La direttiva relativa alla tutela penale degli interessi finanziari dell’Unione europea. Problematiche e prospettive in vista della scadenza dell’obbligo di attuazione

This essay discusses the introduction of the so-called PIF Directive, which represents an important step in the process of European integration in the field of Criminal Law. It argues that its effects on the Italian legal system are nonetheless limited, with the notable exception of corporate liability for tax-related offences. Ultimately, it concludes that the balance between the protection of the Union’s financial interests and the safeguard of fundamental rights also depends on the future of the European Anti-Fraud Office and of the European Public Prosecutor’s Office.