SECOND PROTOCOL
drawn up on the basis of Article K.3 of the treaty on European Union, to the Convention on the protection of the European Communities' financial interests
THE HIGH CONTRACTING PARTIES to this Protocol, Member States of the European Union,
REFERRING to the Act of the Council of the European Union of 19 June 1997;
DESIRING to ensure that their criminal laws contribute effectively to the protection of the financial interests of the European Communities;
RECOGNIZING the importance of the Convention on the protection of the European Communities' financial interests of 26 July 1995 in combating fraud affecting Community revenue and expenditure;
RECOGNIZING the importance of the Protocol of 27 September 1996 to the said Convention in the fight against corruption damaging or likely to damage the European Communities' financial interests;
AWARE that the financial interests of the European Communities may be damaged or threatened by acts committed on behalf of le