Protection of the financial interests of the European Communities: The fight against fraud and corruption

Author (Person)	White, Simone
Publisher	Kluwer Law International
Series Title	European Monographs
Series Details	No.15
Publication Date	1998
ISBN	90-411-9647-1
Content Type	Textbook \| Monograph
	Protection of the financial interests of the European Communities: The fight against fraud and corruption: EU fraud - and the measures needed to counter it - has become a major issue on the political and bureaucratic agenda in Europe. The aim of this book is to provide a comprehensive overview of the protection of the financial interests of the EC. 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 fraud rests mainly with the Member States. The near collapse of the transit system has made collection of duties more difficult, stimulating proposals for computerisation of the transit system and improvements in Customs strategies. All Member States have experienced difficulties in recovering EC funds obtained 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 pénalistes 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. White, Simone Protection of the financial interests of the European Communities: The fight against fraud and corruption European Monographs, No.15 Kluwer Law International, 1998 ISBN: 90-411-9647-1 Price: £43.00
Subject Categories	Economic and Financial Affairs