Protection of the financial interests of the European Communities : the fight against fraud and corruption
著者
書誌事項
Protection of the financial interests of the European Communities : the fight against fraud and corruption
（European monographs, 15）
Kluwer Law International, c1998
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注記
Includes bibliographical references
内容説明・目次
内容説明
This text offers an understanding of legal and political progress toward the protection of the financial interests of the European Community. Historically, progress has been uneven due to the sectoral approach adopted. On the expenditure side of the EC budget, the most regulated area remains the EAGGF-Guarantee Section Fund. By contrast, procurement fraud of the Structural Funds, sometimes involving corruption of officials, is rife in many Member States. On the income side, control of VAT rests mainly with the Member States. The near collapse of the transit system has made collection of duties more difficult, stimulating proposals for computerization of the transit system and improvements in Customs' strategies. All Member States have experienced difficulties in recovering EC funds through irregularities: a case study is offered, comparing British and Danish approaches to recovery. The author also describes and evaluates more far-reaching developments and prospects. An EC penal-administrative space has been created which some penalistes regard as a fore-runner to a European Criminal Legal Space.
Acknowledging both the attractions and difficulties inherent in such a project, the author focuses attention back to existing First Pillar competencies for EC fraud. For example in relation to VAT and excise regimes, the organisation of Customs, and recovery of funds, deeper integration would reduce criminal opportunities. The book concludes with a review of the Amsterdam Treaty from this perspective. This book is aimed at professionals, teachers, students, and researchers, especially those whose interest in EC institutions and law overlaps in so called "white collar crime". However, the book should also be of interest to all those concerned with the integrity and development of the European Union in general.
目次
- Part 1 Evolution of control and institutions'role: evolution of control - a panoramic view
- the institutions and the fight against fraud. Part 2 The control of income and expenditure fraud: the control of fraud affecting EC revenue
- the control of fraud affecting EC expenditures. Part 3 Widening the enforcement agenda: procurement, international trade and corruption
- enlargement of the European Union
- current proposals for development of the legal space
- the Treaty of Amsterdam - post-IGC considerations. Conclusion.
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