil oifigigh Chomhphobail nó oifigigh Bhallstát eile i dtreis ann nó go gcuim- sı́onn sé é i gcásanna eisceachtúla amháin; ÓS DEIMHIN LEO gur gá an dlı́ náisiúnta a oiriúnú nuair nach bpionósaı́onn sé gnı́omhartha éillitheacha a bhfuil oifigigh Chomhphobail nó oifigigh Bhallstát eile i dtreis iontu a dhéanann dı́obháil, nó ar dóigh dóibh dı́obháil a dhéanamh, do leasanna airgea- dais na gComhphobal Eorpach; ÓS DEIMHIN LEO freisin nár chóir oiriúnú den sórt sin ar an dlı́ náisiúnta a theorannú, i leith oifigeach Comhphobail, do ghnı́omhar- tha éillitheacha gnı́omhacha nó neamhghnı́omhacha ach gur chóir é a chur i mbaint le coireanna eile a dhéanann difear, nó ar dóigh dóibh difear a dhéanamh, d’ioncam nó do chaiteachas na gComhpho- [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. bal Eorpach, lena n-áirı́tear coireanna arna ndéanamh ag daoine a ndı́lsı́tear na freagrachtaı́ is airde dóibh nó coireanna arna ndéanamh ina gcoinne; DE BHRÍ gur chóir freisin rialacha iomchuı́ a leagan sı́os maidir le dlı́nse agus comhar frithpháirteach, gan dochar do na coinnı́ollacha dlı́thiúla faoina mbeidh siad infheidhme i gcásanna sonracha, lena n- áirı́tear dı́olúine a tharscaoileadh nuair is iomchuı́; DE BHRÍ, ar deireadh, gur chóir forálacha ábhartha Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eor- pach a chosaint a chur i bhfeidhm ar na gnı́omhartha coiriúla atá folaithe sa Phrótacal seo, TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS: Airteagal 1 Sainmhı́nithe Chun crı́ocha an Phrótacail seo: (1) (a) ciallaı́onn ‘oifigeach’ aon oifigeach Comhphobail nó náis- iúnta, lena n-áirı́tear aon oifigeach náisiúnta de chuid Ballstáit eile; (b) ciallaı́onn ‘oifigeach Comhphobail’: — aon duine ar oifigeach nó fostaı́ eile ar conradh é de réir bhrı́ Rialachán Foirne oifigigh na gComhphobal Eorpach nó Choinnı́ollacha Fostaı́ochta sheirbhı́sigh eile na gComhphobal Eorpach; — aon duine atá tugtha ar iasacht do na Comhphobail Eorpacha ag na Ballstáit nó ag aon chomhlacht poiblı́ nó prı́obháideach agus a fheidhmı́onn feidhmeanna is coibhéiseach le feidhmeanna a fheidhmı́onn oifigigh nó seirbhı́sigh eile na gComhphobal Eorpach. Déileálfar le comhaltaı́ comhlachtaı́ arna mbunú i gcomhréir leis na Conarthaı́ ag bunú na gComhphobal Eorpach agus le foireann na gcomhlachtaı́ sin mar oifi- gigh Chomhphobail a mhéid nach bhfuil Rialachán Foirne oifigigh na gComhphobal Eorpach ná Coinnı́olla- cha Fostaı́ochta sheirbhı́sigh eile na gComhphobal Eor- pach infheidhme orthu. (c) léirı́tear ‘oifigeach náisiúnta’ i gcomhréir leis an sainmhı́niú ar ‘oifigeach’ nó ‘oifigeach poiblı́’ atá i ndlı́ náisiúnta an Bhallstáit ina bhfuil an fheidhm sin á feidhmiú ag an duine i dtrácht chun crı́ocha dlı́ coiriúil an Bhallstáit sin a chur i bhfeidhm. Ar a shon sin, i gcás imeachtaı́ a bhfuil oifigeach de chuid Ballstáit i dtreis iontu agus a thionscain Ballstát eile, nı́ bheidh de cheangal ar an mBallstát eile sin an sainmhı́niú ar ‘‘oifigeach náisiúnta’’ a chur i bhfeidhm ach sa mhéid go bhfuil an sainmhı́niú sin ag luı́ lena dhlı́ náisiúnta féin. 67 Sch.5 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.5 70 (d) nuair is oifigeach Comhphobail atá ag obair d’institiúid de chuid na gComhphobal Eorpach nó do chomhlacht arna bhunú i gcomhréir leis na Conarthaı́ ag bunú na gComhphobal Eorpach a bhfuil a shuı́omh aige sa Bhallstát i dtrácht an ciontóir. 2. Féadfaidh gach Ballstát, agus an fógra dá bhforáiltear in Airtea- gal 9(2) á thabhairt aige, a dhearbhú nach ndéanfaidh sé ceann amháin nó nı́os mó de na rialacha dlı́nse atá leagtha sı́os i bpointı́ (b), (c) agus (d) de mhı́r 1 a chur i bhfeidhm nó nach gcuirfidh sé i bhfeidhm é nó iad ach i gcásanna nó imthosca sonracha. Airteagal 7 Gaol leis an gCoinbhinsiún 1. Beidh Airteagail 3, 5(1), (2) agus (4) agus 6 den Choinbhinsiún infheidhme amhail is dá mbeadh tagairt iontu don iompar dá dtagraı́- tear in Airteagail 2, 3 agus 4 den Phrótacal seo. 2. Beidh na forálacha seo a leanas den Choinbhinsiún infheidhme ar an bPrótacal seo freisin: — Airteagal 7, ar é a bheith le tuiscint go mbeidh aon dearbhú de réir bhrı́ Airteagal 7(2) den Choinbhinsiún infheidhme ar an bPrótacal seo freisin mura sonrófar a mhalairt tráth an fhógra dá bhforáiltear in Airteagal 9(2) den Phrótacal seo a thabhairt, — Airteagal 9, — Airteagal 10. Airteagal 8 An Chúirt Bhreithiúnais 1. Nı́ foláir don Chomhairle aon dı́ospóidı́ idir na Ballstáit maidir le léiriú nó cur i bhfeidhm an Phrótacail seo a phlé mar chéad chéim i gcomhréir leis an nós imeachta atá leagtha amach i dTeideal VI den Chonradh ar an Aontas Eorpach d’fhonn teacht ar réiteach. Mura mbeidh réiteach faighte laistigh de thréimhse sé mhı́ féad- faidh páirtı́ sa dı́ospóid ı́ a chur faoi bhráid Chúirt Bhreithiúnais na gComhphobal Eorpach. 