scholarly journals Vat-Fraud Prevention Tools: Challenges And Policy Issues In Italy

2019 ◽  
Vol 18 (38) ◽  
pp. 01-20
Author(s):  
Vincenzo Carbone
Keyword(s):  
Criminal Law ◽  
European Parliament ◽  
Member States ◽  
Fraud Prevention ◽  
Policy Issues ◽  
Critical Issues ◽  
Financial Interests ◽  
Italian Legislation

The European Member States lose billions of euros in VAT revenues on account of fraud. The paper analyses the Italian legislation concerning the VAT fraud, highlighting the critical issues in view of the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law.

The European Integrated Criminal Justice System and its Constitutional Framework

2005 ◽  
Vol 12 (2) ◽  
pp. 125-147 ◽  
Author(s):  
Joachim Vogel
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
European Integration ◽  
Criminal Law ◽  
Justice System ◽  
Legal Systems ◽  
Member States ◽  
Criminal Justice Systems ◽  
Financial Interests ◽  
Justice Systems

This article discusses the concept of the integrated European criminal justice system and its constitutional framework (as it stands now and as laid down in the Treaty Establishing a Constitution for Europe signed in Rome on 29 October 2004). It argues that European integration does not stop short of criminal justice. Integration does not mean that Member States and their legal systems, including their criminal justice systems, are being abolished or centralised or unified. Rather, they are being integrated through co-operation, co-ordination and harmonisation; centralisation, respectively unification, is a means of integration only in specific sectors such as the protection of the European Communities' financial interests. The article further argues that the integrated European criminal justice system is in need of a constitutional framework. The present framework suffers from major deficiencies. However, the Treaty establishing a Constitution for Europe will introduce a far better, all in all satisfactory, ‘criminal law constitution’.

scholarly journals Implementation of the EPPO Regulation from the Slovak Perspective

2021 ◽  
Vol 5 (2) ◽  
pp. 75-86
Author(s):  
Dominika Becková ◽  
Katarína Koromházová
Keyword(s):  
Criminal Law ◽  
Slovak Republic ◽  
Current Concept ◽  
Member States ◽  
Effective Application ◽  
European Public ◽  
Financial Interests ◽  
Legislative Measures ◽  
The Eu

Nowadays, 22 Member States are participating in enhanced cooperation for establishment of the European Public Prosecutor's Office. Due to the fact that the establishment and exercise of powers of the European Public Prosecutor's Office significantly changes the current concept of EU criminal law, it was necessary for the participating Member States to adapt to this change. To ensure effective application of the Regulation in practice, the Member States had to adopt different implementing measures. As in other Member States, also the national authorities of the Slovak Republic needed to consider necessary legislative measures ensuring effective application of the EPPO Regulation for the purpose of investigating and prosecuting criminal offences affecting financial interests of the EU.

scholarly journals European Public Prosecutor's Office: New Actor in EU Criminal Law

2020 ◽  
Vol 4 (2) ◽  
pp. 163-172
Author(s):  
Dominika Becková
Keyword(s):  
European Union ◽  
Criminal Law ◽  
The European Union ◽  
Member States ◽  
European Public ◽  
Financial Interests ◽  
Institutional System ◽  
The Eu

The European Public Prosecutor's Office was established under enhanced cooperation in 2017, as a new body in the institutional system of the European Union.  The establishment of the European Public Prosecutor's Office changes the EU criminal law in a significant way, as it is the first body of the European Union, which will undertake its own investigations of criminal offences affecting the financial interests of the EU, carry out acts of prosecution and exercise the functions of prosecutor in the competent courts of the Member States.

scholarly journals Kompetencja instytucji Unii Europejskiej do ustanawiania i kształtowania norm prawa karnego materialnego

2018 ◽  
pp. 107-119
Author(s):  
Georgi Gruew
Keyword(s):  
European Union ◽  
Criminal Law ◽  
European Parliament ◽  
Individual Member ◽  
The European Union ◽  
Member States ◽  
The Subject ◽  
The Creation ◽  
Principle Of Proportionality ◽  
The Eu

