Since the establishment of the European Union, the protection of the EU budget and, in general, of the Union’s financial interests has been a requirement, an aim, and a challenge for the institutions and the single Member States.

It is no coincidence that Art. 325 of the Treaty on the Functioning of the European Union (TFEU) mandates the Union and the Member States to combat “fraud and any other illegal activities affecting the financial interests of the Union” by means of measures “which shall act as a deterrent and be such as to afford effective protection in the Member States, and in all the Union’s institutions, bodies, offices and agencies”.