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Criminal sanctions of acts against the financial interests of the European Union
Sotolářová, Daniella Sarah ; Pelc, Vladimír (referee)
Criminal sanctions of acts against the financial interests of the European Union. Daniella Sarah Sotolářová Summary The ongoing integration of the European Union - and the related extension of the powers of its bodies and closer cooperation between the Member States in many areas - brings about various new challenges and urges many subjects to deal with issues yet unresolved. This also applies to the field of criminal law and to the subjects active in criminal matters. A substantial progress has been made recently at the European Union level on the way towards the harmonization of certain criminal law standards and major steps have been taken leading to the reform of the system of the institutions and bodies active in criminal matters which include criminal offences against these standards. These harmonization and reform steps have reached furthest in the area of criminal law protection of the financial interests of the European Union against acts of a fraudulent nature. However, not everything has been achieved completely in the rapid development. It still remains open - and undefined - what really belongs among those protected financial interests of the European Union. Its normative efforts came up with the concept of criminal offences of a fraudulent nature substantially exceeding the framework of what...
Criminal sanctions of acts against the financial interests of the European Union
Sotolářová, Daniella Sarah ; Jelínek, Jiří (advisor) ; Bohuslav, Lukáš (referee) ; Kalvodová, Věra (referee)
Criminal sanctions of acts against the financial interests of the European Union. Daniella Sarah Sotolářová Summary The ongoing integration of the European Union - and the related extension of the powers of its bodies and closer cooperation between the Member States in many areas - brings about various new challenges and urges many subjects to deal with issues yet unresolved. This also applies to the field of criminal law and to the subjects active in criminal matters. A substantial progress has been made recently at the European Union level on the way towards the harmonization of certain criminal law standards and major steps have been taken leading to the reform of the system of the institutions and bodies active in criminal matters which include criminal offences against these standards. These harmonization and reform steps have reached furthest in the area of criminal law protection of the financial interests of the European Union against acts of a fraudulent nature. However, not everything has been achieved completely in the rapid development. It still remains open - and undefined - what really belongs among those protected financial interests of the European Union. Its normative efforts came up with the concept of criminal offences of a fraudulent nature substantially exceeding the framework of what...

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