Summary

In the new period of implementing structural instruments for 2014–2020, aid from public funds plays a critical role in terms of the functioning of the economy. Frauds related to the use of such funds, be they allocated from the national or the EU’s common budget, weaken the economic order and generally undermine confidence in public authorities.

The Penal Code (PC) provides for judicial liability for fraud related to the use of public funds allocated to facilitate economic activities in §210. The necessary elements of benefit fraud consist of two sub-elements: receipt of a benefit by use of fraud or use of a benefit for purposes other than its intended purpose, of which the latter is more abstract for good reasons.

This article gives an overview of typical benefit frauds in the current case law, analysing whether and to what extent the requirements for protection of supranational budgetary means have been taken into account. Furthermore, some essential necessary elements of benefit fraud are addressed, proceeding from the fundamental principle that in the current case law benefit fraud has been treated as an element of delictum sui generis.