Annual report 2012 on the protection of the EU's financial interests - fight against fraud

This own-initiative report is the 2012 annual report on the protection of the EU's financial interests and the fight against fraud. Amendments revise recitals and provisions on combating fraud, corruption and irregularities, the European Anti-Fraud Office (OLAF) and its Supervisory Committee, Article 325 TFEU, the distinction between fraud and irregularities, recovery of amounts, traditional own resources, VAT and customs duties, tax evasion, and the Excise Movement Control System (EMCS).