Fighting CrimBank –
Detection and Criminal
Investigation
9 December, 201610.40 PM – 11.40 PM
DELRUE GEERT
AML/CFT Expert - Author
Curriculum Vitae
Detective Commissioner – Law Enforcement
30 years of experience, in the fight againstfinancial and economic crime
Author of several books regarding financial andeconomic crime in Dutch, French and English
Vademecum Financial Investigation (NL + FR)
Criminal Bankruptcy (NL + FR)
Criminal Insolvency (NL + FR)
Theft of Inheritance Goods (NL + FR)
Tax Fraud (NL + FR)
Documentary Fraud (NL + FR)
Embezzlement and Misuse of Trust (NL + FR)
Money Laundering and Financing of Terrorism(NL - 3e ed. – FR – 2d ed.)
Tax Fraud in Belgium (EN)
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• LEGISLATION of EU Member States relating to CrimBank
• WHAT IS CrimBank FOR EU MEMBER STATES
• TYPES OF CRIMES related to CrimBank?
• STATES BODIES fighting against CrimBank (competence –
cooperation)
• TYPES OF OPERATIONAL FUNCTIONS ACTIVITY:
operational investigations, the detection of administrative
infractions, the detection of crimes, the undertaking and the
investigation of criminal cases, supervisory activities
• INTERNATIONAL COOPERATION
• SCHEMES AND INSTRUMENTS of commitment criminal
offenses
• METHODS OF FIGHT against CrimBank
OBJECTIVES
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MONEY
LAUNDERINGBANKRUPTCY
FRAUD
CRIME TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
CIVIL CODE CIVIL CODELEGAL
LEGAL
BANKRUPTCY
FRAUD
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAMEWORK
SEMI ORGANIZED
SIMPLE
ORGANIZED
EMPIRIC FRAMEWORK
5
MONEY
LAUNDERINGBANKRUPTCY
FRAUD
CRIME TIME LINE
E
M
P
I
R
I
C
E
M
P
I
R
I
C
ORGANIZED
SIMPLE
SEMI ORGANIZED
C
R
I
M
E
CIVIL CODE CIVIL CODELEGAL
LEGAL
BANKRUPTCY
FRAUD
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
SEMI ORGANIZED
SIMPLE
ORGANIZED
LAW ENFORCEMENTLAW ENFORCEMENT
CRIME TIME LINE
PROFESSIONALS
SAFEPROFESSIONALS
SAFE
BANKRUPTCY
CRI
MES
E
M
P
I
R
I
C
LEGAL FRAMEWORK
PROCEEDS
OF BANKRUPTCY
FRAUD
MONEY
LAUNDERING
MACHINE
LEGAL
ECONOMY
CRIMINAL TRACK
ADMINISTRATIVE TRACKADM
CRI
M
BANKRUPTCY
FRAUD
LEGAL FRAMEWORK
E
M
P
I
R
I
C
TIME LINE TACKLING CRIMBANK
COMMERCIAL-CIVIL PROCEDURE
CRIMINAL PROCEDURE
PART 1
CIVIL PROCEDURE
CIVIL
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100 % 20 % 10 % 10 %
TRUSTEEProsecutor’s
Office
5 %
Prosecutor’s Office
BANKRUPTCIES COURT
? %
TIME LINE
POLICE
CRIMINAL
PART 2
CRIMINAL
PROCEDURE
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CRIMINAL PROCEDURE
DETECTION
• Prosecutors Office
• Chamber of Commercial
Litigation
• Police
• Complaint (debtor, trustee…)
CIVIL
12
100 % 20 % 10 % 10 %
TRUSTEEProsecutor’s
Office
5 %
BANKRUPTCIES COURT
? %
TIME LINE
POLICE
CRIMINAL
Prosecutor’s Office
CRIMINAL
INVESTI-
GATIONCommercial Court
Civil (monitoring) Organs Procedures
Foreign Intelligence
MINISTRY OF JUSTICE
Criminal Court
Intelligence / Enforcement Agencies
Local Prosecutor’s Office
MINISTRY OF JUSTICE
STATE BODIES – CRIMINAL PROCEDURE
CRIMINAL PROCEDURE
CORPORATE TAX
Local Police
INCOME TAX
MINISTRY OF FINANCE
Federal Criminal Police
Chief prosecutor general
MINISTRY OF FINANCE
INCOME TAX
CORPORATE TAX
MINISTRY SOCIAL SECURITYMINISTRY SOCIAL SECURITY
VAT VAT
Monitoring Organ
Foreign Intelligence
Chamber of Commercial Ligitation
Trustee
Creditors Creditors
Protection form Creditors
Step 1 : Taking Cognizance of the FactsStep 2 : Analysis of the Available DataStep 3 : Start of the InvestigationStep 4 : Identification and other Legal Identity Information
about the ProtagonistsStep 5 : Search for Diverse Data Concerning the FortuneStep 6 : Calculation of the Criminal ProceedsStep 7 : Interrogatory of WitnessesStep 8 : Interrogatory of the Suspect(s)Step 9 : House Search – Seizure and DepositStep 10 : Search for Additional DataStep 11 : Additional Interrogatory of the Suspect(s)Step 12 : SynthesisStep 13 : Final Audition of the Suspect(s)
POLICE INVESTIGATION
PART 3
Mis-Use of
CrimBank
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Mis-USE of CrimBankSCHEMES of CrimBank
• Use of “Limited”-companies as “Front”-companies
• Nearly bankrupt firms are used as
“Shell”-companies
• Organized Cascade bankruptcies
• Use in International Complex
Companies Structures
• Use of CrimBank to Launder Money
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Mis-USE of CrimBankSCHEMES of CrimBank
• Use for Tax Fraud
• Use for Social Fraud with Fraudulent
Subcontractors
• Use for VAT-Carousels
• …..
PART 4
INTERNATIONAL
COOPERATION
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Prosecutors Office
level
EUROJUST
EJN
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The role of Eurojust is crucial in arranging and
facilitating the requests for judicial assistance in
obtaining information requested by means of
rogatory letters.
www.eurojust.europa.eu
21
The European Judicial Network in criminal matters (EJN)
is a network of national contact points for the facilitation
of judicial cooperation in criminal matters
The EJN is composed of Contact Points in the Member
States designated by each Member State among central
authorities in charge of international judicial cooperation
and the judicial authorities or other competent authorities
with specific responsibilities in the field of international
judicial cooperation.
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Police level
EUROPOL
INTERPOL
Europol Unclassified - Basic Protection Level
Europol Public Information
<pls choose appriopriate>
Europol Cooperation
Economic Crimes
Methodand
structurethat is what’s important!
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CONCLUSION
BIBLIOGRAPHY
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