PP931
Analítico de Periódico
BALLEGOOIJ, Wouter van
Protecting the EU’s financial interests through criminal law : the implementation of the “PIF Directive” / Wouter van Ballegooij
Eucrim. The European Criminal Law Associations' Forum, n.3 (2021), p.177-181
DIREITO COMUNITÁRIO, INTERESSES FINANCEIROS DA COMUNIDADE EUROPEIA
This article provides a summary of a recent Commission report on the implementation of Directive (EU) 2017/1371 on the fight against fraud to the Union’s financial interests by means of criminal law (the “PIF Directive”). This Directive, which is part of the Commission’s overall anti-fraud strategy, harmonises the definitions, sanctions, jurisdiction rules, and limitation periods related to fraud and other offences affecting the EU’s financial interests. A proper transposition of the PIF Directive by the Member States is necessary to enable the European Public Prosecutor’s Office (the “EPPO”) to conduct effective investigations and prosecutions. The Commission’s report contains a general and a specific article-by-article assessment of the transposition of the Directive. It concludes that, although all Member States have transposed the Directive, further action is needed to address outstanding compliance issues. These notably relate to the transposition of the definitions of criminal offences and the liability of – and sanctions for – legal persons and natural persons.