The Implementation of Directive EU 2017/1371 (Known as the “PIF Directive”) on the Fight Against Fraud to the Union’s Financial Interests in Italian Law

Abstract

The introduction of Directive 2017/1371, also known as the “PIF Directive”, represents a significant outcome of the European Union’s efforts to harmonise criminal laws across Member States, aimed at enhancing the fight against financial fraud and safeguarding the EU’s financial interests. However, this Directive has had a complex and sometimes problematic impact, especially within the Italian legal system, which is characterised by intricate categories of criminal law not easily adaptable to EU directives. A key point of contention revolves around the disparity between the original intent of the PIF Directive and its actual execution. The limited jurisdiction of the EPPO has influenced the efficacy of criminal sanctions and the concrete prosecution of offenses. While the Directive could have been a catalyst for greater criminalisation, the legal framework and the practical execution have fallen short of expectations. The European Union has provided theoretical directives without establishing adequate legal groundwork for the development of truly impactful criminal policies. This phenomenon of a “gap between intentions and implementation” is not unprecedented within the Italian legal system and necessitates a thorough reflection on how to reconcile EU regulations with national legal structures and improve the efficacy of implementing such directives within the Italian jurisdiction.