EIRP Proceedings, Vol 7 (2012)

Abstract

The idea of criminal protection of the financial interests of the European Communities appeared as a result of allotting their own funds by means of the first project of amending the Treaty of August 6th 1976 which modified the Treaties regarding the establishment of the European Communities. Nowadays, one of the major problems that the European Union is facing is the frauds committed to the detriment of the Union budget. The offences bilking the Union budget are extremely dangerous, not only by the amount of the damage caused, but also by the high degree of organizing such offences. Romania has made significant efforts to align its legislation in this matter to the community legislation, such efforts resulting in the introduction of a new section in Law no. 78/2000 regarding prevention, discovery and sanction of corruption offences – section named “Offences affecting the financial interests of the European Communities”. This work will analyze those offences provided in Law no. 78/2000, committed against the financial interests of the European Communities, such analyze including also the relevant judicial training in the matter.