<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This article analyses the limits to Member States’ powers in the field of enforcing (criminal) penalties for infringements of EU law, with particular focus on the protection of the EU’s financial interests. The article addresses the issue of the broad interpretation of the concept of ‘fraud’ within the meaning of Article 1(1) of the PFI Convention, which resulted in imposing an obligation on Member States to establish criminal penalties for certain serious VAT fraud. Next, the article analyses the requirements of effectiveness and equivalence of penalties established in domestic law for infringements of EU law, which may affect not only the severity of penalties, but also the rules of criminal procedure (limitation periods in pre-trial and judicial proceedings). Finally, the article presents the main developments in the context of limitations of <italic>ius puniendi</italic>, which stem from the obligation to protect fundamental rights under the Charter of Fundamental Rights.</p>
</abstract>

This article analyses the limits to Member States’ powers in the field of enforcing (criminal) penalties for infringements of EU law, with particular focus on the protection of the EU’s financial interests. The article addresses the issue of the broad interpretation of the concept of ‘fraud’ within the meaning of Article 1(1) of the PFI Convention, which resulted in imposing an obligation on Member States to establish criminal penalties for certain serious VAT fraud. Next, the article analyses the requirements of effectiveness and equivalence of penalties established in domestic law for infringements of EU law, which may affect not only the severity of penalties, but also the rules of criminal procedure (limitation periods in pre-trial and judicial proceedings). Finally, the article presents the main developments in the context of limitations of ius puniendi, which stem from the obligation to protect fundamental rights under the Charter of Fundamental Rights.

Enforcement of EU Law: Effectiveness and Fundamental Rights as Limits to the <italic>Ius Puniendi</italic> Exercised by Member States in Fiscal (Criminal) Proceedings

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Enforcement of EU Law: Effectiveness and Fundamental Rights as Limits to the  Exercised by Member States in Fiscal (Criminal) Proceedings

This article analyses the limits to Member States’ powers in the field of enforcing (criminal) penalties for infringements of EU law, with particular focus on...

Enforcement of EU Law: Effectiveness and Fundamental Rights as Limits to the Ius Puniendi Exercised by Member States in Fiscal (Criminal) Proceedings

Published Online: Dec 12, 2023

Page range: 53 - 68

Received: Mar 31, 2023

Accepted: Sep 08, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.04.03

Keywords
enforcement of EU law, EU criminal law, effectiveness of EU law, protection of fundamental rights, PFI Convention, PFI Directive, protection of financial interests of the EU

© 2023 Monika Szwarc, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Enforcement of EU Law: Effectiveness and Fundamental Rights as Limits to the Ius Puniendi Exercised by Member States in Fiscal (Criminal) Proceedings

Published Online: Dec 12, 2023

Page range: 53 - 68

Received: Mar 31, 2023

Accepted: Sep 08, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.04.03

Keywordsenforcement of EU law, EU criminal law, effectiveness of EU law, protection of fundamental rights, PFI Convention, PFI Directive, protection of financial interests of the EU

© 2023 Monika Szwarc, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
enforcement of EU law, EU criminal law, effectiveness of EU law, protection of fundamental rights, PFI Convention, PFI Directive, protection of financial interests of the EU