Impact of Statues of Limitations in Corruption Cases

INDEX

EXECUTIVE SUMMARY

P.05

1. HISTORY AND PERCEPTION OF STATUTES OF LIMITATIONS

P.06

1.1. National laws and regulations on statutes of limitations

1.2 Statutes of limitation and reasonable length of criminal proceedings

2. NUMBERS AND STATISTICS CONCERNING SOL

P.10

3. CALCULATION OF SOL

P.11

3.1 Rules that establish the length of SOL

3.2 When SOL begin

3.3 Relative and absolute SOL

3.4 Causes of suspension and interruption

3.5 Comparative Length of SOL

4. NATIONAL IMPLEMENTATION OF SOL REGULATIONS

P.18

4.1 Discretion of the judge

4.2 Discretion of the prosecutors

4.3 Further time-related limits

4.4 Special categories

5. STATUTES OF LIMITATIONS AND EU FINANCIAL INTERESTS

P.23

5.1 Considerations on the Taricco decision

5.2 Harmonisation of SOL across the EU

5.3 Statutes of limitations and VAT frauds

5.4 European Court of Justice and SOL legislation

5.5 Length of SOL for crimes that can damage EU interests

6. CONCLUSIONS AND RECOMMENDATIONS

P.30

ANNEX TO THE REPORT

P.32

LIST OF EXPERTS INTERVIEWED FOR THIS REPORT