Home Part 4 CONSIDERATIONS REGARDING EMBEZZLEMENT IN THE NEW PENAL REGULATION

Georgeta Valeria Sabău
Faculty of Law „Vasile Goldiş”,
Western University Arad, Romania
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Abstract
In the context of the future development of the European penal law and the new Romanian criminal legislation, based on the idea of creating a European judiciary space, a comparative study was conducted by experts of the member states, analyzing the national law systems, to ensure the safeguarding of the European Union’s financial interests.
The analysis of the offense constituting of the embezzlement of funds from the national budget or the European Union’s general budget is still an undepleted topic of interest, especially since the new incrimination of the offense in the new Penal Code (in force starting with February the 1st, 2014) has been transferred from the category encompassing
certain economic activities to the one referring to work-related offenses and the embezzlement of funds from the general European budget, from the ones administered at
this level or in the European Union’s behalf, and was maintained in the special law.
Keywords: funds, embezzlement, offense, national budget, the European Union’s general budget
Classification JEL: K

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