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The Criminalisation and Investigation of the Crime of Misappropriation of Funds in Romanian Law

Author

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  • Adrian Cristian Moise

    (Spiru Haret University of Bucharest, Bucharest, Romania)

Abstract

The article presents and analyses the main issues related to the criminalization of the crime of misappropriation of funds in Romanian legislation. The offence of misappropriation of funds is stipulated by the Article 307 of the Romanian Criminal Code, while Article 18² of the Law no. 78/2000 for the prevention, detection and sanctioning of corruption provides the offence of misappropriation of funds, obtained from the general budget of the European Union or from the budgets administered by it or on its behalf. The crimes are incriminated both in the Romanian Criminal Code and in the Law no. 78/2000, in a standard variant, in an assimilated variant and in an aggravated variant. At the same time, the article presents and analyzes some aspects related to the forensic investigation of the crime of misappropriation of funds.

Suggested Citation

  • Adrian Cristian Moise, 2020. "The Criminalisation and Investigation of the Crime of Misappropriation of Funds in Romanian Law," Proceedings of the 18th International RAIS Conference, August 17-18, 2020 022mac, Research Association for Interdisciplinary Studies.
    • Handle: RePEc:smo:apaper:022mac
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    Keywords

    misappropriation; funds; forensic; criminal investigation; Romanian Criminal Code;
    All these keywords.

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