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...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:437233 |
| Date | January 2020 |
| Creators | Roušar, Ladislav |
| Contributors | Heranová, Simona, Mulák, Jiří |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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