amendment list, 22 April 2026

Protection of the European Union’s financial interests – combating fraud – annual report 2024

Report A-10-2026-0080-AM-015-024 · (2025/2238(INI))

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Amendment 15
Amendment 16
Amendment 17
Amendment 18
Amendment 19
Amendment 20
Amendment 21
Amendment 22
Amendment 23
Amendment 24

Text 119 paragraphs

22.4.2026 A10-0080/15

Amendment 15

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

(2025/2238(INI))

Motion for a resolution

Paragraph 1 a (new)

Motion for a resolution	Amendment
Motion for a resolution	Amendment1a. Recalls that the annual PIF report is an important source of information on the protection of the EU’s financial interests; stresses that enhanced transparency is essential, notably through the active participation of civil society and media organisations; emphasises the importance of engaging civil society, the media in general, and investigative journalism in particular, to enhance awareness;

Motion for a resolution

Amendment

1a. Recalls that the annual PIF report is an important source of information on the protection of the EU’s financial interests; stresses that enhanced transparency is essential, notably through the active participation of civil society and media organisations; emphasises the importance of engaging civil society, the media in general, and investigative journalism in particular, to enhance awareness;

Or. en

22.4.2026 A10-0080/16

Read the rest (107 paragraphs)

Amendment 16

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 3

Motion for a resolution	Amendment
Motion for a resolution3. Underlines that the rule of law is a cornerstone of the EU and is essential for protecting EU financial interests in all Member States; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget; underlines that decisions to protect EU financial interests must be based on technical and legal findings; calls on the Commission to ensure consistent and proportionate use of the mechanism, while respecting Member States’ primary responsibility for upholding rule of law principles and ensuring coherence across EU instruments;	Amendment3. Underlines that the rule of law is a cornerstone of the EU, and is essential for protecting the EU’s financial interests in all Member States; emphasises that breaches have tangible implications for the EU budget, notably by weakening control systems, oversight mechanisms and judicial remedies; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget, including at an early stage; underlines that decisions to protect EU financial interests must be based on technical and legal findings and must not be subject to bargaining, in particular under the threat of blocking decisions requiring unanimity in the Council; calls for a consistent and proportionate application of the mechanism; recalls that frozen EU funds should only be released once the necessary reforms have been fully implemented and compliance with the rule of law is ensured; warns that any reallocation or redeployment of such funds entails risks and calls on the Commission to prevent any circumvention of the Conditionality Regulation;

Motion for a resolution

Amendment

3. Underlines that the rule of law is a cornerstone of the EU and is essential for protecting EU financial interests in all Member States; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget; underlines that decisions to protect EU financial interests must be based on technical and legal findings; calls on the Commission to ensure consistent and proportionate use of the mechanism, while respecting Member States’ primary responsibility for upholding rule of law principles and ensuring coherence across EU instruments;

3. Underlines that the rule of law is a cornerstone of the EU, and is essential for protecting the EU’s financial interests in all Member States; emphasises that breaches have tangible implications for the EU budget, notably by weakening control systems, oversight mechanisms and judicial remedies; stresses that the rule of law conditionality mechanism must be applied where breaches directly affect the EU budget, including at an early stage; underlines that decisions to protect EU financial interests must be based on technical and legal findings and must not be subject to bargaining, in particular under the threat of blocking decisions requiring unanimity in the Council; calls for a consistent and proportionate application of the mechanism; recalls that frozen EU funds should only be released once the necessary reforms have been fully implemented and compliance with the rule of law is ensured; warns that any reallocation or redeployment of such funds entails risks and calls on the Commission to prevent any circumvention of the Conditionality Regulation;

Or. en

22.4.2026 A10-0080/17

Amendment 17

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 25

Motion for a resolution	Amendment
Motion for a resolution25. Emphasises that independent media and investigative journalism could play a role in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public funds;	Amendment25. Emphasises that independent media and investigative journalism play a role in the fight against fraud, corruption, conflicts of interest, and other forms of misuse of public funds; encourages the Commission to support these actors through training programmes, funding, and other measures in line with EU fundamental rights and the rule of law;

