The 2017/1371 directive on the protection of EU financial interests poses interesting questions about its implementation in the Italian legal system. As to anti-fraud measures, inter alia, the controversial relationship between articles 316-ter and 640-bis of the Italian Criminal Code is noteworthy. Such a matter has been debated at length among scholars and case law, including the Constitutional Court. The directive implementation process, however, has not solved the said problem, while additional critical issues are in sight
The figure of the regularization after the Social Security fraud crime, has been much discussed in the Spanish criminal doctrine. The fact that a person who has defrauded can evade the criminal sanction by recognizing and paying what he did not do in the past has generated intense controversy. This paper analyzes two questions about this generous post-crime behavior, in terms of annulment of punishment: its legal nature and its rationale and reason for being. Both aspects contribute to better understand the meaning and reason of this controversial figure in light of its current regulation in the Spanish Penal Code.