EPPO Regulation: The Provisions that Prevent EPPO from Exercising Its Powers «Cry out for Vengeance» Before the Court of Justice of the European Union
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Abstract
After a thorough analysis of Regulation 2017/1939/EU articles which confer upon EPPO the powers to prosecute criminal offences affecting EU financial interests, the author focus his attention on artt. 22(4) and 25(3)(b). These provisions introduce two so wide derogations from the general rule of EPPO competence as to prosecuting criminal offences related to custom duties and VAT fraudes, that EPPO powers result to be nearly completely undermined. The only remedy for re-establishing effective EPPO competences is a request for preliminary rulings by a national judge on the invalidity of such two provisions for breach of art. 86 TFEU on the grounds put forward by the author
Keywords
- EU Competences
- VAT and Customs Duties Fraudes
- Excessive Derogations
- Invalidity
- ECJ Preliminary Rulings
