CONCURSUL DINTRE PROTECȚIA INTERESELOR FINANCIARE ALE UNIUNII EUROPENE ȘI PROTECȚIA INTERESELOR FINANCIARE ALE STATELOR MEMBRE

The study1 is structured around case law elements revealed by the European Union Court of Justice in the field of protecting the financial interests, as resulting from the Judgment in Taricco and others Case. The arguments rising from this judgment have effect in two relatively neighboured matters such as fighting European revenues fraud and fighting tax fraud. Solving the case, the Court seems to abolish the borders between the two concepts, generating a series of issues in criminal law.