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master's thesis
Prijevare na štetu proračuna Europske unije
2017. urn:nbn:hr:132:741210
Jovanović, Bojan
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Criminal Law

Cite this document

Jovanović, B. (2017). Prijevare na štetu proračuna Europske unije (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:741210

Jovanović, Bojan. "Prijevare na štetu proračuna Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:741210

Jovanović, Bojan. "Prijevare na štetu proračuna Europske unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:741210

Jovanović, B. (2017). 'Prijevare na štetu proračuna Europske unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:741210

Jovanović B. Prijevare na štetu proračuna Europske unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:741210

B. Jovanović, "Prijevare na štetu proračuna Europske unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:741210

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Metadata
TitlePrijevare na štetu proračuna Europske unije
Title (english)Fraud at the Expense of the Budget of the European Union
AuthorBojan Jovanović
MentorIgor Vuletić (mentor)
Committee memberZvonimir Tomičić (predsjednik povjerenstva)
Committee memberMato Palić (član povjerenstva)
Committee memberIgor Vuletić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Criminal Law)
Osijek
Defense date and country2017-06-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U radu se obrađuje pojam prijevare kao gospodarskog kaznenog djela i njezin razvoj u okviru europskog pravnog kruga i hrvatskog zakonodavstva. Posebna pozornost pridaje se prijevarama na štetu proračuna Europske unije; pojavnim oblicima i metodama počinjenja. U radu se iznose vrste prijevara na štetu proračuna Europske unije koje se pojavljuju u obliku utaje poreza i carine kao prijevare na štetu prihoda proračuna Europske unije, te u obliku subvencijske prijevare kao prijevare na štetu proračunskih rashoda Europske unije. Autor prikazuje sustav i tijela koja sudjeluju u zaštiti financijskih interesa Europske unije kao i važnost međusobne suradnje u otkrivanju spomenutih kaznenih djela.
Abstract (english)
The paper deals with the notion of fraud as an economic crime and its development within the European legal circles and Croatian legislation. Particular attention is paid to fraud at the expense of the European Union budget, on forms of appearance and methods of perpetration. The paper deals with the types of fraud at the expense of the EU budget that appear in the form of tax evasion and fraud as a fraud to the detriment of EU budget revenues, and in the form of subsidy fraud as fraud to the detriment of EU budget expenditures. The author presents the system and bodies involved in the protection of the European Union's financial interests as well as the importance of mutual co-operation in the detection of these criminal offenses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:741210
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-01-30 13:53:14