DEFENDING THE FINANCIAL INTERESTS OF THE EUROPEAN UNION THROUGH CRIMINAL LAW INSTRUMENTS - IMPLEMENTATION IN ROMANIA

Daniela Valea ()

Curentul Juridic, The Juridical Current, Le Courant Juridique, 2020, vol. 82, 39-48

Abstract: The spread of the fraudulent phenomenon, both quantitatively and qualitatively (through the use of new and increasingly complex means of fraud), has led the European Union to take an increasingly firm position both by establishing structural and legal means of fight against fraud, as well as by raising the fight against tax fraud to the level of an objective taken on by the European Union. It has proved imperative for a more complex system to be outlined that would protect the European Union's financial interests, inclusively through criminal law instruments, given that protection through administrative instruments alone has proved insufficient. In shaping such a protection system, not only the legislative intervention of the European Union (referring to the adoption of Directive (EU) 2017/1371 as ultimate legislative document) is relvant, but also the case law of the European Union Court of Justice and the establishment of the European Public Prosecutor's Office.

Keywords: protection of the European Union's financial interests; administrative law instruments; criminal law instruments, Directive (EU) 210/1319; fraud (search for similar items in EconPapers)
JEL-codes: K14 K33 K34 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.upm.ro/facultati_departamente/ea/RePEc/ ... 0/recjurid203_3F.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pmu:cjurid:v:82:y:2020:p:39-48

Access Statistics for this article

More articles in Curentul Juridic, The Juridical Current, Le Courant Juridique from Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation Contact information at EDIRC.
Bibliographic data for series maintained by Bogdan Voaidas ( this e-mail address is bad, please contact ).