The customs sanctions of the EU-27 are not harmonized - the sanctioning of customs offences is still the task of the twenty-seven Member States and their national legislation. The US has attacked the purely national customs sanctions of the EU as break of the WTO rules in the WTO Dispute...

The article presents the different jurisprudential opinions, illustrated with extracts from courts decisions, regarding the possibility of sentencing for concurrent criminal offences - of forgery and of fraud affecting the European Union's financial interests provided by Article 181 of Law no....

In the national and supranational legal area, the need to address the ne bis in idem principle is justified by the growing interest aroused by the most recent pronouncements of the European Courts. The principle prohibits anyone who has already been acquitted or convicted in a previous trial...

German civil and criminal courts have not always agreed over whether to allow a taxpayer to zero-rate intra-Community supplies when the taxpayer making the supply knew (or should have known) that his buyer in the other Member State intended to fraudulently evade VAT as a missing trader. This is...

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

At a time of increased attention on the international agenda for human trafficking, this paper examines the determinants of human trafficking inflows to 13 European countries based on official records. By employing a fixed effects zero-inflated, negative binomial gravity-type model, we address...

The EC antitrust prohibitions are regularly invoked in private litigation as a shield. Private parties also play an important role in public antitrust enforcement through complaints to the competition authorities. However, in marked contrast with the situation in the US, private actions for...

This paper deals with the application of the principle of 'ne bis in idem' in EC antitrust enforcement. The principle of 'ne bis in idem', laid down in Article 4 of Protocol 7 to the European Convention on Human Rights and in Article 50 of the Charter of Fundamental Rights of the European Union,...

Competition authorities need to obtain intelligence and evidence of antitrust violations so as to be able to punish the antitrust violators and create deterrence. The best information will usually be in the hands of the antitrust violators themselves. The first part of this article gives an...

This book examines the law governing asset management in a wide range of commercial contexts across 15 jurisdictions of the European Union. The study includes the basic features of the available legal institutions (for example, whether they provide bankruptcy protection or allow free choice of...