A co-operation agreement between the European Community Member States and Switzerland to combat fraud has been published in the Official Journal of the EU.
The accord's aim is to counter fraud and other illegal activities affecting the financial interests of both the EU and Switzerland.
It contains provisions relating to administrative assistance and to mutual legal assistance in criminal matters for the protection of financial interests.
Within the scope of the agreement are indirect tax and customs offences (including smuggling), corruption and money laundering.
Direct taxation is excluded from the scope of the agreement.