Subsidy Fraud in German Criminal Law and the Protection of the Financial Interests of the European Communities

Posted: 25 Jul 2005

See all articles by Stefan Kirchner

Stefan Kirchner

University of Lapland, Arctic Centre

Date Written: July 9, 2005

Abstract

Since the European Communities at the time being lack sufficient legislative competencies to protect their financial interests it is up to the member states to do so, albeit also based on EC law. In this article we examine 264 of the German Criminal Code prohibiting subsidy fraud. From the development of the norm we continue to its objective and subjective requirements as well as its applicability with regard to European subsidies. Among the other issues addressed are the punishment for subsidy fraud as well as the relationship between this norm and others.

Note: Downloadable document is in German.

Keywords: Subsidy Fraud, Europe, European Community, Communities, European Union, German, Germany, Criminal

JEL Classification: K42, K33

Suggested Citation

Kirchner, Stefan, Subsidy Fraud in German Criminal Law and the Protection of the Financial Interests of the European Communities (July 9, 2005). Available at SSRN: https://ssrn.com/abstract=759404

Stefan Kirchner (Contact Author)

University of Lapland, Arctic Centre ( email )

P.O. Box 122
Rovaniemi, Lapland 96101
Finland
+358404844001 (Phone)

HOME PAGE: http://www.ulapland.fi

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