# Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law, Article 13: Recovery

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudr/2017/1371/article/13 (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1371/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.