DEFENDING THE FINANCIAL INTERESTS OF THE EUROPEAN UNION THROUGH CRIMINAL LAW INSTRUMENTS - IMPLEMENTATION IN ROMANIA
DEFENDING THE FINANCIAL INTERESTS OF THE EUROPEAN UNION THROUGH CRIMINAL LAW INSTRUMENTS - IMPLEMENTATION IN ROMANIA
Author(s): Daniela Cristina Valea Subject(s): Law, Constitution, Jurisprudence, Criminal Law, EU-Legislation, Administrative Law
Published by: Editura University Press, Universitatea de Medicina, Farmacie, Stiinte si Tehnologie “George Emil Palade” din Targu Mures
Keywords: protection of the European Union's financial interests; administrative law instruments; criminal law instruments; Directive (EU) 210/1319; fraud;
Summary/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.
Journal: Curentul Juridic
- Issue Year: 82/2020
- Issue No: 3
- Page Range: 39-48
- Page Count: 10
- Language: English