2. Féadfar aon dı́ospóid maidir le hAirteagal 1, seachas pointe1(c) de, nó maidir le hAirteagail 2, 3 agus 4 nó Airteagal 7(2), trı́ú fleasc, den Phrótacal seo idir Ballstát amháin nó nı́os mó agus Coimisiún na gComhphobal Eorpach nárbh fhéidir a réiteach trı́ chaibidlı́ocht a chur faoi bhráid Chúirt Bhreithiúnais na gComhphobal Eorpach. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. Airteagal 9 Teacht i bhfeidhm 1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach. 2. Cuirfidh na Ballstáit in iúl d’Ardrúnaı́ Chomhairle an Aontais Eorpaigh go bhfuil na nósanna imeachta is gá faoina rialacha bunre- achtúla faoi seach chun an Prótacal seo a ghlacadh comhlı́onta acu. 3. Tiocfaidh an Prótacal seo i bhfeidhm 90 lá tar éis don fhógra dá bhforáiltear i mı́r 2 a bheith tugtha ag an Stát is Ballstát den Aontas Eorpach an tráth a ghlacfaidh an Chomhairle an Gnı́omh ag dréachtú an Phrótacail seo is déanaı́ a dhéanfaidh an beart sin. Mura mbeidh an Coinbhinsiún tagtha i bhfeidhm ar an dáta sin áfach, tioc- faidh an Prótacal seo i bhfeidhm ar an dáta a thiocfaidh an Coinbhin- siún i bhfeidhm. Airteagal 10 Aontachas Ballstát nua 1. Beidh an Prótacal seo ar oscailt d’aontachas aon Stáit a thioc- faidh chun bheith ina Bhallstát den Aontas Eorpach. 2. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh. 3. Déanfar na hionstraimı́ aontachais a thaisceadh leis an taiscı́. 4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stáit a aon- taı́onn dó 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse thuasluaite 90 lá a dhul in éag. Airteagal 11 Forchoimeádais 1. Nı́ cheadófar aon fhorchoimeádas seachas na cinn dá bhforáil- tear in Airteagal 6(2). 2. Féadfaidh aon Bhallstát a bhfuil forchoimeádas déanta aige é a tharraingt siar go hiomlán nó go páirteach tráth ar bith trı́ fhógra a chur chuig an taiscı́. Gabhfaidh éifeacht leis an tarraingt siar ar an dáta a fhaigheann an taiscı́ an fógra. Airteagal 12 Taiscı́ 1. Is é Ardrúnaı́ Chomhairle an Aontais Eorpaigh taisc an Phróta- cail seo. 2. Foilseoidh an taiscı́ in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an bPrótacal seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra eile a bhaineann leis an bPrótacal seo. 71 Sch.5 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Section 41. 72 SCHEDULE 6 Text in the English language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests done at Brussels on 29 November 1996 PROTOCOL drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests THE HIGH CONTRACTING PARTIES, HAVE AGREED on the following provisions, which shall be annexed to the Convention: Article 1 The Court of Justice of the European Communities shall have jurisdiction, pursuant to the conditions laid down in this Protocol, to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities’ financial interests and the Protocol to that Convention drawn up on 27 September 1996(1), hereinafter referred to as ‘the first Protocol’. Article 2 1. By a declaration made at the time of the signing of this Protocol or at any time thereafter, any Member State shall be able to accept the jurisdiction of the Court of Justice of the European Communities to give preliminary rulings on the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol to that Convention pursuant to the conditions specified in either paragraph 2 (a) or paragraph 2 (b). 2. A Member State making a declaration pursuant to paragraph 1 may specify that either: (a) any court or tribunal of that State against whose decisions there is no judicial remedy under national law may request the Court of Justice of the European Communi- ties to give a preliminary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities’ financial interests and the first Protocol thereto if that court or tribunal considers that a decision on the question is necessary to enable it to give judgment, or (b) any court or tribunal of that State may request the Court of Justice of the European Communities to give a prelimi- nary ruling on a question raised in a case pending before it and concerning the interpretation of the Convention on the protection of the European Communities’ financial (1) OJ No. C 313, 23.10.1996, p. 1. