Defalcation of European Union Budget in the Romanian Criminal Law

Abstract

One of the goals for Romania, after the 1st January 2007, was to protect the financial interests of the European Union to fight against fraud, corruption and other illegal activities. In order to achieve this target, the legal framework has been completed by the Law no. 161/2003 which introduced the article no. 182 in the text of the Law no. 78/2000 regarding prevention, discovery and punishing the corruption acts. The author analyses this new article and he develops the two constitutive elements (actus reus, mens rea), the objective and subjective aspects of the analyzed crime, the ways, the legal punishments applicable to this crime.fraud, financial interests, spending, incomes, actus reus, mens rea, legal punishments.