Abstract [It]: Il contributo considera i caratteri generali della disciplina della tutela degli interessi finanziari dell’Unione europea come risultante dall’art. 325 TFUE e, per la tutela penale e amministrativa, come stabilita dalla direttiva (UE) 2017/1371 relativa alla lotta contro la frode agli interessi finanziari dell’Unione mediante il diritto penale e dal regolamento (CE, EURATOM) n. 2988/95 sulla tutela degli interessi finanziari della Comunità.
Title: General aspects concerning the protection of the European Union's financial interests
Abstract [En]: The contribution examines the general features of the system for the protection of the European Union’s financial interests as resulting from Article 325 TFEU, as well as the criminal and administrative protection laid down by Directive (EU) 2017/1371 on the fight against fraud affecting the Union’s financial interests by means of criminal law, and by Regulation (EC, Euratom) No 2988/95 on the protection of the Community’s financial interests.
Parole chiave: interessi finanziari UE, frode, attività illegali, tutela penale, tutela amministrativa
Keywords: EU financial interests, fraud, illegal activities, criminal protection, administrative protection
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