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. SCHEDULE 7 Text in the Irish language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ financial interests done at Brussels on 29 November 1996 PRÓTACAL arna dhréachtú ar bhonn Airteagal K.3 den chonradh ar an Aontas Eorpach, maidir le léiriú, trı́ réamhrialú, ag cúirt bhreithiúnais na gComhphobal Eorpach ar an gCoinbhinsiún maidir le leasanna airge- adais na gComhphobal Eorpach a chosaint TÁ NA hARDPHÁIRTITHE CONARTHACHA, TAR ÉIS COMHAONTÚ ar na forálacha seo a leanas a chuirfear i gceangal leis an gCoinbhinsiún: Airteagal 1 Beidh dlı́nse ag Cúirt Bhreithiúnais na gComhphobal Eorpach, faoi na coinnı́ollacha atá leagtha sı́os sa Phrótacal seo, chun réamhri- aluithe a thabhairt ar léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an bPrótacal a ghabhann leis an gCoinbhinsiún sin agus a dréachtaı́odh ar an 27 Meán Fómhair 1996(1), dá ngairtear ‘‘an chéad Phrótacal’’ anseo feasta. Airteagal 2 1. Féadfaidh aon Bhallstát, trı́ dhearbhú a dhéanamh tráth sı́nithe an Phrótacail seo nó aon tráth eile ina dhiaidh sin, glacadh le dlı́nse Chúirt Bhreithiúnais na gComhphobal Eorpach chun réamhrialuithe a thabhairt ar léiriú ar an gCoinbhinsiún maidir le leasanna airgea- dais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis an gCoinbhinsiún sin faoi na coinnı́ollacha atá son- raithe i bpointe(a) nó (b) de mhı́r 2. 2. Féadfaidh Ballstát a dhéanann dearbhú faoi mhı́r 1 a shonrú: (a) go bhféadfaidh aon cheann de chúirteanna nó binsı́ an Bhallstáit sin nach bhfuil leigheas breithiúnach faoin dlı́ náisiúnta in aghaidh a bhreitheanna a iarraidh ar Chúirt Bhreithiúnais na gComhphobal Eorpach réamhrialú a thabhairt ar cheist a ardaı́tear i gcás atá ar feitheamh os a chomhair agus a bhaineann le léiriú ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis má mheasann an chúirt nó an binse sin gur gá breith a thab- hairt ar an gceist ionas go bhféadfaidh sé breithiúnas a thabhairt; nó (b) go bhféadfaidh aon cheann de chúirteanna nó binsı́ an Bhallstáit sin a iarraidh ar Chúirt Bhreithiúnais na gComhphobal Eorpach réamhrialú a thabhairt ar cheist a ardaı́tear i gcás atá ar feitheamh os a chomhair agus a (1) IO Uimh. C 313, 23.10.1996, lch.1. 75 Section 41. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.7 76 bhaineann le léiriú ar an gCoinbhinsiún maidir le leas- anna airgeadais na gComhphobal Eorpach a chosaint agus ar an gcéad Phrótacal a ghabhann leis má mheasann an chúirt nó an binse sin gur gá breith a thabhairt ar an gceist ionas go bhféadfaidh sé breithiúnas a thabhairt. Airteagal 3 1. Beidh an Prótacal ar Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach agus Rialacha Nós Imeachta na Cúirte Brei- thiúnais sin infheidhme. 2. I gcomhréir le Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach, beidh gach Ballstát, bı́odh nó ná bı́odh dearbhú de bhun Airteagal 2 déanta aige, i dteideal ráitis cháis nó barúlacha i scrı́bhinn a thı́olacadh do Chúirt Bhreithiúnais na gComhphobal Eorpach i gcásanna a thagann chun cinn faoi Airteagal 1. Airteagal 4 1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach. 2. Cuirfidh na Ballstáit in iúl don taiscı́ go bhfuil na nósanna imeachta is gá faoina rialacha bunreachtúla faoi seach chun an Próta- cal seo a ghlacadh comhlı́onta acu, agus cuirfidh siad in iúl dó freisin aon dearbhú arna dhéanamh de bhun Airteagal 2. 3. Tiocfaidh an Prótacal seo i bhfeidhm 90 tar éis don fhógra dá dtagraı́tear i mı́r 2 a bheith tugtha ag an Stát, is Ballstát den Aontas Eorpach tráth na Comhairle do ghlacadh an Ghnı́mh ag dréachtú an Phrótacail seo, is déanaı́ a dhéanfaidh an beart sin. Ar a shon sin, tiocfaidh sé i bhfeidhm ar a luaithe san am céanna leis an gCoinbhin- siún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint. Airteagal 5 1. Beidh aontachas leis an bPrótacal seo ar oscailt d’aon Stát a thagann chun bheith ina Bhallstát den Aontas Eorpach. 