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Les débats très vifs sur la création d’un espace judiciaire commun, et tout spécialement les études et les nombreux séminaires organisés à partir de la moitié des années 90 ont finalement porté leurs fruits. Il y a dix ans, les propositions du « Corpus Juris portant dispositions pénales pour la protection des intérêts financiers de l’Union européenne », document dont la première version a été publiée en 19971, ouvrait la perspective audacieuse d’un espace judiciaire pénal commun. L’espace envisagé se fondait essentiellement sur le principe novateur de territorialité unique européenne ainsi que sur la création d’une autorité commune compétente pour…

The creation of a European Public Prosecutor’s Office seems now to be in sight, at least from an EU-constitutional point of view. However, there appear to be two major stumbling blocks, which can be summarised as austerity and complexity. Within the climate of financial austerity in the EU, the Zeitgeist provokes considerations of reduction and economy rather than expansion and creation of new EU institutions on a vertical scale. Finding a politically palatable solution will require not only political will (and/or a sudden event precipitating the need for an EPPO) but will also call for creativity in execution. All the…

This article analyses the complex relationship between administrative and criminal sanctions in Polish law, focusing on tax and social security cases and the constitutional ne bis in idem principle. It centres on the 2011 judgment of the Polish Constitutional Tribunal (P 90/08), which held that …

This article analyses the criminal offence of unjustified set-off in Italian tax law, introduced alongside the offence of non-payment of VAT by Legislative Decree No. 74/2000 (Sects. 10-ter and 10-quater) to counter increasingly common forms of tax evasion. It explains set-off as a legal mechanism …

This article examines the European Union’s role and obligations under the United Nations Convention against Corruption (UNCAC), to which the EU acceded in 2008 as the only regional economic integration organisation. It first outlines the scope and structure of UNCAC and its implementation architecture, including …

This article examines how Council of Europe (CoE) member states address the manipulation of sports results, notably match-fixing, through their criminal law systems and what role future international instruments should play. Building on CoE Recommendation CM/Rec(2011)10 on the promotion of integrity in sport, it maps …

This article examines the ongoing reform of the European Union’s anti-corruption mechanism against the backdrop of a large and vulnerable EU budget and persistent shortcomings in protecting the Union’s financial interests. It identifies two core weaknesses of the current framework centred on OLAF: the lack …

This article analyses the evolution and functioning of international monitoring mechanisms established to evaluate states’ implementation of anti-corruption instruments. After outlining the main global and regional conventions adopted since the mid-1990s, including those of the OAS, EU, OECD, Council of Europe, and the United Nations, …

At the core of every successful cross-border operation are robust legal foundations that facilitate cooperation between the parties. Along with multilateral, bilateral, and national instruments, the EU's major Justice and Home Affairs (JHA) agencies – Europol, Frontex, Eurojust, and, more recently, the European Public Prosecutor’s …

On 15 October 2025, the Italian Supreme Court (Corte Suprema di Cassazione) halted the surrender of a former Ukrainian military officer from Italy to Germany. The requested person was sought by the German authorities for “sabotage” in connection with the attacks on the Nord Stream …