TAX FRAUD - MAKING THE MAIN ELEMENT OF THE EUROPEAN UNION FINANCIAL INTERESTS Cover Image

FRAUDA FISCALĂ – ELEMENT PRINCIPAL ÎN NEREALIZAREA INTERESELOR FINANCIARE ALE UNIUNII EUROPENE
TAX FRAUD - MAKING THE MAIN ELEMENT OF THE EUROPEAN UNION FINANCIAL INTERESTS

Author(s): Marius Eugen Radu, Andrei Eduard Vasile
Subject(s): EU-Legislation
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: tax fraud; structural funds; European Union; financial interests; offenses.

Summary/Abstract: Defrauding the financial interests of the European Communities is a real problem both in the Community institutions and the national authorities. Combating this phenomenon extremely complex criminal measures exclusive task for the Member States. Regarding Romania's efforts in this direction are obvious. However, lack of information to citizens and authorities, as well as bureaucratic difficulties in accessing European funds creates prerequisites for committing illegal acts that fall under criminal law and which affect the financial interests of the Union.

  • Issue Year: VII/2016
  • Issue No: 25
  • Page Range: 234-243
  • Page Count: 10
  • Language: Romanian
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