"This is a time for communal reflection and action, " Mr Smith said.

BBC: Harvard University file picture

It is meant to pave the way for a broader reflection and indicates possible lines of action for States and individuals, groups, communities, institutions and corporations, public as well as private.

UNESCO: THEMES

The Commission says it has "zero tolerance when it comes to fraud and the Commission's action is a reflection of our duty to protect the EU budget and EU taxpayers from a case of suspected fraud".

BBC: Poland hurt by EU aid freeze over suspicious road deal