Traduction de «déclaration de présomption de fiabilité » (Français → Anglais) :

The presumption of innocence would be violated if public statements made by public authorities, or judicial decisions other than those on guilt, referred to a suspect or an accused person as being guilty, for as long as that person has not been proved guilty according to law.

6. Recalls that Article 287 TFEU stipulates that the Court shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions; points out that instead of delivering one statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions, in 2012 the Court of Auditors delivered four opinions: one on the reliability of the accounts and three on the legality and reg ...[+++]ularity of underlying operations (one on the revenue, one on the commitments and one on payments); takes the view that this writing choice makes it more difficult to assess the Commission's implementation of the budget;

4. Recalls the principle of the presumption of innocence, which is an essential cornerstone of the rule of law in democratic societies; expresses its strong opposition to the increasing use of so-called ‘preventive policing’, which reverses the presumption of innocence and treats every individual as a potential criminal;

165. Is furthermore concerned about the Court of Auditors' finding that Commission's follow-up audits aiming to scrutinise the reliability of Member States' statements required further corrective actions by the Member States in 78 % of cases (point 45); is therefore worried that the Commission sometimes relied on potentially unreliable information by not sufficiently questioning information submitted by Member States (for example point 57, boxes 9 and 12) and that the Commission did not adequately scrutinise the reliability of the information; points out that the lack of reliability of Member States' statements requires further audit r ...[+++]esources by the Commission; acknowledges also the need to balance appropriately cost and benefits of such follow-up audits (point 46);

The Maastricht Treaty gave the Court of Auditors the duty to provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.

Where the irregularity relates to a declaration of expenditure for which a reasonable assurance had previously been given by the audit authority in accordance with Article 30(3)(b), there will be a presumption of a systemic problem giving rise to the application of a flat-rate or extrapolated correction, unless the Member State can provide proof within three months to rebut this presumption.