Or. en

22.4.2026 A10-0080/18

Amendment 18

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 53

Motion for a resolution	Amendment
Motion for a resolution53. Recalls that the budgetary conditionality mechanism established by the Conditionality Regulation is a legally regulated tool to prevent risks to the EU budget; notes that its application can, however, be justified only where there is a direct, real and demonstrated link between the failures found and the harm to the financial interests of the EU; expresses its concern that any extension of its scope beyond this budgetary purpose would be contrary to the spirit of the Treaties and the principle of proportionality; recalls that the legitimacy of this mechanism is based on a strictly objective application, free from any political considerations, and respectful of equal treatment between Member States; notes that its implementation has raised practical and operational challenges, as highlighted by ECA special report 03/2024 on the rule of law in the EU; calls on the Commission to apply the mechanism consistently and transparently on the basis of objective evidence;	Amendment53. Recalls that the budgetary rule of law conditionality mechanism established by the Conditionality Regulation is a legally regulated tool to prevent risks to the EU budget; recalls that this mechanism is based on a strictly objective application, free from any political considerations, and respectful of equal treatment between Member States; notes that its implementation has raised practical and operational challenges, as highlighted by ECA special report 03/2024 on the rule of law in the EU; calls on the Commission to apply the mechanism consistently and transparently on the basis of objective evidence;

Motion for a resolution

Amendment

53. Recalls that the budgetary conditionality mechanism established by the Conditionality Regulation is a legally regulated tool to prevent risks to the EU budget; notes that its application can, however, be justified only where there is a direct, real and demonstrated link between the failures found and the harm to the financial interests of the EU; expresses its concern that any extension of its scope beyond this budgetary purpose would be contrary to the spirit of the Treaties and the principle of proportionality; recalls that the legitimacy of this mechanism is based on a strictly objective application, free from any political considerations, and respectful of equal treatment between Member States; notes that its implementation has raised practical and operational challenges, as highlighted by ECA special report 03/2024 on the rule of law in the EU; calls on the Commission to apply the mechanism consistently and transparently on the basis of objective evidence;

53. Recalls that the budgetary rule of law conditionality mechanism established by the Conditionality Regulation is a legally regulated tool to prevent risks to the EU budget; recalls that this mechanism is based on a strictly objective application, free from any political considerations, and respectful of equal treatment between Member States; notes that its implementation has raised practical and operational challenges, as highlighted by ECA special report 03/2024 on the rule of law in the EU; calls on the Commission to apply the mechanism consistently and transparently on the basis of objective evidence;

Or. en

22.4.2026 A10-0080/19

Amendment 19

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 54

Motion for a resolution	Amendment
Motion for a resolution54. Maintains that the integrity and reputation of the EU’s institutions, bodies, offices and agencies is a core element of citizens’ trust; believes that accountability in the use of EU budget resources is crucial for democratic legitimacy, and that requirements related to transparency and the protection of the EU’s financial interests must apply equally to every beneficiary and without exception within each EU institution, including Parliament, in order to guarantee sound financial management and effective controls for public funds;	Amendment54. Reiterates the importance of preserving the integrity and reputation of the EU’s institutions, including Parliament, and of all EU bodies and entities as a core element of citizens’ trust; believes that accountability in the use of EU budget resources is crucial for democratic legitimacy; emphasises the urgency of ensuring that no political group, body or entity benefiting from EU funds can evade financial responsibility in cases of fraud investigations or serious irregularities involving the use of EU funds, including through the dissolution, succession or reconfiguration of a political group or legal structure; stresses that effective mechanisms must be in place to ensure the continuity of financial responsibility and, where appropriate, of individual responsibility; calls for strengthened oversight mechanisms, including a broad and independent selection of external auditors, in order to guarantee sound financial management, effective controls and full accountability for public funds; recalls the opinion of the Committee on Budgetary Control, adopted on 4 September 2025 and submitted to Parliament’s Bureau, on the dissolution and final financial report 2024 of the political group Identity and Democracy; underlines that requirements related to transparency, accountability and the protection of the EU’s financial interests must apply equally to every beneficiary and without exception within each EU institution;

Motion for a resolution

Amendment

54. Maintains that the integrity and reputation of the EU’s institutions, bodies, offices and agencies is a core element of citizens’ trust; believes that accountability in the use of EU budget resources is crucial for democratic legitimacy, and that requirements related to transparency and the protection of the EU’s financial interests must apply equally to every beneficiary and without exception within each EU institution, including Parliament, in order to guarantee sound financial management and effective controls for public funds;