2. Taiscfear na hionstraimı́ aontachais leis an taiscı́. 3. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh. 4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stáit aontaigh 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse 90 lá thuasluaite a dhul in éag. Airteagal 6 Aon Stát a thagann chun bheith ina Bhallstát den Aontas Eorpach agus a aontaı́onn don Choinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint i gcomhréir le hAirteagal 12 de, glacfaidh sé le forálacha an Phrótacail seo. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. Airteagal 7 1. Féadfaidh gach Ballstát is Ardpháirtı́ Conarthach leasuithe ar an bPrótacal seo a mholadh. Cuirfear gach togra do leasú chuig an taiscı́ agus cuirfidh seisean in iúl don Chomhairle é. 2. Glacfaidh an Chomhairle na leasuithe agus molfaidh sı́ iad lena nglacadh ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach. 3. Tiocfaidh na leasuithe arna nglacadh amhlaidh i bhfeidhm i gcomhréir le hAirteagal 4. Airteagal 8 1. Is é Ardrúnaı́ Chomhairle an Aontais Eorpaigh taiscı́ an Phrót- acail seo. 2. Foilseoidh an taiscı́ in Iris Oifigiúil na gComhphobal Eorpach fógraı́, ionstraimı́ agus cumarsáidı́ a bhaineann leis an bPrótacal seo. SCHEDULE 8 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’ fin- ancial interests done at Brussels on 19 June 1997 SECOND 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 Com- munities’ 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 19 June 1997; DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Com- munities; RECOGNIZING the importance of the Convention on the protec- tion of the European Communities’ financial interests of 26 July 1995 in combating fraud affecting Community revenue and expenditure; RECOGNIZING the importance of the Protocol of 27 September 1996 to the said Convention in the fight against corruption damaging or likely to damage the European Communities’ financial interests; AWARE that the financial interests of the European Communities may be damaged or threatened by acts committed on behalf of legal persons and acts involving money laundering; CONVINCED of the need for national law to be adapted, where necessary, to provide that legal persons can be held liable in cases of fraud or active corruption and money laundering committed for their benefit that damage or are likely to damage the European Communi- ties’ financial interests; 77 Sch.7 Section 41. [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.8 80 Article 4 Sanctions for legal persons 1. Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3 (1) is punishable by effective, proportionate and dissuasive sanctions, which shall include criminal or non-criminal fines and may include other sanc- tions such as: (a) exclusion from entitlement to public benefits or aid; (b) temporary or permanent disqualification from the practice of commercial activities; (c) placing under judicial supervision; (d) a judicial winding-up order. 2. Each Member State shall take the necessary measures to ensure that a legal person held liable pursuant to Article 3 (2) is punishable by effective, proportionate and dissuasive sanctions or measures. Article 5 Confiscation Each Member State shall take the necessary measures to enable the seizure and, without prejudice to the rights of bona fide third parties, the confiscation or removal of the instruments and proceeds of fraud, active and passive corruption and money laundering, or property the value of which corresponds to such proceeds. Any instruments, proceeds or other property seized or confiscated shall be dealt with by the Member State in accordance with its national law. Article 6 Cooperation with the Commission of the European Communities A Member State may not refuse to provide mutual assistance in respect of fraud, active and passive corruption and money laundering for the sole reason that it concerns or is considered as a tax or cus- toms duty offence. Article 7 Cooperation with the Commission of the European Communities 1. The Member States and the Commission shall cooperate with each other in the fight against fraud, active and passive corruption and money laundering. To that end, the Commission shall lend such technical and oper- ational assistance as the competent national authorities may need to facilitate coordination of their investigations. 