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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, …

This webinar, which forms part of a series of five co-funded by the European Union on enhancing cross-border mutual legal assistance and recognition of decisions within the context of detention, will focus on the European Arrest Warrant (EAW).  It will explain its provisions and the roles and responsibilities of the various actors (judiciary, lawyers, central authorities) that are involved in seeing through its intended measures in both executing and issuing EU Member States.