Los intereses financieros comunitariosconcepto y principios que informan su sistema de protección

Zusammenfassung

The protection of the European Financial Interests is a trascendental matter nowadays: fraud is estimated to be near 2.000 millions yearly. The aim of this Doctoral Thesis is to work out a study about the protection regimen of the European Financial Interests, not only in the communitary level, but in the statal level, since the State M embers are the only in charge of the whole collection of the own income communitary sources, holding the main audit compentence. Notwithstanding, it is needed to make beforehand some reflections about the European Financial Interests concept, because this is a concept which has been introduced by the European Law without defining it. In this task we analyze the concept and the detailed legal and audit regimen from every element of the European Financial Interests concept, in both aspects: the income and the expense aspect. We pay special attention to the treatment they receive in Spain. Lastly, we come to the main principles which inspire its regime.