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The f ight against fraud and transnational crime: http://europa.eu.int/olaf OLAF and international cooperation
ISBN 92-894-5606-X
EUROPEAN EUROPEAN COMMISSION ANTI-FRAUD EUROPEAN OFFICE ANTI-FRAUD OFFICE kg311264CEEcover 7/01/04 9:03 Page 2
OLAF i mage, video and publication banks M embers of OAFCN (OLAF Anti-Fraud Communicators Network) • OLAF: Europe and the rule of law versus international fraud (2001)
Ref. I-035625 ■ BALGARIJAˇ /BULGARIA — Ministry ■ LIETUVA/LITHUANIA — Customs Criminal of the Interior, Boryana Boteva Service, Henrika Rukseniene — Criminal This video presents the objectives and working methods and principles of the European Anti-Fraud Office (OLAF) Service for Financial Investigation ■ BELGÏE/BELGIQUE/BELGIUM — Customs of the Ministry of the Interior, on the basis of facts and first-hand accounts. It also describes the evolution of transnational crime and fraud and Excise Administration, Lieven Muylaert, Julita Statutaite — Special Investigation to the detriment of the Community budget. Luc de Somere — Public Prosecutor’s Service, Elena Martinoniene Office, Court of First Instance, Brussels, Jos Colpin — Federal Prosecutor’s Office, ■ LUXEMBOURG — Customs and Excise, • OLAF: Operation Bananas (2002) Lieve Pellens — Federal Police, Els Cleemput Henri Welter ■ MAGYARORSZÁG/HUNGARY — Ministry Ref. I-040414 ■ Cˇ ESKÁ REPUBLIKA/CZECH REPUBLIC — Public Prosecutor’s Office, Pavel Zeman of Finance, Erika Törö — Customs This video presents an exceptional case of fraud against the economic and financial interests of the European Union and Finance Guard, Jeno Sipos ■ DANMARK/DENMARK — National Customs ■ MALTA — Internal Audit and Investigations and illustrates the cooperation which exists between the Member States and OLAF.It describes the value added and Tax Administration, René Andersen Directorate, Renzo Farrugia by OLAF’s investigators, particularly in relation to the Community regulations, the transnational operational approach, ■ EUTSCHLAND ERMANY D /G — ■ NEDERLAND/NETHERLANDS — Investigation the multinational background of its investigators and their financial and judicial expertise. Zollkriminalamt (ZKA), Leonhard Bierl, Service of the Tax and Customs Wolfgang Schmitz Administration, Kees Nanninga, Renée Wesdorp — Customs Intelligence Centre, • Cigarette smuggling (image bank for the media, 2000) ■ EESTI/ESTONIA — Central Criminal Police, Anu Adra — Ministry of Finance, Bram Van der Windt Ref. I-030518 Annika Loigu — Customs, Marke Tarmo ■ ÖSTERREICH/AUSTRIA — Tax and Customs Department, Ministry of Finance, Images of cigarette production, checks and inspections by the Italian Guardia di Finanza in cooperation with OLAF ■ ELLADA/GREECE — Directorate-General Karin Grundböck of Customs and Excise, Ministry of inspectors in the ports of Ancona and Bari and at the Italian–Swiss border. It illustrates the work done by OLAF Economic Affairs and Finance, Evi Venizelou ■ POLSKA/POLAND — Ministry of Finance, Jaroslaw Skowronski to combat cigarette smuggling by sea and land routes in southern Italy. ■ ESPAÑA/SPAIN — Agencia Tributaria, Amparo Estrada, Ignacio Regueiro Angui — ■ PORTUGAL — Directorate-General for Guardia Civil, Arturo Cuervo — Policia Customs and Excise, Nelson Coelho — • Alcohol smuggling in Finland (image bank for the media, 2001) Nacional, José Maria Seara Ruiz Guarda Nacional Republicana, Brigada Fiscal, Raúl Maia Pires — Judicial Police, Ref. I-03484 ■ FRANCE — Douanes et droits indirects, Ana Mourao Corinne Cleostrate, Frederic Jegu — Illustration of cooperation between Finnish customs and OLAF: checks at borders between Finland and Russia, Gendarmerie nationale, Jean-Louis Sage ■ ROMÂNIA/ROMANIA — Prime Minister’s in the north and the south of the country, and at the border between Finland and Norway. Control Department, Victor Ponta, ■ IRELAND — Department of Agriculture Ana Luiza Coman and Food, Walsh Michael — Garda ■ SLOVENIJA/SLOVENIA — Budgetary Control Orders to the Commission by e-mail: [email protected], tel. (32-2) 29-99005 or fax (32-2) 29-99012. Síochána, John Farrelly — Revenue Service, Ministry of Finance, Irena Kure Commissioners, David Coleman Terms of use:Acknowledge ‘European Commission Audiovisual Library’ as source.These image and video banks are produced for information purposes ■ SUOMI/FINLAND — Head of the National and may be used free of charge for non-commercial purposes in information programmes. For use in other programmes, consult the European ■ ITALIA/ITALY — Agencia delle Dogane, Bureau of Investigation, Tuula Kyren — Guido Zaccardi — Carabinieri, Vincenzo Commission Audiovisual Library. No images may be sold or assigned to third parties in any form whatsoever without prior authorisation Customs, Hannele Ahokas — Police Conte, Roberto Riccardi — Guardia di Department, Ministry of the Interior, from the European Commission Audiovisual Library. Finanza, Francesco Attardi, Massimiliano Jukka Hämäläinen Giua — Polizia di Stato, Roberto Sgalla, Mario Viola ■ SVERIGE/SWEDEN — Swedish National • OLAF — European Anti-Fraud Office, 2002 Economic Crimes Bureau, Eva-Lisa ■ KYPROS/CYPRUS — Department of Lennstrand — National Customs ISBN 92-828-9432-0 — Europe and the rule of law versus international fraud Customs and Excise, Niki Hadjiyianni, Administration, Lars Andren Lambros Economides 79 ■ UNITED KINGDOM — HM Customs • OLAF — Anti-Fraud Communicators Network, 2002 ■ LATVIJA/LATVIA — Tax Administration, and Excise, Peter Rose, Elaine Graham, Dita Klavina — Financial Police, Gill Stevens — Serious Fraud Office, Information as a means of prevention — A service for the European citizen Kaspars Berkis David Jones EUROPEAN ANTI-FRAUD OFFICE (OLAF) in cooperation with OAFCN (OLAF Anti-Fraud Communicators Network)
The fight against fraud and transnational crime: OLAF and international cooperation
Texts prepared in June 2003 (*)
(*) Recent contributions from OLAF’s partner services, received after the publication of this brochure, can be found on OLAF’s website at: http://europa.eu.int/comm/anti_fraud/partners/tribune/en.html Further information on OLAF and the fight against fraud against the Community’s financial interests can be found on OLAF’s website at the following address: http://europa.eu.int/olaf
Luxembourg: Office for Official Publications of the European Communities, 2003
ISBN 92-894-5606-X
© European Communities, 2003 Reproduction not authorised
Free of charge for non-commercial purposes. Please acknowledge ‘European Commission Audiovisual Library’.
OLAF is environmentally aware regarding environmental protection.This brochure was printed on recycled paper.
Printed in Belgium
The statements by OLAF’s partner services appear in alphabetical order of the country and the name of the service in its original language. At the date of publication of this brochure, the Member States of the European Union are: Belgium, Denmark, Germany, Greece, Spain, France, Ireland, Italy, Luxembourg, the Netherlands,Austria, Portugal, Finland, Sweden and the United Kingdom; the acceding countries are: Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Czech Republic, Slovakia and Slovenia; and the candidate countries are: Bulgaria and Romania. Strengthening c ooperation between all the competent authorities …
As part of the work towards creating an their respective authorities. It is with area of freedom, security and justice, this in mind that OLAF is offering its cooperation between all the competent assistance to the acceding and candidate authorities of the Member States on countries by promoting the creation of protecting the Community’s financial an Anti-Fraud Coordinating Service interests and the fight against economic (AFCOS). and financial crime is a major strategic priority of the European institutions. This brochure has been produced with the cooperation of members of the Article 280 of the EC Treaty, which OLAF Anti-Fraud Communicators introduced shared responsibility Network (OAFCN), made up of the between the Community and the spokespersons and heads of Member States for protecting the communication of the main national Community’s financial interests, operational services that are the Office’s associates the Community with this partners. It is the work of the drafting objective, from the stage of drawing up committee, who are members of OLAF’s the rules to their implementation on the network of communicators. Initially the ground. committee worked virtually through OLAF’s website, before a face-to-face The European Anti-Fraud Office (OLAF) encounter at the third meeting of is at the centre of this process. In the OAFCN’s members in Brussels in day-to-day work of their fight against March 2003. economic and financial crime, the Office and the authorities of the Member It is primarily through the accounts of its States contribute to better coordination principal operational partners that of the activities and resources on the OLAF would like to share with ground and to making the best possible European citizens the experience and use of operational, legal and statistical value of this cooperation and inform information.This strategy is intended to them about what is done in practice to ensure the use of risk analysis in the prevent and combat fraud and fight against illegal activities and the corruption, money laundering and any adaptation of policies to the constant other illegal activity that is detrimental evolution of criminal resources and to Europe’s assets. systems.
We must pursue this policy towards the new Member States of the Union and 5 the candidate countries in order to establish a system of cooperation and Franz-Hermann Brüner mutual exchange of information with Director-General of OLAF
C ontents
OLAF,a European mechanism to combat transnational crime and fraud ...... 9
Four priorities for the protection of the Community’s financial interests ...... 10
OLAF’s added value: a platform of services for the Member States, the candidate countries and the institutions ...... 11
The platform of services: a range of services leading to synergy and sharing . . . . 12
Mutual assistance in customs matters with the Member States and third countries ...... 14
Cooperation and technical assistance to the Member States ...... 15
Cooperation between OLAF and the EU institutions in the fight against fraud . . 17
Assistance by OLAF to the national judicial authorities ...... 18
OLAF Anti-Fraud Communicators Network (OAFCN): information as a means of prevention, a service for the European citizen ...... 19
OLAF and operational cooperation as seen by its national partners ...... 21
Conclusion ...... 73
The legal situation ...... 74
Contacts in OLAF ...... 76
Members of OAFCN (OLAF Anti-Fraud Communicators Network) ...... 79
7
OLAF, a European mechanism to combat transnational crime and fraud (1)
The European Anti-Fraud Office (OLAF) proceedings. OLAF thus has the power came into being on 1 June 1999. to conduct external administrative It replaced the Task Force for the investigations in the Member States of Coordination of Fraud Prevention the Union and in third countries, but (UCLAF) of the Secretariat-General also internal administrative investigations of the Commission, which was set up within the Community institutions, in 1988. bodies, offices or agencies. By creating OLAF,the European Beyond the protection of Europe’s institutions provided themselves with a public finances, OLAF also has mechanism to combat transnational responsibility for combating economic and financial crime, fraud and counterfeiting, piracy and forgery of corruption against Community interests, the euro. in particular Europe’s public finances. OLAF is a department of the European Commission, reporting to the Commissioner with responsibility for the budget, and independent in its operational activity, as the legislator wanted to give OLAF full legitimacy and guarantee the independence and impartiality of its investigative work. It translates into practice the determination of the Community and the institutions to protect and defend the interests of the European taxpayer. OLAF’s powers extend to all the activities relating to the protection of the Community’s financial interests against irregular behaviour and/or illegal acts liable to administrative or criminal 9
(1) European Anti-Fraud Office, Europe and the rule of law versus international fraud, ISBN 92-828-9433-9, 2002. Four p riorities for the protection of the Community’s financial interests
In its role as protector of the national authorities to protect the Community’s financial interests, OLAF is European Community’s financial a recent body, without precedent in the interests. It also plays a major role in history of European integration.What protecting the integrity of the European makes it special is its overall strategic civil service. approach to the protection of the Community’s financial interests, adopted This Directorate carries out ‘external’ by the European Commission on investigations and operations relating to 28 June 2000, which has four main economic operators, in partnership with priorities: the national investigation services. It also undertakes ‘internal’ investigations • developing an overall anti-fraud policy; within the institutions and bodies of the • fostering a culture of cooperation Community and the European Union between all the authorities responsible (EU). All these investigations and within the Member States; operations are conducted under the responsibility of the Director of • an interinstitutional approach to Investigations and Operations, if cooperation and coordination to necessary in liaison with the relevant prevent and combat fraud and judicial authorities. corruption; • strengthening the criminal law The Intelligence Directorate is dimension. responsible for collecting and analysing strategic and operational information in OLAF has taken concrete steps to the field of transnational fraud. implement this overall approach, both organisationally and operationally. It has Lastly, the Anti-Fraud Policy and organised itself principally into three Legislation Directorate defines the main sectors whose tasks are closely overall anti-fraud strategy, draws up the linked.This structure helps to improve necessary legal instruments, helps to the transparency and effectiveness of fraud-proof legislative texts and anti-fraud policy, to promote a proactive monitors operational cases from the strategy between the authorities on the administrative, financial, judicial and ground and to increase the legitimacy disciplinary point of view. and legal rigour of the operational 10 activity. The Investigations and Operations Directorate cooperates with the OLAF’s added v alue: a platform of services for the Member States, the candidate countries and the institutions
Protection of the Community’s financial The aim of this platform of services is to interests goes beyond the limits of the gather and share all the operational national territory itself.The increasingly experience acquired, to identify new organised crime behind large-scale forms of economic and financial crime, trafficking, using complex financial and and to disseminate this information for legal arrangements and exploiting the operational purposes. disparity of our law enforcement systems, is a difficult obstacle to The platform is based on the same overcome without effective, coordinated principle which lay behind the creation transnational cooperation. of the Advisory Committee for the Coordination of Fraud Prevention (Cocolaf) created in February 1994 and It is in response to this challenge that its working groups. OLAF has decided to change its structure to develop a platform of This cooperation is principally aimed at services for the Member States, the encouraging the mutual exchange of candidate countries and the European information and expertise acquired and institutions.The aim of this platform of ensuring the necessary synergy between services is to create synergies between the partners. the administrations of the Member States, the different bodies of the Union To this end, OLAF is offering the and OLAF.It offers a unique interface for acceding and candidate countries its dialogue, cooperation and exchange in technical assistance in promoting the preventing and combating organised establishment of the Anti-Fraud crime and fraud. Coordinating Service (AFCOS).The objective is both to strengthen the institutional capacity of the acceding and Therefore each area of OLAF’s work, be candidate countries to coordinate it anti-fraud policy, intelligence, or on the among themselves their legislative, operational front (financial, administrative and operational activities administrative, disciplinary and judicial linked to the fight against fraud, and to monitoring of investigations and strengthen their mechanisms for cooperation), has a range of services, cooperation with the Commission and 11 and this applies for each sector of the Member States. activity (agricultural policy, trade, structural policy, direct aid, etc.). The p latform of services: a range of services leading to synergy and sharing
The platform of services that the Office Operations, a function exercised proposes to the competent authorities in full independence of the Member States and the This is the Directorate responsible for institutions is made up of a range of administrative anti-fraud investigations services that break down into three and for operational cooperation with, essential functions, which are both and assistance to, the national complementary and closely entwined: authorities (customs, police, ministries of intelligence, operations, and anti-fraud agriculture, finance, etc.) in the Member policy and programming. States, the acceding countries and the candidate countries. In the case of Intelligence: forecasting internal investigations, OLAF cooperates and operational analysis with the Community institutions and in the area of fraud bodies.
