PROTECTION OF THE EUROPEAN COMMUNITIES FINANCIAL INTERESTS IN DOMESTIC AND EUROPEAN LAW

V zadnjem obdobju je varovanje finančnih interesov EU pomembna tema v vseh državah članicah te skupnosti. Ker se prihodki v proračun EU stekajo iz proračunov držav članic, država članica z varovanjem svojih finančnih interesov istočasno varuje tudi finančne interese EU. To pa ne velja nujno tudi za odhodkovno stran. Slovenija prihodkovno stran proračuna EU varuje s sistemom davčnih prekrškov in kaznivim dejanjem davčne zatajitve, odhodkovno stran pa s kaznivim dejanjem goljufije na škodo Evropskih skupnosti. Kazniva dejanja, katerih posledice se lahko kažejo v proračunu Skupnosti, so tudi pranje dejanja in korupcijska kazniva dejanja — jemanje in dajanje podkupnine. Na ravni EU je najpomembnejši akt, namenjen varstvu finančnih interesov, Konvencija o zaščiti finančnih interesov Evropskih skupnosti (Konvencija ZFI), skupaj s protokoli, sprejeta v tretjem stebru kot značilna meddržavna pogodba. Konvencija ZFI uvaja enoten pojem goljufije, ki škoduje finančnim interesom EU. Prvi protokol vnaša v sistem varstva finančnih interesov kazniva dejanja korupcije, pri katerih so udeležene uradne osebe nacionalne države in uradne osebe Skupnosti. Najpomembnejša naloga Drugega protokola pa je v sistem instrumentov ZFI vnesti definicijo pranja denarja in določiti pogoje za odgovornost pravnih oseb za kazniva dejanja. Slovenija izpolnjuje svoje obveznosti, ki jih je prevzela s pristopom h Konvenciji ZFI in njenim protokolom. Konvencija ZFI svojega namena ni dosegla, ker je goljufij v škodo financ EU danes še vedno ogromno, zato je Komisija EU Svetu EU v sprejetje predlagala Direktivo o kazenskopravni zaščiti finančnih interesov Skupnosti. Ta bi že zato, ker gre za direktivo, lahko dosegla več, kot je Konvencija ZFI. Za zaščito finančnih interesov je pomemben tudi Evropski urad za boj proti goljufijam, ki znotraj komisije deluje kot neodvisni urad. Zaščita finančnih interesov EU pa je tudi temeljno vodilo Corpus iuris kazenskopravnih določb, ki pa se v praksi (za zdaj) še ne izvaja.Lately, the protection of the European Communities financial interests has become the priority in all member states. Because of the fact that budgetary revenue of the EU is composed of transfers of the member states budgets, member state by protecting it\u27s financial interests is protecting also the financial interests of EU. Slovenia is protecting the revenue side of the EU budget with system of tax minor offences and with a criminal offence of Tax evasion. Expenditure side of the EU budget is in Slovenia protected with a criminal offence of Fraud affecting the European Communities. Criminal offences that have negative consequnces for EU budget are also money laundering and coruption criminal offences (bribery). The most important legal act, aimed at protection of EU financial interests, is Convention on the protection of the European Communities\u27 financial interests (PIF Convention) and its protocols. The Convention was adopted as typical transnational agreement. It brought common definition of fraud affecting the European Communities\u27 financial interests. First Protocol includes, in system of PFI instruments, criminal offence of corruption, which can be commited by national or Community officials. The essential point of the Second Protocol is to define money laundering and establish the condition for legal persons liability for criminal offences which are affecting (or can affect) European Communities\u27 financial interests. Slovenia is fulfiling obligations which she took with ratification of PIF Convention. The PIF Convention did not reach its intention, because there is still a large number of fraud affecting EU finances. Because of that the European Commission has brought up the proposal of Directive on the criminal-law protection of the Community\u27s financial interests, that can achive the final goal more efectively than PIF Convention. For the protection of European Communities\u27 financial interests also European Anti-Fraud Office (OLAF) is important. OLAF is established within the Commision as independent office. Also, protection of European Communities\u27 financial interests is main theme of Corpus iuris, which has not already came into force