2. The competent authorities in the Member States may exchange information with the Commission so as to make it easier to establish [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. the facts and to ensure effective action against fraud, active and pass- ive corruption and money laundering. The Commission and the com- petent national authorities shall take account, in each specific case, of the requirements of investigation secrecy and data protection. To that end, a Member State, when supplying information to the Com- mission, may set specific conditions covering the use of information, whether by the Commission or by another Member State to which that information may be passed. Article 8 Data protection responsibility for the Commission The Commission shall ensure that, in the context of the exchange of information under Article 7 (2), it shall observe, as regards the processing of personal data, a level of protection equivalent to the level of protection set out in Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data(1). Article 9 Publication of data protection rules The rules adopted concerning the obligations under Article 8 shall be published in the Official Journal of the European Communities. Article 10 Transfer of data to other Member States and third countries 1. Subject to any conditions referred to in Article 7 (2), the Com- mission may transfer personal data obtained from a Member State in the performance of its functions under Article 7 to any other Member State. The Commission shall inform the Member State which supplied the information of its intention to make such as transfer. 2. The Commission may, under the same conditions, transfer per- sonal data obtained from a Member State in the performance of its functions under Article 7 to any third country provided that the Member State which supplied the information has agreed to such transfer. Article 11 Supervisory authority Any authority designated or created for the purpose of exercising the function of independent data protection supervision over per- sonal data held by the Commission pursuant to its functions under the Treaty establishing the European Community, shall be com- petent to exercise the same function with respect to personal data held by the Commission by virtue of this Protocol. (1) OJ No. L 281, 23.11.1995, p. 31. 81 Sch.8 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.8 82 Article 12 Relation to the Convention 1. The provisions of Articles 3, 5 and 6 of the Convention shall also apply to the conduct referred to in Article 2 of this Protocol. 2. The following provisions of the Convention shall also apply to this Protocol: — Article 4, on the understanding that, unless otherwise indi- cated at the time of the notification provided for in Article 16 (2) of this Protocol, any declaration within the meaning of Article 4 (2) of the Convention, shall also apply to this Protocol, — Article 7, on the understanding that the ne bis in idem prin- ciple also applies to legal persons, and that, unless otherwise indicated at the time the notification provided for in Article 16 82) of this Protocol is being given, any declaration within the meaning of Article 7 (2), of the Convention shall also apply to this Protocol, — Article 9, — Article 10. Article 13 Court of Justice 1. Any dispute between Member States on the interpretation or application of this Protocol must in an initial stage be examined by the Council in accordance with the procedure set out in Title VI of the Treaty on European Union with a view to reaching a solution. If no solution is found within six months, the matter may be referred to the Court of Justice by a party to the dispute. 2. Any dispute between one or more Member States and the Com- mission concerning the application of Article 2 in relation to Article 1 (e), and Article 7, 8, 10 and 12 (2), fourth indent of this Protocol which it has proved impossible to settle through negotiation may be submitted to the Court of Justice, after the expiry of a period of six months from the date on which one of the parties has notified the other of the existence of a dispute. 