PROTECTION OF THE EUROPEAN UNION BUDGET THROUGH THE ACTION OF THE EUROPEAN PUBLIC PROSECUTOR’S OFFICE (EPPO)

Abstract

The European Commission for the protection of the budget has numerous legislative and administrative tools at its disposal, and implements the same through the Regulation on conditionality regarding the rule of law, guidelines for its implementation, then activities to prevent conflicts of interest, protection measures (every euro is spent in accordance with the rules and it creates added value, the activities of the European Anti-Fraud Office (OLAF), public internal control and internal control. The EPPO started work on 1 June 2021. The Regulation establishing the European Public Prosecutor’s Office entered into force on 20 November 2017. year, and currently 22-member states are participating. The aim of this research was to show the operational activity and conducted investigations of the EPPO for the territory of the member states, and for the territory of the Republic of Croatia, through indicators of reports received, investigations conducted, damage caused, assets seized, areas where commit frauds, i.e. determine a certain typology and modes that are used in frauds tan. To obtain the results, the method of content analysis and related statistical method was used, which analyzed several groups of indicators, followed by the method of compilation and classification, which classified the analyzed content into groups. The obtained research results indicate that since the beginning of its work, the EPPO has received 2,832 reports/complaints regarding fraud with EU money and opened 576 investigations, in which the total damage was estimated at 5.4 billion euros, of which nine investigations were opened in Croatia. with an estimated damage of 30 million euros. The largest number of investigations was opened in Italy, 120, and in Bulgaria, 103. Observing the typology of punishable acts, it is clear that the most numerous were frauds related to costs not related to procurement, of which 313 were determined. The estimated damage in nine frauds in the Republic of Croatia amounts to EUR 30.6 million, and the frauds are unfortunately characterized by the involvement of local, but also high government officials. As a rule, in the course of this body’s actions, criminal offenses are recorded in bankruptcy, most often subsidy fraud, forgery of documents, abuse of position and authority, receiving and giving bribes. In conclusion, the establishment of this body can be fully justified, because in addition to a large number of open investigations, the EPPO has confirmed its work with successfully filed indictments and first verdicts against the perpetrators, as well as confiscated property benefits.