THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA

Abstract

The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper collection of taxesand duties and also in terms of proper use of appropriations. This is one of the priorities of theinstitutions involved, as an obligation imposed by the Treaty establishing the EuropeanCommunity. The protection of European Union financial interests involve the detection, controland effective monitorising of fraud and any other illegal acts which result form the misuse of EUfunds and thus prejudicing the Community budget. Cooperation between national authorities andbetween them and EU institutions is a prerequisite for successful fight against fraud. In Romania,national coordinator of the fight against fraud, with responsibilities in control line use ofcommunity funds is European Anti-Fraud Office (OLAF).OLAF, DLAF, European funds, fraud