This activity groups strategic intelligence, Operational cooperation and assistance operational intelligence and technical mean that OLAF provides technical support. Strategic intelligence permits an assistance and expertise and facilitates overall analysis of the risks in the area of coordination between the national fraud, makes it possible to identify the authorities of the Member States and/or general and emerging tendencies in third countries. OLAF’s officials may economic and financial crime (or to participate in these operations. study a particular phenomenon) and to make predictions. For administrative and financial monitoring, OLAF has put in place a Operational intelligence consists of specific structure which operates in looking for, collecting, processing and collaboration with the Member States’ analysing the information received on a authorities and the other Commission given investigation and to highlight the departments. OLAF participates in the relevant data (for example, financial monitoring of the accounting flows, flows of goods, the channels used, procedures for recovery along with the etc.) by comparison with similar crimes relevant Commission departments or offences. (authorising departments, Commission’s accounting officers). The intelligence activity is based on the 12 new information technologies for which These are the procedures applied by the OLAF offers appropriate technical competent national authorities for training. recovery of amounts wrongly paid in the field of indirect expenditure (in the case economic). As well as Cocolaf, OLAF of direct or shared management with manages a number of advisory the Member States) and amounts evaded committees in different sectors such as in the field of own resources (revenue). agriculture and customs, and takes part In direct expenditure, the procedures in the work of negotiating bodies in the are those applied by the Commission’s Council, the European Parliament and departments related to unjustified the Court of Auditors. payments. OLAF also participates in some OLAF also provides assistance to the meetings of the World Customs Member States’ investigation services in Organisation (WCO), Europol, Interpol processing files on transnational fraud and Eurojust, and EC–third countries’ prior to the case being referred to the customs cooperation committees. judicial authorities. OLAF cooperates with the national judicial authorities by sending reports and evidence obtained in external or internal investigations where criminal prosecution is likely.
Anti-fraud policy and programming
OLAF is responsible for helping to plan actions and regulatory initiatives in matters of prevention and cooperation and the fight against fraud. OLAF contributes its practical experience to the development of measures to prevent fraud and strengthen the fraud-proofing of legislation at Community level, both new draft legislation and the revision of existing texts.This culture of prevention is essential for the candidate countries.
OLAF represents the Commission in the 13 forums concerned with the protection of Community interests (financial, Mutual assistance in customs matters with the Member States and third countries
Exchanging and effectively These protocols or agreements contain communicating this information is a provisions intended to ensure fundamental aspect of the investigator’s compliance with the Community day-to-day work.The organisation of an customs legislation against operations investigation must respect certain key detrimental to the economic, financial legal principles. Any evidence or and commercial interests of the information presented to the courts contracting parties.They also aim to must be gathered in accordance with the prevent and identify operations which applicable legal provisions, including contravene customs legislation and those relating to prior communication enforce the law against them. and seizure of documents, thus guaranteeing the admissibility of The protocols are annexed to the evidence in legal proceedings. agreements that have been concluded in the areas of trade and services. For Council Regulation (EC) No 515/97 of example, association agreements have 13 March 1997 concerns mutual been concluded between the European assistance between the administrative Community and its Mediterranean and authorities of the Member States and South American partners, as have cooperation between them and the stability pacts with the Balkan States. Commission to ensure the correct Specific bilateral agreements on mutual application of the law on customs and assistance in customs matters are agricultural matters. It provides the sometimes negotiated with certain relevant legal framework to coordinate strategic partners. For example, such an administrative investigation, exchange agreements have been concluded with information, either spontaneously or on the United States, South Korea and request, and carry out surveillance of Hong Kong. persons, goods, means of transport and places of storage, with the support of To date, the European Community has the authorities responsible for the concluded more than 40 agreements application of customs legislation in the containing mutual assistance measures in Member States. customs matters.These agreements continue to play a vital role in OLAF’s As far as investigations in third countries overall approach to financial crime; only are concerned, the existence of a a coherent approach involving mutual protocol or a mutual administrative assistance can ensure effective control assistance agreement on customs 14 and hence protection of the matters is the necessary precondition to Community’s financial interests. ensure the admissibility of the documents collected. Cooperation and technical assistance to the Member States
The prevention of, and fight against, intended for illicit drug production).AFIS fraud against the Community’s financial is also used by a number of third interests requires a system for the countries and candidate countries which exchange of strategic and operational have signed mutual assistance information between the authorities of agreements with the European all the Member States.The transnational Commission (Poland, Hungary, Czech nature of fraud and crime means that Republic, Cyprus, Malta, Norway, Russia, the players on the ground need to be etc.). Some 200 000 electronic messages able to access the information available are exchanged each quarter via AFIS by in real time, have an overview of a file, the relevant departments in more and ensure that operational activity is than 30 countries — i.e. more than effective right across the territory of the 2 500 messages per day. Union. AFIS is used in many fields.This system The anti-fraud information makes it possible to monitor ships’ system (AFIS) movements (pleasure boats, commercial ships, container ships, etc.) and to The anti-fraud information system (AFIS) combat, for example, smuggling of heavily was designed to exchange information taxed goods in the customs territory of rapidly, easily and securely between the Community. It also facilitates Member States. AFIS is governed by national agencies in their fight against Council Regulation (EC) No 515/97 of drug trafficking. 13 March 1997, which defines the rules according to which the administrative AFIS also makes it possible to monitor authorities of the Member States and the transit movements of sensitive certain third countries must mutually goods such as cigarettes and alcohol, and provide assistance and collaborate with to improve the coordination of controls the Commission with a view to on the basis of the existing information. preventing and combating fraud. AFIS has many applications.The aim is AFIS is OLAF’s responsibility. It is used, always the same: to share and exchange within the framework of mutual the information received by each assistance, by the Member States’ Member State and to prevent, identify customs and agricultural departments and punish fraud and other irregularities 15 and by the departments responsible for affecting the Community’s financial controlling precursors (substances interests. The database for the customs a director gives all the companies in information system (CIS) which the name of this director appears.
Regulation (EC) No 515/97 also constitutes the legal framework creating Technical assistance to the a central database that the authorities Member States have access to for the application of customs and agricultural legislation.The OLAF provides the Member States’ aim of this database is to help prevent, customs and police departments with identify and act against operations operational assistance and technical contrary to the customs and agricultural support to help combat fraud. regulations by making the cooperation and control procedures of the This assistance comprises, notably, the competent authorities more efficient (by development and/or provision of IT faster dissemination).The data are tools and specialised techniques.There entered in the system for the purposes are also stringent requirements for of identification and reporting, discreet effectiveness in terms of the surveillance or specific checks. It compatibility of systems. Each year currently has around 2 500 users. OLAF organises an ad hoc training seminar on techniques for assisting with investigations on the protection of the External databases Community’s financial interests intended OLAF and its partners have access to for the Member States’ police and specialised external databases. Essentially customs departments. these are maritime databases (identification of commercial ships, OLAF also provides technical assistance movements of these ships, movements to its investigators in internal and of containers, imports and exports, etc.), external investigations.This technical but there are also data on more than expertise has enabled OLAF’s officials to 57 million businesses worldwide with uncover numerous cases of fraud in their contact details, detailed financial OLAF’s main fields of competence information, names of the principal (cigarette and alcohol smuggling, directors, etc. agricultural fraud, etc.).
The wealth of information contained in these databases and the numerous 16 selection criteria make extensive cross- checking of information possible. For example, a search based on the name of C ooperation between OLAF and the EU institutions in the fight against fraud
Respect for ethics and integrity are The Commission’s departments values which give the European responsible for implementing institutions their strength.They are Community policies and managing absolute principles and are shared Community funds are working to ensure by every institution, body, office or this necessary cooperation. agency.They symbolise the shared The fight against fraud, money laundering determination to fight corruption and and corruption concerns everyone. give the European public confidence in Cooperation by all the institutions and the EU institutions. bodies makes it possible to ensure that a Under Article 7 of Regulation (EC) transparent political and administrative No 1073/1999 of the European environment is maintained. Parliament and of the Council, the OLAF’s operational independence, as institutions, bodies, offices and agencies called for by the legislator, is one of the are required to notify OLAF without guarantees of this transparency, along delay of any information relating to with the willingness of all parties to potential cases of fraud, corruption or cooperate and an environment likely to any other illegal activity. deter criminal practices. Each institution has the duty of notifying OLAF of any information that might reveal the existence of fraud or irregularities in its field of competence.
This close cooperation is an expression of the Commission’s determination to apply a policy of zero tolerance in matters of fraud and corruption affecting European public finances.
17 A ssistance by OLAF to the national judicial authorities
OLAF’s role is to ensure effective The European Commission and the coordination between the judicial European Parliament are examining the authorities of the Member States proposal to create a European public responsible for criminal prosecutions. prosecutor, which would enable the Community’s financial interests to be At their request, OLAF provides protected under criminal law throughout technical and operational assistance to the European Union.The European the national authorities responsible for public prosecutor would be an prosecuting the perpetrators of fraud in appropriate response to the transnational investigations. Meetings are fragmentation of the European judicial then organised between the national area, within which the Member States’ judges in charge of investigations, in authorities are committing themselves order to facilitate exchanges of to cooperation with more than information. 17 different judicial systems. OLAF’s judicial advisers provide In the meantime, OLAF’s judicial appropriate assistance at all stages of the advisers, who come from all the Member investigation.They may be consulted States, liaise as necessary with their during coordination operations or respective national judicial authorities operations to provide assistance to the and with Eurojust. judicial authorities of the Member States.
OLAF also makes sure that the reports on internal and external investigations are drawn up in line with the procedural requirements laid down by law in the Member States, so that they can serve as admissible evidence in administrative or judicial proceedings in the Member State concerned.
Currently, there is no European judicial 18 body which follows up OLAF’s preventive and investigative work. OLAF Anti-Fraud Communicators N etwork (OAFCN): information as a means of prevention, a service for the European citizen
All forms of fraud against the The objectives of this network are to: Community’s financial interests, from • prevent fraud through the ‘free flow’ evasion of the taxes and duties which of information:‘Prevention is better produce revenue for the European than cure’; budget to abuse of the financial assistance granted by the Community, • create a permanent dialogue involve a real, substantial loss for between OLAF’s external European taxpayers. communication service and its counterparts in the national Taxpayers must be informed of cases investigation services; of fraud, but also of what is being done, at national and Community • inform European citizens on what level, to ensure that their money OLAF and its partners in the Member is being put to best use and that States do, both jointly and individually, the fight against fraud is as effective in order to protect its financial as possible. interests;
The OLAF Anti-Fraud Communicators • provide information to the Network (OAFCN), which was set general public (in particular through up in 2001, groups together OLAF’s the media) regarding the fight against spokesman and those responsible fraud and irregularities against the for public relations and communication financial interests of the European in the national investigation services Union. with which OLAF collaborates — OAFCN tries to add value to the work in both the Member States and of the national investigation services and the candidate countries. to highlight not only the work done in The network, which helped in individual Member States, but also the producing this publication, strives overall Community aspect of the fight to raise awareness among the against fraud. European public of the need As far as it is legally and operationally for an anti-fraud programme which possible, the members of the network is comprehensive, balanced and 19 keep each other up to date on issues effective throughout the territory involving press releases of mutual of the European Union. interest. They also help the media to evaluate the Lastly, in this historic phase of information sent to them by other enlargement, a public information members of the network, whatever their network in the candidate countries nationality. As a rule, national has been put in place. Its aim is to investigation services are more effective disseminate information on activities and more comfortable with their which are detrimental to the protection national media than with foreign media. of the Community’s financial interests and the interests of the taxpayer. However, one of OAFCN’s purposes is to ensure that the door of each national Measures aimed at extending the investigation service which cooperates accession of new members to the anti- with OLAF is open to all the fraud coordination services (AFCOS) in international media.The members of the the candidate countries are under way. network provide joint media coverage Seminars and training sessions for (videos, photos and press releases) to communicators and journalists are being illustrate OLAF’s operational activities organised in those countries. in the fight against fraud.
20 OLAF and operational c ooperation as seen by its national partners
Balgarija/Bulgaria˘
The establishment of a new structure — a Council coordinating the fight against the infringements affecting the financial interests of the European Communities — confirms the commitment undertaken by the Bulgarian government to cooperate with international organisations in combating different types of crime. Our aim is to exchange experience and information by means of close cooperation with OLAF in order to counter frauds in an efficient way.
Georgi Petkanov Georgi PETKANOV Minister for the Interior Chairman of the Council coordinating the fight against the infringements affecting the financial interests Council of Ministers’ Decree No 18 of 4 February 2003 established a Council to coordinate the of the European Communities fight against infringements affecting the financial interests of the European Communities and to act as the national contact point for OLAF. The main purpose of the Council is to:
• give guidelines and propose measures; • monitor and ensure coordination of the activities of the authorities involved in detection and prevention of infringements committed with funds and property provided within the framework of European Union funds or programmes; • interact with the European Anti-Fraud Office and the relevant bodies competent in the area of the protection of the financial interests of the European Communities in the Member States of the European Union and in other States.
In order to fulfil this objective the Council interacts with the judicial authorities by way of mutual assistance provisions.The Council consists of a Chairman, a Deputy Chairman and members.The Chairman of the Council is the Minister for the Interior who appoints his deputy – a Deputy Minister for the Interior. Members of the Council are the Director of the National Police Service of the Ministry of the Interior; the Director of the National Service for Combating Organised Crime of the Ministry of the Interior; the Director of the National Border Police Service of the Ministry of the Interior; the Director of the Customs Agency of the Ministry of Finance; the Director of the Bureau for Financial Intelligence Agency of the Ministry of Finance; the Director of the Public Internal Financial Control Agency of the Ministry of Finance; the Director of the General Tax Directorate of the Ministry of Finance; the Director of the Central Financing and Contracting Unit of the Ministry of Finance; the Director of the EU Funds Management Directorate of the Ministry of Finance, the Director-General of the National Veterinary Service of the Ministry of Agriculture and Forestry; the Director of the Integration Policy Directorate of the Ministry of Agriculture and Forestry; and the Director of the Development of Rural Areas and Investment Directorate of the Ministry of Agriculture and Forestry. 23 http://www.mvr.bg Belgïe/Belgium
The Customs Administration plays a key role in international controls on flows of travellers and goods. Often it receives urgent notification of offences committed abroad and has to take appropriate action in Belgium. National and international contacts with customs authorities, the police and other services remain a priority.We are continuing to consolidate our cooperation at international level, particularly cooperation with OLAF and its Anti-Fraud Communicators Network (OAFCN).As effective action depends on having the right information, our contacts with OLAF are becoming increasingly important. Madeleine DOULLIEZ Director-General Madeleine Doulliez Federal Public Service — Finance Customs and Excise Administration des douanes et accises/Administratie der douane Administration en accijnzen/Zoll-und Akzisenverwaltung
The Belgian Customs and Excise Administration’s National Investigation Department handled no fewer than 3 176 requests for exchanges of information in 2001: 1 496 requests made to Belgium by other Member States and 1 625 requests made to other Member States by Belgium.These exchanges brought concrete results in the areas of narcotics, forgery and pirated goods, and the Convention on International Trade in Endangered Species (CITES). Large quantities of narcotic drugs (cocaine, marijuana and ecstasy) were seized by means of controlled deliveries.
http://www.fiscus.fgov.be
24 Belgïe/Belgium
As Brussels is the European Union’s headquarters, OLAF reports suspected cases of fraud to the Belgian authorities where they affect the European Union’s interests. In this context, OLAF and the Federal Prosecution Service cooperate closely. The Federal Prosecution Service contributes to the smooth exchange of information between OLAF and the Belgian Prosecution Service in coordinating prosecutions in the various court districts, facilitating the execution of international letters rogatory and, in exceptional cases, undertaking prosecutions itself. In its monitoring function for the Central Anti-Corruption Office, the Federal Prosecution Service monitors corruption cases from the time when a formal allegation is made Serge BRAMMERTZ until the end of the judicial investigation.The Federal Prosecution Service is keenly aware of the need to Federal Prosecutor provide proper protection of the Union’s interests and to help ensure that offences are punished within a reasonable period of time. Reinforcing the Union depends on such activities, and the Federal Prosecution Service plays a fully active role.
