BRIDGING THE GAP: APPLYING THE PIF DIRECTIVE IN EU CANDIDATE COUNTRIES

Marina M. Matić Bošković

doi:10.56461/SPZ_25301KJ

Autori

Marina M. Matić Bošković Viši naučni saradnik, Institut za kriminološka i sociološka istraživanja https://orcid.org/0000-0003-1359-0276

DOI:

https://doi.org/10.56461/SPZ_25301KJ

Ključne reči:

finansijski interesi EU, poreske prevare, budžet, države kandidati, PIF Direktiva.

Apstrakt

Evropska unija (EU) raspolaže nezavisnim budžetom koji prema-šuje 200 milijardi evra godišnje i koji se raspodeljuje različitim sektorima. Međutim, prilikom distribucije tih sredstava moguće su prevare, korupcija, kao i loše upravljanje finansijama. Ta krivična dela ne samo ugrožavaju finansijsku stabilnost EU, već i podrivaju sprovođenje politike i poverenje javnosti u institucije.

Kako bi se suprotstavila tim izazovima, EU je uspostavila snažan pravni i institucionalni okvir za zaštitu njenih finansijskih interesa. Ključna komponenta tog okvira je Direktiva (EU) 2017/1371 (PIF Direktiva), kojom je usaglašena definicija finansijskog kriminala koji utiče na budžet EU i koja obavezuje države članice da usvoje minimalne standarde u pogledu sankcija, pravnih definicija i mehanizama za sprovođenje. Zahtevi Direktive primenjuju se i na države kandidate za članstvo u EU, kao što je Srbija, koje moraju da usklade svoj pravni okvir sa pravnim tekovinama EU u okviru procesa pristupanja. Obezbeđivanje zaštite finansijskih interesa EU je posebno ključno za Srbiju, imajući u vidu njen status primaoca sredstava EU u okviru programa pretpristupne pomoći.

U radu se analizira usklađenost propisa Srbije sa PIF Direktivom i drugim mehanizmima za finansijsku zaštitu i identifikuju se pravne i institucionalne praznine u domaćem pravnom okviru u Srbiji. Iako je Srbija sprovela određene zakonodavne reforme u delu koji se odnosi na prevare, korupciju i pranje novca, neki ključni izazovi i dalje postoje, uključujući i odsustvo pravne definicije finansijskih interesa EU u Krivičnom zakoniku Srbije. Ovaj propust stvara pravnu nesigurnost za javne tužioce i sudije i otežava krivično gonjenje finansijskih krivičnih dela koja utiču na budžet EU. Takođe, obezbeđivanje efikasne međuagencijske saradnje i prekogranične pravne pomoći i dalje je od ključne važnosti za usklađivanje Srbije sa pravnim tekovinama EU.

Pored ocene trenutnog stanja pravnog okvira Srbije, u radu se daju preporuke za dalje usklađivanje sa standardima EU. Ključne oblasti za poboljšanje uključuju uvođenje pravnih definicija, pooštravanje sankcija za finansijska krivična dela, jačanje istražnih kapaciteta i podsticanje saradnje sa agencijama EU kao što su Evropska kancelarija za borbu protiv prevara (OLAF) i Kancelarija Evropskog javnog tužioca (EPPO). Sprovođenje ovih reformi je od suštinskog značaja da Srbija ispuni svoje obaveze iz Poglavlja 23 i 24. Jačanje mehanizma za zaštitu finansijskih interesa u skladu je sa širim naporima na integraciji u EU i obezbeđuje spremnost Srbije za punopravno članstvo u Evropskoj uniji.

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