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Author | Javier Valls Prieto |
Uno de los valores esenciales de la Constitución Europea, como no puede ser de otra forma, es el de la solidaridad, al promover como objetivo fundamental la cohesión económica, social y territorial. No obstante, detrás de esta declaración de principios está un desarrollado, con antelación a la elaboración de aquélla, entramado de subvenciones, a veces de no fácil seguimiento. Por ello una de las premisas básicas de actuación de los órganos instrumentales de la distribución de los fondos asignados a semejantes políticas es la del control. Control de destino, control de aplicación, control, en definitiva, de la necesaria cohesión entre los países para evitar cualquier resquicio al fraude, que puede ser el mayor enemigo de la propia solidaridad entre regiones.
Semejante tarea obviamente no es fácil. No lo es en regímenes jurídicos cerrados por nacionales. Menos lo es en la estructura normativa de la propia Unión Europea, en exceso burocratizada, y cuándo no supeditada y constreñida, en demasiados casos, por la reglamentaciones internas y por la colaboración de las instituciones nacionales, no siempre eficaz y comprometida, más pendiente, en ocasiones, de contentar a grupos de presión que a buscar y conseguir la realidad de una Europa verdaderamente solidaria y alejada de los más perversos efectos de la globalización en sus aspectos negativos.
Con esta perspectiva, que no es ni pesimista ni optimista sino simplemente realista de una situación, la aparición en el mercado bibliográfico de obras que traten el tema con rigor, con intensa documentación, con valoraciones críticas, con estudiadas propuestas de lege ferenda es no solo de aplaudir desde el plano científico sino también desde el informativo dirigido a las instituciones europeas y a todos los ciudadanos y ciudadanas que de ellas participamos.
El libro que tengo la satisfacción de prologar, El fraude de subvenciones de la Unión Europea. La necesidad de un espacio europeo de normas penales, reúne todos estos requisitos y alguno más referido, ya en concreto, a la regulación positiva de dichas modalidades de tipologías en el Código Penal español. Es en semejante sentido cada vez más relevante, con las lógicas limitaciones de la compleja regulación comunitaria y de su comentada incidencia en los derechos internos, que en el ámbito de la economía de la Unión Europea aparecen una serie de bienes jurídicos de imprescindible protección penal; la cual se organiza, generalmente en el ámbito...
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- El fraude de subvenciones de la Unión Europea
- Índice de abreviaturas
- Contexto social y normativo en el que se desarrolla el fraude de subvenciones comunitarias
- El bien jurídico del delito de fraude de subvenciones en el código penal español (artículos 309 y 306)
- Prólogo
- Elementos objetivos del delito
- Elementos subjetivos del delito
- Formas especiales de aparición del delito
- Consecuencias jurídicas
- El corpus iuris, la propuesta de directiva del parlamento europeo y del consejo relativa a la protección penal de los intereses financieros de la unión europea y el artículo III-415 de la constitución europea
- Conclusiones. La necesidad de un espacio europeo de normas penales
- Bibliografía
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