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The Directive on the Fight against Fraud to the Union’s Financial Interests and its Transposition into the Spanish Law

This paper aims at analysing the content of the PIF Directive and assessing its transposition into the Spanish Law. To achieve these objectives, this paper starts with a detailed study of the criminal law obligations enshrined in the PIF Directive. Then, these obligations are compared with the content of the Spanish criminal code, which has been modified in the last years (2010, 2015 and 2019) with the purpose, among others, of adapting the Spanish law to the EU requirements as regards the protection of the Union’s financial interests. The paper concludes, on the one side, that the PIF Directive leaves an extensive leeway to Member States in the definition of the crimes, sanctions and limitation period, which may hinder any desired harmonisation of national legislations. On the other side, it concludes that the Spanish criminal law fulfils, generally speaking, the mandate of the PIF Directive.
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