Customs Conference: Changes in the Customs and Tax Framework – The European Public Prosecutor’s Office, Customs Litigation, and Its Criminal Aspects March 4, 2022 – ADVENIAT
On Friday, March 4, 2022, Attorney Gaspard de BELLESCIZE spoke at the conference “Transportation in 2022: Continuity and Change, ” organized by Lyon 2 University and the Master’s 2 program in “Transportation and Logistics Law.”
In particular, he discussed issues related to the European Public Prosecutor’s Office, customs litigation, and its specific criminal law aspects, concluding with an update on the proposed “Penalty Directive.”
1. The European Public Prosecutor’s Office has been operational since the European Commission’s Implementing Decision (EU) 2021/856 of May 25, 2021. As of June 1, 2021, the European Public Prosecutor’s Office officially assumes its duties to:
“Investigate, prosecute, and bring to trial the perpetrators of criminal offenses that harm the financial interests of the Union (preliminary investigation or investigation of offenses committed in flagrante delicto)”
This includes, in particular:
- Fraud affecting the EU’s financial interests;
- Corruption;
- Money laundering;
- Cross-border VAT fraud.
At the central level, the European Public Prosecutor’s Office is a single, supranational body that is “independent” of the European Union. Under the leadership of Laura Codruţa Kövesi, the office sets the strategic direction for criminal investigations and prosecutions.
In France, David Touvet, Emmanuel Chirat, Mona Popescu, and Cécile Soriano have been appointed as Deputy European Prosecutors for a five-year term.
There are few cases pending in France, several of which are being handled by the firm.
2. With regard to customs litigation and its criminal aspects, this conference gave us an opportunity to see how a customs inspection is conducted and to discuss the liability of company executives:
- Start of the inspection
- Minute-taking
- Notice of Investigation Results
- Comments from the person being inspected
- Notice to prepare the minutes of service;
- Notice of Violation (criminal liability of the executive and the company, as well as, where applicable, a settlement with customs).
The presumption of guilt specific to customs law was also discussed, as were recent efforts to align customs law with criminal law: the right to make a mistake, Article 414-2, which finally mentions intent.
“Any act of smuggling, as well as any act of importing or exporting goods without declaration, shall be punishable by five years’ imprisonment and a fine of between one and two times the value of the goods involved, provided that such act is committed intentionally and relates to goods not mentioned in Section 414.”
3. Finally, the draft “Penalty Directive” 2013/0432/COD, which held the promise of fundamental advances in customs matters but was withdrawn by the European Commission on September 9, 2020, was discussed.
ADVENIAT is closely monitoring this project, which is expected to return.