The entire European Union applies the same customs rules. Customs legislation is fully harmonised and provides for a stable and comprehensive legal system, which aims to ensure the proper and uniform application of the Union’s autonomous and international rules. It also sets out the obligations and rights of customs administrations and economic operators in a common and transparent way. Their enforcement, however, remains within the exclusive competence of its Member States. Despite differences in law enforcement structures, all EU Member States have the same responsibility to enforce EU legislation. This means that the Member States can choose the penalties that... Read more

The enforcement of EU law is traditionally based on indirect enforcement; this means that, for the achievement of policy goals, the EU relies on the institutional and procedural design in the jurisdictions of the Member States. This traditional approach has mainly been interpreted as procedural autonomy of the Member States. Those who read this procedural autonomy as a part of the national order that is reserved to the sovereignty of the nation states are on the wrong track. In fact, from the very beginning, the European Court of Justice has made clear that this procedural autonomy of the Member States... Read more

Dear Readers, When the Union prepares itself to negotiate and adopt new strategic guidelines on the basis of Art. 68 TFEU, probably already in June 2014, it could be useful to consider what the Union should do for the development of its criminal policy (provided it could be said the Union has one). Looking back on the development of the EU criminal law since the entry into force of the Treaty of Amsterdam on 1 May 1999, some useful conclusions can be drawn. Firstly, the EU criminal law is a very recent phenomenon in the development of EU law in... Read more

Dear Readers, EU money must not be pocketed by criminals. We have a federal budget – with money coming from the 28 EU Member States – and, as a consequence, we also need federal laws to protect this budget. This is why the European Commission proposed a Directive on the protection of the EU’s financial interests in July 2012. The new EU-wide rules aim to achieve two objectives: First, to introduce common definitions of fraud throughout the EU, making sure that fraud against the EU budget is considered a crime everywhere in the EU. Second, to set a minimum level... Read more

Dear Readers, At the present time, the topics of fraud and tax evasion and, in general, the integrity of the single market are at the heart of the political agenda. Many of the issues under discussion concern my portfolio in one way or another. Firstly, I wish to mention the fight against fraud and tax evasion. This debate is not new. We can all recall the G20 meeting in London in 2009, where an ambitious political agenda was launched for the fight against tax havens and tax evasion in a broader sense. Recent reports have shown that the phenomenon is... Read more

Dear Readers, Nothing says more than the figures: $2.1 trillion is the total amount of criminal proceeds generated in 2009 according to UN estimates. Not only does money laundering facilitate corruption, organized crime, and terrorism, but it steals from all EU citizens. At present, less than 1% of the proceeds of crime are frozen and confiscated, proving that dirty money remains in the criminals’ pockets. This is why we must concentrate our efforts on dragging out this money if we ever want to get real results. Otherwise, dirty money will produce new organized crime networks, fund terrorism, or go to... Read more