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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Petráček, Dominik ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
Criminal offence of subsidy fraud under Section 212 of the Criminal Code and damaging the financial interests of the EU (Section 260 of the Criminal Code) Abstract This thesis deals with the criminal offence of subsidy fraud under Section 212 of the Criminal Code and the offence of damage to the financial interests of the European Union under Section 260 of the Criminal Code. This topic is particularly relevant, especially in the context of subsidy fraud cases, which have received considerable media attention. In the first three chapters of this thesis, a comprehensive analysis of the elements of both these offences is carried out, first the common elements in the first chapter and then the specific elements in the following chapters. The scope of these offences is explained, their historical development is outlined and the related legislative framework is presented including comparisons with foreign legislation. For a better understanding, general modalities of conduct that may fulfil the elements of these offences, including the relevant legal qualification, are listed in tables. In the case of the criminal offence of damaging the financial interests of the European Union, the role of the institutions involved in the investigation and prosecution is also presented. Chapter 4 is based on an analysis of...
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