PROTECTING THE FINANCIAL INTEREST
OF THE EU: A LIMITED REVIEW
PROTECTING THE FINANCIAL INTEREST
OF THE EU: A LIMITED REVIEW
Author(s): Ioana Maria CosteaSubject(s): EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: European budgets; European Public Prosecutor’s Office; Anti-fraud organisms; Fraud in respect of expenditures;
Summary/Abstract: The study underlines a series of specific features in fighting budgetary fraud, when an element of European financing is present. The multilevel action, both in national and European procedures, determines legal particularities of the procedures. Using a precise, limited analysis of the crimes under article 18^1 from Law n. 78/2000, singularities can be revealed as to the content of the offence, the case-law revealed at administrative and judicial level and the concurrence with the general provisions of the Romanian Criminal Code. Through the analysis of this specific offence, in the two legal forms, the study presents the practical manner in which these offences are submitted to judicial treatment. The national experience in this field is the premises of future evolutions of European means to fight budgetary fraud.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: III/2015
- Issue No: III
- Page Range: 496-502
- Page Count: 7
- Language: English
