Abstract:

The possibility of using EU funds supporting the country’s development emerged in 2004, when Poland joined the European Union. These procedures were accompanied by the phenomenon of criminality related to the disbursement of these funds. This criminality, described as crimes against financial interests of the EU, is characterised by varying forms of conduct of perpetrators, thus creating a high degree of risk for the economic interests of the country, and combating it involves the selection of optimal criminal law measures, as well as procedural and criminological actions. Their scope depends on the possibly of full identification of patterns governing this phenomenon, its conditions and the functioning mechanism of signs of which it consists.
The purpose of the paper is to present the status of crimes against financial interests of the EU in the Polish context and the criminological possibilities of exploring and fighting this category of criminality by the Polish Police.