3. The Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the Convention on the protection of the European Communities’ finan- cial interests, of 29 November 1996(1), shall apply to this Protocol, on the understanding that a declaration made by a Member State pursu- ant to Article 2 of that Protocol is also valid regarding this Protocol unless the Member State concerned makes a declaration to the con- trary when giving the notification provided for in Article 16 (2) of this Protocol. (1) OJ No. C 151, 20.5.1997, p. 1. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. AG TAGAIRT DÓIBH do Ghnı́omh ó Chomhairle an Aontais Eor- paigh an 19 Meitheamh 1997; ÓS MIAN LEO a áirithiú go gcuidı́onn a ndlı́the coiriúla go héi- feachtúil le leasanna airgeadais na gComhphobal Eorpach a chosaint; AG AITHINT DÓIBH thábhacht Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint chun calaois a dhéanann dochar d’ioncam agus caiteachas na gComhphobal a chomhrac; AG AITHINT DÓIBH thábhacht Phrótacal an 27 Meán Fómhair 1996 a ghabhann leis an gCoinbhinsiún sin sa chomhrac i gcoinne éilliú a dhéanann dı́obháil, nó ar dóigh dó dı́obháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach; ÓS FIOS DÓIBH go bhféadfaidh gnı́omhartha arna ndéanamh thar ceann daoine dlı́theanacha agus gnı́omhartha a bhfuil sciúradh airgid i dtreis iontu dı́obháil a dhéanamh do leasanna airgeadais na gComhphobal Eorpach nó bheith ina mbagairt orthu; ÓS DEIMHIN LEO gur gá an dlı́ náisiúnta a oiriúnú, nuair is gá, chun a fhoráil go bhféadfar daoine dlı́theanacha a chur faoi dhlite- anas i gcásanna calaoise nó éillithe ghnı́omhaigh agus sciúrtha airgid a dhéanann dı́obháil, nó ar dóigh dóibh dı́obháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach; ÓS DEIMHIN LEO gur gá an dlı́ náisiúnta a oiriúnú, nuair is gá, chun gnı́omhartha a phionósú lena ndéantar fáltais ón gcalaois nó ón éilliú a sciúradh a dhéanann dı́obháil, nó ar dóigh dóibh dı́obháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach agus chun gur féidir fáltais ó chalaois agus éilliú den sórt sin a choigistiú; ÓS DEIMHIN LEO gur gá an dlı́ náisiúnta a oiriúnú, nuair is gá, d’fhonn a chosc go ndéanfar cúnamh frithpháirteach a dhiúltú toisc amháin go bhfuil baint ag na cionta atá folaithe sa Phrótacal seo le cionta a bhaineann le cánacha nó dleachtanna custaim nó go meastar gur cionta den saghas sin iad; AG TABHAIRT DÁ nAIRE DÓIBH go bhfuil an comhar idir na Ballstáit folaithe cheana i gCoinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint ach gur gá, gan dochar d’oibleagáidı́ faoin dlı́ Comhphobail, a fhoráil go hiom- chuı́ freisin do chomhar idir na Ballstáit agus an Coimisiún d’fhonn gnı́omhaı́ocht éifeachtúil a áirithiú i gcoinne na calaoise, an éillithe ghnı́omhaigh agus neamhghnı́omhaigh agus sciúradh airgid gaolmhar a dhéanann dı́obháil, nó ar dóigh dóibh dı́obháil a dhéanamh, do leasanna airgeadais na gComhphobal Eorpach, lena n-áirı́tear mal- artú faisnéise idir na Ballstáit agus an Coimisiún; DE BHRÍ gur gá, d’fhonn malartú faisnéise a chothú agus a éascú, cosaint leormhaith a áirithiú do shonraı́ pearsanta; DE BHRÍ nár chóir go mbeadh an malartú faisnéise ina bhac ar imscrúduithe atá faoi shiúl agus gur gá dá bhrı́ sin a fhoráil go gcos- nófar rúndacht an imscrúdaithe; DE BHRÍ gur chóir freisin forálacha iomchuı́ a leagan sı́os maidir le dlı́nse Chúirt Bhreithiúnais na gComhphobal Eorpach; 85 Sch.9 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.9 86 DE BHRÍ, ar deireadh, gur chóir forálacha ábhartha Choinbhinsiún an 26 Iúil 1995 maidir le leasanna airgeadais na gComhphobal Eor- pach a chosaint a chur i bhfeidhm ar ghnı́omhartha áirithe atá folai- the sa Phrótacal seo, TAR ÉIS COMHAONTÚ AR NA FORÁLACHA SEO A LEANAS: Airteagal 1 Sainmhı́nithe Chun crı́och an Phrótacail seo: (a) ciallaı́onn ‘‘an Coinbhinsiún’’ Coinbhinsiún an 26 Iúil 1995, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(1); (b) ciallaı́onn ‘‘calaois’’ an t-iompar dá dtagraı́tear in Airteagal 1 den Choinbhinsiún; (c) — ciallaı́onn ‘‘éilliú neamhghnı́omhach’’ an t-iompar dá dtagraı́tear in Airteagal 2 de Phrótacal an 27 Meán Fómhair 1996, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, a ghabhann leis an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(2); — ciallaı́onn ‘‘éilliú gnı́omhach’’ an t-iompar dá dtagraı́tear in Airteagal 3 den Phrótacal