Considerations Related to the Incrimination and the Forensic Investigation of the Crime of Illegal Obtaining of Funds in the Romanian Legislation
AbstractThe study makes an in-depth analysis of the main aspects related to the incrimination and the forensic investigation of the crime of illegal obtaining of funds in Romanian law system. The offence of illegal obtaining of funds is stipulated by the Article 306 of the Romanian Criminal Code, while Article 18¹ of the Law no. 78/2000 for the prevention, detection and sanctioning of corruption provides the offence of illegal obtaining of funds, obtained from the general budget of the European Union or from the budgets administered by it or on its behalf. The crime of illegal obtaining of funds is incriminated in Article 306 of the Romanian Criminal Code in a standard variant and in an aggravated variant and the crime of illegal obtaining of European funds is incriminated in Article 18¹ of the Law no. 78/2000, in a standard variant, in an assimilated variant and in an aggravated variant. The study also makes an analysis on the incrimination of the crime of illegal obtaining of funds at the level of the European Union, more precisely in the Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law and the Convention on the protection of the European Communities’ financial interests from the year of 1995 We emphasize that this study makes a presentation and an analysis on some essential aspects related to the process of the forensic investigation of the crime of illegal obtaining of funds. KEYWORDS: illegal obtaining of funds, incrimination, forensic, criminal investigation; Romanian Criminal Code; the Law no. 78/2000; Directive (EU) 2017/1371
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms: RAIS Journal of Social Sciences is given by the author the right of the first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. Authors retain copyright. If the author cites from his own article published in RAIS Journal of Social Sciences, then he is encouraged to cite the name of the RAIS Journal of Social Sciences, volume, and page. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). This journal provides immediate open access to its content, in this way, we make research freely available to the public and support a greater global exchange of knowledge.
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.