Serge Brammertz
Parquet fédéral/Het parket-federaal/Bundesanwaltschaft
The Federal Prosecution Service began operating on 21 May 2002. It consists of the Federal Prosecutor, 18 federal judges and administrative staff.The legislation gives it four main functions. It prosecutes an exhaustive list of specific offences: major offences against the security of the State, threatened acts of serious violence or thefts of nuclear material and offences relating to the external protection of nuclear material, trafficking in human beings, arms trafficking, serious violations of humanitarian law, and criminal conspiracies. It coordinates all prosecutions irrespective of the offence. It facilitates international cooperation and is the central judicial contact point for international judicial authorities and institutions such as the international criminal courts and tribunals, Eurojust and OLAF.It also monitors the operation of the federal police in general and specific respects.The powers of the Federal Prosecution Service extend throughout the territory of the Kingdom.
25 Belgïe/Belgium
The Belgian federal police regularly deal with offences affecting the financial interests of the European Union. One obvious explanation for this is that the EU and OLAF are based in Brussels. Consequently, OLAF calls on the services of special investigators from the Central Department for Economic and Financial Crime, in particular. The offences investigated by these officers are mainly cases of fraud involving subsidies. In response to an express request by the European Union they will also investigate corruption by EU officials. Such investigations demand a considerable investment of staff and resources Herman FRANSEN by the federal police’s Central Department for Economic and Financial Crime. It is therefore important Commissioner General that the public in the EU should be properly informed about the efforts made by the Belgian federal Federal Police police, in conjunction with their counterparts abroad and OLAF, to combat crime affecting the financial interests of the EU, and hence of the Member States themselves.The spokesman’s service of the police and customs services play an essential role in this effort.
Herman Fransen
Police fédérale/Federale politie/Bundespolizei
The federal police force, which has a staff of 12 150, was created on 1 January 2001.The federal police work with the local police to improve security in the country and safeguard democracy. The force is founded on the principles of integrity, impartiality and responsibility.
The organisation is headed by a Commissioner General, who coordinates five Directorates- General:
• Directorate-General for Administrative Police; • Directorate-General for Criminal Investigation; • Directorate-General for Operational Support; • Directorate-General for Personnel; • Directorate-General for Resources and Equipment.
The Commissioner General also heads departments responsible for contacts with the local police, international police cooperation, integrated policing, coordination and external communication.
The federal police perform specialist functions in areas of administration and criminal investigation at national and regional level and provide support to units of the local police and 26 the federal police force itself.
http://www.polfed.be Cˇeská Republika/Czech Republic
Establishing cooperation with OLAF is related to our country’s interest in joining the European Union. A significant step in establishing contacts with OLAF was concluding the ‘Arrangement on cooperation’ between the Supreme Public Prosecutor’s Office and OLAF in October 2001, in which, amongst other things, it was agreed that by means of cooperation contracts the Supreme Public Prosecutor’s Office would create a network of contact points — AFCOS — with relevant central authorities.This happened in the first half of the year 2002.The network has competences in relation to cooperation in combating irregularities in the management of EU funds. So far, three cases relating to fraud have been detected Marie BENESOVÁˇ which targeted the financial interests of the European Union. However, criminal acts of this kind are General Prosecutor expected to be more frequent in the future.Within the framework of the prosecution system, two Supreme Public departments have been established at the High Public Prosecutor’s Offices in Prague and Olomouc, Prosecutor’s Office which are focused solely on serious economic and financial criminality. Fraudulent activities affecting EU funds also fall within their competence.At the Supreme Public Prosecutor’s Office in Brno, there is a similar department that controls the activities of these two departments.We believe that, in cooperation with OLAF, the existing authorities represent an effective system fighting against fraudulent activities relating to EU funds in the Czech Republic.
Marie Beneˇsová
Nejvyˇsˇsí státní zastupitelství
The Supreme Public Prosecutor’s Office is the highest component in the system of public prosecutors’ offices in the Czech Republic.The Public Prosecutor’s Office is the body which represents public prosecution in a trial; in the preliminary proceedings it ensures observance of the rule of law in criminal proceedings. Although much of its work is focused on criminal matters, the public prosecutors’ offices also have significant competencies in the sphere of civil and administrative law.The Supreme Public Prosecutor’s Office is based in Brno. It is also responsible for the organisational management of subordinate prosecutors’ offices and for establishing common standards for all prosecutors.
27 Danmark/Denmark
The Customs and Taxation Board is the supreme authority in Denmark responsible for collecting and controlling all national taxes and excise duties and the EU’s own resources. Combating fraud and economic crime is given a high priority.The Customs and Taxation Board has therefore set up a special office to combat fraud and economic crime involving customs and excise duty and taxation — the Economic Crime Office (International Anti-Fraud Division).A large proportion of cases handled by the Economic Crime Office are of an international or cross-border nature. OLAF is therefore one of its most Ole KJAER important partners, especially in cases of customs fraud,VAT carousels and the organised smuggling and Director of Customs trafficking of harmonised goods subject to excise duty such as cigarettes and spirits.We also cooperate in and Taxation controls of goods with false trademarks and false declarations of origin.The Office also attaches Customs and Taxation Board considerable importance to cooperation with other anti-fraud units in the other Member States and in non-EU countries.At national level, the Office works closely with the special police and legal authorities responsible for investigating and prosecuting economic crime.
Ole Kjaer
Toldskat
The Economic Crime Office was set up in 1997 as an independent anti-fraud unit within the Customs and Taxation Board to provide quick and effective central coordination of international fraud and economic crime involving customs and excise duty and taxation.To strengthen its role, the Office was also designated as the competent authority for the exchange of information and administrative cooperation with other countries.The Office also liaises between the local economic crime units — the anti-fraud units — and the police and the prosecution authorities nationally and internationally, as well as OLAF and anti-fraud units in other countries.
http://www.toldskat.dk
28 Deutschland/Germany
The Customs Criminal Investigation Department coordinates and directs investigations conducted by the customs investigation offices in the areas of customs and agriculture and measures implemented by the main customs offices in Germany. It also promotes cooperation with foreign agencies and the Commission in the context of the bilateral agreements on reciprocal support for customs administrations. In addition, it compiles data on fraud cases, methods of committing crimes, criminals and other subjects, and analyses which of the economic areas studied are particularly vulnerable to fraud, with a view to providing support for the customs offices concerned. Protecting the European Union’s financial interests is Karl-Heinz MATTHIAS a paramount concern today, given that the EC budget is increasingly threatened by criminal activities. President International criminal groups have always committed subsidy fraud and tax evasion and will continue to Customs Criminal do so, given the extensive financial aid provided by the EU.These irregular practices have affected the Investigation Department (ZKA) EU’s Member States to differing degrees. Cooperation dates back to the setting up of UCLAF in the early 1980s.The main concerns then — as today — were irregularities relating to imports of textiles from east Asia. Fraud involving farm export refunds, unlawful activities relating to embargoes (particularly those involving steel products) and anti-dumping cases were major areas where we later achieved sound success through close cooperation with OLAF. Currently, a major area of cooperation is the battle against organised cigarette smuggling, which is responsible for sizeable losses to the EU budget.
Karl-Heinz Matthias
Zollkriminalamt
The Customs Criminal Investigation Department, which is the centrepiece of the German Customs Investigation Service, operates under the auspices of the German Ministry of Finance. It provides back-up to the customs administration in securing tax revenue. It helps with the monitoring of Community expenditure and the detection of cases of tax fraud, and it is responsible for monitoring the market.The Customs Criminal Investigation Department maintains an information system for customs investigations, as well as scientific and technical facilities in the criminal law field. It is also the head office of the customs administration, notably where official assistance to OLAF is concerned. It coordinates and directs investigations carried out by the eight customs investigation offices operating under its auspices. One of the essential tasks of the Central Customs Support Group, a special unit within the Customs Criminal Investigation Department, is to protect customs investigation officials working to prevent or detect criminal offences. It also provides protection for informers and third parties not involved in criminal acts. In addition, it is responsible for protecting witnesses. http://www.zollkriminalamt.de 29 Eesti/Estonia
Our plans foresee that in the near future the Central Criminal Police will become the main authority in Estonia protecting the financial interests of the European Union. Currently we are making the necessary preparations for fulfilling this important task.We cannot stress enough the important role of OLAF in the preparation process. Contacts between the Central Criminal Police and OLAF were established several years ago and since then we have had several working meetings.The officers of the Central Criminal Police have taken part in seminars organised and delivered by OLAF, which has, on the one hand, assisted Andres ANVELT Estonia in preparing the accession to the EU and, on the other, made the efforts of the Estonian law Police Director enforcement structures in combating fraud more effective. Central Criminal Police Andres Anvelt
Eesti Politsei
The Central Criminal Police prevents, combats and detects criminal offences which cover the whole State, cover several counties, are very serious, draw special public attention or have had serious consequences. Examples include serious crimes against persons, crimes which cause significant material damage to the State, crimes related to money laundering, crimes needing comprehensive international cooperation, organised crime and serious drug offences, etc.The operational aspects of international police cooperation are the responsibility of the International Criminal Intelligence Department of the Central Criminal Police.The department has the following tasks:
• organisation of international cooperation in preventing, combating and detecting crime, and the exchange of relevant information; • fulfilment of the duties of the Interpol National Central Bureau and the Europol national contact point; • coordination of other international police cooperation, and organisation and coordination of cooperation with police liaison officers residing in other States.
The Estonian police has participated and continues to participate in many international operations.
http://www.pol.ee
30 Eesti/Estonia
Working relations with OLAF already date back over several years during which Estonian Customs has cooperated effectively, and held joint investigations, with OLAF. From May 2002 preparations were started to widen the collaboration to ensure full range cooperation with OLAF and more efficient protection of EU financial interests.As a candidate country Estonia has to be ready for accession and one important part of this is also the protection of national and EU financial interests against fraud and other irregularities. Officials and investigators who are responsible for overseeing the use of State resources are well experienced and trained. However, the special features connected to the protection of EU financial Raivo SULG interests need to be learned quickly.Although the financial control system in Estonia is effective and has Deputy Secretary General prevented the misuse of EU funds, we must be ready to prevent future criminal activities.Therefore, Ministry of Finance Estonian administrative institutions and law enforcement agencies take great interest in cooperation and exchanging information and experiences with OLAF, Member States and other candidate countries.To effectively combat fraud and corruption it is vital to have a high level of public awareness about the impact of these kinds of crimes, especially on taxpayers.Taking part in the OLAF Anti-Fraud Communicators Network and educating public opinion about crimes affecting EU financial interests is helping to achieve this goal for the benefit of the Estonian and the European taxpayer.
Raivo Sulg
Rahandusministeerium
In Estonia the Ministry of Finance has been appointed by the government to fulfil the role of cooperation partner for OLAF.The name AFCOS — Anti-Fraud Coordinating Service — describes the Estonian set-up accurately.The Ministry of Finance functions as coordinating body, exchanging information with OLAF and relevant State institutions and bringing together OLAF officers and the Estonian law enforcement agencies or other government organisations with the relevant expertise to enable the most effective protection of the EU’s financial interests.The wide range of OLAF activities also requires many-faceted expertise from AFCOS. In order to provide this, the law enforcement agencies involved are Customs, Central Criminal Police,Tax Fraud Investigation Centre, Security Police and State Prosecutor’s Office. http://www.fin.ee
31 Eesti/Estonia
Estonian Customs has developed cooperation with OLAF since Estonia regained its independence and the customs organisation re-started operations.The main area of cooperation has been detection of tax frauds.This cooperation has been especially fruitful in relation to the investigation of several export frauds concerning butter and milk powder exports into the EU Member States. OLAF representatives were involved in carrying out audits of the companies under investigation. Positive results were also achieved from cooperation in the investigation of silicone metals’ imports and smuggling of cigarettes.The Estonian Aivar REHE Customs Board (ECB) received a letter of appreciation from OLAF for the work performed.As an Director-General information exchange channel we have started to use some of the AFIS modules.The ECB is planning to Customs Board develop these possibilities in the near future. Upon accession to the European Union, the ECB is willing to continue close cooperation with OLAF, with customs authorities of the Member States and with other law enforcement agencies all over the world in order to combat organised crime.The ECB acknowledges the role of OLAF as a coordinator of international cooperation in fighting against organised criminal activities, as such activities do not stop at the borders of any country.
Aivar Rehe
Tolliamet
The Estonian Customs Board (ECB) functions under the administration of the Ministry of Finance.The ECB performs the roles of tax administrator, trade facilitator and protector of society fighting against smuggling and tax frauds. Customs collects about 45 % of State revenue. The customs administration employs about 1 400 officials who work in five regional customs houses and in the Central Administration.The ECB performs its duties in close cooperation with other ministries and government agencies of Estonia, with local municipalities and other relevant institutions. Customs enjoy close cooperation with the border guard and police authorities while protecting society. Customs administrations of other countries have been and continue to be good partners to the ECB. Estonia has been a WCO member since 1992.
http://www.customs.ee
32 Ellada/Greece
The geographical position of our country determines the priorities of the Hellenic Customs Service.As a result, our service has set as the main goals of its activities the protection of our borders — which are also the external borders of the European Union — and the fight against fraud.The contemporary form and extent of organised crime require that measures be taken which impose international cooperation and common actions among countries. Consequently, the Hellenic Customs Service places emphasis on the cooperation with OLAF and the coordinated actions with the Member States, as well as on the cross- border cooperation with the Balkan countries, in order to combat illicit actions. Vassilios MANOLOPOULOS Vassilios Manolopoulos Director-General Directorate-General of Customs and Excise Ministry of Economy ÅëëçíéêÜ ôåëùíåßá and Finance
The Directorate-General of Customs and Excise, its divisions and special decentralised and regional customs authorities, under the Ministry of Economy and Finance, form a unit under the title ‘Customs Service’. Customs officers are subject to the provisions of the Civil Servants Code, but because of their special duties are uniformed and authorised to carry arms.
They also have the duty and the power to hold preliminary investigations in cases of contraband, duty and tax evasion or any other customs offence.The mission of the Customs Service is the assessment and collection of revenues, provided for in the relevant customs and tax legislation, relating to the Greek State and to the EU’s own resources, the facilitation of trade and economic growth as well as the protection of society.
The Customs Service vision is to establish the customs of the future, through the supply of high- quality and prompt services. In the light of its vision and mission, the Customs Service objectives are focused on continuous modernisation and an emphasis on its social role. http://www.e-oikonomia.gr
33 España/Spain
The Taxation Agency is the public body responsible in Spain for administering the State taxation and customs system. Since its inception in 1992, the Agency has upheld its firm commitment of service to citizens with a view to encouraging voluntary compliance with tax obligations, thereby channelling collective efforts into enhanced progress and social well-being.This involves both constantly improving the range and quality of direct services to taxpayers and resolutely combating tax and customs fraud.The Taxation Agency is meeting its goals effectively and efficiently. For example, the consumption of smuggled Salvador RUIZ GALLUD tobacco in Spain has fallen to a record low (between 1.4 and 1.8 % of total consumption) over the last Director-General year, as compared to 16 % only four years ago.The results of fraud checks are also improving year by Taxation Agency year thanks to updated working methods in the monitoring field. But these achievements also provide a basis for meeting the new challenges which the future holds for us.We shall approach this task with professionalism, making use of new technologies and cooperating with the tax and customs authorities of the other EU Member States.The flexible decision-making for which the Agency model allows is another important factor in achieving results. Cooperation with the European Anti-Fraud Office, OLAF, is very important as it enables us to combat coordinated fraud perpetrated throughout the European Union and to exchange experiences, thereby learning from each organisation’s best practice.
