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Subsidy Fraud in Protection of Financial Interests of European Union: Achievements and Challenges

The article gives an overview of the development of the criminal protection of the financial interests of European Union. It presents the latest legislative proposal concerning the fight against fraud to the Union’s financial interests: Proposal for a Directive on the fight against fraud to the Union’s financial interests by means of criminal law. The article indicates legal effects of the differences in the material scope of the competence of Eurojust and European Public Prosecutor’s Office in comparison with Directive. Croatian legislative solution is assed as well as evaluation of protection of Union’s financial interests through the official data of persons reported, accused and convicted for subsidy fraud.

financial interests of European Union ; substantive criminal law ; Directive ; subsidy fraud ; material scope of competence of the EPPO

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