UDK 328.34:336:061(497.11)
Biblid: 1451-3188, 13 (2014)
Vol. 14, No 47-48, str. 187-202

Izvorni naučni rad
Primljeno: 01 Jan 1970
Prihvaćeno: 01 Jan 1970


Šuput Jelena (Институт за упоредно право, Београд), suputjelena@yahoo.com

The paper analyses the harmonization of the Criminal Code of the Republic of Serbia with the Convention on the protection of the European Communities\' financial interests. The mentioned Convention entered into force on 17 October 2002, along with its First Protocol and the Protocol on its Interpretation by the Court of Justice. The Second Protocol entered into force on 19 May 2009. The Convention and its Protocols are open for signing by any country that joins the EU. According to the Convention, the member countries should prescribe in their national legislations offences against finance interests of the European Union. Prevention and combating of fraud affecting the European Communities\' financial interests is a matter of common interests of all its member states. Offences against financial interests of the European Union must be punishable by effective and proportionate criminal penalties in every member country. Each of those counties should take necessary measures to allow heads of businesses or any persons having power to take decisions or exercise control with a business to be declared criminally liable in cases of fraud affecting the European Communities´ financial interests and take the measures to establish its jurisdiction over the offences it has established in accordance with its obligations under the Convention. In the future period, the Republic of Serbia should become a member state of the European Union and harmonize its national legislation with that of the European Union. This should be done in the area of protection of the European Communities’ financial interests.

Ključne reči: Convention on the protection of the European Communities\' financial interests, offences, Criminal Code, harmonization