Farkas Á.– Dannecker G. – Jacsó J. (eds.): Criminal Law Aspects of the Protection of the Financial Interests of the European Union with particular emphasis on the national legislation on tax fraud, corruption, money laundering and criminal compliance with reference to cybercrime. Wolters Kluwer Hngary Kft., 2019.
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TABLE OF CONTENT
PART I
GENERAL QUESTIONS ABOUT THE CRIMINAL LAW PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN UNION
1.1. Outline of the development of European criminal law from the 1990s to the present
(Prof. Dr. Ákos Farkas)
1.2. Protection of the EU’s financial interests by means of criminal law in the context of the Lisbon Treaty and the 2017 directive (EU 2017/1371) on the fight against fraud to the Union’s financial interests
(Prof. Dr. Maria Kaiafa-Gbandi)
1.3. ECJ’s jurisprudence on the protection of the financial interests of the EU and protection of fundamental rights: a critical assessment of the cases Hans Akerberg Fransson, Menci and Taricco I/II
(Prof. Dr. Maria Kaiafa-Gbandi)
1.4. The European Court of Justice and the fight against VAT fraud
(Prof. Dr. David Hummel)
1.5. The protection of the financial interests of the EU in Germany – The responsibility of enterprises
(Prof. Dr. Gerhard Dannecker)
PART II
FRAUD AFFECTING THE FINANCIAL INTEREST OF THE EU (PARTICULARLY VAT-FRAUD) IN THE CRIMINAL LAW SYSTEMS OF THE MEMBER STATES
2.1. AUSTRIA
2.1.1. Legal framework and praxis of the fight against VAT fraud in Austria
(Prof. Dr. Robert Kert)
2.1.2. The need for a unified EU offense of VAT fraud
(Dr. Franz Reger)
2.2. GERMANY
2.2.1. The fight against VAT fraud in Germany
(Prof. Dr. Gerhard Dannecker)
2.2.2. The criminal law protection of the financial interests of the European Union – special issues: VAT fraud experience from Germany – practical problems and answers in the prosecutor’s practice
(Kai Sackreuther)
2.2.3. The need for a unified EU offense for the issue of bogus invoices
(Kai Sackreuther)
2.3. GREECE
2.3.1. VAT fraud in Greece
(Dr. Polixeni Tsouli)
2.4. HUNGARY
2.4.1. Theoretical questions of the fight against budget fraud (VAT fraud) in Hungary
(Assoc. Prof. Dr. Judit Jacsó – Assist. Prof. Dr. Bence Udvarhelyi)
2.4.2. Hungarian regulation on the protection of the financial interests of the European Union and prosecutorial actions against budget fraud in practice
(Prof. Dr. Péter Polt)
2.4.5. Criminal protection of the financial interests of the European Union – Budget fraud
(Dr. Péter Horváth)
2.4.6. The protection of the financial interests of the EU from the point of view of the tax authority (Tamás Jármai)
2.4.8. The role of the auditor and tax advisors in the fight against VAT fraud
(Dr. Nóra Rácz)
2.5. ITALY
2.5.1. VAT fraud in the Italian law system: current situation and prospects for reform
(Adj. Prof. Dr. Vincenzo Carbone)
2.5.2. The Italian administrative and penal sanctions system against vat fraud through a concrete case: “EDOM group”
(Emanuela Furini)
2.6. ROMANIA
2.6.1. Protection of the budget of the European Union in Romania under criminal law rules. Theoretical and practical aspects
(Prof. Dr. Valentin Mirișan)
2.6.2. The new anti-fraud policy in the field of value added tax in Romania and the legal framework in matter (regulatory)
(Prof. Dr. Valentin Mirișan – Dr. Ligia Valentina Mirișan)
2.6.3. Combating VAT fraud from the point of view of the advocates
(Radu Dacin – Dr. Carmen Domocoș)
2.6.4. Combatting VAT fraud from the point of view of the tax officer
(Assoc. Prof. Dr. Diana Cîrmaciu – Dr. Codruța Tivadar)
PART III
OTHER CRIMINAL OFFENCES AFFECTING THE FINANCIAL INTERESTS OF THE EU (MONEY LAUNDERING AND CORRUPTION) IN THE CRIMINAL LAW SYSTEMS OF THE MEMBER STATES
3.1. AUSTRIA
