Fraud against the Community : the need for European fraud legislation.

Presents a discussion of the legal aspects of combatting fraud in the European Community. Based on analysis of European and national developments, a study has been made to see whether and how European cooperation can lead to the harmonization of economic criminal law on a Community level. The firt part deals with both the enforcement duties of the Member States and the supervisory powers of the European Commission. Based on the activities of the Court of Auditors, then European Parliament and the European Commission, an analysis is made of the Community's anti-fraud policy. The second part deals with the already existing legal provisions in Germany, France, Belgium and the Netherlands, which enable penalties to be imposed in cases of fraud against the Community. In the appendices, documents have been included from EC institutions which deal with the problem of fraud against the Community.