Salvador Ruiz Gallud
Agencia Tributaria
The Taxation Agency is the administrative organisation responsible for enforcing the State tax and customs system on the State’s behalf. Its powers include the administration, inspection and collection of State taxes, the collection of part of the revenue of the autonomous communities, the collection of the European Union’s own resources, customs administration and combating smuggling. It has 17 special sections, 56 provincial sections, 204 administrative centres and 85 customs centres.
http://www.agenciatributaria.es
34 España/Spain
Relations between the Spanish National Police Force (CNP) and OLAF go back to the time when UCLAF, OLAF’s predecessor, was the unit responsible for coordinating measures to combat fraud detrimental to the Communities’ financial interests. In March 2000, OLAF, which had just been set up, recruited a Spanish police inspector as a seconded national expert. From then on ties between the Spanish National Police Force and OLAF grew ever stronger and it became clear that OLAF’s investigations required a police-style approach, given that many crimes relating to the budget are committed by organised gangs of criminals. Developments in international crime suggest that as far as measures to combat fraud against Community Agustín DÍAZ DE MERA Y interests are concerned, the way forward is to reinforce existing financial investigation units to enable them GARCÍA CONSUEGRA to provide the flexibility and dynamism already displayed by the Member States’ police forces.The Spanish Director-General National Police Force has a further advantage in investigations into activities in Spanish-speaking Latin National Police Force American countries, with which there is close police cooperation. It is only through the ambitious project of integrating the resources available throughout the EU that fraud can be combated effectively.The Spanish National Police Force has its part to play in this respect, thanks to the extensive experience it has built up through a wide range of activities in the economic and financial domain. OLAF’s network of groups must also play a vital preventive role in the fight against fraud, by making EU citizens better informed and more aware of the efficiency and transparency of the institutions responsible for controlling public funds and protecting the EU’s financial interests.
Agustín Díaz de Mera y García Consuegra
Cuerpo Nacional de Policía
It is the mission of the head office of the Judicial Police, through its services at national, autonomous community and provincial level, to draw up detailed and strategic plans for combating organised crime, and to set up and develop specialised investigation units, including the economic and financial crime investigation forces, which dealt with over 27 000 cases of fraud in 2002 (71 % of all cases of fraud reported in Spain).Tax offences against the national and Community budgets accounted for a large proportion of these cases.The Organic Law on Security Forces endows the National Police Force with exclusive powers as regards cooperation with and the provision of assistance to other countries’ police forces.Within this framework, the National Police Force cooperates closely with the police forces of the other EU Member States, carrying out a large number of joint investigations into economic matters, with a particular emphasis on inquiries directed against organised groups specialising in tax and corporate crime. http://www.mir.es@policia/index.htm 35 España/Spain
We consider that relations between the Guardia Civil and OLAF have had very positive effects for both organisations. Our cooperation in the fight against fraud goes back to 1993, when an officer of the Guardia Civil started a period of service as a national expert in what was then UCLAF. Further officers were subsequently seconded; a temporary agent and two national experts from the Guardia Civil are currently working for OLAF. Cooperation between OLAF and the Guardia Civil has resulted in a large number of investigations in the farming sector (tomatoes, citrus fruits, olive oil, bananas, etc.) and the Santiago LÓPEZ commercial sector (coal, petrol, alcohol, etc.), many of which have led to legal proceedings. In 2000 and VALDIVIELSO 2001, the Guardia Civil, together with OLAF, wound up 10 anti-fraud operations, involving 47 arrests and Director-General fraud against public finance amounting to an estimated EUR 299 million. On the domestic side, the Guardia Civil Guardia Civil is taking decisive action against tobacco smuggling, as the statistics clearly demonstrate. In future, relations between OLAF and the Guardia Civil must be further improved by stepping up operational cooperation and through the smooth exchange of police information.Another priority will be to continue the important work of the Communicators Network, which will undoubtedly contribute to fraud prevention in the European Union.
Santiago López Valdivielso
Guardia Civil
The Guardia Civil’s many responsibilities, laid down by law, include the establishment of setting up the Spanish Authority for the Safeguard of Taxes (Resguardo Fiscal).Within the Guardia Civil, it is the Taxation Service (part of the Taxation and Borders Department) which is responsible for this sector.This specialist service takes action to prevent and prosecute smuggling, drug trafficking, fraud and other tax-related offences within the remit legally assigned to the Guardia Civil. It also liaises and cooperates at operational level in these areas with other similar services, both national and foreign.The Taxation Service comprises approximately 3 300 staff members divided up between the central organisation, the regional tax patrols and the units which provide services in customs zones at ports, airports and land borders.The Taxation Service was established under the law of 15 March 1940, which integrated the Military Police (Cuerpo de Carabineros), responsible for guarding the coastline and borders, preventing smuggling in customs zones and on national territory, and imposing penalties for the latter offence, into the Guardia Civil.After the incorporation of the Cuerpo de Carabineros, the Guardia Civil took over the duties which the Cuerpo had previously carried out.
http://www.guardiacivil.org 36 France
Against a background of increasing numbers of travellers and commercial traffic, customs seizures in ports, railway stations and international airports are increasing, evidence, if any were needed, of the absolute need to deal with fraud as a broader issue, beyond our national borders. Even if our methods of targeting trafficking have been refined with time and experience, if the fight against fraud is to be fully effective it must be backed up by operational networks for exchanging information with our partners, especially our European partners.That is why the French machinery for combating transnational fraud is based on the network of customs attachés and on the European Anti-Fraud Office.The commitment to François MONGIN combating fraud, however, also involves communicating with the general public.Thus, by taking part in the Director-General Anti-Fraud Communicators Network (OAFCN), we hope to develop synergies with our partners to ensure Customs and Indirect Taxation the general public is informed as effectively as possible about the threats posed by organised fraud to European interests.
François Mongin
Douanes et droits indirects
In France, the Customs and Indirect Taxation Department leads the efforts to combat fraud against the Community’s interests, essentially because of its mandate to recover own resources intended for the European Union budget and to monitor Community agricultural aid.This is why the department comes under the aegis of the Ministry of Economic Affairs, Finance and Industry. Through its information and communication office, the Customs Department supplies the media with information on major seizures.The publicity helps to highlight the significant harm that fraud causes to the EU’s economic interests.The press statements produced by the Customs Department emphasise the actual extent of the duties involved in order to make the public aware of the seriousness of the trafficking.The press is also directed to OLAF’s spokesperson for a transnational picture of fraud trends. For instance, whilst France is still essentially a transit country for cigarette smuggling, action taken by the customs services is part of the broader aim of defending European interests since many of the seizures made on French territory were found in goods being transported to the United Kingdom. http://www.minefi.gov.fr/douane
37 France
The development of cooperation between the Gendarmerie and OLAF has been very beneficial as regards both training and at operational level.As far as training is concerned, exchanges on criminal analysis and the fight against financial crime help to develop the know-how of staff in each of the institutions. Research being carried out jointly under a Falcone project (OLAF, Europol, Belgium, Finland, etc.) on the harmonisation of financial crime analysis procedures looks like being a particularly promising area of cooperation. Operational activities have also reflected the value of the cooperation and fully Pierre MUTZ justify the existence of the partnership. In June 2000, following a report from OLAF, Gendarmerie Director-General investigators conducted an inquiry under letters rogatory that concerned bananas imported from Italy National Gendarmerie under cover of forged ‘overseas’ import certificates. Five persons were charged and two were imprisoned. The fraud involved an estimated EUR 112.5 million. In 2000 and 2001, following the discovery of an extensive traffic in second-hand vehicles between France, Belgium, Spain, the United Kingdom and Germany, the Gendarmerie investigations, conducted with the assistance of OLAF, resulted in the arrest of six persons, of whom three were imprisoned.The amount of VAT defrauded was estimated at EUR 380 000.
Pierre Mutz
Gendarmerie nationale
The Gendarmerie is a police force with military status set up to protect public safety (it protects people and goods, informs, warns and assists), maintain public order and enforce laws. It has sole responsibility for public security over 95 % of the country and on behalf of 50 % of the population. Dealing each year with approximately one third of crimes and offences, the Gendarmerie is active in every area of the fight against crime.With its extensive network of 3 474 territorial brigades, it also has investigation units in charge of the most complex inquiries and benefits from the support of its specialised services (mountain and sea operations, maintaining order, etc.).The capacity to search for information, modern data-processing methods, training of officers in legal and technical aspects of investigations all help to make the Gendarmerie an efficient judicial police force. Constantly changing, it has incorporated into its inquiries the techniques of both forensic science and criminal analysis. Criminal analysts can now assist investigators at all levels. Criminal investigation technicians are also deployed throughout the country in order to carry out technical and forensic operations as rapidly as possible. Since 1987 they have been assisted by the Criminal Research Institute of the Gendarmerie Nationale (IRCGN).The National Criminal Police Training Centre (CNFCPJ) trains forensic investigators, analysts and specialists in current developments in rules and techniques.With the backing of this body, the Gendarmerie contributes to the fight against financial crime. 38 http://www.defense.gouv.fr/gendarmerie/index.html France
Fraud detrimental to the financial interests of the European Union is a serious problem for all European Union countries, as contributors to the annual budget of the European Community.The Community institutions and Member States must take the matter in hand and defend their interests. For many years now, the European Anti-Fraud Office and the French internal security services, particularly the Central Directorate of the Judicial Police, part of the National Police, have been cooperating on operational matters in the judicial field in the fight against this sort of crime, which is most often committed by international criminal gangs and therefore requires very effective police and judicial cooperation. Michel GAUDIN Director-General Michel Gaudin National Police
Police nationale
The specialised staff of the National Police works internally, in close cooperation with the other departments concerned, particularly the Customs General Directorates and the National Gendarmerie.The National Police trains its special investigators in matters relating to fraud against the financial interests of the European Union in cooperation with the European Anti- Fraud Office, which ensures maximum operational effectiveness. It is also vital that European and national structural and legislative instruments in the field are continually improved to guarantee peak performance and cope with the new challenges the enlargement of the Union in 2004 will bring in the field of fraud.The Central Directorate of the Judicial Police set up a Central Brigade for repression of Community fraud within the Sub-Directorate for Economic and Financial Affairs in 1996.This Brigade has units throughout national territory, including the overseas departments, which are specialised in combating organised crime and qualified to lend technical expertise in the judicial field, particularly as regards criminal law in business matters.Administratively, the Central Brigade is placed within the Central Office for the Containment of Large-Scale Financial Crime, which is a national, cross-ministry structure with operational responsibility for combating money laundering. It does not confine its activities to simply investigating offences against the Community’s interests — it will also try to track down the illegal profits. http://police-nationale.net
39 Ireland/Eire
At the Department of Agriculture and Food, we place a strong emphasis on managing, monitoring and controlling all operations, schemes and measures in such a way as to protect the use of public funds.We place a strong emphasis on the use of modern technology and auditing techniques, having good communications with our clients in order to ensure that they have the fullest possible understanding of the conditions and requirements and that problems are avoided to the greatest extent possible.We see participation in the OLAF Anti-Fraud Communicators Network as an important element of this policy. It John MALONE provides us with a platform at European Union level for exchanging our views and experiences in relation Secretary General to the fight against fraud with other Member States. Department of Agriculture and Food John Malone
Department of Agriculture and Food/An RoinnTalmhaiochta Agus Bia
The mission of the department is to lead the development of a competitive, sustainable and consumer-focused agri-food sector and a vibrant rural economy and society.The department makes annual payments of some EUR 2.41 billion through more than 250 schemes to a wide variety of customers. Our priority is to provide a speedy and efficient payment service for our customers while preventing any misuse of public funds and ensuring full accountability.We are committed to cooperating fully with both OLAF,the European Commission, the Court of Auditors and other Member States to prevent the misuse of Community resources.
http://www.irlgov.ie/daff
40 Ireland/Eire
Although the threat of terrorism in Ireland has diminished due to the ongoing Northern Ireland peace process, there are still dissident elements that desire to continue on the path of violence.An Garda Síochána is committed to thwarting the efforts of these dissident paramilitary groups.Amongst our other top policing priorities is the continual fight against drug trafficking, illegal immigration and organised crime in general.Although we have not yet had any high profile successful cases through our involvement with OLAF, it is considered essential that these structures exist so that we are equipped and ever-ready to deal with serious fraud of international dimensions. In the meantime, our organisation has benefited Pat BYRNE greatly from the links and shared experiences offered through the OLAF network. Commissioner Garda Síochána Pat Byrne
Garda Síochána
Our mission is to achieve the highest possible level of personal protection, community commitment and State security.There are over 11 800 Garda personnel in the service, operating from 703 stations. In addition there are 1 750 civilian support staff.
A unique aspect of our policing is the fact that uniformed members of the force do not carry firearms.This has been the situation since 1922 when the first Commissioner, Michael Staines, declared that ‘The Garda Síochána will succeed not by force of arms or numbers, but on their moral authority as servants of the people’.Armed support is provided by 1 700 detective personnel who carry firearms and always work in plain clothes.These members work closely with their uniformed colleagues. http://www.garda.ie
41 Ireland/Eire
We in Revenue, the Irish tax and customs administration, attach considerable importance to good communications across all our business areas. Our strategy is to use properly targeted communications campaigns to ensure that we enhance public confidence in our ability to deliver an effective service. In relation to customs, that means using various media to publicise our successes — as a deterrent — and to publicise the challenges facing us in order to harness public support, cooperation and information in the difficult job of border management on an island. Our participation in the OLAF Anti-Fraud Josephine FEEHILY Communicators Network ensures the strategic use of communication to support international operations, Commissioner and enables us to learn and share experiences to the overall good of customs services internationally. Office of the Revenue Commissioners Josephine Feehily
Revenue
The primary task of the Irish Customs Service, which forms part of the Office of the Revenue Commissioners, is to implement import and export controls, ensuring that prohibited drugs and other contraband are prevented from entering the State and the wider European Union and that export controls are respected. Irish Customs work closely with their counterparts in other EU and non-EU administrations, and deal with the risk of fraud and smuggling by continuing to strengthen their system of controls and investigations, backed up with sophisticated intelligence gathering and risk-based intervention.
http://www.revenue.ie
42 Italia/Italy
In combating counterfeiting and unlawful trading the Customs Service performs a difficult task that has social objectives, such as the protection of the public interest with regard to health, the environment, security, anti-terrorism, and economic objectives, such as ensuring that trade is conducted lawfully.The service is in a privileged position to monitor international trade. In the course of its operations it must offer adequate guarantees to companies trading lawfully.At international level, it maintains links and collaborates with customs services from EU Member States and non-EU countries.At Community level, a particularly important tool in the fight against fraud is the system for sharing information, which requires Mario Andrea GUAIANA close cooperation with OLAF to manage the customs information system (CIS) and enables customs Director officers to consult a database containing details of frauds uncovered at Community level. Customs Service
Mario Andrea Guaiana
Agenzia delle dogane
Legislative Decree No 300 of 30 July 1999, which was part of a major reform of the Italian administration, set up the Customs Service to perform the duties previously carried out by the Ministry of Finance’s Customs and Indirect Taxation Department. In accordance with the Ministerial Order of 28 December 2000, the service became operational on 1 January 2001.The service was born out of the desire to simplify relations with users, streamline procedures, encourage people to be aware of their obligations and pay their taxes voluntarily, raise general awareness among all concerned of the importance of the customs and customs policies, and make the administration, communications and the sharing of information more transparent by training and raising awareness at all levels.The Customs Service was set up as an independent body. Its structure and procedures draw on the most up-to-date theories of management studies, with a commercial-style organisation that is in line with and comparable to that of customs authorities in most EU countries. http://www.agenziadogane.it
43 Italia/Italy
Protecting the EU’s financial interests through action to combat fraud, corruption and all other kinds of offences contributes effectively to the establishment of the area of freedom, security and justice which the Union has undertaken to create for the benefit of its citizens.The role of the European Anti-Fraud Office, which functions under the first pillar of the EU’s institutional system (Community policies), is therefore closely interconnected with the activities of the investigation departments in the Member States, which contribute to the fight against cross-border crime through ever closer cooperation under the third pillar (justice and home affairs).The Carabinieri, recognising that OLAF has, since its inception, acted as an important focal Guido BELLINI point for cooperation between the law enforcement agencies of the EU Member States, soon to be General Office Commander extended to the acceding countries, have strengthened their cooperation with the Office with a view to Carabinieri stepping up the fight against specific types of criminal activity. Cooperation takes two forms: secondments to the Community structure and participation in Community programmes for exchanging experience and training personnel in the areas for which OLAF is responsible.As far as the first aspect is concerned, from 1 September 2000 to 16 October 2001 the Carabinieri seconded to OLAF, as a national expert, an officer from the unit responsible for agricultural policies with specialist expertise in combating fraud against the EU budget. In view of the success of this first experience, it was decided, in agreement with OLAF, to assign another Carabinieri expert to EU anti-fraud work. Since 16 October 2001, under the auspices of OLAF, an officer specialising in investigating forged euro notes and coins has been serving in the Carabinieri unit responsible for combating currency counterfeiting.
