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The Protection of EU Financial Interests Across Four National Legal Systems: a Comparative Perspective

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The Protection of EU Financial Interests Across Four National Legal Systems: a Comparative Perspective Deliverable 1 The Protection of EU Financial Interests across Four National Legal Systems: a Comparative Perspective Aldo Sandulli, Elisabetta Tatì, Alexander De Becker, Maciej Serowaniec, Alessandro Nato (eds.) The BETKOSOL project (Grant Agreement (GA) No: 101015421) was funded by the European Union HERCULE III programme DISCLAIMER This BETKOSOL project was funded by the European Union HERCULE III programme under Grant Agreement no. 101015421. The information in this deliverable reflects only the authors’ views and the European Union is not liable for any use that may be made of the information contained therein. DISSEMINATION LEVEL Public Project: BETKOSOL – Better Knowledge for Better Solutions GA: 770142 HERCULE III: HERCULE 2020 Funding Scheme: Cofunding The Protection of EU Financial Interests across Four National Legal Systems: a Comparative Perspective Work Package 2 - Deliverable 1 Due date: 30.6.2021 Submission date: 26.6.2021 Lead beneficiary: LUISS University Editors: Aldo Sandulli, Elisabetta Tatì, Alexander De Becker, Maciej Serowaniec, Alessandro Nato BETKOSOL Website Page 2 of 284 Deliverable 1 BETKOSOL Table of Contents INTRODUCTION ................................................................................................................... 12 ACKNOWLEDGEMENT ............................................................................................................... 13 ITALY - SECTION I ..................................................................................................................... 14 TASK 1, D1, ITALY .................................................................................................................... 15 Dr. Elisabetta Tatì 1. Introduction .......................................................................................................................... 15 2. The Italian territorial system in brief ................................................................................... 16 3. The Italian management system of EU structural and investment funds during the last MFF .................................................................................................................................................. 16 4. Performance and new scenarios ........................................................................................... 18 TASK 2, D1, ITALY .................................................................................................................... 21 Dr. Rossella Sabia 1. The protection of the Union’s financial interests by means of criminal law. An introduction .................................................................................................................................................. 21 2. The PIF Convention and the Commission proposal for the 2012 Directive ........................ 22 3. The Directive (EU) 2017/1371 (‘PIF’) ................................................................................ 22 4. Crimes affecting the EU’s financial interests in the Italian context .................................... 24 TASK 3, D1, ITALY .................................................................................................................... 27 Prof. Cristina Fasone 1. The protection of the EU’s financial interests at constitutional level: a primer .................. 27 2. The Italian judicial system ................................................................................................... 28 2.1. The jurisdiction of ordinary and administrative courts and their boundaries ........................... 29 2.2. The Court of Auditors ................................................................................................................ 31 2.3. Criminal courts .......................................................................................................................... 33 3. Involvement of the Constitutional Court: access to constitutional justice ........................... 34 4. The “Taricco saga”: a case of multilevel constitutional protection of the EU’s financial interests? .................................................................................................................................. 36 5. What room for political (parliamentary) control? ................................................................ 39 TASK 4, D1, ITALY .................................................................................................................... 41 Dr Elisabetta Tatì and Emanuele Birritteri 1. Introduction .......................................................................................................................... 41 2. The administrative system of controls and sanctions for the protection of the EU’s financial interests, especially in the light of the European structural and investment funds .................. 43 2.1 The internal system of controls and overlap with Si.Ge.Co ........................................................ 43 BETKOSOL Website Page 3 of 284 2.2. The importance of the public procurement sector and the role of the Anti-corruption Authority .......................................................................................................................................................... 46 2.3. The importance of transparency and anti-corruption actions, together with the performance cycle and civil-servants/public managers’ conduct (deontological codes) ...................................... 48 2.4 The recovery phase and the relevant administrative sanctions for the protection of European financial interests .............................................................................................................................. 49 2.5 The external, mainly in itinere and ex post, system of controls: the Anti-fraud Committee in the Department for European affairs and the role of the Financial Police ............................................ 51 3. The Italian criminal law system in the field of protection of the EU’s financial interests: an overview outlining in greater detail the ‘national catalogue’ of crimes aimed at protecting the EU’s financial interests, together with sanctions ..................................................................... 54 4. A critical assessment of the impact of PIF Directive on the Italian criminal framework: summarising strengths and pitfalls relating to the implementation of PIF Directive in the Italian context ...................................................................................................................................... 59 5. Corporate criminal liability and the protection of financial interests of the EU: introducing the topic of corporate criminal liability for EU financial interests-related offences under the national regime – Legislative Decree No 231 of 2001 ............................................................ 60 REFERENCES ............................................................................................................................. 62 ITALY - SECTION II.................................................................................................................... 73 I. Stockpile capacities in RescEU framework: the Italian case ............................................... 74 Dr. Alessandro Nato 1. National procedures for the implementation of national stockpile capacities: the role of the Protezione Civile ...................................................................................................................... 74 2. National procedure/RescEU procedure relationship ............................................................ 76 3. Criminal offences, control procedures, and the risk of fraud affecting the EU’s financial interest in this sector at national level ...................................................................................... 77 II. Italian Case Study: “Cassa integrazione” and SURE ........................................................ 79 Dr. Alessandro Nato 1. National schemes for temporary support to mitigate unemployment risks in an emergency .................................................................................................................................................. 79 2. The relationship between the national schemes and the SURE mechanism ........................ 80 3. Criminal offences, control procedures, and the risk of fraud affecting the EU’s financial interest in this sector at national level ...................................................................................... 82 III. European resources for strategic investments supporting small and medium enterprises: the green sector, innovation and performance ........................................................................ 85 Dr. Elisabetta Tatì 1. National support schemes for small and medium enterprises (how are these schemes structured at national level?/What is the regulatory framework in this sector at national level?) .................................................................................................................................................. 86 BETKOSOL Website Page 4 of 284 2. National schemes and their relationship with EU funds in the area of access to credit for SMEs in the light of investments in the main drivers of innovation: the case of the EFSI throughout the multilevel system and green investments in Italy............................................ 89 3. Criminal offences, controls procedures and the risk of fraud affecting the EU’s financial interest
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