BRIEF CONSIDERATIONS ON SOME DOCTRINE AND JUDICIAL PRACTICE ISSUES IN THE MATTER OF CRIMES AGAINST THE FINANCIAL INTERESTS OF THE EUROPEAN UNION
BRIEF CONSIDERATIONS ON SOME DOCTRINE AND JUDICIAL PRACTICE ISSUES IN THE MATTER OF CRIMES AGAINST THE FINANCIAL INTERESTS OF THE EUROPEAN UNION

Author(s): Ruxandra Răducanu
Subject(s): Criminal Law, Law on Economics, EU-Legislation
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: fraud; deception; concurrence of crimes; European Union budget; legal person;
Summary/Abstract: A brief analysis of the crimes against the financial interests of the European Union revealed the main problems generated in the judicial practice by the application of these rules established expressly and distinctly from the rules already existing in the domestic legislation. In 2000, the Romanian legislature regulated, in a distinct chapter of the Law for the prevention, detection and sanctioning of acts of corruption, the crimes against the financial interests of the European Union, stating in article 5 that, by sanctioning them, the law ensures the protection of the funds and resources of the European Union. Problems connected with the relation regarding the concurrence with some of these crimes and crimes regulated in the special part of the Criminal Code, with the establishment of the quality of the active subject or the passive subject of these incriminations, required and still require an analysis in the light of doctrinal approaches and judicial practice. This article aims to highlight the most important problems and their solutions through the lens of legal provisions and jurisprudential solutions.

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