Professor Haucks Commentary represents a holistic approach to the jungle of legal acts and their often hard to understand norms. The works 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. -- Sven Peterke, Federal University of Paraíba, Brazil 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 developmentssuch as pandemic-related fund abuses and cross-border fraud schemesmakes it a vital reference for safeguarding the Unions financial integrity in an era of complex threats. -- Nikos Passas, Northeastern University, USA
