Experiences within TWG made it clear that EU-enforcement bodies have different interpretation/definitions of what constitutes fraud.
To prevent incorrect figures and descriptions TWG decided to adopt the following definition of fraud. Using one definition will prevent discrepancies and impurities.

Definition fraud:
"Tachograph fraud is the deliberate and deceptive action to interfere with the authentic recording process of the tachograph to facilitate the production of falsified records, including;
• the preliminary acts and attempts with the same intention and
• the possession of objects or instruments specifically meant, intended or used for that purpose.“

Applied EU Legislation:
Article 15 of COUNCIL REGULATION (EEC) No 3821/85 of 20 December 1985 on recording equipment in road transport.

Paragraph 2:
Drivers shall use the record sheets or driver card every day on which they are driving, starting from the moment they take over the vehicle. The record sheet or driver card shall not be with-drawn before the end of the daily working period unless its withdrawal is otherwise authorised. No record sheet or driver card may be used to cover a period longer than that for which it is intended. When, as a result of being away from the vehicle. a driver is unable to use the equipment fitted to the vehicle, the periods of time indicated in paragraph 3, second indent (b), (c), and (d) below shall be entered on the sheet, either manually, by automatic recording or other means, legibly and without dirtying the sheet.
Drivers shall amend the record sheets or driver card as necessary should there be more than one driver on board the vehicle, so that the information referred to in Chapter II (1) to (3) of Annex I is recorded on the record sheet or driver card of the driver who is actually driving.

Paragraph 5:
Each crew member shall enter the following information on his record sheet :
(a) on beginning to use the sheet - his surname and first name;
(b) the date and place where use of the sheet begins and the date and place where such use ends;
(c) the registration number of each vehicle to which he is assigned, both at the start of the first journey recorded on the sheet and then, in the event of change of vehicle, during use of the sheet;
(d) the odometer reading; at the start of the first journey recorded on the sheet, at the end of the last journey recorded on the sheet, in the event of a change of vehicle during a working day (reading on the vehicle to which he was assigned and reading on the vehicle to which he is to be assigned) ;
(e) the time of any change of vehicle.

Paragraph 8:
It shall be forbidden to falsify, suppress or destroy data recorded on the record sheet, stored in the recording equipment or on the driver card, or print-outs from the recording equipment as defined in Annex 1B. The same applies to any manipulation of the recording equipment, record sheet or driver card which may result in data and/or printed information being falsified, suppressed or destroyed. No device which could be used to this effect shall be present on the vehicle.

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