Podvod, poškozující společné zájmy ES a členských států; vývoj, vymezení, prevence a postih tohoto druhu kriminality

The definitions of “Fraud” in national criminal theory and practice shows that, in spite of the progress in development of criminal theory and practice, it is difficult to create a common definition of fraud offence within Europe based on so called centra) European model because European states sharply differ as to whether the relevant Jaw is found in such “general criminal offence”. It is fully concerned the European Union member states. In spite of the fact, the Union wished to combat fraud affecting expenditure and revenue by taking appropriate criminal-law measures, such as criminalisation of fraud, criminal penalties, criminal liability of heads of businesses and rules on jurisdiction. Therefore, member states of the European Union step by step became convinced that protection of the European Communities’ financial interests calls for the criminal prosecution of fraudulent conduct injuring those interests and requires, for that purpose, the adoption of a common definition. The Convention on the Protection of the Financial Interests of the European Communities introduced definition of fraud affecting the EC financial interests in respect of expenditure or revenue, for the protection common state and EC item. According to the Czech Criminal Code there are several distinct criminal offences corresponding to misappropriation of funds. The Czech Criminal code is for the most part compatible to the need for protection of financial interests of the European Union. The new draft Czech Criminal Code will introduce specific crime protection financial interest of EC based on elements required by Convention.