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La Comisión acoge con satisfacción la decisión de crear la Fiscalía Europea adoptada por veinte Estados miembros
Bruselas, 8 de junio de 2017
En el Consejo de Justicia celebrado hoy, veinte Estados miembros han llegado a un acuerdo político por el que se establece una nueva Fiscalía Europea con arreglo a un mecanismo de cooperación reforzado.
El Parlamento Europeo tiene ahora que otorgar su aprobación. Tras su instauración, la Fiscalía independiente de la UE gozará de facultades de investigación y persecución de las causas penales que afecten al presupuesto de la UE, como la corrupción y el fraude que impliquen fondos de la UE o los casos transfronterizos de fraude del IVA. Se tratará de un organismo sólido, independiente y eficiente especializado en luchar contra los delitos financieros en toda la UE.
El comisario Günther H. Oettinger, responsable de Presupuesto y Recursos Humanos, ha afirmado lo siguiente: «Mantenemos una política de tolerancia cero con el fraude que afecta al presupuesto de la UE. Cada cent de ese presupuesto debe gastarse en beneficio de los ciudadanos de la UE. La creación de una Fiscalía Europea sólida, independiente y eficiente refuerza nuestra política de protección del dinero de los contribuyentes al determinar un enfoque europeo de la investigación y el enjuiciamiento penales de los delitos que van en detrimento del presupuesto de la UE. Se trata de un complemento fundamental de los medios de que disponemos actualmente a escala de la Unión, a saber, el trabajo de la OLAF en el ámbito de las investigaciones administrativas.»
Věra Jourová, comisaria de la UE responsable de Justicia, Consumidores e Igualdad de Género, ha manifestado: «Hemos puesto todo nuestro empeño en recabar la participación del mayor número de Estados miembros posible, por lo que me complace anunciar que son veinte los miembros fundadores de la Fiscalía Europea. Es, sin duda, un gran éxito, pues garantiza su eficacia desde el momento mismo de su puesta en marcha. Hoy es un día memorable para el contribuyente europeo. La Fiscalía Europea complementará la importante labor de Eurojust, agencia de justicia penal de la UE, y le permitirá dedicar más recursos a la lucha contra el terrorismo, la trata de seres humanos u otros delitos.
¿A qué obedece la creación de una Fiscalía Europea?
Cada año, el fraude transfronterizo ocasiona a los presupuestos nacionales de toda Europa pérdidas de al menos 50 000 millones EUR de ingresos procedentes del IVA. La delincuencia organizada transnacional obtiene cada año miles de millones de euros de beneficios al eludir las normas nacionales y evitar la acción de la justicia penal. Fuera del ámbito del IVA, los Estados miembros detectaron y notificaron a la Comisión en 2015 irregularidades fraudulentas por un importe cercano a 638 millones EUR. Los medios de los fiscales nacionales para luchar contra la delincuencia transnacional a gran escala son limitados. La nueva Fiscalía de la UE realizará rápidas investigaciones de un punto a otro de Europa e intercambiará información en tiempo real. Su establecimiento supondrá un punto de inflexión.
¿Cómo funcionará la Fiscalía Europea?
- Organismo independiente
La Fiscalía Europea funcionará como organismo único en todos los Estados miembros participantes. Será una entidad altamente especializada e independiente, implantada en paralelo a las instituciones y servicios de la UE existentes. La Fiscalía Europea actuará en interés de la UE y no recabará ni admitirá instrucciones de las instituciones de la UE ni de las autoridades nacionales.
- Cooperación eficiente con las autoridades nacionales
Desde el punto de vista organizativo, la Fiscalía Europea constará de una oficina central a escala de la UE y de un nivel descentralizado compuesto por los fiscales delegados europeos establecidos en los Estados miembros, quienes simultanearán esa función con la de fiscales nacionales («doble función»). El nivel central supervisará las investigaciones y los procedimientos llevados a cabo en el ámbito nacional, para asegurar una coordinación efectiva y un enfoque uniforme en toda la UE. Esta estructura le permitirá reunir una amplia gama de conocimientos técnicos y una diversa experiencia sobre los sistemas jurídicos nacionales, manteniendo al mismo tiempo su independencia. Cuando la Fiscalía asuma una investigación, las autoridades nacionales no ejercerán sus competencias con respecto a esa misma actividad delictiva.
- Facultad de llevar a cabo, con toda rapidez, investigaciones y diligencias de enjuiciamiento
La Fiscalía Europea podrá investigar eficientemente los delitos contra el presupuesto de la UE y el fraude del IVA, como el fraude por más de 10 000 EUR que afecte a fondos de la UE y el fraude transfronterizo del IVA por más de 10 millones EUR. Podrá actuar rápidamente en casos transfronterizos sin depender de los dilatados procedimientos de cooperación judicial. Llevará directamente a los delincuentes ante los órganos jurisdiccionales nacionales. Su intervención debería aumentar el éxito de las actuaciones judiciales y aumentar los índices de recuperación de los fondos defraudados.
