The PIF Directive
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Home > Law > Laws of specific jurisdictions > Criminal law: procedure and offences > Fraud > The PIF Directive: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law(Elgar Commentaries in Transnational and EU Criminal Law series)
The PIF Directive: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law(Elgar Commentaries in Transnational and EU Criminal Law series)

The PIF Directive: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law(Elgar Commentaries in Transnational and EU Criminal Law series)


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About the Book

This Commentary analyzes the provisions of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud affecting the EU’s financial interests by means of criminal law. Pierre Hauck provides a comprehensive and systematic evaluation of the Directive alongside a discussion of the failures of the EU’s primary and secondary legislations to provide sufficient protection from fraud, and demonstrates the economic effects on the EU’s budget. Key Features: Provides an up-to-date examination of essential fraud legislation within the EU Explores how Anglo-American legal traditions are incorporated into the interpretation of EU law Evaluates 30 years of case law and literature on the protection of the EU’s financial interests Incorporates intended changes from 3 May 2023 due to the proposal for a directive on combating corruption Compares the legal situations of EU member states with the supranational EU level to identify any further need for legal implementation The PIF Directive is an indispensable reference work for the many practitioners and academics within and across the 27 member states of the EU working on combating fraud, as well as in criminal, financial and economic law more broadly. Its practical insights will also greatly benefit EU commissioners, agencies, auditors, and prosecutors.

About the Author :
Pierre Hauck, Professor of Criminal Law and Criminal Procedure Law, Justus-Liebig-University Giessen, Germany

Review :
‘Professor Hauck’s Commentary represents a holistic approach to the jungle of legal acts and their often hard to understand norms. The work’s principal purpose is to give safe and systematic guidance for its sound interpretation and application, taking into account the historic and institutional background. To my knowledge, there is currently no other scientific publication available that offers such a precious and up-to-date support on this particular issue. It will soon become a frequently consulted guidebook and a major reference for all those that work as practitioners or academics with this particular body of norms.’ ‘This Commentary provides an exhaustive, scholarly, and practice-oriented analysis of the legal framework combating fraud against the financial interests of the European Union. This comprehensive work meticulously examines the PIF Directive (EU) 2017/1371, offering a systematic, article-by-article commentary enriched with comparative insights from all EU Member States, candidate countries, and key jurisdictions. With a dual focus on legal doctrine and practical enforcement, the book delves into critical issues such as jurisdictional challenges, VAT and tax fraud, corporate liability, sanctions, and asset recovery. It also addresses criminological dimensions, including emerging fraud typologies and the impact of digitalization on financial crime. An indispensable resource for practitioners, policymakers, and academics, this volume combines rigorous legal analysis with actionable recommendations, ensuring a nuanced understanding of anti-fraud mechanisms in the EU. Its timely examination of post-2020 developments—such as pandemic-related fund abuses and cross-border fraud schemes—makes it a vital reference for safeguarding the Union’s financial integrity in an era of complex threats.’


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Product Details
  • ISBN-13: 9781035360963
  • Publisher: Edward Elgar Publishing Ltd
  • Publisher Imprint: Edward Elgar Publishing Ltd
  • Height: 244 mm
  • No of Pages: 944
  • Sub Title: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law
  • ISBN-10: 1035360969
  • Publisher Date: 28 Dec 2025
  • Binding: Hardback
  • Language: English
  • Series Title: Elgar Commentaries in Transnational and EU Criminal Law series
  • Width: 169 mm


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The PIF Directive: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law(Elgar Commentaries in Transnational and EU Criminal Law series)
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The PIF Directive: A Commentary on the Directive on the Fight against Fraud Affecting the EU's Financial Interests by Means of Criminal Law(Elgar Commentaries in Transnational and EU Criminal Law series)
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