Article 13 — 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.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04