- Enfoque integral destinado a proteger el dinero de los contribuyentes
Aunque la Fiscalía Europea será responsable de las investigaciones penales, la OLAF proseguirá su labor de investigación administrativa de las irregularidades y los fraudes que afecten a los intereses financieros de la Unión en todos sus Estados miembros. Al aumentar los índices de condena y de recuperación de fondos, este enfoque asegurará la protección más amplia posible del presupuesto de la UE.
Próximos pasos
Tras el acuerdo general alcanzado hoy en el Consejo por Austria, Bélgica, Bulgaria, Croacia, Chipre, Chequia, Estonia, Finlandia, Francia, Alemania, Grecia, Italia, Letonia, Lituania, Luxemburgo, Portugal, Rumanía, Eslovaquia, España y Eslovenia, la adopción final del Reglamento depende de la aprobación del Parlamento Europeo. Los demás Estados miembros que deseen adherirse a los veinte fundadores podrán hacerlo en cualquier momento tras la adopción del Reglamento.
Contexto
Fundamentándose en el Tratado de Lisboa (artículo 86 del TFUE), la Comisión propuso en 2013 el establecimiento de una Fiscalía Europea. Dinamarca, Irlanda y el Reino Unido se acogen a una cláusula de exclusión voluntaria a este respecto.
Algunas precisiones que establece la directiva comunitaria 2006/112 en torno a la facturación y la lucha contra el fraude:
La utilización de la facturación electrónica debe permitir a las administraciones fiscales efectuar su control. Conviene,
por tanto, para garantizar el buen funcionamiento del
mercado interior, establecer una lista armonizada de
menciones obligatorias en las facturas y una serie de
criterios comunes relativos a la facturación y conservación
electrónicas de las facturas, así como a la autofacturación y
a la subcontratación de las operaciones de facturación.
(47) Los Estados miembros, con arreglo a las condiciones que
establezcan, deben autorizar y poder exigir la presentación
por vía electrónica de determinadas declaraciones.
(48) La necesaria búsqueda de simplificación de los trámites
administrativos y estadísticos de las empresas, especialmente
de las pequeñas y medianas empresas, debe
conciliarse con la aplicación de medidas eficaces de control
y, tanto por motivos económicos como fiscales, con la
preservación indispensable de la calidad de los instrumentos
estadísticos comunitarios.
(49) En lo concerniente a las pequeñas empresas, sin embargo,
conviene que los Estados miembros puedan continuar
aplicando sus regímenes especiales, sobre las base de
disposiciones comunes y en aras de una armonización más
avanzada.
(50) En lo que respecta a los agricultores, conviene dejar al
arbitrio de los Estados miembros la facultad de aplicar un
régimen especial que comporte, en beneficio de aquellos
agricultores que no estén sometidos al régimen normal, una
compensación a tanto alzado del IVA soportado. Interesa
fijar los principios esenciales de dicho régimen y establecer
un método común de determinación del valor añadido
realizado por estos agricultores para las necesidades de la
recaudación de los recursos propios.
(51) Conviene adoptar un régimen comunitario de imposición
aplicable a los bienes de ocasión, los objetos de arte, las
antigüedades y los objetos de colección, a fin de evitar la
doble imposición y las distorsiones de la competencia entre
sujetos pasivos.
(52) La aplicación de las normas fiscales ordinarias al oro
constituye un obstáculo importante para su utilización con
fines de inversión financiera y, por lo tanto, justifica la
aplicación de un régimen fiscal específico a fin de
acrecentar la competitividad internacional del mercado del
oro comunitario.
(53) La entrega de oro con fines de inversión tienen un carácter
similar a otras inversiones financieras exentas de impuestos.
La exención fiscal parece ser el tratamiento impositivo más
adecuado para las entregas de oro de inversión.
(54) Conviene incluir en la definición de oro de inversión las
monedas de oro cuyo valor refleja en primer lugar el precio
del oro que contienen. Por motivos de transparencia y de
seguridad jurídica, debe establecerse anualmente una lista
de las monedas que pueden acogerse al régimen aplicable al
oro de inversión, que dé garantías a los operadores que
comercian con dichas monedas. Dicha lista no prejuzga la
exención concedida a monedas que no estén incluidas en
ella pero que cumplan los criterios establecidos en la
presente Directiva.
(55) A fin de impedir el fraude fiscal y al mismo tiempo aligerar
las cargas financieras correspondientes a la entrega de oro
de pureza superior a cierto grado, resulta justificado
autorizar a los Estados miembros para que designen al
comprador como deudor del impuesto.
(56) Para facilitar el cumplimiento de sus obligaciones fiscales a
los operadores económicos que prestan servicios por vía
electrónica, y que no están ni establecidos ni obligados a
identificarse a efectos del IVA en la Comunidad, conviene
establecer un régimen especial. En aplicación de dicho
régimen, cualquier operador que preste tales servicios por
vía electrónica en la Comunidad a personas que no sean
sujetos pasivos deben poder optar, si carece de otra
identificación a efectos del IVA en la Comunidad, por la
identificación en un único Estado miembro.
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