Guido Bellini
Carabinieri
The Carabinieri Corps, founded in 1814, is a branch of the armed forces with general law enforcement powers and standing responsibility for maintaining public safety. It operates under the Ministry of Defence as far as its military functions are concerned, including participation in military operations, in the context of which it cooperates in particular with the ‘multinational specialised units’ (MSUs).These combine both military and police functions and were set up under the auspices of the EU to act as integrated law enforcement units.The Carabinieri are also under the authority of the Ministry of the Interior as regards the maintenance of law and order and public safety and, in operational terms, report to the judicial authorities when carrying out criminal investigation work. Some units with specific remits are answerable to other ministries (health, environment, culture, labour, agriculture, external affairs).These include the units responsible for agricultural policies, which combat fraud against the EU budget, and for the fight against currency counterfeiting, which are active in preventing and investigating forgeries (banknotes, coins, debt instruments, stamps, cheques and securities) and financial flows involving organised crime.They also maintain contacts with their specialist counterparts in other countries via an officer liaising with OLAF. 44 http://www.carabinieri.it Italia/Italy
Smuggling has an international dimension, ranging beyond Italy’s borders.The cigarettes that reach the Puglia coast are taken on to England, Spain or other European Union countries. Consequently we work in close cooperation with OLAF. This means we can achieve valuable results in preventing and combating cigarette smuggling.
Pierluigi Vigna Pierluigi VIGNA National Anti-Mafia Prosecutor Direzione Nazionale Antimafia (DNA) National Anti-Mafia Directorate (DNA)
The National Anti-Mafia Directorate (DNA) reports to the General Prosecution Service at the Court of Cassation and exercises functions, at a national level, of stimulating and coordinating investigations into offences of Mafia-type associations, kidnapping and extortion, drug dealing and smuggling of foreign manufactured tobacco and all other Mafia-type crime.The Higher Council of the Judiciary appoints the National Anti-Mafia Prosecutor (PNA) and the other 20 judicial officers on the team.The PNA is tasked with coordinating the 26 district anti-Mafia directorates attached to the courts of appeal to prosecute Mafia-type crimes. http://www.giustizia.it/uffici/info/030.htm
45 Italia/Italy
The Guardia di Finanza attaches the highest importance to international cooperation, in view of the need for ever-more effective means of combating international crime.This is particularly true in the financial sector, given the evidence that criminal organisations are increasingly interested in finding new and more ‘advantageous’ investment opportunities abroad.The Guardia di Finanza has therefore been actively engaged for some time in cooperating with its counterparts at international level, such as police forces, customs services, financial administrations and other investigating agencies, including Community ones. Alberto ZIGNANI The close working relationship which the Guardia di Finanza has always had with the European Anti- General Commandant Fraud Office (OLAF) is particularly relevant in this context. A Technical Protocol of Agreement was signed Guardia di Finanza with OLAF providing for a regular exchange of information and for coordination of their respective activities in areas of common interest.This cooperation has made it possible to achieve outstanding operational results.The work of OLAF’s Anti-Fraud Communicators Network (OAFCN) is also essential, because prevention is another aspect of the fight against fraud. Prevention also means informing the public about the measures taken and the cooperation between investigators at Community level with a view to protecting the financial interests of the European Union.
Alberto Zignani
Guardia di Finanza
The Guardia di Finanza is a police force under the direct authority of the Ministry of Economic and Financial Affairs.With a staff of approximately 65 000, it is organised along military lines and is an integral part of the national armed forces and law enforcement authorities. Its priorities include preventing, investigating and prosecuting tax evasion and financial offences, enforcing provisions of a political or economic nature and patrolling the seas in its financial police role. Its tax police function has always been the Guardia di Finanza’s foremost institutional priority.The fight against tax evasion has been gradually expanded to include all forms of illegal activity that are detrimental to the national budget or the European Union budget (financial sector) or to the legitimate economy (economic zone).
http://www.gdf.it
46 Italia/Italy
Economic and financial fraud in the Community context is a serious threat to the interests of the EU and therefore to our national interests.The social impact is such that the phenomenon must be addressed through coordinated action inevitably transcending national borders. For some time now the State Police have been cooperating closely with OLAF, and the upshot is an exchange of information that has proved particularly valuable. Such cooperation, aimed at improving initiatives to respond to the various types of crime against the Community’s interests, also aims to harmonise our respective institutional activities with a view to combating fraud and organised economic and financial crime. Joint investigations have made it Gianni De GENNARO possible to prosecute criminal gangs that are ever more capable of acting within highly profitable Chief of Police economic and financial circuits. Cooperation with OLAF has been particularly useful in the fight against Director-General forms of crime that have a manifestly high capacity for market penetration through the use of of Public Security increasingly sophisticated high-tech tools and through recourse to low-risk, high-yield activities.
Gianni De Gennaro
Polizia di Stato
The Department of Public Security, organised into central directorates and regional or local offices, some of them composed on a combined-forces basis, is tasked with: implementing policy on public order and public security; technical and operational coordination of the police forces; directing and administering the State Police; directing and managing technical support services; and meeting the general requirements of the Ministry of the Interior among other things.The department is headed by the Chief of Police, Director-General of Public Security. He is also in charge of the State Police, a national civilian force with general powers to secure public order and public security and with crime prevention and enforcement powers. Set up in 1852, it acquired its present structure with the reform legislation of 1981; it has staff with police functions and scientific and technical staff, the total being approximately 110 000. It is subdivided into police forces, inter-regional directorates and inter-regional, provincial and local offices (specialised units, mobile units, training institutes, flying squads, regional scientific police offices, telecommunications units, and vehicle fleet management units). http://www.poliziadistato.it
47 Kypros/Cyprus
The Cyprus police have always been concerned about communication issues.The communication strategy and policy of the police aims towards the enhancement of public awareness and confidence in police effectiveness and efficiency. Simultaneously, the maintenance and improvement of good relationships with our partners, internally and externally, is better achieved through communication.Taking into consideration recent global evolution and developments, we considered that the establishment of such communication networks would further assist our collective efforts for preventing and combating fraud Anastasios PANAGIOTOU and corruption throughout the European Union.Thus, the Cyprus police are ready and willing to support, Chief of Cyprus Police administratively and operationally, the OLAF Anti-Fraud Communicators Network and to share its experiences, with other counterparts on a mutual cooperation procedure.
Anastasios Panagiotou
Áóôõíïìßá Ê˝∂ñïõ
The Cyprus police have the authority to act throughout the territory of the Republic of Cyprus. They are responsible for the maintenance of law and order, preservation of peace, prevention and detection of crime, and apprehension of offenders.The Cyprus police are very sensitive in security matters; therefore, a large proportion of human resources and means have been devoted to this field.The police have constant and close cooperation with various institutions and agencies, in Cyprus and abroad, in order to combat criminality.The Police Fraud Office undertakes the responsibility for prevention, fight and investigation of fraud and corruption. Communication with the public is carried out by the Police Press and Public Relation Office, which works intensively to provide information and enlightenment to the public on police matters, through campaigns, lectures and the media.
http://[email protected]
48 Kypros/Cyprus
In recent years, the globalisation of economies and the rapid pace of technological change have dramatically affected the way businesses operate. Increasing speed of communication and cheaper and more sophisticated information processing technology is leading to new ways of doing business, making it easier for organisations to work across national boundaries, and increasing the number of business transactions. Criminal organisations are using more sophisticated ways of smuggling and of laundering their illegal profits. Revenues are also under increasing threat from tax evasion and more complex methods are being used. Society is also changing.There is growing demand for accountability in the public service. Businesses and Zeta EMILIANIDOU international travellers — whose numbers increase by the year — expect customs and tax administrations to Director carry out their work in ways that cause them the minimum delays and inconvenience.The public also has the Customs and Excise right to expect that they are protected in a more efficient manner than ever before from the threats posed by Department narcotics and other substances which are harmful to health and the environment.At the same time, public sector revenues must remain under tight control.The Cyprus Department of Customs and Excise is expected to meet these challenges and to achieve the best possible results. In its struggle to meet these challenges and provide facilitation to trade and industry, without however violating the national legislation, customs procedures and international conventions to which the Republic of Cyprus has committed itself, our department closely cooperates and will continue to cooperate with all competent authorities as well as OLAF.Finally, as a result of the decisions taken at the European Council meeting on 12 December 2002 in Copenhagen regarding enlargement of the EU with 10 new Member States, Cyprus, by its accession, will play a significant role by safeguarding, along with other members, the external borders of the EU, and thus protecting more effectively the EU interests. Zeta Emilianidou
Tì˚ìá Tåëùíåßùí êáé Åéäéê˛í Öüñùí ÊáôáíÜëùóçò
The Customs and Excise Department reports to the Ministry of Finance and has been in existence for more than 100 years.The department consists of the Customs and the VAT Service.The department’s vision is to transform itself into a modern organisation, fully compatible with the EU services. It will play its full part as a customs administration of the EU, and set an example, which others will wish to follow.The department aims to maximise the potential of its entire staff, employ innovative working practices, and utilise the latest technology, in pursuit of its vision.The mission of the department is: to protect society and the environment, and facilitate the improvement of the quality of life, by preventing illicit traffic in narcotics and other prohibited and restricted goods; to collect the revenues for which it is responsible; to facilitate legitimate trade and business; and to collect and analyse trade statistical data within its sphere of competence. http://www.mof.gov.cy/ce 49 Latvija/Latvia
Cooperation between Latvian Customs and the European Anti-Fraud Office (OLAF) is based upon the Fifth Protocol of the Agreement on Mutual Administrative Assistance in Customs Area concluded between the Republic of Latvia and the European Union, which was signed on 12 June 1995 and entered into force 1 February 1998.The most common form of practical cooperation is the processing of information requests received from OLAF followed by inspections made by Latvian customs officials, preparation of the answer to the request for information and responding to OLAF. On some occasions representatives of Karlis KETNERS OLAF have visited Latvia to participate in the investigations carried out by Latvian customs officers into Director-General matters of mutual interest.The representatives of OLAF have participated in such inspections as State Revenue Service observers and consultants.This cooperation is of vital importance to Latvia.Any kind of tax fraud taking place within one country or organised internationally is harmful to the development of Latvia and to the welfare of its people.This is why the fight against such crime is vigorous in Latvia. Of course, Latvia can undertake this alone. However, the best results can be achieved much faster if EU member countries and candidate countries join their efforts in this fight, thus achieving our goal of providing the guarantees of security and welfare to our people in a most effective way.
Karlis Ketners
The State Revenue Service (SRS) of the Republic of Latvia is a State administration institution operating under the supervision of the Ministry of Finance. It was established in 1994 by merging the State Finance Inspection Board and the Customs Department.The State Revenue Service has been tasked with implementing the State fiscal and customs policies, ensuring the protection of the State economic border and the collection of revenue to the State budget.Achieving voluntary timely assessment and collection of taxes, duties and other compulsory payments, thereby contributing to the economic and social well-being of Latvian people, is a major priority for the State Revenue Service today.The main tasks of the SRS are to ensure collection of State taxes, duties and other compulsory payments, administered by the State Revenue Service on the territory of Latvia and at the customs border.
http://www.vid.gov.lv
50 Lietuva/Lithuania
The principal functions of the Customs Criminal Service are to conduct operational activities to detect cases of smuggling and other related offences as well as to collect, assess and analyse information on trends in the spread of smuggling.When goods enter into the country and are sold there illegally, customs duties and other levies are not paid, thus the persons who evade these levies actually are deceiving the State. Smuggling does considerable harm to the State’s financial system, economy and residents. Moreover, profits earned from smuggling encourage the further spread of criminal activities. Officers of the Customs Criminal Service, which was established in January 2002, intercepted goods Aidenas KARPUS brought illegally across the State border for a total value of approximately LTL 26 million. In 2002, almost Director 127 million units of cigarettes, approximately 6 tonnes of tobacco, and narcotic and psychotropic Customs Criminal Service substances worth approximately half a million litas were intercepted. We are delighted with the joint work of the Customs Criminal Service and OLAF, the result of which is the seizure of over 25 million units of cigarettes.We must not only focus on prevention and the active fight against smuggling, but also on cooperation with colleagues from other countries so that fewer people are victims of crimes of this nature.
Aidenas Karpus
The key objectives of the Lithuanian Customs are the following: protection of the market and society, collection of customs duties and levies, prevention of customs offences as well as disclosure and investigation thereof. In 2002, the Lithuanian Customs collected LTL 3 139 billion of customs duties and levies, which accounted for 35 % of total budget revenue. Inspections of the economic and commercial activities of legal entities resulted in almost LTL 16 million of additional customs duties and levies being imposed last year. Considerable attention was also paid to the protection of intellectual property rights. In 2002, customs officials seized almost 128 thousand items that were produced in violation of intellectual property rights, which is almost four times as many as in 2001. http://www.cust.lt/index
51 Lietuva/Lithuania
Over the last few years, the Special Investigative Service (STT) was visited by OLAF officers a number of times. In aspiring to become a member of the EU, Lithuania has evaluated, analysed and amended various sectors with a view to future EU membership. Special attention has been paid to reducing corruption and preparing to safeguard EU Structural Funds from fraudulent acts and other illegal activities.This concern, and the fact that corruption and fraud are closely linked, has prompted us to seek contact with OLAF officials. Several meetings with them illustrate the mutual understanding and readiness Valentinas JUNOKAS for constructive and effective cooperation.With best regards to everybody fighting against fraud and Director corruption. Special Investigative Service Valentinas Junokas
The Special Investigation Service (STT) is an independent, specialised law enforcement agency responsible for the prevention, detection and investigation of corruption-related offences. STT is accountable to the President of the Republic and the Parliament. Its activities are supervised by the Prosecutor’s Office. In fulfilling its tasks of preventing and investigating corruption, STT carries out intelligence activities and conducts interviews and preliminary investigations in criminal cases. However, criminal investigation is not the only function of STT.It also collects, stores, analyses and summarises information about corruption and related phenomena, develops and implements corruption prevention measures, cooperates with other law enforcement bodies, and, last but not least, informs the general public about the phenomenon of corruption and techniques for curtailing it.
