Protecting the financial interests of the European Union by means of criminal law: evaluation of the national regulatory framework

The present study analyzes the discrepancies between Directive (EU) 2017/1371 and the Criminal Code of the Republic of Moldova. It is concluded that, to ensure the compatibility of the national criminal law with Directive (EU) 2017/1371, it is necessary to amend art. 1261, 240, 244, 3321 and 3322 of the Criminal Code of the Republic of Moldova. It is revealed that it is necessary to align the national criminal law with art. 8 of Directive (EU) 2017/1371. However, it is advisable that, before this, in art. 46 of the Criminal Code of the Republic of Moldova to transpose the EU Framework Decision 2008/841/ JAI. Also, other solutions are proposed to make the relevant provisions of the Criminal Code of the Republic of Moldova compatible with the provisions of Directive (EU) 2017/1371. It is argued that the criminalization in art. 2444 of the Criminal Code of the Republic of Moldova of the act of defrauding the common value added tax system can only be done after the transposition of Directive 2006/112/EC into the Fiscal Code of the Republic of Moldova.