Directive (EU) 2017/1371 of the European Parliament and of the CouncilShow full title

Article 13 U.K. Recovery

This Directive shall be without prejudice to the recovery of the following:

(1)

at Union level of sums unduly paid in the context of the commission of the criminal offences referred to in point (a), (b) or (c) of Article 3(2), or in Article 4 or 5;

(2)

at national level, of any VAT not paid in the context of the commission of the criminal offences referred in point (d) of Article 3(2), or in Article 4 or 5.