Aspects of Cooperation in Detecting and Combating Tax Evasion Between the ANTI-Fraud Departament (DLAF) and the European Anti-Fraud Office (OLAF)

Abstract

This article is dedicated to the collaboration of the Department for the Fight against Fraud (DLAF) as a national body responsible for detecting and combating tax evasion with the European Anti-Fraud Office, known as OLAF (French acronym - Office de Lutte Anti-Fraude).     The paper will present: in the first point general notions about the two institutions; in the second point we will present the provisions of art. 23- art.31 of Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF); in the third point we will present a series of actions related to European funds: PHARE, ISPA, SAPARD, POSDRU, EAFRD from the activity reports of the Department for the Fight against Fraud (DLAF). We will take into account the following regulations when drafting the article: Law no. 61/2011 on the organisation and functioning of the Department for the Fight against Fraud (DLAF), Government Decision no. 738/2011 approving the Regulation on the organisation and functioning of the Department for the Fight against Fraud and other regulations to which these regulations refer, Decision no. 1999/352 of 28 April 1999 of the European Commission establishing the European Anti-Fraud Office (OLAF).