http://www.stt.lt
52 Luxembourg
The Grand Duchy of Luxembourg is a small country but because of its geographical location it is a transit country par excellence. Luxembourg therefore comes up against problems of international fraud more often than other countries. Cooperation with neighbouring countries’ customs authorities is accordingly particularly important, both regarding road traffic and regarding Luxembourg airport, which is the country’s only external border.The importance of this airport in customs terms is clear as it is one of the European Union’s busiest air freight terminals.The two-hour average turnaround time is extremely short. Without cooperation from neighbouring countries’ customs and prior information, efforts to detect fraud Marc SCHLOESSER would be seriously hampered. Cooperation with OLAF, and especially its Anti-Fraud Communicators Director-General Network (OAFCN), is an invaluable contribution to our efforts to combat international fraud.The creation Administration of synergies and exchanges of information advocated by OAFCN are indispensable here. of Customs and Excise
Marc Schloesser
Administration des douanes et accises
Apart from its general powers in matters of customs and excise and in collecting own resources for the Union, the Administration of Customs and Excise, which reports to the Ministry of Finance, was substantially expanded in 1993 when it was given national and international security functions.The Administration of Customs and Excise was given powers in matters ranging from transport to employment law, social law and the environment.This multitude of powers and good relations with the various ministries enables it to access up-to-date information on fraud trends. http://www.etat.lu/DO/index.htm
53 Magyarország/Hungary
The Hungarian National OLAF Coordination Bureau (the Bureau) has established cooperation with the Hungarian Customs and Finance Guard as well as with other institutions. In 2002 the biggest criminal case of cigarette smuggling in years was resolved by the Customs Guard.We have also undertaken joint operations with OLAF concerning alcohol smuggling and sugar transport. In both cases successful criminal investigations were initiated with the support of Hungarian customs experts. In the last years Hungarian customs guards have recovered drugs and smuggled computer equipment with a value of several million Anikó FAZEKAS euro. Head of Unit Hungarian OLAF Anikó Fazekas Coordination Bureau
Pénzügyminisztérium
The government of the Hungarian Republic fully endorses and is committed to the objectives of OLAF.In the framework of the government resolution of 2001, the government agrees to establish and develop controlled relations between Hungary and OLAF. The Ministry of Finance has been appointed as a single contact point, and coordination within the scope of cooperation is the responsibility of the Ministry.The Bureau began work in 2001 within the Legal Department in the Ministry.To support the multidisciplinary operation of the Bureau, the government established a working group, composed of members from the relevant authorities.The Bureau has three staff members.The aim of the Bureau is to establish operational relations with Hungarian partners as well as partners from Member States and candidate countries. Using all of the legal instruments, we fight for transparent financial processes without fraud or irregularities.
http://www.p-m.hu
54 Magyarország/Hungary
The main objective of the Hungarian Customs and Finance Guard is to strengthen cooperation with OLAF to fight against fraud and corruption. By exchanging information we have already carried out successful investigations together and at the request of OLAF officials relating to the post control of sugar consignments and alcohol smuggling. Our priority is to protect the financial interests of the Community and our country, which can only be achieved by close cooperation with international organisations and by benefiting from the exchange of experience and assistance offered through the OLAF network. János NAGY János Nagy Major General Customs and Finance Guard Commissioner
Certain tasks of the Hungarian customs administration are carried out by the Hungarian Customs and Finance Guard under the supervision of the Ministry of Finance.The Customs and Finance Guard has one of the most complex and efficient systems for controlling exports and imports as a result of the investigation and law enforcement activities undertaken to ensure economic growth as well as to repress the black economy. One of the main tasks of the Hungarian customs administration is to provide resources for the State budget, to perform the customs control of the goods and passenger traffic through the State borders and to impose and collect customs and other public charges.The Customs and Finance Guard plays a prominent role in law enforcement, crime prevention, the fight against money laundering and international terrorism as well as in preventing drug, spirit and cigarette smuggling.The Customs and Finance Guard assists other authorities and organisations to detect illegal activity. It performs detection and investigation of financial and customs offences falling within its competence, in particular urgent criminal investigations.The other main task of the Customs and Finance Guard is to control products subject to excise duty and to perform the relevant tax-related tasks.As well as controlling the production and trade of mineral oil, alcoholic drinks and tobacco products, the detection of illegal distribution and production of these goods is considered to be of fundamental importance. Maintaining good relations and cooperation with foreign customs administrations and various international organisations is one of our highest priorities. http://www.vam.hu
55 Malta
The Internal Audit and Investigations Directorate (IAID) has only existed since the year 2000, and has had responsibility for conducting financial investigations (as distinct from criminal investigations by the police) since June 2001. During this short span of time, it has completed investigations into six suspected cases of irregularities concerning government funds, but, to date, none of them have involved EU funds. In the case of Malta the performances of both internal audits and financial investigations by the IAID have not only proved to be complementary functions, but also highly efficient and effective in ensuring viable governance.The IAID, Pierre PACE as Malta’s interlocutor for OLAF (AFCOS Malta), is very much looking forward to working in conjunction with Director OLAF and all the other EU Member States on all aspects of combating irregularities, not only on a national, Internal Audit and but also on an international, basis, above all in the exchange of information and joint investigations regarding Investigations Directorate suspected cases of EU fraud. This ensures that the net around global fraudsters continually closes in, with the objective of ensuring that no hideouts do exist, hideouts which shroud covert activities against the euro and EU funds.Therefore, the IAID sees this initiative by OLAF,and OAFCN, as the proper and effective way forward to satisfy such important goals.To ensure effective cooperation, the IAID has set up a local network, with the participation of the police and customs authorities’ public relations departments.
Pierre Pace
Direttorat tal-Awditjar Intern u Investigazzjonijiet
The IAID is an independent public agency operating under the responsibility of the Cabinet Office of the Office of the Prime Minister. It is the operating arm of the Internal Audit and Investigations Board (IAIB), which is the national policy-making body for public internal audit and financial investigations.The Directorate’s vision is to provide government with a centralised, functionally independent and professionally competent appraisal, consulting and investigative function established within government to examine, evaluate, inspect, scrutinise and recommend on government activities as a service to government itself. Its primary function is twofold: (1) the performance of internal audit assignments in government departments and similar public agencies, (2) the execution of financial (administrative) investigations. Such functions will be regulated by formal legislation by the middle of 2003. Certain important issues discovered through the IAID’s work can also be referred to the Cabinet of Ministers for decision, if necessary.The IAID is also OLAF’s interlocutor in Malta and as a result has been designated as the very nucleus of a ‘virtual network’ — the Coordinating Committee (CC), where all the existing national inspection, audit, investigation and judiciary agencies effectively interrelate with each other.They freely exchange information and support each other to prevent and combat mismanagement, irregularities and fraud with regards to public funds and other funds that the Maltese government will be indirectly managing through its international obligations, such as EU funds. 56 Nederland/Netherlands
Fraud is not bound by national frontiers. Investigation services such as the FIOD-ECD therefore look beyond their borders and also cooperate at international level. Developments such as the enlargement of the European Union, removal of border controls and changes in the former eastern bloc countries create new opportunities for fraud and make international cooperation increasingly important. International cooperation generally takes the form of legal assistance: that is, the exchange of information on the basis of treaties. In the course of an investigation, the FIOD-ECD may need information from records held abroad or statements from witnesses based abroad. In those cases it can ask the foreign investigation Harry HAVERKAMP agencies to pass on the relevant information or statements, but it is also possible to assist directly in the investigations abroad. Conversely, the Dutch authorities may also receive requests or visits from other Chairman Management Team FIOD-ECD countries.To ensure proper supervision of companies and persons operating internationally, information exchange is essential. In the context of European cooperation, the European Anti-Fraud Office (OLAF) plays a pivotal role. OLAF can conduct independent investigations within the European Union. It also fulfils an important coordinating role, for instance arranging the coordination and harmonisation of fraud control methods within Europe.
Harry Haverkamp Belastingdienst
The Tax and Customs Administration is responsible for levying, collecting and enforcing national taxes. It also has a number of responsibilities in the field of economic and financial legislation. In this respect, the Tax and Customs Administration aims to encourage and stimulate citizens to fulfil their statutory obligations, for instance by providing detailed and accurate information and a reliable service. Even so, fraud is committed on a small and large scale.This is a loss for the government and for those citizens who do fulfil their obligations.The fight against fraud is also a major task for the Tax and Customs Administration as a law enforcement agency, in inspections as well as investigations.The FIOD-ECD is the investigation service of the Tax and Customs Administration.The FIOD-ECD is involved in law enforcement and, as a result, contributes to the fight against fiscal, financial and economic fraud through criminal proceedings; safeguarding a corruption-free professional and business world; the protection of the consumer; and the fight against organised crime. Inspection and detection are the core tasks of the FIOD-ECD. Inspections take place in the economic and financial field, detection in the field of economic, financial and fiscal fraud.These different forms of fraud often appear to go together. Because fiscal, economic and financial knowledge is thus combined within the Tax and Customs Administration, they can be deployed extremely effectively.The FIOD-ECD employs around 1 300 people.Together they conduct around 650 criminal investigations per year, of which around 90 % lead to one or more suspects being summoned to appear in court.The investigations uncover fraud totalling around EUR 450 million.The inspection teams carry out around 850 inspections per year. 57 http://www.douane.nl Österreich/Austria
Cooperation with OLAF started before Austria joined the European Union. In September 1995, together with OLAF, we were able to arrange the seizure of 60 million cigarettes in the Netherlands.We have stepped up cooperation since 1995, when Austria joined the EU, and the annual coordination meetings and ad hoc meetings are extremely useful to all those personally involved.Thanks to personal contacts, OLAF officials involve their Austrian counterparts in preparations for investigations. Moreover, the Austrian customs authorities have access to computerised import and export data which are not available in all Wolfgang NOLZ EU Member States.As a result, OLAF very often draws Austria into investigations of cases in which we Section Head are only marginally involved. Our close cooperation also includes the speedy exchange of information and Taxes and Duties Section access to aggregate statistical data on imports and exports via OLAF’s helpdesk. Case study: Ministry of Finance investigations into suspected export refund fraud. Over the last two years the Austrian customs authorities have been investigating suspected export refund fraud by a number of abattoir owners and firms of brokers based in Austria. Beef and pork which was supposed to be exported to Russia and for which applications for export refunds had been made failed to arrive at its destination or was diverted to other countries not subject to the refund system, or meat not eligible for refunds was exported to Russia. To circumvent high customs duties in Russia, some of the goods were smuggled in or declared as fruit or oils, and the customs clearance slips were forged. Searches carried out on the premises of Austrian brokers have led to the discovery of counterfeit Russian customs stamps.Austria has asked OLAF to inform the other Member States, as the information available suggests that similar cases of fraud are taking place in the other member countries.The Austrian customs authorities are in the process of extending their investigations; losses are currently estimated at between EUR 3 and 5 million, but it is impossible to put a figure on the likely total losses at this stage.
Wolfgang Nolz
Bundesministerium für Finanzen
The Anti-Fraud Department of the Austrian Ministry of Finance deals primarily with the following areas: cooperation and mutual official assistance with customs matters (at national and international level and within the World Customs Organisation); the third pillar of the Treaty on European Union; the Austrian Customs Information and Analysis Centre (ZIA); the anti-fraud information system; customs information systems; customs-related Internet crime and the Austrian customs authorities’ centre of expertise on the Internet and cybercrime; checks on the illegal employment of foreign workers; and public relations in the anti-fraud field.
http://www.bmf.gv.at
58 Polska/Poland
The Bureau for International Treasury Relations is part of the Polish governmental administration.We intend it to become a modern and efficient structure. Our respective administrations, OLAF and the Ministry of Finance, have a tough objective to accomplish — to protect the financial interests of the European Union. From the first day of accession, Poland is obliged to guarantee the same level of protection for the EU budget as for its own.We shall accomplish this task using the competencies, experiences and means of the Ministry of Finance as well as the support of other Polish ministries and institutions. In achieving this task, we are not alone, as we have a responsible and competent partner Wieslaw CIESIELSKI among the EU institutions. It is OLAF, the European Anti-Fraud Office. Secretary of State Ministry of Finance Wieslaw Ciesielski
Ministerstwo Finansów
The Bureau for International Treasury Relations is OLAF’s partner in Poland. It was established by Regulation No 102 of the President of the Council of Ministers of 30 August 2002, which amended Regulation (M.P.02.38.602) on the status of the Ministry of Finance.The Bureau is a part of the General Inspectorate of Treasury Control. In order to ensure the appropriate level of protection of the financial interests of Poland and the European Union, the Bureau, in compliance with the Ministry of Finance Regulations:
• coordinates activities and exchanges information related to safeguarding the financial interests of Poland and the European Union between control bodies and other competent services; • maintains ongoing contacts with OLAF and institutions of the Member States and candidate countries involved in the fight against fraud; • initiates, coordinates and supervises treasury control of EU non-refundable expenditure; • advises on drafts of legislation related to the expenditure of EU non-refundable funds; • identifies the training needs of the services within the General Inspectorate of Treasury Control. http://www.mf.gov.pl
59 Portugal
Fraud and tax evasion are a real scourge for modern-day tax authorities.They have serious repercussions for the budgets of both the Community and the Member States, while providing an illicit boost to the parallel economy and aggravating unfair competition.There is therefore an urgent need for international cooperation between customs authorities and other organisations, of which OLAF is the best example, to ensure that the fight against fraud and tax evasion is a practical and effective reality. Given the seriousness and complexity of the frauds perpetrated by criminal organisations, in particular those which Ana JORDÃO undermine public security, we also need to develop strategies at national level — ranging from closer Director-General cooperation between the different authorities charged with combating the various types of organised Customs and Excise crime to the use of risk management techniques and appropriate technical methods — thereby striving to maximise the effort on all sides.This is an arduous task requiring a constant effort on the part of the Portuguese customs administration, together with other customs authorities.We shall continue to focus on improving the cooperation referred to above, on training our officers and on acquiring the technical and logistical resources we need to attain the desired results in preventing and cracking down on fraud.
Ana Jordão
Alfândega
The Portuguese Directorate-General for Customs and Excise is the department of the Ministry of Finance tasked with exercising controls on the external Community border and on the national customs territory for tax and economic purposes and for the protection of society — covering in particular the fields of culture, the environment, and public health and safety — and with administering excise duties and the other indirect taxes falling within its remit. It also has the task of licensing imports and exports where this procedure is a legal requirement. Portuguese Customs has its own anti-fraud structure, which lays down the strategy to be adopted, carries out planning tasks and draws up and evaluates — at national level — the measures which specialised regional departments are called on to implement.As a branch of the criminal police, Customs plays an important part in investigating customs and tax offences which it itself detects.
http://www.dgaiec.min-financas.pt
60 Portugal
Cooperation between the GNR and OLAF (UCLAF, as it was known as) started in the mid-1990s and was strengthened and deepened particularly after 1996. In January of that year, following the seizure by the Tax Section of approximately 15 million cigarettes and the ship transporting them, the excellent level of cooperation between the two institutions enabled the reconstruction of the route taken by the cigarettes from their point of origin and uncovered a link with US tobacco companies, as the EU affirmed some years later. Cooperation continued with visits between the two institutions and joint initiatives, a notable example being the seminar on combating fraud linked with intra-Community movements of goods and Luis Manuel Ferraz the monitoring and surveillance of the external Community border, held in Lisbon in October 1996.This PINTO DE OLIVEIRA event involved the promotion and funding of staff training and technical assistance, as well as ongoing Major-General exchanges of information on cigarette and alcohol smuggling. In the operational field, the Tax Section was Commander-in-Chief (acting) responsible for the investigation which led to the dismantling in 2000 of the largest network responsible of the Republican National Guard for smuggling cigarettes into Portugal by sea. In 2001 the section wound up the largest investigation relating to alcoholic beverages ever conducted in Portugal, as a result of which 167 persons were charged with tax fraud; losses to Portugal and the EU were estimated at around EUR 65 million. Cooperation between the GNR and the EU bodies concerned with combating crime in general and tax and customs- related fraud in particular is an established fact which has now become a necessity rather than an aspiration. OLAF has a particularly important role to play here in creating synergies, bringing together objectives and experiences, and disseminating information on initiatives, results and other issues with an impact on public opinion through the OLAF Anti-Fraud Communicators Network (OAFCN).
