TYPOLOGIES OF EU FRAUD
TYPOLOGIES OF EU FRAUD

Summary/Abstract: This study aims to identify the problems of accessing European funds from the perspective of fraud, in order to propose solutions for improvement to help increase the degree of the absorption of funds. I have focused on this topic because of the growing interest in the absorption rate of European funds, but also due to concerns to analyze the effects of irregularities and fraud on European funds. The existence of clues regarding potential fraud or attempted fraud are investigated by DLAF and the result is recorded in a Control Note. The actual Control Action is carried out based on a specific methodology. In the case of finding elements of a criminal nature, after performing all the necessary operations, the control document is sent to the materially competent prosecutor's office to carry out the criminal investigation. For this purpose, a report is drawn up about the concrete circumstances of potential fraud, which has the value of a means of evidence in subsequent criminal trials. In the analysis carried out, we examined the suspicions of fraud and clues regarding the perpetration of criminal acts, but also the constitutive elements of any possible crime.

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