3.1.1. The need for implementation in the areas of money laundering, corruption and misappropriate use of subsidies
(Prof. Dr. Robert Kert)
3.2. GERMANY
3.2.1. Money laundering and corruption – Legal framework and distinctive features of German criminal law
(Prof. Dr. Gerhard Dannecker)
3.2.2. Initiation of money laundering and corruption cases in Germany – suspect notifications by FIU and financial police
(Dr. Vanessa Seibel)
3.3. GREECE
3.2.1. Punishing corruption in the public and the private sector: key issues on current EU policy and rule-of-law challenges
(Prof. Dr. Maria Kaiafa-Gbandi)
3.2.2. Fighting Money Laundering with the Means of Criminal Law: The Greek Experience
(Assoc. Prof. Dr. Theodoros Papakyriakou)
3.4. HUNGARY
3.4.1. The fight against money laundering in Hungary
(Assoc. Prof. Dr. Judit Jacsó – Assist. Dr. Bence Udvarhelyi)
3.4.2. Changes in the regulation of corruption crimes in the Hungarian Criminal Code
(Assoc. Prof. Dr. Sándor Madai)
3.4.3. Recent changes in the judicial fight against money-laundering. Practical issues to be solved, achievements and good practices
(Dr. Ádám Péceli)
3.4.4. The fight against corruption from the prosecutor’s point of view
(Dr. János Homonnai)
3.4.5. The fight against corruption in Hungary in the judicial practice
(Dr. Péter Pfeifer)
3.4.6. Fighting money laundering in the Hungarian judicial practice
(Dr. Judit Szabó)
3.4.7. The activity of the HFIU and its role in the fight against money laundering
(Dr. Gábor Simonka – Dr. András Tóth)
3.5. ITALY
3.5.1. Tax offences, money laundering and corruption in the Italian system
(Adj. Prof. Dr. Vincenzo Carbone)
3.6. ROMANIA
3.6.1. Fighting corruption in Romania
(Prof. Dr. Valentin Mirișan – Assoc. Prof. Dr. Cristian Miheş)
3.6.2. Fighting money laundering in Romania
(Prof. Dr. Valentin Mirișan – Assoc. Prof. Dr. Diana Cîrmaciu)
PART IV
HORIZONTAL ISSUES
4.1. COMPLIANCE
4.1.1. The role of corporate criminal compliance in the protection for the public financial interests
(Assist. Prof. Dr. Stefan Schumann – Prof. Dr. Richard Soyer)
4.1.2. Money laundering compliance – a means of protecting the EU‘s financial interests
(Assoc. Prof. Dr. Severin Glaser)
4.1.3. Compliance in the banking sector
(Dr. Judit Pettko-Szandtner)
4.1.4. Whistleblowers’ protection – legal consequences
(Dr. Beata Baran)
4.2. CYBERCRIME
4.2.1. New developments in the fight against cybercrime in the European Union
(Dr. Claudia Warken)
4.2.2. The new challenges in cyberspace for following illicit money flows
(Viktor Halász)
4.2.3. Tax fraud and cybercrime e-instruments in fraud detection. How artificial intelligence is changing taxation
(Assoc. Prof. Dr. Cristian Miheş)
4.2.4. Money Laundering in Cyberspace
(dr. László Dornfeld)
4.3. CRIMINOLOGY
4.3.1. Experience of case law related to corruption crimes in Hungary
(Prof. Dr. Klára Kerezsi– Dr. József Kó – Dr. Krisztina Farkas)
4.3.2. Criminological aspects of the criminal offences affecting the financial interest of the EU
(Assoc. Prof. Erika Csema-Váradi)
4.4. CRIMINAL PROCEDURAL QUESTIONS
4.4.1. The problems of collecting and evaluating evidence of cross-border crimes in the EU
(Prof. Dr. Ákos Farkas)
4.4.2. Collection and evaluation of evidence in the constitutional multi-level system: the hidden effects of EU law
(Prof. Dr. Anne Schneider)
4.4.3. Collection and evaluation of evidence in the EU multilevel system – the impact of inadmissibility of evidence
(Dr. Vanessa Seibel)
4.4.4. Critics and alternatives towards an enhanced protection of the financial interests of the EU
(Prof. Dr. Péter Polt)
4.4.5. The European Prosecutor’s Office – a fact. The position of Romania on establishing the European Prosecutor’s Office
(Prof. Dr. Valentin Mirișan – Assoc. Prof. Cristian Miheş)
4.4.6. European cooperation in the field of antitrust
(Dr. Gábor Gál)
PART V.
CONCLUSIONS & RECOMMENDATIONS