céanna; (d) ciallaı́onn ‘‘duine dlı́theanach’’ aon eintiteas a bhfuil stádas den sórt sin aige faoin dlı́ náisiúnta is infheidhme, amach ó Stáit nó comhlachtaı́ poiblı́ eile i bhfeidhmiú údarás an Stáit agus ó eagraı́ochtaı́ idirnáisiúnta poiblı́; (e) ciallaı́onn ‘‘sciúradh airgid’’ an t-iompar atá sainithe sa trı́ú fleasc d’Airteagal 1 de Threoir 91/308/CEE ón gCom- hairle an 10 Meitheamh 1991 maidir le húsáid an chórais airgeadais chun crı́che sciúradh airgid a chosc(3), a bhaine- ann le fáltais ón gcalaois, ar a laghad i gcásanna tromchúi- seacha calaoise, agus ón éilliú gnı́omhach agus neamhghnı́omhach. Airteagal 2 Sciúradh airgid Glacfaidh gach Ballstát na bearta is gá chun sciúradh airgid a bhunú mar chion coiriúil. Airteagal 3 Dliteanas daoine dlı́theanacha 1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar daoine dlı́theanacha a chur faoi dhliteanas don chalaois, don éilliú gnı́omhach agus do sciúradh airgid arna ndéanamh ar mhaithe leo ag aon duine, ag gnı́omhú dó ina aonar nó mar bhall d’orgán de (1) IO Uimh. C 316, 27.11.1995, lch. 49. (2) IO Uimh. C 313, 23.10.1996, lch. 2. (3) IO Uimh. L 166, 28. 6.1991, lch. 77. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. chuid an duine dhlı́theanaigh, a bhfuil ardseasamh aige laistigh den duine dlı́theanach atá bunaithe: — ar chumhacht ionadaı́ochta don duine dlı́theanach, nó — ar údarás chun cinntı́ a ghlacadh thar ceann an duine dhlı́theanaigh, nó — ar údarás chun rialú a fheidhmiú laistigh den duine dlı́theanach, agus freisin faoi dhliteanas do bheith i dtreis mar chúlpháirtithe nó mar ghrı́osóirı́ i gcalaois, in éilliú gnı́omhach nó i sciúradh airgid den sórt sin nó in iarracht ar chalaois den sórt sin a dhéanamh. 2. Amach ó na cásanna dá bhforáiltear cheana i mı́r 1, glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar duine dlı́theanach a chur faoi dhliteanas nuair is é an easpa maoirseachta nó rialaithe de chuid duine dá dtagraı́tear i mı́r 1 ba chúis gurbh fhéidir le duine faoina údarás calaois nó gnı́omh éillithe ghnı́omhaigh nó sciúradh airgid a dhéanamh ar mhaithe leis an duine dlı́theanach sin. 3. Nı́ eisiafaidh dliteanas duine dhlı́theanaigh faoi mhı́reanna 1 agus 2 imeachtaı́ coiriúla i gcoinne daoine nádúrtha is údair nó grı́o- sóirı́ na calaoise, an éillithe ghnı́omhaigh nó an sciúrtha airgid nó is cúlpháirtithe iontu. Airteagal 4 Smachtbhannaı́ do dhaoine dlı́theanacha 1. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh duine dlı́theanach arna chur faoi dhliteanas de bhun Airtea- gal 3(1) inphionóis le smachtbhannaı́ atá éifeachtúil, comhréireach agus athchomhairleach a chuimseoidh fı́neálacha coiriúla nó neamhchoiriúla agus a fhéadfaidh smachtbhannaı́ eile a chuimsiú amhail: (a) eisiamh ón teideal chun sochar poiblı́ nó cúnaimh; (b) dı́cháiliú sealadach nó buan chun gnı́omhaı́ochtaı́ tráchtála a chleachtadh; (c) cur faoi mhaoirseacht bhreithiúnach; (d) ordú foirceanta breithiúnach. 2. Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go mbeidh duine dlı́theanach arna chur faoi dhliteanas de bhun Airtea- gal 3(2) inphionóis le smachtbhannaı́ nó bearta atá éifeachtúil, comhréireach agus athchomhairleach. Airteagal 5 Coigistiú Glacfaidh gach Ballstát na bearta is gá chun a áirithiú go bhféadfar ionstraimı́ na calaoise, an éillithe ghnı́omhaigh agus neamhghnı́om- haigh agus an sciúrtha airgid, agus fáltais uathu nó maoin a bhfreag- raı́onn a luach d’fháltais den sórt sin, a urghabháil agus, gan dochar do chearta trı́ú páirtithe bona fide, a choigistiú nó a aistriú. Déil- eálfaidh an Ballstát, i gcomhréir lena dhlı́ náisiúnta, le haon ion- straimı́, fáltais nó maoin eile arna n-urghabháil nó arna gcoigistiú. 