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The first preliminary ruling request concerning the EPPO Regulation prompted the European Court of Justice to interpret the provisions of Article 31 regarding cross-border investigations. In its judgment of 21 December 2023, the Court largely, but not fully, followed the considerations and the proposed response …

Asset recovery has been at the forefront of recent international initiatives in the areas of criminal law and judicial cooperation in criminal matters. In this spirit, the Conference of the Parties to the Warsaw Convention on money laundering and the financing of terrorism aims to …

The act of “rethinking” corruption is necessary due to a global stagnation after more than two decades of international anticorruption efforts. The issue of corruption is being reframed as a security issue, rather than a developmental one, but the role international agency play in changing …

This article sketches the legal background and institutional history that has led the EU Commission to propose a Directive on Combating Corruption. It outlines the role the future directive shall play in the context of other EU tools, including those belonging to the 2023 anti-corruption …

In EU Member States, tax administrations are the public organs that make most use of artificial intelligence (AI) and machine learning (ML) systems to perform State prerogatives. At least 18 EU Member States frequently use AI tax enforcement systems. In certain areas of taxation, such …

EU sanctions against Russia are unprecedented in their breadth, as well as in the seriousness of the wrongdoing they seek to address. As a result, the EU finds itself in uncharted waters as it develops its sanctions policy vis-à-vis Russia. This paper offers an overview …

In its 2020 Action Plan to comprehensively reform the EU’s Anti-Money Laundering and Terrorism Financing (AML/CFT) framework, the European Commission announced, inter alia, that it would issue guidance for Public-Private Partnerships (PPPs). Furthermore, in respect of the envisaged new EU-level Anti-Money Laundering Authority (AMLA), the …

Dear Readers, The front page of the eucrim issues published from 2006 to 2009 included the byline: “Successor to Agon”. Indeed, to express the fight against fraud, the term “agon” (an ancient Greek term for “fight”) had been chosen as the title of the original bulletin launched in April 1993 for the Associations of lawyers for the protection of the financial interests of – at that time – the European Community. The Associations were created following a landmark seminar in Brussels in 1989 that demonstrated the need for structures at the national level to bring together practitioners and academics and…

Dear Readers, This eucrim issue comes at a critical juncture in the protection of the EU taxpayers’ money and the work of the European Anti-Fraud Office (OLAF). Like everyone, we at OLAF soon hope to see the light at the end of the pandemic tunnel and gradually return to a “new normal” lifestyle. For OLAF, these times mark an important turning point, namely confirmation that the EU has made substantial progress in modernising the EU framework to fight fraud against its financial interests. I especially welcome the start of operations of the European Public Prosecutor’s Office (EPPO), which brings Regulation…

This article reflects on the negotiations concerning Directive (EU) 2017/1371 of the European Parliament and of the Council on the fight against fraud to the Union’s financial interests by means of criminal law (the “PIF Directive”) and discusses some of the controversial issues at that …