Year: 2026
Type: book-chapter
Abstract: This article examines whether VAT fraud may be regarded as a criminal offence affecting the financial interests of the European Union and analyses the relevant European and Romanian legal framework.It explores the evolution of EU legislation in this field, from the PIF Convention to Directive (EU) 2017/1371, and highlights the decisive role of the case law of the Court of Justice of the European Union in shaping the criminalisation of VAT fraud and in clarifying the obligations of Member States to ensure effective protection of the Union's financial interests.The study also assesses the implementation of these European requirements in Romanian law, focusing on the relationship between Law No. 78/2000 and Law No. 241/2005.It argues that the Romanian transposition of the PIF Directive, particularly regarding the definition of serious VAT fraud and the damage threshold, is defective and may hinder the effective application of EU law.The article concludes that the current Romanian legislative framework reveals inconsistencies that may undermine the effective protection of the financial interests of the European Union.In order to ensure legal clarity and coherence, legislative reform is necessary, particularly through the alignment of national criminal provisions with the standards established by EU law and the elimination of parallel or contradictory legal norms.Such reforms would contribute to strengthening the effectiveness of criminal law mechanisms designed to combat VAT fraud and to safeguard the financial interests of the European Union.
Author: Norel Neagu
Institution: ADJURIS – International Academic Publisher
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W7204097463