87 Sch.9 [No. 50.] Criminal Justice (Theft and Fraud [2001.] Offences) Act, 2001. Sch.9 90 3. Beidh Prótacal an 29 Samhain 1996, arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le léiriú, trı́ réamhrialú, ag Cúirt Bhreithiúnais na gComhphobal Eorpach ar an gCoinbhinsiún maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint(1), infheidhme ar an bPrótacal seo, ar é a bheith le tuiscint go mbeidh dearbhú arna dhéanamh ag Ballstát de bhun Airteagal 2 den Phrótacal sin bailı́ freisin i leith an Phrótacail seo mura ndéanfaidh an Ballstát i dtrácht dearbhú dá mhalairt tráth an fhógra dá bhforáiltear in Airteagal 16(2) den Phrótacal seo a thabhairt. Airteagal 14 Dliteanas neamhchonarthach Chun crı́och an Phrótacail seo, beidh dliteanas neamhchonarthach an Chomhphobail faoi rialú ag an dara mı́r d’Airteagal 215 den Chonradh ag bunú an Chomhphobail Eorpaigh. Beidh Airteagal 178 den Chonradh céanna infheidhme. Airteagal 15 Rialú breithiúnach 1. Beidh dlı́nse ag an gCúirt Bhreithiúnais in imeachtaı́ arna dtionscnamh ag aon duine nádúrtha nó dlı́theanach in aghaidh cinne- adh ón gCoimisiún a dı́rı́odh chuig an duine sin nó is dá chúram go dı́reach agus go leithleach, mar gheall ar shárú Airteagal 8 nó aon riail arna glacadh dá bhun nó mar gheall ar mhı́-úsáid cumhachtaı́. 2. Beidh Airteagail 168a(1) agus (2), an cúigiú mı́r d’Airteagal 173, an chéad mhı́r d’Airteagal 174, an chéad mhı́r agus an dara mı́r d’Airteagal 176, agus Airteagail 185 agus 186 den Chonradh ag bunú an Chomhphobail Eorpaigh, maille le Reacht Chúirt Bhreithiúnais na gComhphobal Eorpach, infheidhme mutatis mutandis. Airteagal 16 Teacht i bhfeidhm 1. Beidh an Prótacal seo faoi réir a ghlactha ag na Ballstáit i gcomhréir lena rialacha bunreachtúla faoi seach. 2. Cuirfidh na Ballstáit in iúl d’Ardrúnaı́ Chomhairle an Aontais Eorpaigh go bhfuil na nósanna imeachta is gá faoina rialacha bunre- achtúla faoi seach chun an Prótacal seo a ghlacadh comhlı́onta acu. 3. Tiocfaidh an Prótacal seo i bhfeidhm 90 lá tar éis don fhógra dá bhforáiltear i mı́r 2 a bheith tugtha ag an Stát is Ballstát den Aontas Eorpach ar an dáta a ghlac an Chomhairle an Gnı́omh ag dréachtú an Phrótacail seo is déanaı́ a dhéanfaidh an beart sin. Mura mbeidh an Coinbhinsiún tagtha i bhfeidhm ar an dáta sin áfach, tioc- faidh an Prótacal seo i bhfeidhm ar an dáta a thiocfaidh an Choinbhinsiún i bhfeidhm. 4. Ar a shon sin, déanfar cuir i bhfeidhm Airteagal 7(2) a fhionraı́ mura mbeidh, agus fad nach mbeidh, an institiúid ábhartha de chuid na gComhphobal Eorpach tar éis a hoibleagáid na rialacha cosanta sonraı́ a fhoilsiú de bhun Airteagal 9 a chomhlı́onadh nó mura mbei- fear, agus fad nach mbeifear, tar éis téarmaı́ Airteagal 11 maidir leis an údarás maoirseachta a chomhlı́onadh. Airteagal 17 Aontachas Ballstát nua 1. Beidh an Prótacal seo ar oscailt d’aontachas aon Stát a thioc- faidh chun bheith ina Bhallstát den Aontas Eorpach. (1) IO Uimh. C 151, 20.5.1997, lch. 1. [2001.] Criminal Justice (Theft and Fraud [No. 50.] Offences) Act, 2001. 2. Is téacs údarásach téacs an Phrótacail seo i dteanga an Stáit aontaigh, arna dhréachtú ag Comhairle an Aontais Eorpaigh. 3. Déanfar ionstraimı́ aontachais a thaisceadh leis an taiscı́. 4. Tiocfaidh an Prótacal seo i bhfeidhm i leith aon Stát a aon- taı́onn dó 90 lá tar éis dó a ionstraim aontachais a thaisceadh nó ar dháta an Phrótacail seo a theacht i bhfeidhm mura mbeidh sé tagtha i bhfeidhm fós tráth na tréimhse thuasluaite 90 lá a dhul in éag. Airteagal 18 Forchoimeádais 1. Féadfaidh gach Ballstát an ceart a fhorchoimeád gan sciúradh airgid a bhaineann leis na fáltais ón éilliú gnı́omhach agus neamhghn- ı́omhach a bhunú mar chion coiriúil ach i gcásanna tromchúiseacha éillithe ghnı́omhaigh agus neamhghnı́omhaigh. Aon Bhallstát a dhéanann forchoimeádas den sórt sin, cuirfidh sé an taiscı́ ar an eolas tráth an fhógra dá bhforáiltear in Airteagal 16(2) a thabhairt, agus tabharfaidh sé na mionsonraı́ dó maidir le raon feidhme an fhorcho- imeádais. Beidh forchoimeádas den sórt sin bailı́ go ceann tréimhse cúig bliana ón bhfógra sin. Féadfar é a athnuachan uair amháin go ceann tréimhse eile cúig bliana. 2. Féadfaidh Poblacht na hOstaire a dhearbhú, tráth an fhógra dá dtagraı́tear in Airteagal 16(2) a thabhairt, nach mbeidh sı́ faoi chean- gal ag Airteagail 3 agus 4. Scoirfidh dearbhú den sórt sin d’éifeacht a bheith leis cúig bliana tar éis dháta glactha an Ghnı́mh ag dréachtú an Phrótacail seo. 3. Nı́ cheadófar aon fhorchoimeádas eile amach ó na cinn dá bhforáiltear sa chéad fhleasc agus sa dara fleasc d’Airteagal 12(2). Airteagal 19 Taiscı́ 1. Is é Ardrúnaı́ Chomhairle an Aontais Eorpaigh taiscı́ an Phrót- acail seo. 2. Foilseoidh an taiscı́ in Iris Oifigiúil na gComhphobal Eorpach faisnéis maidir leis an bPrótacal seo a ghlacadh agus aontachais leis, na dearbhuithe, na forchoimeádais agus gach fógra eile a bhaineann leis an bPrótacal seo. 91 Sch.9