Euro-fraud: Organised fraud against the financial interests of the European Union

Crime, Law and Social Change

Volumn 30, Issue 1, 1998, Pages 1-39

  Sieber, Ulrich ^a  

^a UNIVERSITY OF WÜRZBURG   (Germany)

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EID: 26444457456     PISSN: 09254994     EISSN: 15730751     Source Type: Journal    
DOI: 10.1023/a:1008312916457     Document Type: Article

References (12)

1. The Treaty on European Union, (Maastricht Treaty) does not affect the existence of the three European Communities: the European Community (formerly the European Eco-nomic Community), the European Coal and Steel Community and the European Atomic Energy Community. In accordance with a resolution passed by the European Parliament on 13 March 1978, the term "European Community" will apply to all three Communities in the following study. See European Parliament Resolution, OJ (EC) No. C 63/36 of 13 March 1978; Oppermann, Europarecht, München 1991, Rn. 141;
2. Groeben/Thiesing/linebreak Ehlermann, Kommentar zum EWG-Vertrag, 4th ed., Vol. 1, Baden-Baden 1991 p. 76.
3. The term "European Union", which is also used in the current work, includes the three Communities (the so-called first pillar) in addition to the coordination of Member State domestic and foreign policy outside the scope of the Treaties (the so-called second and third pillars). The Union, by contrast to the Communities is not a legal person. See Beutler/Bieber/Pipkorn/Streil, Die Europäische Union, 4th ed., Baden-Baden 1993, p. 41. 74.
4. See Official Journal of the European Communities (OJ) No L 44/1 of 16 February 1998.
5. Controlling the allocation of subsidies is hindered chiefly by the fact that the control mechanism based on the principle of reciprocity present in normal contracts is absent here. See below at III.A.I.
6. The income side of the budget extends to ECU 39.8 billion from VAT, ECU 26.7 billion from gross national product, ECU 12.9 billion from customs duties, ECU 1.2 billion from sugar and agricultural levies and ECU 0.6 billion from other sources. OJ No L 22/1 of 29 January 1992.
7. See Tiedemann, Subventionskriminalität in der Bundesrepublik Deutschland, Reinbek Hamburg 1974. In addition to extensive, early file analysis, the experiences of those representatives or officials are to be found here. There are reports which reflect the experiences of specific authors or agencies but which are not based on an extensive criminological analysis.
8. See the overview in Dannecker, Strafrecht der Europäischen Gemeinschaft, Freiburg i. Br. 1995. pp. 148 et seq.
9. See Tiedemann, Strafrecht der Europäischen Gemeinschaft, op.cit (note 5), p. 358,
10. by the same author Reform des Sanktionwesens auf dem Gebiet des Agrarmarktes der Europäischen Wirtschaftsgemeinschaft, in Festschrift für Pfeiffer, 1988, p. 101 (107 et seq.
11. See also Martyn, Community Fraud - An Analysis for the Phenomenon, in Tulkens/Wyngaert/Vergougstraete (eds), La protection juridique des intérêts financiers des Communautés européenes, 1992, p. 32 (42).
12. See European Commission, Protecting the Community's Financial Interests, The Fight against Fraud, Annual Report 1997, pp. 57 et seq.