1 role of eurojust in the fight against vat fraud ( 5 minutes presentation ) credits : manuel de...
TRANSCRIPT
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Role of Eurojust in the fight Role of Eurojust in the fight against VAT Fraudagainst VAT Fraud
((5 minutes presentation5 minutes presentation))
Credits : Manuel de Almeida PereiraCredits : Manuel de Almeida Pereira
Case Management Analyst Case Management Analyst
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“…“…Whereas value added tax (VAT) evasion Whereas value added tax (VAT) evasion and fraud not only affect the financing of and fraud not only affect the financing of Member States' budgets, but also the Member States' budgets, but also the EU own EU own resources systemresources system” – ” – European Parliament – Draft Report - European Parliament – Draft Report - on European Court of Auditors' Special Report No 8/2007 concerning on European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VAT(2008/2151(INI)) administrative cooperation in the field of VAT(2008/2151(INI))
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““How should the Commission’s activities in fighting How should the Commission’s activities in fighting VAT fraud VAT fraud relaterelate to the activities of Europol and to the activities of Europol and EurojustEurojust.” .” - - Draft Report (see below) – pag.6/10Draft Report (see below) – pag.6/10
““The rapporteur is of the opinion that the activities of The rapporteur is of the opinion that the activities of Europol and Europol and EurojustEurojust could could provide added value provide added value as regards the criminal law angle of VAT fraud.as regards the criminal law angle of VAT fraud. However, there is a need to clarify the different tasks However, there is a need to clarify the different tasks and possibilities of cooperation of these bodies with and possibilities of cooperation of these bodies with the Commission in order to the Commission in order to avoid double workavoid double work” - ” - European Parliament – Draft Report - on European Court of Auditors' Special European Parliament – Draft Report - on European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of Report No 8/2007 concerning administrative cooperation in the field of VAT(2008/2151(INI)) – pag 10/10VAT(2008/2151(INI)) – pag 10/10
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Investigation and Prosecution : The “cInvestigation and Prosecution : The “criminal law angle of VAT fraud”riminal law angle of VAT fraud”
Eurojust : Judicial cooperation in VAT Fraud cases.Eurojust : Judicial cooperation in VAT Fraud cases. Trans-national Coordination of home prosecution and police Bodies in cross Trans-national Coordination of home prosecution and police Bodies in cross
border complex VAT fraud cases border complex VAT fraud cases
Developing of permanent communication system (24hours 365days)Developing of permanent communication system (24hours 365days)
Feedbacks in case of similar national cases (appeals, etc…)Feedbacks in case of similar national cases (appeals, etc…)
Eurojust : Judicial data analysisEurojust : Judicial data analysis
Finding of Finding of linkslinks among cases and new matches. among cases and new matches.
Fostering of new national investigationsFostering of new national investigations
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Statistics on cases registered in EurojustStatistics on cases registered in Eurojust
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Total number of cases in the period: 106 casesTotal number of cases in the period: 106 cases 58 closed 58 closed
10 closed10 closed 48 ongoing48 ongoing
21 cases in 2005;21 cases in 2005;
11 ongoing
20 closed
28 cases in 2006;28 cases in 2006;
8 ongoing8 ongoing
7 closed7 closed
34 cases in 200734 cases in 2007;;
27 ongoing27 ongoing
0 closed0 closed
23 cases in 2008 (Until the 30th of June)
27 ongoing27 ongoing
Statistics on cases Statistics on cases registered in Eurojust 2005-30registered in Eurojust 2005-30thth June 2008 June 2008
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EU Member States and Third Countries involvedEU Member States and Third Countries involved
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EU Member States as Owners (1)EU Member States as Owners (1)TotalsTotals
TOTAL of cases as Owners 2005-2008
0
2
4
6
8
10
12
14
16
18
20
AT BE CZ DE DK EE EL ES FI FR HU IT LT LU LV MT PL PT RO SE SK UK
Countries
Nu
mb
er o
f ca
ses
1010
EU Member States (2)EU Member States (2)Cases per yearCases per year
EU Countries as Owners2005-2008
0
1
2
3
4
5
6
7
8
AT BE CZ DE DK EE EL ES FI FR HU IT LT LU LV MT PL PT RO SE SK UK
EU Member States
Num
ber
of c
ases 2005
2006
2007
2008
1111
EU Member States and Third Countries EU Member States and Third Countries Involved (3)Involved (3)Cases per yearCases per year
Requested Countries2005-2008
0
2
4
6
8
10
12
AT BE BG CY CZ DE DK EE EL ES FI FR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
3rd
coun
tries
Euro
pol
OLA
F
Countries
Num
ber o
f cas
es
2005
2006
2007
2008
1212
Intelligence production and deliver : for the “preventive Intelligence production and deliver : for the “preventive angle of VAT fraud”angle of VAT fraud”
Eurojust : “Europol opened an analytical work file on Eurojust : “Europol opened an analytical work file on missing trader intra-Community fraud in april 2008”. missing trader intra-Community fraud in april 2008”. European Parliament – Draft Report – quoted.pag.5/10European Parliament – Draft Report – quoted.pag.5/10
Eurojust has already been Eurojust has already been associatedassociated to that, to that, contributes to the Europol AWF (Analyst: Manuel De contributes to the Europol AWF (Analyst: Manuel De Almeida Pereira) with data and intelligence reports.Almeida Pereira) with data and intelligence reports.
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Analytical Intelligence Credit Analytical Intelligence Credit Eurojust Case Management TeamEurojust Case Management Team
Manuel de Almeida PereiraManuel de Almeida PereiraCase Management Case Management AnalystAnalystEurojustEurojustMaanweg 174Maanweg 1742516 AB The Hague2516 AB The HagueThe NetherlandsThe Netherlands Office Phone +31 70 412 5614Office Phone +31 70 412 5614Mobile +31 61 106 0840Mobile +31 61 106 0840Fax +31 70 412 5675 Fax +31 70 412 5675 [email protected] [email protected] www.eurojust.europa.euwww.eurojust.europa.eu
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speaker speaker
Cristiano RipoliCristiano RipoliNational Expert National Expert EurojustEurojustMaanweg 174Maanweg 1742516 AB The Hague2516 AB The HagueThe NetherlandsThe Netherlands Office Phone +31 70 412 5203Office Phone +31 70 412 5203Mobile +31 6 25347144Mobile +31 6 25347144Fax +31 70 412 5201 (Italian Desk)Fax +31 70 412 5201 (Italian Desk) [email protected] [email protected] www.eurojust.europa.euwww.eurojust.europa.eu