On March 19, 2024, Fabien FOUCAULT spoke at a conference organized by the Institut des Avocats Conseils Fiscaux (IACF) at the Conseil National des Barreaux (CNB) on the topic of "Customs risks for companies and their managers". The company and its managers confronted with customs repressive risks".

His talk focused on "The rise of the European Public Prosecutor's Office: its impact on criminal investigation procedures and sanctions".

This new European body, which began operations on June 1, 2021, will become a key player in the fight against offences affecting the EU's financial interests.

In particular, the European Public Prosecutor's Office has jurisdiction over the offences set out in Directive 2017/1371 of July 5, 2017
on the fight against fraud affecting the financial interests of the Union by means of criminal law (known as the"PFI Directive") :

• Ecustoms mattersand on condition that it relates to a over €10,000 :
  • Offences of smuggling, fraudulent import or export as defined in article 414-2 of the Customs Code (mentioned only in article D.47-1-31 of the CPP from the decree, relating to reporting);
  • Money-laundering offences under article 415 of the Customs Code.
• For VAT offences, if the acts and omissions are intentional, if at least 2 Member States participating in enhanced cooperation are involved and if the total loss exceeds €10,000,000.