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The preventive role of the judiciary in protecting the financial interest of the European Union.
A comparative analysis for improved performance
56
Factual data of legal definition
Clusters sorted out according to national legal
framework
Research
objective
The offence name
81
Legislative
source
82
Corruption
crimes
Money
laundering
Fraud
Crimes
against the
financial
interest of
EU
Ban or exclusion
from
public
procurement
applicable
Extortion,
corruption
and
incitement
to
corruption
of
members
of
European
Community bodies
and officials of the
European
Community and of
foreign countries
Art. 322 bis of
criminal code
√
√
√
False
budget
communications
Art. 2621 of civil
code
√
√
√
False
budget
communications
damaging
shareholders and
creditors
Art. 2622 of civil
code,
paragraphs
1
and 3
√
√
√
False information in
documents
Art. 173 bis of
Legislative
Decree 58 of 24
February 1998
(“TUF/Italian
consolidated
finance law”)
√
Obstruction
to
controls
Art. 2625 of civil
code,
second
paragraph
√
Wrongful
repayment
of
contributions
Art. 2626 of civil
code
√
Illegal distribution
of
profits
and
reserves
Art. 2627 of civil
code
√
Illegal operations in
shares or capital
share or in parent
companies
Art. 2628 of civil
code
√
Operations
damaging
the
creditors
Art. 2629 of civil
code
√
Failure to report a
conflict of interest
Art. 2629-bis of
civil code
√
Fictitious creation
of capital
Art. 2632 of civil
code
√