Concursul dintre protecţia intereselor financiare ale Uniunii Europene şi protecţia intereselor financiare ale statelor membre

dr. IOANA MARIA COSTEA*

* e-mail: ioana.costea@uaic.ro

Conf. univ. - Facultatea de Drept, Universitatea "Alexandru Ioan Cuza" din Iaşi

ABSTRACT

The study is structured around case law elements revealed by the European Union Court of Justice in the field of protecting the financial interests, as resulting from the Judgment in Taricco and others Case. The arguments rising from this judgment have effect in two relatively neighboured matters such as fighting European revenues fraud and fighting tax fraud. Solving the case, the Court seems to abolish the borders between the two concepts, generating a series of issues in criminal law.

Keywords: tax fraud; tax evasion; protection of the financial interests of the European Union.

I. Observaţii preliminare

În mod tradiţional, protecţia intereselor financiare ale Uniunii Europene este asigurată printr-o serie de mecanisme, cu...