Luis Manuel Ferraz Pinto de Oliveira
Guarda Nacional Republicana
The Republican National Guard (GNR), set up by the Decree of 3 May 1911, is a military security force responsible for internal security and criminal investigations and for preventing and combating tax and customs-related offences. Since 1993 it has included a special unit, the Tax Section, which is responsible for carrying out the GNR’s tax and customs-related duties throughout Portugal. http://www.gnr.pt
61 Portugal
It was at the end of the 1980s, after Portugal’s accession to the European Communities, that the Judicial Police began to pursue closer cooperation with the then UCLAF, with a view to improving the results of investigations into Community fraud which were beginning to emerge. During the 1990s, relations between the two organisations became closer, with the Judicial Police enjoying the informal — and always productive — access which it had sought to UCLAF. However, it was with the establishment of OLAF, an organisation with new specific powers on cooperation and coordination of investigations in the Adelino SALVADO economic and financial fields, that relations between the two entities were further strengthened, in the Director following three areas in particular: secondment of temporary officials from the Central Division of the Judicial Police Judicial Police, which investigates economic and financial crime, facilitating good relations between the two institutions; visible improvement in the results of the investigations carried out by the Judicial Police in close cooperation with OLAF (prosecutions and convictions in Portuguese courts); and financial investment by OLAF in technical resources aimed at combating economic and financial crime, particularly Community fraud.
Adelino Salvado
Polícia Judiciária
The Judicial Police was set up in 1945 by Decree Law No 35042 of 20 October. Under the institutional law which governs it, Decree Law No 275-A/2000 of 9 November, the Judicial Police is a higher criminal police force reporting to the Minister for Justice with responsibility for helping the judicial authorities in investigation, development and promotion of crime prevention, and investigation initiatives.The objective of the Judicial Police is to combat crime and, in particular, organised crime and highly complex and violent forms of crime, such as offences which require a national monitoring system. On top of its role in investigating and preventing crime, therefore, its function is to centralise information on crime at national level and related operational coordination, and to provide a link between the Portuguese authorities and international criminal policing organisations such as Interpol and Europol.
http://www.pj.pt
62 România/Romania
Our main objective is to implement effective cooperation with OLAF in fighting together against fraud. Only by exchanging information and experience between Romanian and OLAF’s specialists can we build a strong investigative structure. Consequently, we are committed to ensuring an equivalent and effective protection of both EU and Romanian financial interests.
Victor Ponta Victor PONTA Chief Prime Minister’s Control Corpul de Control al Guvernului Department
By Romanian Government Decision No 521 of 23 May 2002, the Prime Minister’s Control Department (PMCD) was designated as the sole contact institution with OLAF,responsible for the coordination of all activities relating to the protection of Romanian and EU financial interests. In order to perform its duties, after receipt of OLAF’s requests regarding possible irregularities and illegalities in the Community funds’ usage, PMCD carries out administrative investigations and puts an investigation report at OLAF’s disposal, specifying the facts established, the financial loss (if any), the findings and all required data and information. If any criminal facts relating to the management of EU funds are uncovered, the investigation report will also be transmitted to the Prosecutor’s Office.The Prosecutor then takes legal measures to seize and recover the monies involved, seek damages and hold the perpetrators criminally responsible.
http://www.pm-control.ro
63 Slovenija/Slovenia
Protecting public finance against all forms of misuse and fraud is one of the priorities of the Slovene government.A related task, which we approach very seriously, is protecting the financial interests of the European Communities. Close coordination of all national institutions involved in the fight against misuse and fraud and close cooperation with OLAF is therefore vital, particularly given the fact that international crime is becoming increasingly organised and aggressive.When Slovenia enters the EU, its frontier will become the external border of the EU, which requires especially good coordination with other Member Jurij MILATOVICˇ States and cross-border cooperation with neighbouring west Balkan countries. Undersecretary of State Head of Budget Supervisory Jurij Milatovicˇ Service Ministry of Finance
By its Decision of 4 July 2002, the government of the Republic of Slovenia appointed the Budget Supervisory Service (BSS) of the Ministry of Finance to AFCOS. At the same time, it established a task force for protection of the financial interests of the EC and the fight against fraud, including the customs administration, tax administration, Foreign Exchange Inspectorate, Office for Prevention of Money Laundering, Office of Criminal Police of the Ministry of the Interior, Ministry of Justice, Office for the Prevention of Corruption of the Government, Public Prosecutor’s Office and the BSS.
The BSS is the national authority in charge of development and coordination of the public internal financial control system (PIFC), independent financial control of EU budgetary funds and control of the State budget. It was established in 1995 and reformed in 1999 in accordance with new needs as a result of Slovenia’s accession process to the EU.The BSS has since its establishment closely cooperated with the European Commission in the field of the PIFC and control of European pre-accession funds. Ever since it assumed the function of AFCOS, the BSS has been enhancing its cooperation with OLAF and coordinating the AFCOS task force. Among other institutions, the customs administration of the Republic of Slovenia has cooperated with OLAF since 1997 on the basis of an interim agreement and since 1999 on the basis of Protocol 5 on ‘Mutual assistance between administrative authorities in customs matters to the agreement between the Republic of Slovenia and the EU’.This cooperation mainly covers illegal trafficking of cigarettes, textiles, sugar, butter, olive oil and pirated trademark goods. It is based on mutual assistance through the exchange of all important information and documents.The Office for Prevention of Money Laundering also works with OLAF,particularly as regards criminal offences of laundering the proceeds of cigarette and alcohol smuggling.
It is our belief that by working closely together we will be successful in preventing, discovering 64 and punishing different forms of irregularities and fraud in public finance.
http://www.sigov.si/mf/slov/nadz_proracuna/sektor.htm Slovensko/Slovakia
From its establishment, the Central Contact Point Department for OLAF in Slovakia has conducted a number of administrative investigations based on concrete proposals, as well as administrative investigations in cooperation with the investigators of the European Anti-Fraud Office. In the course of these activities, the department has cooperated with the European Anti-fraud Office and informed it about outcomes and results. During this year, the Central Contact Point Department conducted, in cooperation with the Control Section of the Office of the Government, an audit of the efficiency of twinning projects carried out by selected beneficiaries of such type of foreign aid.The department has supervised this audit. Draga INOVECKA Director of Unit Draga Inovecka Central Contact Point Department for OLAF in Slovakia Office of the Government of Slovakia In the period before the accession of Slovakia and other pre-accession countries to the European Union, the protection of financial interests becomes even more pressing.The transition period opens the way for active and close cooperation between the pre-accession countries and the European Commission in the protection of financial interests. The Central Contact Point Department for OLAF in Slovakia was established on 1 January 2002 as a department within the Control Section of the Office of the Government of Slovakia by Government Decision No 1133 of 28 November 2001.To create the organisational structure it was necessary — in compliance with Article 2, part 2, of the Slovakian Constitution — to establish a legal framework for the operations of the department in the protection of financial interests of the European Communities, in accordance with Communities’ legislation. For this purpose an amendment to Act No 10/1996 on control in State administration as amended was adopted, which was published in Official Journal No 461 and came into force on 1 September 2002. In compliance with Article 2, part 2, of this amendment, the Office of the Government of Slovakia conducts, pursuant to a governmental decision, supervision of the efficient use of State budget funds dedicated to the fulfilment of the tasks of the State administration including finance provided from abroad. Referring to the abovementioned provision, the Office of the Government fulfils tasks relating to the control and protection of the financial interests of the European Communities and cooperates with the European Anti-Fraud Office for this purpose (Article 3, paragraph 3). Therefore, the European Anti-Fraud Office and the Office of the Government of Slovakia concluded the arrangement in the form of an exchange of letters concerning cooperation in the fight against fraud and other irregularities, which have a negative impact on the Communities’ financial interests. This cooperation arrangement is applied as from 15 September 2002. While respecting the position of other State bodies, the Central Contact Point Department for OLAF in Slovakia established, for purposes of cooperation on the protection of the Communities’ financial interests, an anti-fraud coordinating structure (AFCOS).The AFCOS structure consists of representatives of the Supreme Audit Office, the Public Prosecution Office (which signed an agreement on cooperation with the Office of the Government), the Ministry of Finance (National Fund, Financial Control Department and Internal Audit Department), the Public Procurement 65 Office, the Ministry of the Interior, the Tax Directorate and the Customs Directorate. http://www.vlada.gov.sk/olaf Suomi/Finland
According to international reports, Finland is one of the least corrupt countries in the world. Finland enjoys a peaceful and stable society and its people place a high value on honesty and law-abiding behaviour. In a country like this, fraud involving EU resources has so far not been a serious problem. Finland joined the EU in 1995. Since then the police have had only a few cases to handle in which EU monies have been fraudulently diverted or otherwise misappropriated.The Finnish police have made crime prevention one of their top objectives. In the fight against EU fraud, the NBI has had positive Rauno RANTA results in providing training for the agencies whose job it is to channel EU assistance. Staff have been Chief trained to adopt a critical stance towards applications for assistance and to keep an eye out for any National Bureau of evidence of attempts to defraud. Monitoring of how the resources granted are used has also been Investigation (NBI) stepped up. So far Finland has not seen any of the large-scale crimes that OLAF is responsible for handling. However, it is clear that international crime is looking to get a foothold in Finland too. At the moment Finland’s eastern and southern borders are also part of the external border of the EU. Once our southern neighbour, Estonia, joins the EU in 2004 along with the other new members, Finland’s southern border will become an internal border open to EU citizens.This will undoubtedly have repercussions on the crime situation in our country too. Through OLAF we are able to receive and pass on information that helps us in our job of combating serious crime.
Rauno Ranta
Keskusrikospoliisi
Finland has a single police organisation, which, unlike in many other EU countries, operates under the direction of the Ministry of the Interior.The organisation comprises both district police departments that operate locally and specialised units that operate nationally. Another difference between the system in Finland and the system in many other countries is that the pre-trial investigation of offences is headed by a police officer rather than by a prosecutor. It is not until the pre-trial investigation is complete that the case goes to the prosecutor, who is under the authority of the Ministry of Justice.The National Bureau of Investigation (Keskusrikospoliisi) operates nation-wide. Its primary job is to combat serious crime, investigate the offences involved in it, and forward its findings to the prosecutor for charges to be considered. It has special responsibility for combating professional and organised crime and crime with international connections.The NBI is Finland’s national centre for both criminal intelligence and international criminal investigation operations. Finland’s only forensic laboratory, the Rikostekninen Laboratorio, operates in conjunction with the NBI.
http://www.poliisi.fi 66 Suomi/Finland
Finnish Customs (Suomen Tulli) has been working closely with OLAF and its predecessor UCLAF ever since Finland joined the EU in 1995. OLAF’s role has proved to be particularly important in the coordination between different countries’ law enforcement authorities in investigating cross-border crime affecting Community resources. Organised criminal groups have been effectively exploiting the opportunities provided by Europe’s internal borders and it would be difficult for individual countries to combat these activities without a fraud prevention unit outfit like OLAF. OLAF’s importance has been particularly apparent in the fight against cigarette smuggling, which in recent years has proved to be one Tapani ERLING of the most challenging areas of crime to address throughout the EU. OLAF has an important role in General Director developing and maintaining the EU’s customs information systems. In its daily work Finnish Customs Customs increasingly relies on the messaging and notification systems administered by OLAF. OLAF has also helped Finnish Customs with the development and acquisition of new monitoring technology.The use of standard procedures and equipment throughout the EU has also been promoted and OLAF has played an important part in the practical organisation of joint inspection operations by customs authorities. Finnish Customs is keen for OLAF to form an even more effective support unit in the future with the ability to coordinate measures taken by Member States’ authorities to combat organised crime. Here the biggest challenge for OLAF and the Member States will be the enlargement of the European Union and the need to involve the new Member States in anti-fraud work and in the common procedures used in it.
Tapani Erling
Suomen Tulli
Finnish Customs is an operationally independent national authority under the Ministry of Finance. Its job is to supervise legal flows of goods, track down unlawful ones, and take the appropriate action as required by national and international rules. It collects any taxes, charges and duties that are payable, helps legal foreign trade to run smoothly, and protects society from the smuggling of drugs and other dangerous substances and from economic crime. For the purposes of crime prevention, Customs works in close cooperation with other law enforcement authorities, such as the Finnish police (Poliisi) and the Frontier Guard (Rajavartiolaitos), and its remit also includes the pre-trial investigation of customs offences. Finnish Customs comprises the National Board of Customs (Tullihallitus),the Customs Laboratory (Tullilaboratorio) and five district customs offices. http://www.tulli.fi
67 Sverige/Sweden
In the wider field of irregularities, the Swedish National Economic Crimes Bureau (EBM) is responsible for coordinating national measures against misuse and other irregular and inefficient management and use of EU-related funds in Sweden. In addition to this, EBM promotes collaboration with national authorities in charge of ex-ante and ex-post check, in order to increase the awareness of the risks of fraud among the officers who perform this kind of check. EBM is also designated by the Swedish government as the national contact point for OLAF. EBM therefore assists OLAF and national authorities Rolf HOLMQUIST with specific contact points and helps to speed up the process when someone has a question for their Director-General and counterpart in another country.The cooperation with OLAF and what we can learn from each other is of Chief Prosecutor great value to us.We believe it is important to have a close mutual contact. Our more complex Swedish National Economic investigations practically always require international cooperation. Crimes Bureau
Rolf Holmquist
Ekobrottsmyndigheten (EBM)
The Swedish National Economic Crimes Bureau, created in 1998, is a law enforcement agency within the Swedish prosecution system and is responsible for the fight against economic crime in the metropolitan regions. EBM represents a new concept and operates directly under the Ministry of Justice.The staff amounts to about 390 people and is composed of prosecutors, police officers, economic investigators, other specialists and administrative staff who work together in project teams. EBM works in close cooperation with inter alia the tax administration and customs, which can also second additional staff to EBM. EBM is the sole law enforcement body in Sweden dealing with cases of fraud against the Community’s financial interests.
http://www.ekobrottsmyndigheten.se
68 Sverige/Sweden
In Sweden, the exchange of information on suspected customs fraud and irregularities within the Union is a priority. Since Sweden’s accession in 1995, we have earmarked resources for the discharge of all mutual assistance duties, i.e. the mutual assistance notices that OLAF issues to member countries.The EU’s complex regulatory framework for imports and exports makes major demands of customs services and, of course, of economic operators as well. For us, it is vital that the proper customs duties should be charged and that competitive neutrality should be maintained so that companies duly observing the law are not exposed to unfair competition. Corporate infringements of the law and criminal activities must be Kjell JANSSON prevented, detected and prosecuted with all the means available to us under Community and national Director-General law. OLAF has now extended its activities to cases of suspected fraud and, in our view, we should Customs and Excise Agency increasingly focus on large-scale cases.An increasing number of large-scale cases have in fact been recorded.This means that we are currently working on a large number of cases that eventually have major economic consequences.The common customs information system is now operational and the Swedish customs authorities have prepared for the introduction of the anti-fraud information system and the customs information system (CIS) into the national customs network. OLAF, guardian of the Community law aspects of the CIS, plays an important role in the technical side and in the operation and further development of the system.The CIS will undoubtedly bring us closer together in information terms and provide an improved framework for joint actions against fraud in the Union, wherever perpetrated. Over the years, OLAF has assisted Sweden and other Member States with aid and joint financing for the acquisition of certain items of technical equipment.We feel this aid to be crucial for the development of our technology and methodology. It has allowed us to develop our skills and effectiveness in customs work at both national and Community levels.This is a necessity if the police and customs authorities in the EU are to cooperate effectively in combating crime by means that include compatible data systems for addressing cross-border crime.
Kjell Jansson
Tullverket
The Customs and Excise Agency has two main objectives: one is to assess and collect customs duties,VAT and other taxes and duties payable on imports and exports of goods; the other is to monitor and check the transport of goods to and from Sweden so as to ensure compliance with import and export rules. http://www.tullverket.se
69 United Kingdom
With the increasingly international nature of crime, the United Kingdom is fully committed to working with other Member States, and OLAF is a key element in enabling us to work collaboratively in the international arena. OLAF has a unique position in the centre, providing expertise and resources. We contribute to this expertise and have staff permanently attached to OLAF. Apart from working jointly on casework of mutual interest, participating in operations where necessary, we also provide regular updates of tactical intelligence for OLAF to develop and share with our EU colleagues. Membership Richard BROADBENT of the OLAF Anti-Fraud Communicators Network (OAFCN) enables us to coordinate efforts to educate Chairman and inform the public and media to gain their support and assistance in the fight against fraud. HM Customs and Excise This enables us to present an EU-wide picture reflecting the international nature of fraud.
