Aspects of Cooperation in Detecting and Combating Tax Evasion Between the ANTI-Fraud Departament (DLAF) and the European Anti-Fraud Office (OLAF)
DOI:
https://doi.org/10.18662/jls/17.1-2/98Keywords:
Anti-Fraud Department, European Anti-Fraud Office, body responsible for detecting and combating tax evasion, territory of Romania, protection of the financial interests of the European UnioAbstract
This article is dedicated to the collaboration of the Department for the Fight against Fraud (DLAF) as a national body responsible for detecting and combating tax evasion with the European Anti-Fraud Office, known as OLAF (French acronym - Office de Lutte Anti-Fraude).
The paper will present: in the first point general notions about the two institutions; in the second point we will present the provisions of art. 23- art.31 of Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF); in the third point we will present a series of actions related to European funds: PHARE, ISPA, SAPARD, POSDRU, EAFRD from the activity reports of the Department for the Fight against Fraud (DLAF).
We will take into account the following regulations when drafting the article: Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF), Government Decision no. 738/2011 approving the Regulation on the organisation and functioning of the Department for the Fight against Fraud and other regulations to which these regulations refer, Decision no. 1999/352 of 28 April 1999 of the European Commission establishing the European Anti-Fraud Office (OLAF).
References
Anderson, M., & Apap, J. (2002). Striking a balance between Freedom, Security and Justice in an Enlarged European Union. Sitra Publishing.
Commission Regulation (EC) No 498/2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund, as amended by Commission Regulation (EU) No 1249/2010, as amended and supplemented. https://eur-lex.europa.eu/legal-content/RO/TXT/HTML/?uri=CELEX:32007R0498&from=RO
Departamentul de Lupta Antifrauda [Anti-Fraud Department]. http://www.antifrauda.gov.ro/w/
Departamentul de Lupta Antifrauda [Anti-Fraud Department]. (2022).Raport de activitate din 23 mai 2022 [Activity Raport from 23 of may 2022], pp 59-62.
Government Decision No 738/2011 approving the Regulation on the organisation and functioning of the Department for the Fight against Fraud published in the Official Gazette, Part I No 553 of 04 August.
Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud in force since 15 May 2011 and the consolidation of 02 August 2016 is based on the publication in the Official Gazette, Part I no. 331 of 12 May 2011 and includes amendments made by the following acts: Law no. 255/2013; last amendment on 01 February 2014.
Law no. 38/2013 on some measures for the organisation and functioning of the Government's working apparatus and for the amendment of some normative acts published in the Official Gazette, Part I no. 142 of 18 March 2013.
O.U.G. no. 2/2010 on some measures for the organisation and functioning of the Government's working apparatus and for the modification of some normative acts published in the Official Gazette of Romania, Part I, no. 76 of 3 February 2010.
Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999. https://eur-lex.europa.eu/legal-content/RO/TXT/HTML/?uri=CELEX:32013R0883&from=RO
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