54. Reiterates the importance of preserving the integrity and reputation of the EU’s institutions, including Parliament, and of all EU bodies and entities as a core element of citizens’ trust; believes that accountability in the use of EU budget resources is crucial for democratic legitimacy; emphasises the urgency of ensuring that no political group, body or entity benefiting from EU funds can evade financial responsibility in cases of fraud investigations or serious irregularities involving the use of EU funds, including through the dissolution, succession or reconfiguration of a political group or legal structure; stresses that effective mechanisms must be in place to ensure the continuity of financial responsibility and, where appropriate, of individual responsibility; calls for strengthened oversight mechanisms, including a broad and independent selection of external auditors, in order to guarantee sound financial management, effective controls and full accountability for public funds; recalls the opinion of the Committee on Budgetary Control, adopted on 4 September 2025 and submitted to Parliament’s Bureau, on the dissolution and final financial report 2024 of the political group Identity and Democracy; underlines that requirements related to transparency, accountability and the protection of the EU’s financial interests must apply equally to every beneficiary and without exception within each EU institution;

Or. en

22.4.2026 A10-0080/20

Amendment 20

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 55

Motion for a resolution	Amendment
Motion for a resolution55. Stresses that at a time when the EU institutions are regularly debating new own resources, priority should instead be given to enhancing fraud prevention and detection through strengthened controls, which would reduce revenue losses and ensure the recovery of funds legitimately owed to the EU and currently lost; considers that a rigorous analysis of the potential for recovering revenue currently lost due to fraud and evasion should therefore be carried out;	Amendment55. Stresses that, in parallel to ongoing discussions on new own resources, efforts should also focus on enhancing fraud prevention and detection through strengthened controls, which would reduce revenue losses and ensure the recovery of funds legitimately owed to the EU and currently lost; considers that a rigorous analysis of the potential for recovering revenue currently lost due to fraud and evasion should therefore be carried out;

Motion for a resolution

Amendment

55. Stresses that at a time when the EU institutions are regularly debating new own resources, priority should instead be given to enhancing fraud prevention and detection through strengthened controls, which would reduce revenue losses and ensure the recovery of funds legitimately owed to the EU and currently lost; considers that a rigorous analysis of the potential for recovering revenue currently lost due to fraud and evasion should therefore be carried out;

55. Stresses that, in parallel to ongoing discussions on new own resources, efforts should also focus on enhancing fraud prevention and detection through strengthened controls, which would reduce revenue losses and ensure the recovery of funds legitimately owed to the EU and currently lost; considers that a rigorous analysis of the potential for recovering revenue currently lost due to fraud and evasion should therefore be carried out;

Or. en

22.4.2026 A10-0080/21

Amendment 21

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 71

Motion for a resolution	Amendment
Motion for a resolution71. Appreciates the EU’s efforts, on the recommendation of the ECA, to ensure that anti-corruption measures are integrated into the EU’s external action instruments; maintains its recommendation to suspend budget support and withdraw funds from non-EU countries, including candidate countries, where the authorities fail to take effective action against widespread corruption, while ensuring support for citizens;	Amendment71. Appreciates the EU’s efforts, on the recommendation of the ECA, to ensure that anti-corruption measures are integrated into the EU’s external action instruments; maintains its recommendation to suspend budget support and withdraw funds from non-EU countries, including candidate countries, where the authorities fail to take effective action against widespread corruption, while ensuring that support for citizens, civil society and humanitarian action is preserved;

Motion for a resolution

Amendment

71. Appreciates the EU’s efforts, on the recommendation of the ECA, to ensure that anti-corruption measures are integrated into the EU’s external action instruments; maintains its recommendation to suspend budget support and withdraw funds from non-EU countries, including candidate countries, where the authorities fail to take effective action against widespread corruption, while ensuring support for citizens;

Or. en

22.4.2026 A10-0080/22

Amendment 22

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 73

Motion for a resolution	Amendment
Motion for a resolution73. Stresses that Ukraine’s recovery and reconstruction needs are considerable and must be urgently addressed to achieve a lasting peace;	Amendment73. Stresses that Ukraine’s recovery and reconstruction needs are considerable and will require sustained international support over the coming years;