The paper focuses on the competence of the European Parliament and the EU Council to adopt directives in the area of substantive criminal law provided in Articles 83 and 84 of the TFEU, which confirm the earlier ECJ rulings on the subject. The competence granted to those institutions also ensure greater effectives of the adopted directives in combating serious crimes within the European Union. The creation of certain ‘emergency brakes’ and application of the principle of proportionality taking into account the fundamental principles of criminal law systems of individual Member States, has enabled the EU institutions to establish common definitions of most serious crimes.

General Overview of Private Damages Claims

De Jure ◽  
2019 ◽  
Vol 10 (2) ◽  
Author(s):  
Eleonora Mateina ◽  
Keyword(s):  
European Union ◽  
Competition Law ◽  
European Parliament ◽  
The European Union ◽  
Member States ◽  
General Overview

This article aims to provide a general overview of the regime of claims for private damages caused by breaches of competition law. The possibility for private damages claims existed even prior the adoption of the Directive 2014/104/EU of the European Parliament and of the Council of 26 November 2014 on certain rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union. Nevertheless, these claims were not popular among the business, even when the Commission for Protection of competition established breaches and imposed sanctions for breach of competition. With the transposition of the directive in the Bulgarian Competition Protection Act, an increased interest towards private damages claims is expected.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

scholarly journals Sentencing Reform in Canada: Recent Developments

2019 ◽  
Vol 23 (3) ◽  
pp. 319-355 ◽  
Author(s):  
Julian V. Roberts ◽  
Andrew von Hirsch
Keyword(s):  
Criminal Law ◽  
Law Reform ◽  
Final Report ◽  
Sentencing Guidelines ◽  
Department Of Justice ◽  
Policy Issues ◽  
Sentencing Reform ◽  
Solicitor General ◽  
The Future ◽  
Recent Developments

Changes to the sentencing process in Canada are finally imminent. A number of reports in recent years have called for reforms in the area of sentencing and parole. In 1987, the Canadian Sentencing Commission released its final report Sentencing Reform: A Canadian Approach. This was followed in 1988 by the report of the Daubney Committee following its investigation into sentencing and parole. In addition to these proposals, the now-defunct Law Reform Commission of Canada, the Department of Justice and the Ministry of the Solicitor General all published reports containing reform proposals. In this article, the authors review recent events in the area of sentencing since the publication of the report of the Canadian Sentencing Commission. After a brief introduction, four principal policy issues are examined: (i) statutory statements of sentencing purpose; (ii) sentencing guidelines; (iii) the future of release on parole; (iv) the creation of a permanent sentencing commission for Canada. For each issue, the article critically examines the position taken by major players in the area of criminal law reform. The article concludes with a brief examination of Bill C-90, which recently received first reading, and which will be the object of further parliamentary scrutiny in the fall of 1992. In a subsequent article, the authors offer their own proposals to reform the sentencing of offenders in Canada.

scholarly journals The EU after Brexit: Key Geopolitical and Geo-Economic Challenges

2020 ◽  
pp. 30-44 ◽  
Author(s):  
Petr YAKOVLEV
Keyword(s):  
European Union ◽  
European Commission ◽  
European Parliament ◽  
European Council ◽  
The Political ◽  
The European Union ◽  
Member States ◽  
Before And After ◽  
Union History ◽  
The Eu

The decision on Britain’s secession from the European Union, taken by the British Parliament and agreed by London and Brussels, divided the Union history into “before” and “after”. Not only will the remaining member states have to “digest” the political, commercial, economic and mental consequences of parting with one of the largest partners. They will also have to create a substantially new algorithm for the functioning of United Europe. On this path, the EU is confronted with many geopolitical and geo-economic challenges, which should be answered by the new leaders of the European Commission, European Council, and European Parliament.

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