This article analyses the complex relationship between administrative and criminal sanctions in Polish law, focusing on tax and social security cases and the constitutional

ne bis in idem principle. It centres on the 2011 judgment of the Polish Constitutional Tribunal (P 90/08), which held that the 75% lump-sum tax on undisclosed income [...]

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. [...]

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 the Conference of the [...]

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 existing national [...]

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 of effective criminal follow-up [...]

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, [...]

This conference will focus on how AI could be used in criminal proceedings, enabling the shift from a traditionally reactive approach to crimefighting to one that is more proactive

and preventative in character. It will discuss possible solutions for remedying the risks posed by AI and robotics in the criminal justice domain. [...]

This seminar addresses various challenges linked digitalisation that judges, prosecutors and lawyers in private practice working in the field of EU criminal justice will have

to face in the years ahead. Some of these challenges such as the exchange of electronic evidence, videoconferencing, use of open source intelligence, artificial intelligence, [...]

This online seminar will explore negotiated structured settlement frameworks to deal with corporations accused of criminal wrongdoings, such as acts of corruption or money

laundering. [...]