European Integration Studies

Prohibition of the use of evidence in the case of unlawfully obtained evidence?

Anne Schneider — 2024-09-18

The question of whether evidence that was obtained unlawfully can be admitted as evidence is discussed in any criminal justice system. This paper examines the solutions that can be found in EU secondary and primary law and in the case-law of the Court of Justice of the European Union. It reveals that different area of EU law use different approaches, which can be explained by the underlying rationales.

Investigations in European antitrust law

Gerhard Dannecker — 2024-09-18

The Commission is responsible for investigating cartel law violations and imposing fines on companies. The investigations are carried out in an administrative procedure in which the facts of the case must be investigated in compliance with the rule of law. Here, fundamental rights must be guaranteed. In this respect, the jurisdiction of the ECJ still shows deficits, as it is based on the assumption that human rights belong exclusively to human beings. When legal persons are fined, they must be granted the guarantees of constitutional law.

Duties to cooperate and their limits under the case law of the ECtHR and the ECJ

Frank Meyer — 2024-09-18

Economic regulation and supervision mechanisms habitually include duties to cooperate which require individuals and legal persons to document their activities and disclose information about their actions if they come under investigation. These duties are often backed up by sanctions, forcing the addressee to decide whether to hand over information or face adverse consequences. Such pressure could violate the privilege against self-incrimination and other fundamental rights guarantees. The article reviews the case law of the ECtHR and the ECJ and summarizes the present state of European human rights law. It will show that the current situation is unsatisfying as it leaves crucial questions unanswered. Most importantly, the article will shine a light on the lack of reliable precedent regarding the right to remain silent of legal persons.

Internal investigations and the principle nemo tenetur se ipsum accusare – The Austrian perspective

Richard Soyer — 2024-09-18

There is no general one but there are limited specific obligations in Austria to carry out Internal Investigations. The Austrian Constitutional Court clarified in a ruling 2016 inter alia that the principles of Article 6 of the European Convention on Human Rights concerning procedural guarantees apply to corporations as well. Yet, it has been accepted also before that the nemo tenetur principle also applies to legal persons. However, disputed questions still exist.

Preliminary and criminal proceedings against legal persons and associations of persons  on the legal situation in Germany

Kai Sackreuther — 2024-09-18

This article is based on a lecture given on 29 November 2021 at the II Conference of the Universities of Heidelberg and Miskolc within the framework of the Humboldt Institute Partner Project "Systematising criminal responsibility of and in corporations". It presents the procedural law applicable in Germany and the intended changes within the framework of the so-called Association Sanctions Act, dealing with questions of conducting internal investigations in the company and the associated obligations to submit documents and to disclose other circumstances relevant to criminal proceedings. The question of whether the prohibition of self-incrimination is to be recognised for legal persons and to what extent internal investigations can constitute grounds for a mitigation of sanctions is also examined.

The role of the public prosecutors in the repression of tax crimes - the Italian perspective

Vincenzo Carbone — 2024-09-18

The investigation and prosecution of tax crimes is characterized by the coexistence of administrative and criminal proceedings, which can lead to the imposition of multiple penalties. This paper therefore analyses the role of the public prosecutor’s office in the prevention and prosecution of tax crimes.

The interference of fiscal regulations with those in the criminal field. The right to silence and the right not to self-incriminate of a legal person in Romania

Christian Mihes — 2024-09-18

In our approach, some aspects must be clarifies from the beginning, regarding a prerogative of the financial (fiscal) authority, but also of the tax system, respectively the control function. The Tax Procedure Code regulates the procedures by which the tax bodies verify the fulfilment by the persons subject to the tax law of the legal obligations. These procedures are the followings i.e. tax inspection, unexpected control, verification of the personal tax situation by the central tax body, anti-fraud control, and documentary verification. Each procedure is governed by specific rules and objectives. Also, the issues of taxpayer’s right to present his point of view on the relevant facts and circumstances are going to be addressed, and of course, the taxpayer’s obligation to cooperate versus the right to silence and plea-agreement.

Criminal liability of collective entities – the Polish perspective

Beata Baran-Wesolowska — 2024-09-18

This paper aims to present the Polish perspective on the criminal liability of collective entities. The author refers to the legal nature of the criminal liability of collective entities. Also, the material prerequisites for the criminal liability of companies are scrutinized in this article. The legal status of companies’ internal investigation in the context of criminal liability of collective entities is also discussed.

The crime of budget fraud and problems of error in Hungarian criminal law

Judit Jacsó — 2024-09-18

Taking account of the importance of combating budget fraud and tax evasion, this article aims to examine the topic of error in general and in the case of tax evasion. After a brief introduction, the article is divided into two main parts. Firstly, in order to understand the relevant issues, the models of regulation of tax crimes in Europe are outlined, including Hungary's national legislation on the crimes of budget fraud, which can be a good example of effectively combating against tax evasion in the field of substantial criminal law. Secondly, error as a ground for excluding criminal liability in general and in the case of tax fraud is presented and discussed, with particular reference to the issues of error of law, error of fact and, finally, misjudging the social danger of the offence.

The concept and main features of the primary sources of law of the European Union

Zhanna Amanbayeva — 2024-09-18

The European Union’s (EU) sources of law, which fall under the generic definition of a source of law, each have unique characteristics. This article examines the dual nature of the EU law and addresses the issues with its concepts and features. The sources of EU law are classified as primary and secondary. The primary sources include constituent agreements and general principles of law, while the secondary sources comprise regulations, directives, and framework decisions.

Exploring the Enforcement of the Right to Resist in the 19th Century Natural Law Theory

Anna Petrasovszky — 2024-09-18

Studies on natural law carrying the more moderate spirit of the Enlightenment promoted the establishment of civil society, humanity, and equity, and by the turn of the 18th and 19th centuries, created a synthesis of the views of Pufendorf, Leibniz, Thomasius, Wolff, and Kant, which reflected the state and legal systems. Although the sovereignty of the state and the nature of its maxima societas remains unquestionable, governance can be subject to criticism. Executive power can only be exercised under the law, and if not, citizens may use various means of their right to resistance, observing the principle of gradation and proportionality. This study demonstrates the applicability of these tools to the interpretation of natural law in the 19th century.

On the budgetary regulations of the European Union

Zoltán Varga — 2024-09-18

The research topic of this study is the regulation of the European Union budget and its possible development strategies. The examination will include, on the one hand, the Common Budget of the European Union and its regulatory issues, and, on the other hand, it will also study the financing of the budget and the fundamental issues of the regulation of aid from the budget. The study provides a detailed analysis of the budgetary regulation process and its expected development trends considering the 2021-2027 multiannual financial framework.

Prison overcrowding in Poland and Hungary

Roksana Wszołek — 2024-09-18

The aim of the article is to describe and discuss current problem in prisons’ system - overcrowding in prisons in Hungary and Poland. It is an essential problem which deserves an attention, prisons' overcrowding has been especially visible in these two countries, so it is eminently important to rise this problem in the dispute of doctrine and to try to solve it. This study contains both previous and present information, statistics, and position of international bodies on currently overcrowding of prison facilities. The legal regulations of these two countries are pretty similar, but there are still far away from perfection, that is why this article shows their advantages and drawbacks. The authors try to emphasize that overcrowding is a significant problem, they also offer some de lege ferenda ideas to resolve this alarming situation.