CYIL vol. 14 (2023)

PETER MATUŠKA – NIKOLAS SABJÁN CYIL 14 (2023) Slovakian Criminal Code regarding circumvention, therefore the adoption of Directive based on Article 83 paragraph 1 TFEU 46 could undeniably improve the law enforcement related to sanctions. The aforesaid deficiencies can also be demonstrated in the case of dual-use items. Beyond the implementation of EU restrictive measures, considerable differences exist among Member States when it comes, for instance, to freezing assets of Russian individuals and legal persons. In particular, it concerns the way authorities identify the relevant subjects and its assets, etc. This is closely connected to the institutional framework of sanctions implementation and enforcement on national level. As already mentioned, the Slovakian case is problematic in this respect since the decentralized institutional framework causes difficulties in many aspects. For instance, as opposed to the Czech Republic, Slovakia has failed to freeze Russian assets on its own initiative. To improve the implementation and enforcement of EU sanctions by Member States, several measures were introduced. We have already mentioned the draft of Directive which criminalizes the circumvention of EU sanctions. Another measure is Article 8 of the Council Regulation (EU) 269/2014 which enshrines reporting obligations for relevant actors, including the notification of competent Member State authorities about any information concerning frozen assets. Such reporting obligations are also introduced in the context of sectoral trade sanctions. 47 Furthermore, two other tools are the Sanctions Information Exchange Repository which was introduced by the EC in 2021 to ensure the reporting and exchange of information between the Members States and the EC concerning implementation and enforcement, and the EU sanctions whistleblower tool whose aim is to share information about the violations and circumvention of EU sanctions. 48 The circumvention is strictly prohibited also in Article 9 of Regulation No 269/2014 which stipulates that “ It shall be prohibited to participate, knowingly and intentionally, in activities the object or effect of which is to circumvent the measures referred to in Article 2. ” In case of sanctions adopted by the EU against Iran, the CJEU dealt with question of “intentionality” or prohibition arising from international sanctions; b) complies with the reporting obligation pursuant to Art. 15 paragraph 1; or c) violates the rights to the subject of intellectual property contrary to international sanctions or ordinance . 46 The European Parliament and the Council may, by means of directives adopted in accordance with the ordinary legislative procedure, establish minimum rules concerning the definition of criminal offences and sanctions in the areas of particularly serious crime with a cross-border dimension resulting from the nature or impact of such offences or from a special need to combat them on a common basis. These areas of crime are the following: terrorism, trafficking in human beings and sexual exploitation of women and children, illicit drug trafficking, illicit arms trafficking, money laundering, corruption, counterfeiting of means of payment, computer crime, and organised crime. On the basis of developments in crime, the Council may adopt a decision identifying other areas of crime that meet the criteria specified in this paragraph. It shall act unanimously after obtaining the consent of the European Parliament. 47 CORSONI-HUSAIN, A., and MANTRALI, E., ‘New general reporting obligations introduced as part of the 10 th package of sanctions against Russia’ ( Harneys , 07 March 2023) . 48 In addition, recently an Ad Hoc Working Party was established, which aims to analyse and determine possible ways to use the Russian frozen assets for the reconstruction of Ukraine. See: Council of the EU, Ad Hoc Working Party on the use of frozen and immobilised assets to support Ukraine’s reconstruction (28 March 2023) .

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