Download or read book Investigating European Fraud in the EU Member States written by Alessandro Bernardi and published by Bloomsbury Publishing. This book was released on 2017-07-13 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU's main legal systems. These rules have become fundamental to the effective protection of the Union's financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross–sectional essays that deal with the more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor's Office (or EPPO). This provides a wider perspective on the themes considered. The book also examines trans-national issues, providing essential context to the EU's legislative instruments intended to protect the financial interests of the Union.
Download or read book Value added Tax Fraud in the European Union written by A. A. Aronowitz and published by Kugler Publications. This book was released on 1996 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.
Download or read book Legal and Institutional Aspects of the European Anti Fraud Office OLAF written by Jan F. H. Inghelram and published by Apollo Books. This book was released on 2011 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: And the future discussions on the establishment of the EPPO, as well as gives legal practitioners an overview of the relevant legal issues related to OLAF investigations.
Download or read book Strengthening OLAF the European Anti Fraud Office written by Great Britain. Parliament. House of Lords. European Union Committee and published by The Stationery Office. This book was released on 2004 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: OLAF (the European Anti-Fraud Office) was established by the Commission in 1999, following the collapse of its predecessor UCLAF, and its role is to protect the financial interests of the EU and to fight fraud and corruption within the EU's institutions or within individual EU member states. Its efficiency and effectiveness are currently under review, and the Commission has brought forward a proposal designed to improve OLAF's operational efficiency, improve information flows and protect the rights of individuals under investigation. The Committee's report judges that this proposal is premature and unlikely to enhance OLAF's accountability or independence. It also notes that the future of OLAF has become entwined with the debate over the post of European Public Prosecutor, and that the Commission should not allow this to distract its focus from examining how OLAF can be made more effective in the fight against fraud.
Download or read book Europe Confronts Cross border Fraud written by European Commission. European Anti-Fraud Office and published by Luxembourg : European Commission, European Anti-Fraud Office.. This book was released on 2002 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investigating European Fraud in the EU Member States written by Alessandro Bernardi and published by Bloomsbury Publishing. This book was released on 2017-07-13 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU's main legal systems. These rules have become fundamental to the effective protection of the Union's financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross–sectional essays that deal with the more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor's Office (or EPPO). This provides a wider perspective on the themes considered. The book also examines trans-national issues, providing essential context to the EU's legislative instruments intended to protect the financial interests of the Union.
Download or read book Tax Crimes and Enforcement in the European Union written by Umut Turksen and published by Oxford University Press. This book was released on 2023-01-12 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters written by leading experts discuss EU and national legal measures and institutional practices to counter anti-money laundering, corruption, organised crime, and tax evasion. Human factors and their role in countering tax crimes are also considered as well as whistleblower protection legislation which gives readers a rounded view of current practices within the EU. This book provides a timely and valuable comparative study of the legal and institutional background of the prosecution of tax crimes, as well as an analysis of legal measures and institutional practices to combat tax crimes on national and EU levels. It also contributes to the development of an advanced European Security Model for understanding human factors in countering tax crimes. It equips policy makers and law enforcement agencies with the dynamic toolkit they need to improve their understanding of tax crimes in the EU and provides solutions for preventing, detecting, and investigating tax crimes.
Download or read book Deterrence of Fraud with EU Funds Through Investigative Journalism in EU 27 written by Marlene Smit and published by . This book was released on 2012 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study depicts the state of investigative journalism in the 27 EU member states, with a focus on Denmark, Hungary, Italy, Romania, Spain, UK and a special focus on the interaction between European institutions and investigative journalists. It illustrates conditions promoting or impeding good investigative journalism in general, and in particular for reporting on fraud with EU funds and revenues. It recommends: a swift implementation of workable freedom of information laws across the EU, comprehensiveness of data provided by EU bodies and member states on their spending, targeted training for journalists, promotion of investigative centres and more cooperation between journalists and officials at EU and national levels, this in view of advanced transparency and helping citizens to understand the added value of EU spending -- EU Bookshop.
Download or read book The Penguin Companion to European Union written by Anthony Teasdale and published by Penguin UK. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus of this book is on the fifteen-member European Union but its coverage extends to many other bodies which form part of today's Europe, such as the Council of Europe, the European Economic Area and Western European Union.
Download or read book Deterrence of Fraud with EU Funds Through Investigative Journalism in EU 27 written by Marlene Smit and published by . This book was released on 2012 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study depicts the state of investigative journalism in the 27 EU member states, with a focus on Denmark, Hungary, Italy, Romania, Spain, UK and a special focus on the interaction between European institutions and investigative journalists. It illustrates conditions promoting or impeding good investigative journalism in general, and in particular for reporting on fraud with EU funds and revenues. It recommends: a swift implementation of workable freedom of information laws across the EU, comprehensiveness of data provided by EU bodies and member states on their spending, targeted training for journalists, promotion of investigative centres and more cooperation between journalists and officials at EU and national levels, this in view of advanced transparency and helping citizens to understand the added value of EU spending.
