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5.2
HARMONISATION OF SOL
ACROSS THE EU
The disparity among Member States in relation
to their SOL regulations is an issue that is consi-
dered by the permanent talks over the potential
need to harmonise criminal law across the EU.
Whether such harmonisation should begin with
criminal principles or with procedural issues is
still under debate. Turning to SOL only, diffe-
rent views have been expressed by our experts.
Opinions differ because some experts (Bulgaria)
believe that the criminal law systems of Mem-
ber States are different in so many respects (of-
fences, procedures, etc.) that limited provisions
could be implemented only through a specific
EU Directive. Some experts think that the leve-
ling of SOL regulations across Member States
would be positive even if this is not a priority
in some countries (Spain), while other countries
(Romania) consider it a necessity, in particular
in relation to VAT, considering that this is one of
the main sources of the EU budget.
Some experts (Greece, Italy, Portugal) endorse
the idea of a wider harmonisation of substan-
tial and procedural criminal laws, a process that
still needs some time to develop. A first step
could be represented by the enhanced imple-
mentation of existing fundamental principles
and the repeal of national laws contrasting di-
rectly therewith.
5.3
STATUTES OF LIMITATIONS
AND VAT FRAUDS
Value added tax is one of the sources of income
of the EU budget, and all related frauds are a
natural concern for EU institutions.
Based on our analysis of national frameworks
and of practitioners’ opinions, there is no con-
cern that a case similar to Taricco might occur
in their countries because of the long SOL for
this kind of crime.
Italy is a notable exception: SOL are not long
(seven and half years for absolute SOL) and
the late discovery of crimes contributes to high
levels of impunity for tax evasion. Considering
that most tax frauds are revealed when tax
declarations are reviewed by fiscal authorities
a few years later, most of these cases come to
Court when they are very close to becoming
statute barred.
Greece is in a strange position because, despite
sufficiently long SOL for VAT fraud (at least with
regard to felonies) that would not inhibit their
prosecution, some cases that have recently
come to light show a national widespread pro-
blem in their detection. According to the 2015
Eurobarometer, at least half of companies in
Greece believe that tax fraud and non-payment
of VAT are the most widespread practice in the
country
48
.