The Commission will study the opportunity and feasibility to align the definition of certain types of tax offences, including administrative and criminal sanctions for all types of taxes. The Commission has recently proposed criminal law rules[23] to strengthen the fight against fraud affecting EU financial interests and believes that this issue merits further consideration in the context of the wider reflections on establishing an EU criminal policy. It will be important to ensure that any action in this area is fully integrated with similar actions in other areas of EU law, in accordance with the principles set out in the Commission Communication "Towards an EU Criminal Policy: Ensuring the effective implementation of EU policies through criminal law" of 20 September 2011[24].
