This Regulation does not apply to Member States which do not participate in the enhanced cooperation. In that context, it should be recalled that the non-participation of certain Member States in the enhanced cooperation does not exempt them from the obligation to ensure the full enforcement of Article 325 TFEU and the Union acquis aimed at ensuring the protection of the Union’s financial interests, including Council Regulation (EC, Euratom) No 2988/95, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council, Directive (EU) 2017/1371 of the European Parliament and of the Council, Regulation (EU, Euratom) 2024/2509 and, where applicable, Council Regulation (EU) 2017/1939. Those Member States and the economic entities under their jurisdiction should therefore fully collaborate with the Court of Auditors, the European Anti-Fraud Office (OLAF), the Commission and, where applicable, the European Public Prosecutor’s Office (the EPPO), in the exercise of their competences.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
