MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION INFORMATION ON ADOPTION IN COMMITTEE RESPONSIBLE FINAL VOTE BY ROLL CALL IN COMMITTEE RESPONSIBLE on protection of the European Unions financial interests - combating fraud - annual report 2018 (2019/2128(INI)) The European Parliament, having regard to Articles 310(6) and 325(5) of the Treaty on the Functioning of the European Union (TFEU), having regard to its resolutions on previous annual reports of the Commission and of the European Anti-Fraud Office (OLAF), having regard to the report from the Commission to the European Parliament and the Council of 11 October 2019 entitled 30th Annual Report on the Protection of the European Unions financial interests Fight against fraud 2018 (COM(2019)0444) and the accompanying staff working documents (SWD(2019)0361, SWD(2019)0362, SWD(2019)0363, SWD(2019)0364 and SWD(2019)0365), having regard to the OLAF Report 2018[1] and the 2018 Activity Report of the OLAF Supervisory Committee, having regard to the communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee, the Committee of the Regions and the Court of Auditors entitled Commission Anti-Fraud Strategy: enhanced action to protect the EU budget (COM(2019)0196), having regard to the action plan (SWD (2019)0170) and the fraud risk assessment SWD (2019)171) accompanying the communication entitled Commission Anti-Fraud Strategy: enhanced action to protect the EU budget (COM(2019)0196), having regard to the annual report of the European Court of Auditors on the implementation of the budget concerning the financial year 2018, together with the institutions replies[2], having regard to the Commission proposal of 2 May 2018 for a regulation on the protection of the Unions budget in case of generalised deficiencies as regards the rule of law in the Member States (COM(2018)0324), having regard to the introduction of standard provisions on protecting the EUs financial interests within all the Commissions MFF proposals, having regard to Opinion No 8/2018 of the European Court of Auditors of 22 November 2018 on the Commissions proposal of 23 May 2018 amending OLAF Regulation 883/2013 as regards cooperation with the European Public Prosecutors Office and the effectiveness of OLAF investigations (COM (2018)0338), having regard to Opinion No 9/2018 of the European Court of Auditors concerning the proposal for a regulation of the European Parliament and of the Council establishing the EU Anti-Fraud Programme, having regard to special report No 26/2018 of the European Court of Auditors of 10 October 2018 entitled A series of delays in customs IT systems: what went wrong?, having regard to special report No 01/2019 of the European Court of Auditors entitled Fighting fraud in EU spending: action needed, having regard to special report No 06/2019 of the European Court of Auditors entitled Tackling fraud in EU cohesion spending: managing authorities need to strengthen detection, response and coordination, having regard to special report No 12/2019 of the European Court of Auditors entitled E-commerce: many of the challenges of collecting VAT and customs duties remain to be resolved, having regard to Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF)[3] and to the mid-term review thereof, published by the Commission on 2 October 2017 (COM(2017)0589), having regard to Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Unions financial interests by means of criminal law (PIF Directive),[4] having regard to Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutors Office (EPPO)[5], having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002[6], having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012[7], having regard to the report of 4 September 2019 commissioned by the Commission entitled Study and Reports on the VAT Gap in the EU-28 Member States: Final Report, having regard to the report of May 2015 commissioned by the Commission entitled Study to quantify and analyse the VAT Gap in the EU Member States: 2015 report and to the Commission communication of 7 April 2016 on an action plan on VAT entitled Towards a single EU VAT area Time to decide (COM(2016)0148), having regard to the Commissions EU Anti-corruption Report of 3 February 2014 (COM(2014)0038), having regard to Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC[8], having regard to the Commission communication of 6 June 2011 entitled Fighting Corruption in the EU (COM(2011)0308), having regard to its resolution of 14 February 2017 on the role of whistle-blowers in the protection of EUs financial interests[9], having regard to the progress report of 12 May 2017 on the implementation of the Commission communication entitled Stepping up the fight against cigarette smuggling and other forms of illicit trade in tobacco products A comprehensive EU strategy (COM(2013)0324 of 6 June 2013) (COM(2017)0235), having regard to Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutors Office (EPPO),[10] having regard to the report coordinated by OLAF entitled Fraud in Public Procurement A collection of red flags and best practices, published on 20 December 2017, and the OLAF handbook of 2017 on Reporting of irregularities in shared management, having regard to special report No 19/2017 of the European Court of Auditors entitled Import procedures: shortcomings in the legal framework and an ineffective implementation impact the financial interests of the EU, having regard to the judgement of the Court of Justice of the European Union in Case C-105/14: criminal proceedings against Taricco and others[11], having regard to the judgement of the Court of Justice of the European Union in Case C-42/17: criminal proceedings against M.A.S.