Review article
MODERN FORMS OF FRAUD AND COUNTERFEITING OF NON-CASH PAYMENT INSTRUMENTS UNDER DIRECTIVE 2019/713/EU
Maja Buhovac
; Pravni fakultet Sveučilišta u Mostaru, Mostar, Bosna i Hercegovina
Abstract
With the dynamic social changes that are taking place and the development of modern methods of payment for goods and services, various instruments of non-cash payment have emerged, especially those in a non-physical form. Payment card transactions are the most widespread form of payment in the European Union, so they are often the target of criminal groups that illegally misappropriate substantial amounts of money through fraud and counterfeiting. Ensuring the criminal protection of property in the form of an intangible legal good with regard to fraudulent forms of handling non-cash means of payment is a challenge for both the legislator and the case law. On the other hand, this is also a necessity given the losses that occur. In this paper, the author analyses the recent Directive of the European Parliament and of the Council of 17 April 2019 on combating fraud and counterfeiting of non-cash means of payment and replacing Council Framework Decision 2001/413/JHA. The Directive entered into force on 30 May 2019, and its implementation in Croatian criminal law should follow by 31 May 2021. Therefore, the paper presents the basic assumptions on which the Directive is based, along with an analysis of new forms of criminal offences related to non-cash payment instruments and their implementation in Croatian criminal legislation.
Keywords
fraud; electronic money; counterfeiting; implementation; computer fraud; cybercrime
Hrčak ID:
253350
URI
Publication date:
14.12.2020.
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