The Weight of the Evidence · Chapter 9
Part Two · the Union's MoneyThe Court in Luxembourg
The Union’s external auditor. The rights it holds over every document, every computer system and every recipient of EU money, the two reports that shape the accountability year, and why the auditee always gets to reply.
Classic traps from this chapter
- The Court cannot impose sanctions. It audits and reports. Enforcement, recovery and prosecution belong elsewhere; Chapter 19 explains where.
- The dates run 30 June, 15 October, 15 November. Observations, replies, transmission and publication. Mixing them up is the commonest error in this area.
- Special reports have a thirteen-month guideline, not the annual report. Article 265(1) sets that period for drawing up and adopting special reports.
- The six-week reply period for special reports can be suspended. In duly justified cases, particularly where feedback from Member States is needed.
Chapter 9 in full
The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.
The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.
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