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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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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Roušar, Ladislav ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code) Abstract This thesis is focused on Czech and European legal framework of fight against subsidy fraud. The thesis also focuses on practices and general concepts of institutions which are tasked with fighting fraudulent conducts. The method of processing is mainly analysis and description. The thesis is structured in three parts. The first part brings attention to the characteristics of subsidy fraud as codified in section 212 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 212. The second part presents analysis of crime of damaging the financial interests of the European union as codified in section 260 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 260. After that international and European legal framework, which represents foundation of Czech legal framework, is thoroughly observed. The thesis explores the history of fight against fraud in the European union and its predecessors from the beginning to current days. Further attention is brought on European institutions tasked with fight against fraud, specifically European Public Prosecutor's Office and European Anti-Fraud Office. Possible weaknesses in the concept...
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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Nedvědová, Marie ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
1 Subsidy fraud and damaging the financial interests of the European union Abstract The thesis deals mainly with the definition and punishment of subsidy frauds within the framework of criminal law. At the same time, it also addresses some issues related to this crime, in particular the subsidiarity of criminal sanctions and the concurrence of this crime with other crimes such as the offense of damaging the financial intereststhe of the European union. The method of processing is mainly deduction and analysis, in the relevant parts induction, synthesis and comparison. The thesis is divided into three main parts. First, it deals with subsidies and subsidy fraud, explaining what a subsidy is and what action can be considered a subsidy fraud, and also clarifies some of the institutes associated with these terms, including budget rules, resources, and records. It also deals with what actions are associated with the crime of subsidy fraud. Thus, in the case of a subsidy fraud, it deals with its characteristics, its relation to other provisions of the Penal Code, the investigation and the imposition of punishment. In the next part, the thesis deals with the protection of the financial interests of the European Union, especially with the institutions and bodies, which are particularly focused at the protection of...
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