MISAPPROPRIATION OF FUNDS

Abstract

Misappropriation of funds is a severe economic offense that undermines public trust and drains resources from essential services like healthcare and education. This article provides a comprehensive analysis of Article 307 of the Romanian Criminal Code, tracing its evolution from the communist era to contemporary European standards. Featuring a comparative study of French, Belgian, and Dutch legislation, the author distinguishes between domestic misappropriation and fraud involving EU budgets, underscoring the necessity of financial discipline and transparency in a modern rule of law.