Or. en

22.4.2026 A10-0080/23

Amendment 23

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 74

Motion for a resolution	Amendment
Motion for a resolution74. Expresses concern about recent reports of corruption cases, including allegations involving high-level officials in Ukraine; encourages Ukraine to continue its reforms, including efforts to address the influence of oligarchs, and calls on the Commission to further strengthen its oversight of EU-funded activities in the country;	Amendment74. Expresses concern about recent reports of corruption cases, including allegations involving high-level officials in Ukraine, while acknowledging the progress made by Ukraine in advancing reforms on anti-corruption, anti-money laundering and accountability; highlights the fact that these efforts were undertaken by Ukraine in the midst of a fully fledged invasion; encourages Ukraine to continue its reforms, including efforts to address the influence of oligarchs, and calls on the Commission to further strengthen its oversight of EU-funded activities in the country;

Motion for a resolution

Amendment

74. Expresses concern about recent reports of corruption cases, including allegations involving high-level officials in Ukraine; encourages Ukraine to continue its reforms, including efforts to address the influence of oligarchs, and calls on the Commission to further strengthen its oversight of EU-funded activities in the country;

74. Expresses concern about recent reports of corruption cases, including allegations involving high-level officials in Ukraine, while acknowledging the progress made by Ukraine in advancing reforms on anti-corruption, anti-money laundering and accountability; highlights the fact that these efforts were undertaken by Ukraine in the midst of a fully fledged invasion; encourages Ukraine to continue its reforms, including efforts to address the influence of oligarchs, and calls on the Commission to further strengthen its oversight of EU-funded activities in the country;

Or. en

22.4.2026 A10-0080/24

Amendment 24

Gilles Boyer

on behalf of the Renew Group

Report A10-0080/2026

Julien Sanchez

Protection of the European Union’s financial interests – combating fraud – annual report 2024

(2025/2238(INI))

Motion for a resolution

Paragraph 77

Motion for a resolution	Amendment
Motion for a resolution77. Appreciates the work of OLAF and the EPPO in protecting EU funds deployed in Ukraine, including recent investigations into serious irregularities in EU-funded procurement and recalls that EPPO competences extend to EU funds even when used in non-EU countries; underlines the role of the Member States, OLAF and the EPPO in preventing the circumvention of sanctions and in protecting the EU’s financial interests; calls for the Commission to further strengthen controls on EU support to Ukraine, including where fraud risks involve economic operators located outside Ukraine; encourages continued cooperation between EU bodies and the Ukrainian authorities;	Amendment77. Appreciates the work of OLAF and the EPPO in protecting EU funds deployed in Ukraine, including recent investigations into serious irregularities in EU-funded procurement and recalls that EPPO competences extend to EU funds even when used in non-EU countries; underlines the role of the Member States, OLAF and the EPPO in preventing the circumvention of sanctions and in protecting the EU’s financial interests; reiterates the need to strengthen the enforcement of EU sanctions against Russia and Belarus; calls for the Commission to further strengthen controls on EU support to Ukraine, including where fraud risks involve economic operators located outside Ukraine; encourages continued cooperation between EU bodies and the Ukrainian authorities;

Motion for a resolution

Amendment

77. Appreciates the work of OLAF and the EPPO in protecting EU funds deployed in Ukraine, including recent investigations into serious irregularities in EU-funded procurement and recalls that EPPO competences extend to EU funds even when used in non-EU countries; underlines the role of the Member States, OLAF and the EPPO in preventing the circumvention of sanctions and in protecting the EU’s financial interests; calls for the Commission to further strengthen controls on EU support to Ukraine, including where fraud risks involve economic operators located outside Ukraine; encourages continued cooperation between EU bodies and the Ukrainian authorities;

77. Appreciates the work of OLAF and the EPPO in protecting EU funds deployed in Ukraine, including recent investigations into serious irregularities in EU-funded procurement and recalls that EPPO competences extend to EU funds even when used in non-EU countries; underlines the role of the Member States, OLAF and the EPPO in preventing the circumvention of sanctions and in protecting the EU’s financial interests; reiterates the need to strengthen the enforcement of EU sanctions against Russia and Belarus; calls for the Commission to further strengthen controls on EU support to Ukraine, including where fraud risks involve economic operators located outside Ukraine; encourages continued cooperation between EU bodies and the Ukrainian authorities;

Or. en