Year: 2024
Type: article
Abstract: The article refers to Polish law and 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. The aim is to analyse selected Polish provisions currently in force in light of this Directive. Against the background of the EU legal instrument, the author points out the selected most significant loopholes in Polish law hindering an effective fight against crime detrimental to the financial interests of the Union. The analysis carried out in the article indicates, among others, that there is a high need to modify the Polish legal framework as regards the liability of collective entities for offences, as well as provisions on fraud.
Source: Studia Iuridica Lublinensia
Author: Celina Nowak
Institution: Polish Academy of Sciences
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4406622664