La instauración de la fiscalía europea como cooperación reforzada:: Problemas orgánicos y procesales

Nowadays, the research, initiation and prosecution of fraud affecting the financial interests of the Union fall within the exclusively competence of the States. However, since national authorities are not in a position to achieve the investigation and prosecution of cases with cross-border implicati...

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Detalles Bibliográficos
Autor: Estévez Mendoza, Lucana
Tipo de recurso: artículo
Fecha de publicación:2017
País:España
Institución:Universidad de Valladolid
Repositorio:UVaDOC. Repositorio Documental de la Universidad de Valladolid
OAI Identifier:oai:uvadoc.uva.es:10324/28413
Acceso en línea:http://uvadoc.uva.es/handle/10324/28413
Access Level:acceso abierto
Palabra clave:Derecho fiscal - Países de la Unión Europea
Descripción
Sumario:Nowadays, the research, initiation and prosecution of fraud affecting the financial interests of the Union fall within the exclusively competence of the States. However, since national authorities are not in a position to achieve the investigation and prosecution of cases with cross-border implications, the EU is in the best positioned to act.Article 86 of the TFEU, introduced by the Lisbon Treaty of 2009, creates a European Public Prosecutor Office (EPPO), providing the necessary legal basis for the establishment of a new system to initiate criminal procedures at European level that correct the existing deficiencies.The Regulation on the European Public Prosecutor has just been approved as an enhanced cooperation among 20 member states. In this context we focused in what problems could be posed by the establishment of this office, not only in its own settings, but especially in relation to national legal processes.Issues such as jurisdiction, competence, admissibility of evidences and procedural rights are analyzed.