Denmark possess an opt-out with respect to legal acts adopted on the basis of certain Area of Freedom, Security, and Justice (AFSJ, or Justice and Home Affairs, JHA) in the EU Treaties. Thus, it prevents, Denmark’s participation in an increasing number of fields.
In recent years, the intensity of cross-border activity in the field of criminal matters has resulted, inter alia, in the creation of the European Public Prosecutor’s Office (EPPO). It has the powers to tackle cross-border tax fraud, and other related crimes that affect the EU’s financial interests.
Denmark is not a part of Regulation 2017/1939 (the EPPO Regulation) given the existence of the opt-out. Nevertheless, there is the possibility for Member States that have opt-outs on AFSJ matters (Denmark and Ireland), or state’s that have not entered into these arrangements (Hungary, Poland, and Sweden) to make alternative arrangements. Up until now, Hungary has signed a ‘working arrangement’ with the EPPO. Poland and Sweden have not. Ireland refuses to cooperate altogether, and the EPPO has referred that to the Commission.
Denmark, on 31 August 2023, concluded a bilateral working arrangement with the EPPO. This is a parallel agreement, technically done as an international agreement so it does not affect the opt-outs applied to Denmark that are annexed to the EU Treaties as protocols.
It is anticipated that this working arrangement, the second of the EPPO’s to date, will contribute towards protecting the EU’s financial interests.
A copy of the signed working arrangement between the EPPO and Denmark can be accessed here.