Download or read book How is the European Union Involved in the Member States Efforts to Fight Fraud written by Cristian Anghel and published by . This book was released on 2013 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper we present the efforts pursued by the European Union to coordinate the Member States in fighting fraud. As its own infrastructure is quite limited the European Union has developed influence over the Member States bodies responsible with fighting the phenomenon. This influence is materialized in the power to create European policies, to run its own supervisory bodies and in the power to control and evaluate how the European policies are implemented in the Member States. In order to better understand these instruments we present them in the form of a matrix with three lines and three columns. The lines of the matrix provide information about the efforts made for protecting the European Union's financial interests, fighting against counterfeiting and fighting against corruption, while the columns present legislative, institutional and administrative developments. For the legislative instruments we draft an overview of the Action Plans, Conventions, Council Decisions and Directives in force in the area concerned. In point of institutional developments we present the responsibilities of specially designed EU institutions, such are the European Anti-Fraud Office, the European Technical and Scientific Centre, the Advisory Committee for the Coordination of Fraud Prevention or the Court of Auditors of the European Communities. As far as the administrative developments are concerned we present the Fifth round of mutual evaluations - financial crime and financial investigation, carried out in all Member States by teams of experts from EU institutions and other Member States under the umbrella of the Multidisciplinary Group of the Council of the European Union for Organized Crime.
Download or read book The European Union s Fight Against Corruption written by Patrycja Szarek Mason and published by . This book was released on 2010 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fight against corruption emerged as one of the most significant issues during the 2004 enlargement of the EU and gained even more importance with the accession of Romania and Bulgaria in 2007. In order to prepare candidate countries for membership, the EU found it necessary to create new institutions and mechanisms to address corruption. Patrycja Szarek-Mason traces the development of the EU anti-corruption framework, showing how recent enlargements transformed EU policy and highlighting inequities between the treatment of candidate countries and existing Member States. The experience gained during the 2004 enlargement led to a more robust anti-corruption stance during the accession of Bulgaria and Romania and will have implications for future enlargements of the EU. However, the framework can still be strengthened to address corruption adequately and promote higher standards among Member States, especially through greater use of 'soft law' in the form of mutually agreed, non-legally binding policy recommendations.
Download or read book European White Collar Crime written by Lord, Nicholas and published by Policy Press. This book was released on 2021-07-21 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting an original series of provocative essays, this book offers a European framing of white-collar crime. Experts from different countries foreground what is unique, innovative, or different about white-collar and corporate crimes that are so strongly connected to Europe.
Download or read book Fighting Fraud in EU Spending written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Protecting the EU's financial interests against fraud is a key responsibility of the European Commission. The Commission's own Directorates-General, Executive agencies and Anti-Fraud Office (OLAF) work with a large number of other organisations, including authorities in the Member States and the future European Public Prosecutor's Office (EPPO). In this audit we assessed whether the Commission is properly managing the risk of fraudulent activities to the detriment of the EU budget. We found that the Commission lacks comprehensive and comparable data on the detected fraud level in EU spending. Moreover, it has so far not carried out any assessment of undetected fraud, nor detailed analysis of what causes economic actors to engage in fraudulent activities. This reduces the practical value and effectiveness of the Commission's strategic plans for protecting the EU's financial interests against fraud. The current system, whereby OLAF's administrative investigation of suspected fraud is followed by a criminal investigation at national level, takes up much time in a considerable number of cases and thus it decreases the chances to achieve prosecution. In addition, OLAF's final reports often do not provide sufficient information to initiate the recovery of unduly disbursed funds. Fewer than half of OLAF investigations have led to prosecution of suspected fraudsters and resulted in recovery of less than a third of unduly paid EU money.
Download or read book Tackling Intra community VAT Fraud written by and published by . This book was released on 2016 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fraud in Theenlarged European Union written by Brendan J. Quirke and published by Lund Humphries Publishers. This book was released on 2013-12-28 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fraud is an issue which generates headlines and exercises politicians and public alike. There is a perception that the European Union and its budget arrangements constitute a fraudsters paradise which the EU has done very little about. In this book, Brendan Quirke and Alan Doig provide an analytical, evidenced and considered study of this controversial issue.
Download or read book The OLAF Report 2014 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2014, the European Anti-Fraud Office (OLAF) achieved excellent results in its investigative activity, confirming the strong investigative performance reported in 2013. OLAF received the highest number of incoming allegations since its creation (1 417 items), it issued a record number of recommendations (397) and recommended the highest amount of financial recoveries for the EU budget (EUR 901 million) in the last five years. OLAF opened a very significant number of investigations (234) - about 60 % more than in the years preceding its reorganisation of 2012 - and is working at full capacity. It also continued to reduce the overall duration of its investigations (down to an average of 21 months), with particular achievements in the selection phase, when OLAF assesses whether or not to open an investigation. OLAF concluded several complex investigations in the areas of Structural Funds, customs, external aid and smuggling. It coordinated seven major joint customs operations. Examples of this work are presented in the chapter on case studies. In this report, for the first time - and in order to respond to the interest expressed by various stakeholders - OLAF is presenting a breakdown of its investigations concluded during the year, by Member State and by institution. In addition to its investigative work, OLAF continued to contribute to the development of EU anti-fraud policy, in particular regarding important proposals on the establishment of a European Public Prosecutor, the directive on the protection of the EU's financial interests and the consolidation of legislation on effective customs cooperation. OLAF also entered into administrative arrangements throughout the year with several partners and with EU institutions, in particular with the European Commission and the European External Action Service. Such arrangements provide for faster, easier and more transparent cooperation procedures and information exchange with these institutions, while ensuring full respect for OLAF's independence in its investigative function.
