It shall not extend, in particular, to revenue, customs or administrative matters or to the liability of the State for acts and omissions in the exercise of State authority ("acta jure imperii" ).

It shall not extend, in particular, to revenue, customs or administrative matters or to the liability of the State for acts and omissions in the exercise of State authority (acta jure imperii).

15. Notes that although the Commission has acknowledged the existence of wrongdoing in the so-called Blue Dragon affair and has decided to cut EU funds corresponding to the fraud, it considers it to be the sole responsibility of the Member State that shares the management of these funds to investigate the full extent of the alleged irregularity, to pursue its culprits, and/or to seek compensation for the victims of the fraud; notes also the fact that the Blue Dragon affair falls between two Member States, Spain and France, which makes the attribution of responsibility more difficult and which gives it a more obviously European character ...[+++]; considers that the Commission is a public authority with direct responsibilities concerning European citizens, on whose trust it depends - through the European Parliament - and that, therefore, the Commission should not only seek to recover European funds from a Member State where they have been misused, but should also use its best endeavours to see that wrongdoers are prosecuted and their victims compensated;

It shall not extend, in particular, to revenue, customs or administrative matters or the liability of the State for acts and omissions in the exercise of State authority ("acta iure imperii").

Member States are required to inform the Commission of national procedures to impose administrative or criminal sanctions and – if the Commission requests them to do so – to provide details of any progress made in recovering money from beneficiaries who have committed irregularities with a detrimental effect on EAGF and EAFRD Community funding.

This provision is particularly important to ensure effective prosecution of the so called sex tourism, which occurs when any act of sexual exploitation of children is committed abroad.