유럽연합 차원에서의 부패 관련 범죄규율

Abstract

European Union takes pains to deal with the corruption-related crimes in order to reinforce the transparency and the fairness in the level of European Union though it is not the state which does not obtain the full jurisdiction like ordinary states. In particular, European Union has tried to regulate the corruption-related crimes through various legislations such as Europe's Criminal Law Convention on Corruption, the Convention on the Fight Against Corruption Involving Officials of the European Communities (EC) or Officials of Member States of the European Union in 1997 and EU- Bestechungsgesetz(EU Anti-Corruption Act) etc. Of course as European Union has difficulties to tackle the crimes on the ground that it is not able to implement those acts in the level of member states. For that reason European Union is obliged to consider the coordination with its member states. Thus European Union tried to draw up various acts to deal with the corruption-related crimes and endows the authority to implement those acts on member states. Nevertheless, it is not reasonable to postulate that European Union has not endeavored to regulate the corruption-related crimes of its own on the ground that it has its own organization to deal with the corruption-European Court of Auditors. As a matter of fact, international society does not is not possessed of its own audit system rather than that, it only knows the system of audit to support domestic audit system with a view to reinforcing level of accountability and transparency of domestic institutions and to make the system efficient much more. To our surprise, European Union has its own audit system administered by the European Court of Audit even though EU is to be estimated as one of international organizations. That is to say, European Union has boosted the transparency and accountability within the EU throughout European Court of Auditor. Rather, European Court of Audit has enhanced the degree of auditing by way of cooperation with European Parliament and European Commission, particularly European Anti-Fraud Office. The system of audit in EU is evaluated as better system than the system in member states. Of course, this shows the identity of European Union in a sense that as European Union approaches the federal state in terms of identity, the necessity to ensure the transparency and accountability of management in European Union has doubled. We also refer to the system of Audit in European Union particularly European Court of Audit like the adoption of report in Audit.