CONSIDERATIONS REGARDING EMBEZZLEMENT IN THE NEW PENAL REGULATION

• Main Author: Georgeta Valeria Sabău
• Format: Article
• Language: English
• Published: Vasile Goldis University Press 2013-12-01
• Series: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
• Subjects: funds; embezzlement; offense; national budget; the European Union’s general budget
• Online Access: http://studiaeconomia.uvvg.ro/index.php?option=com_content&view=article&id=356:considerations-regarding-embezzlement-in-the-new-penal-regulation&catid=44:2013-part-4&Itemid=75

In the context of the future development of the European penal law and the new Romanian criminal legislation, based on the idea of creating a European judiciary space, a comparative study was conducted by experts of the member states, analyzing the national law systems, to ensure the safeguarding of the European Union’s financial interests. The analysis of the offense constituting of the embezzlement of funds from the national budget or the European Union’s general budget is still an undepleted topic of interest, especially since the new incrimination of the offense in the new Penal Code (in force starting with February the 1st, 2014) has been transferred from the category encompassing certain economic activities to the one referring to work-related offenses and the embezzlement of funds from the general European budget, from the ones administered at this level or in the European Union’s behalf, and was maintained in the special law.