Accession blues: modest successes and major difficulties in Romania

Norel Neagu

Journal of Financial Crime, 2010, vol. 17, issue 1, 47-60

Abstract: Purpose - The purpose of this paper is to analyse the legislation and case law relevant to preventing and combating fraud affecting the European Union (EU)'s financial interests in Romania. Design/methodology/approach - The paper explores how the legislation is implemented in the process of Romania's accession to the EU, how it has been interpreted in case law, the reasons for the results achieved so far and the link between these specific offences and the general fraud offences provided for in the Criminal Code and other special laws. Findings - The analysis examines the deficiencies in the legislation and in practical implementation thereof, focusing on the penalties and on recovery of funds. Practical implications - The research highlights the need for practitioners clearly to distinguish between the common legislation applicable to fraud offences, on the one hand, and offences affecting the EU's financial interests, on the other, thus contributing to a fair trial. Originality/value - The paper identifies the linkages between the common legislation applicable to fraud offences and offences affecting the EU's financial interests, which are still blurred even for Romanian legislators, especially in the field of Community revenue.

Keywords: Fraud; European Union; Laws and legislation; Romania (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:13590791011009365

DOI: 10.1108/13590791011009365

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