Fraudarea bugetului Uniunii Europene şi evaziunea fiscală în materie de TVA – politică penală naţională versus politică penală europeană
Fraudation of the European Union budget and tax evasion in the field of VAT - national criminal policy versus European criminal policy

Summary/Abstract: National criminal policy in the field of tax evasion has seen a surprising change in direction in 2013, when the penalty limits for this crime have risen sharply in case of aggravated variants. The European Union's policy on the protection of the European Union's financial interests has gone through many trials to reach the conclusion that VAT evasion under certain conditions is a fraud affecting the European Union's budget. By comparing the results of the two national, European and national criminal policies, we will conclude that it is necessary to systematise national legislation in order to accommodate the criminal sanctions provided for by the law in the field of offenses affecting the financial interests of the European Union with those of taxes and duties.

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