The European Public Prosecutor's Office: A chronicle of a failure foreseen

Abstract

One of the crucial principles of the European Union is the principle of loyal cooperation. This principle seems to be weakly applied in the EU's daily work. The discussions on the construction of EPPO are testifying thereof, for example regarding the question how competences regarding VAT fraud should be dealt with. The underlying problem seems to be the nationalistic approach of the Member States, neglecting the many mechanisms EU law already provides and thereby hampering European cooperation required to combat more effectively VAT fraud. As a response to this ineffective fight against VAT fraud, the European Court of Auditors (ECA) recommends on the basis of a Special Report to integrate VAT fraud in the PIF directive. A complex initiative like the establishment of EPPO should be evaluated on the basis of a multidisciplinary investigation. Questions regarding its organizational effectiveness and its cooperation with other organizations demand for such an approach. The issue 'Is that value for money for EU citizens' should be an important element of a multi-disciplinary audit by ECA on the effectiveness and cost-effectiveness of a mechanism such as EPPO. The most probable outcome thereof would be: a chronicle of a failure foreseen.