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Aspects of Cooperation in Detecting and Combating Tax Evasion Between the ANTI-Fraud Departament (DLAF) and the European Anti-Fraud Office (OLAF)

Author

Listed:
  • Nadia-Cerasela AniÈ›ei

    (PhD Univ. Prof. , Faculty of Law, Social and Political Sciences, †Dunărea de Jos†University, Galați, Romania)

  • Roxana-Elena Lazăr

    (PhD. Associate Professor, †Al I Cuza†University of Iasi&†P. Andrei†University of Iasi)

Abstract

This article is dedicated to the collaboration of the Department for the Fight against Fraud (DLAF) as a national body responsible for detecting and combating tax evasion with the European Anti-Fraud Office, known as OLAF (French acronym - Office de Lutte Anti-Fraude). The paper will present: in the first point general notions about the two institutions; in the second point we will present the provisions of art. 23- art.31 of Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF); in the third point we will present a series of actions related to European funds: PHARE, ISPA, SAPARD, POSDRU, EAFRD from the activity reports of the Department for the Fight against Fraud (DLAF). We will take into account the following regulations when drafting the article: Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF), Government Decision no. 738/2011 approving the Regulation on the organisation and functioning of the Department for the Fight against Fraud and other regulations to which these regulations refer, Decision no. 1999/352 of 28 April 1999 of the European Commission establishing the European Anti-Fraud Office (OLAF).

Suggested Citation

  • Nadia-Cerasela AniÈ›ei & Roxana-Elena Lazăr, 2022. "Aspects of Cooperation in Detecting and Combating Tax Evasion Between the ANTI-Fraud Departament (DLAF) and the European Anti-Fraud Office (OLAF)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 17(1-2), pages 35-47, June.
    • Handle: RePEc:lum:rev4rl:v:17:y:2022:i:1-2:p:35-47
    DOI: https://doi.org/10.18662/jls/17.1-2/98
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    Keywords

    Anti-Fraud Department; ‎European Anti-Fraud Office; body responsible for detecting and combating tax evasion; territory of Romania; protection of the financial interests of the European Unio;
    All these keywords.

    JEL classification:

    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • I15 - Health, Education, and Welfare - - Health - - - Health and Economic Development
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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