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Defending The Financial Interests Of The European Union Through Criminal Law Instruments - Implementation In Romania

Author

Listed:
  • Daniela Cristina VALEA

    (Associate profesor PhD. at George Emil Palade University of Medicine, Pharmacy, Sciences and Technology of Tirgu Mures, Faculty of Economics and Law - Department of Law and Public Administration, Lawyer, Mures Bar Association, ROMANIA.)

Abstract

The spread of the fraudulent phenomenon, both quantitatively and qualitatively (through the use of new and increasingly complex means of fraud), has led the European Union to take an increasingly firm position both by establishing structural and legal means of fight against fraud, as well as by raising the fight against tax fraud to the level of an objective taken on by the European Union. It has proved imperative for a more complex system to be outlined that would protect the European Union's financial interests, inclusively through criminal law instruments, given that protection through administrative instruments alone has proved insufficient. In shaping such a protection system, not only the legislative intervention of the European Union (referring to the adoption of Directive (EU) 2017/1371 as ultimate legislative document) is relvant, but also the case law of the European Union Court of Justice and the establishment of the European Public Prosecutor's Office.

Suggested Citation

  • Daniela Cristina VALEA, 2020. "Defending The Financial Interests Of The European Union Through Criminal Law Instruments - Implementation In Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 82, pages 39-48, September.
    • Handle: RePEc:pmu:cjurid:v:82:y:2020:p:39-48
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj20/recjurid203_3F.pdf
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    More about this item

    Keywords

    protection of the European Union's financial interests; administrative law instruments; criminal law instruments; Directive (EU) 210/1319; fraud;
    All these keywords.

    JEL classification:

    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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