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

Parties with reservations, declarations and objections

Party	Reservations / Declarations	Objections
Austria	Yes	No
Spain	Yes	No

Austria

20-07-2006

The Republic of Austria reserves the right to make provision in its national law to the effect that, where a question relating to the interpretation of the Second Protocol to the Convention on the protection of the European Communities' financial interests arises in a case pending before a national court or tribunal against whose decision there is no judicial remedy under national law, that court or tribunal will be required to refer the matter to the Court of Justice of the European Communities

Spain

20-01-2000

In accordance with the provisions of Article 18, Spain reserves the right to establish the money laundering related to the proceeds of active and passive corruption as a criminal offence only in serious cases of active and passive corruption.