PROTECTING THE FINANCIAL INTERESTS OF THE EUROPEAN UNION BY MEANS OF CRIMINAL LAW: EVALUATION OF THE NATIONAL REGULATORY FRAMEWORK
Serghei BRÎNZA, Vitalie STATI, Universitatea de Stat din Moldova
Abstract
The present study analyzes the discrepancies between Directive (EU) 2017/1371 and the Criminal Code of the Republic
of Moldova. It is concluded that, to ensure the compatibility of the national criminal law with Directive (EU) 2017/1371,
it is necessary to amend art. 1261, 240, 244, 3321 and 3322 of the Criminal Code of the Republic of Moldova. It is revealed
that it is necessary to align the national criminal law with art. 8 of Directive (EU) 2017/1371. However, it is advisable that,
before this, in art. 46 of the Criminal Code of the Republic of Moldova to transpose the EU Framework Decision 2008/841/
JAI. Also, other solutions are proposed to make the relevant provisions of the Criminal Code of the Republic of Moldova
compatible with the provisions of Directive (EU) 2017/1371. It is argued that the criminalization in art. 2444 of the Criminal
Code of the Republic of Moldova of the act of defrauding the common value added tax system can only be done after the
transposition of Directive 2006/112/EC into the Fiscal Code of the Republic of Moldova.
Keywords: fraud, the financial interests of the European Union, external funds, civil servant, criminal organization, value added tax, tax evasion.