Richard Broadbent
HM Customs & Excise
HM Customs and Excise is a coherent, dynamic organisation with a number of key roles within UK law enforcement.They include protecting society by combating drug trafficking and enforcing other prohibitions and restrictions.We protect UK and EU revenue from crime against, and non- compliance with, the VAT,excise and customs regimes administered by us.We are a leader in financial crime investigations and intelligence — tackling money laundering and seizing the proceeds of crime for maximum impact on criminal activity in the UK.
We are an intelligence-led organisation, using increasingly sophisticated methods, and aim to use our people and equipment to best effect, maximising our impact against the criminal and non- compliant fraternity.We analyse information on movements of goods and criminals using the latest technology. HM Customs and Excise is unique in the UK in having powers to gather intelligence, detect, investigate and prosecute.We are one of the largest national intelligence and investigation agencies confronting criminal threats to the UK and do so with the assistance of other UK law enforcement bodies.
http://www.hmce.gov.uk
70 United Kingdom
The industrial, technological and commercial activities of the Member States of the European Union constitute an enormous economic powerhouse.Wherever wealth is generated, criminals are attracted to abuse and evade lawful and ethical practice.The fight against fraud is a large task. National anti-fraud agencies work within their own jurisdictions and within their own laws to investigate and prosecute those who commit fraud. However, criminals are not constrained by national borders so it is essential that agencies in each member country collaborate. Most cases investigated by the Serious Fraud Office have an international element, so working closely with our European partners is extremely important in Robert WARDLE achieving success.The agencies involved, whether they are the judiciary, the police, government officials or Director regulators, are doing more to meet today’s threats.They are building the platform for protecting the Serious Fraud Office interests of future generations of the Community. I commend the work being undertaken by OLAF and its contribution to fighting crime. Good lines of communication exist between our two organisations. I also welcome the efforts by OLAF to raise awareness throughout the EU, principally through the media, that there is a common interest to prosecute fraud wherever it is found.
Robert Wardle
Serious Fraud Office
The Serious Fraud Office (SFO) is the UK investigation and prosecution agency responsible for examining the largest and most complicated cases of fraud. Examples include investment fraud, banking fraud, commercial corruption, fraud committed against corporations or shareholders in the private sector and on local and national government.The SFO is also involved in investigating certain types of cartels.The police forces throughout the UK regions provide investigation support to the SFO.The SFO also conducts investigations in its jurisdiction on behalf of foreign anti-fraud agencies seeking evidence in the UK for their cases.
The legal powers and the operational methods of the SFO have been devised to focus especially on major fraud and also where the case is of major public concern or national interest.Therefore the number of cases investigated by the SFO is relatively small, but because of their ‘sum at risk’ assessment they are high-value frauds. http://www.sfo.gov.uk
71
Conclusion
The fight against transnational financial However, the protection of the crime and corruption that is harmful to Community’s financial interests also Community interests, and in particular requires the European public to be kept Europe’s public finances, is a long-term informed.They must know about the project. It requires close, regular threats to Community interests so that transnational cooperation between all they can become involved.The European the parties concerned.This cooperation Anti-Fraud Office is fully engaged in the is the cornerstone of any anti-fraud task of raising the awareness of the policy if it is to be effective and European public and to this end has coordinated across the whole of the created the Anti-Fraud Communicators European Union. It is being put into Network. practice by exchanging experience and operational and strategic information, sharing the resources available, and coordinating action on the ground.
73 The legal s ituation
IMPLEMENTATION OF THE BUDGET PROTECTION OF FINANCIAL Article 2 INTERESTS Article 274 of the EC Treaty 1.The Office shall exercise the Commission’s Council Regulation (EC, Euratom) powers to carry out external administrative The Commission shall implement the budget (...) No 2988/95 of 18 December 1995 investigations for the purpose of strengthening the on its own responsibility and within the limits of fight against fraud, corruption and any other illegal the appropriations (...). Member States shall Article 1 activity adversely affecting the Community’s cooperate with the Commission to ensure that financial interests (...).The Office shall be the appropriations are used in accordance with 2.‘Irregularity’ shall mean any infringement of a responsible for carrying out internal the principles of sound financial management (...). provision of Community law resulting from an act administrative investigations (...). or omission by an economic operator, which has, or would have, the effect of prejudicing the 2.The Office shall be responsible for providing the FIGHT AGAINST FRAUD general budget of the Communities (...). Commission’s support in cooperating with the Member States (...). Article 280 of the EC Treaty Article 2 4.The Office shall be responsible for the preparation 1.The Community and the Member States shall 1.Administrative checks, measures and penalties of legislative and regulatory initiatives (...). counter fraud and any other illegal activities (...) shall be effective, proportionate and dissuasive affecting the financial interests of the Community so that they provide adequate protection for the 6.The Office shall be in direct contact with the (...) through measures (...) which shall act as a Communities’ financial interests. police and judicial authorities. deterrent and be such as to afford effective protection in the Member States. Article 7 7.The Office shall represent the Commission, at service level, in the forums concerned (...). 2. Member States shall take the same measures to 2. Community administrative measures and counter fraud affecting the financial interests of penalties may be applied to the economic Article 3 the Community as they take to counter fraud operators referred to (...) who have committed affecting their own financial interests. the irregularity.They may also apply to persons The Office shall exercise the powers of who have taken part in the irregularity and to investigation (...) in complete independence. 3. (...) the Member States shall coordinate their those who are under a duty to take responsibility Regulation (EC) No 1073/1999 of the action aimed at protecting the financial interests for the irregularity or to ensure that it is not European Parliament and of the Council of the Community against fraud. (...) they shall committed. of 25 May 1999 — Council Regulation (EC) organise, together with the Commission, close No 1074/1999 of 25 May 1999 and regular cooperation between the competent Article 9 authorities. (5) Whereas the responsibility of the Office (...) 2. In addition, (the Commission) may carry out extends beyond the protection of financial 5.The Commission, in cooperation with Member checks and inspections on the spot under the interests to include all activities relating to States, shall each year submit to the European conditions laid down in the sectoral rules (...). safeguarding Community interests against Parliament and to the Council a report on the irregular conduct liable to result in administrative measures taken (...). OLAF’S POWERS or criminal proceedings. Decision 1999/352/EC, ECSC, Euratom Article 1 of 28 April 1999 1. In order to step up the fight against fraud, Article 1 corruption and any other illegal activity affecting the financial interests of the European A European Anti-fraud Office (OLAF), hereinafter Community, the European Anti-Fraud Office (...) referred to as ‘the Office’, is hereby established. shall exercise the powers of investigation (...). conferred on the Commission (...). 74 2.The Office shall provide the Member States Article 8 Article 7 with assistance from the Commission in organising close and regular cooperation between 1. Information obtained in the course of external 2.Where necessary, it shall be for the Member their competent authorities in order to investigations (...) shall be protected by the States, at the Commission’s request, to take the coordinate their activities (...).The Office shall relevant provisions. appropriate precautionary measures under contribute to the design and development of national law, in particular in order to safeguard methods of fighting fraud (...). Article 11 evidence. 1.The Supervisory Committee shall reinforce the 3.Within the institutions, bodies, offices and Article 9 agencies (...) the Office shall conduct Office’s independence by regular monitoring of administrative investigations for the purpose of: the implementation of the investigative function. Where the economic operators (...) resist an on- the-spot check or inspection, the Member State -- fighting fraud, corruption (...) investigating to 2. It shall be composed of five independent outside persons (...). concerned, acting in accordance with national that end serious matters (...) such as to constitute rules, shall give Commission inspectors such a dereliction of the obligations of officials (...). Article 12 assistance as they need to allow them to Article 2 discharge their duty in carrying out an on-the- 2. (...) After consultations with the European spot check or inspection. (...),‘administrative investigations’ (...) shall mean Parliament and the Council, the Commission shall all inspections, checks and other measures appoint the Director. undertaken by employees of the Office in the COOPERATION WITH THE 3. (...) If the Director considers that a measure MEMBER STATES performance of their duties (...). taken by the Commission calls his independence Article 3 into question, he shall be entitled to bring an Council Act of 19 June 1997 drawing up action against his institution before the Court of the Second Protocol of the Convention The Office shall exercise the power conferred on Justice. on the protection of the European the Commission (...) to carry out on-the-spot Communities’ financial interests inspections and checks in the Member States and OLAF’S POWERS OF INVESTIGATION (...) in third countries. Article 7 Council Regulation (Euratom, EC) Article 4 No 2185/96 of 11 November 1996 1.The Member States and the Commission shall cooperate with each other in the fight against 1. (...) internal investigations shall be carried out (7) Whereas (...) owing to the scale of fraud, fraud, active and passive corruption and money subject to the rules of the Treaties (...). which is not confined to one country and laundering. Article 6 frequently involves organised rings (...) (the fight against fraud) cannot (...) be fully realised by the To that end, the Commission shall lend such 1.The Director of the Office shall direct the Member States alone and can therefore be better technical and operational assistance as the conduct of investigations. achieved at Community level. competent national authorities may need to facilitate coordination of their investigations. (...). 6.The Member States shall ensure that the Article 2 competent authorities (...) give the necessary support to enable the Office’s employees to fulfil The Commission may carry out on-the-spot checks COOPERATION their task. and inspections (...) for the detection of serious or WITHTHE INSTITUTIONS transnational irregularities or irregularities that may Article 7 involve economic operators acting in several Interinstitutional Agreement of Member States or where, for the detection of 25 May 1999 concerning internal 1.The institutions, bodies, offices and agencies irregularities, the situation in a Member State investigations by the European shall forward to the Office without delay any requires on-the-spot checks and inspections to be Anti-Fraud Office (*) information relating to possible cases of fraud or strengthened (...) in order (...) to ensure an corruption (...). equivalent level of protection within the Community. 75 (*) This agreement was signed by Parliament, the Council and the Commission.They invited the other institutions, bodies, offices and agencies to adhere to the Interinstitutional Agreement and adopt the common arrangements in accordance with the model decision annexed thereto. Contacts in OLAF
Director-General Directorate A — Franz-Hermann Bruener Policy, legislation and legal affairs Tel.(32-2) 29-69063 Director Assistant ‘Policy’ Harald Spitzer Claude Lecou Tel.(32-2) 29-91633 Tel.(32-2) 29-57736
Assistant ‘Operations’ General coordination and enlargement Nicholas Revill Adviser Tel.(32-2) 29-50188 Luc Schaerlaekens Internal audit and evaluation Tel.(32-2) 29-65059 Brendan O’Connor Tel.(32-2) 29-67736 A.1. Legislation, legal affairs and relations with other institutions; Data protection officer protection of the euro Louis Smeets Lothar Kuhl Tel.(32-2) 29-60688 Tel.(32-2) 29-63925 0.1.Administration, human resources and budget A.2.Work programmes, reports Paolo Millich and Consultative Committee Tel.(32-2) 29-54410 Catherine Vieilledent-Monfort (*) Tel.(32-2) 29-92162 0.2. Communication, public relations and training coordination A.3. Customs, indirect taxation Spokesman Alessandro Butticé and trade policies: coordination Tel.(32-2) 29-65425 of anti-fraud legislation, administrative and financial follow-up 0.3. External relations and support for Joaquim Geraldes Pinto candidate countries Tel.(32-2) 29-50823 François Beullens (*) Tel.(32-2) 29-57911 A.4.Agriculture and structural actions; 0.4. Magistrates, judicial advice and anti-fraud legislation, administrative follow-up and financial follow-up 76 Joaquín González González Eddy Weyns Tel.(32-2) 29-91466 Tel.(32-2) 29-51134
(*) Acting A.5. Direct expenditure; anti-fraud Directorate C — Intelligence, legislation, administrative operational strategy and financial follow-up, recovery and information technology Johan Khouw Tel.(32-2) 29-95946 Director Nicholas Ilett Directorate B — Tel.(32-2) 29-84986 Investigations and operations C.1. Intelligence, strategic assessment Director and analysis Alberto Perduca Wolfgang Hetzer (*) Tel.(32-2) 29-58508 Tel.(32-2) 29-94992
Internal investigations, direct C.2. Information technology expenditure and structural actions Harald Sonnberger Adviser Tel.(32-2) 29-55245 Paul Lachal Roberts (*) C.3. Operational intelligence: Tel.(32-2) 29-98514 information and technical support Adviser Mika Makela Maria Rosa Sà Tel.(32-2) 29-58785 Tel.(32-2) 29-93061 European Anti-Fraud Office (OLAF) Adviser Johan Vlogaert (*) Postal address: Tel.(32-2) 29-98766 European Commission B-1049 Brussels External investigations and operations Office address: Adviser ‘Agriculture’ Elisabeth Sperber Rue Joseph II 30 Tel.(32-2) 29-59574 B-1000 Brussels Tel.(32-2) 29-52629 Adviser ‘Customs’ Fax (32-2) 29-98101 Thierry Cretin (*) E-mail: [email protected] Tel.(32-2) 29-98768 Adviser ‘Cigarettes, alcohol, mineral oils and VAT’ Ian Walton-George 77 Tel.(32-2) 29-95247
(*) Acting kg311264CEEcover 7/01/04 9:03 Page 2
OLAF i mage, video and publication banks M embers of OAFCN (OLAF Anti-Fraud Communicators Network) • OLAF: Europe and the rule of law versus international fraud (2001)
Ref. I-035625 ■ BALGARIJAˇ /BULGARIA — Ministry ■ LIETUVA/LITHUANIA — Customs Criminal of the Interior, Boryana Boteva Service, Henrika Rukseniene — Criminal This video presents the objectives and working methods and principles of the European Anti-Fraud Office (OLAF) Service for Financial Investigation ■ BELGÏE/BELGIQUE/BELGIUM — Customs of the Ministry of the Interior, on the basis of facts and first-hand accounts. It also describes the evolution of transnational crime and fraud and Excise Administration, Lieven Muylaert, Julita Statutaite — Special Investigation to the detriment of the Community budget. Luc de Somere — Public Prosecutor’s Service, Elena Martinoniene Office, Court of First Instance, Brussels, Jos Colpin — Federal Prosecutor’s Office, ■ LUXEMBOURG — Customs and Excise, • OLAF: Operation Bananas (2002) Lieve Pellens — Federal Police, Els Cleemput Henri Welter ■ MAGYARORSZÁG/HUNGARY — Ministry Ref. I-040414 ■ Cˇ ESKÁ REPUBLIKA/CZECH REPUBLIC — Public Prosecutor’s Office, Pavel Zeman of Finance, Erika Törö — Customs This video presents an exceptional case of fraud against the economic and financial interests of the European Union and Finance Guard, Jeno Sipos ■ DANMARK/DENMARK — National Customs ■ MALTA — Internal Audit and Investigations and illustrates the cooperation which exists between the Member States and OLAF.It describes the value added and Tax Administration, René Andersen Directorate, Renzo Farrugia by OLAF’s investigators, particularly in relation to the Community regulations, the transnational operational approach, ■ EUTSCHLAND ERMANY D /G — ■ NEDERLAND/NETHERLANDS — Investigation the multinational background of its investigators and their financial and judicial expertise. Zollkriminalamt (ZKA), Leonhard Bierl, Service of the Tax and Customs Wolfgang Schmitz Administration, Kees Nanninga, Renée Wesdorp — Customs Intelligence Centre, • Cigarette smuggling (image bank for the media, 2000) ■ EESTI/ESTONIA — Central Criminal Police, Anu Adra — Ministry of Finance, Bram Van der Windt Ref. I-030518 Annika Loigu — Customs, Marke Tarmo ■ ÖSTERREICH/AUSTRIA — Tax and Customs Department, Ministry of Finance, Images of cigarette production, checks and inspections by the Italian Guardia di Finanza in cooperation with OLAF ■ ELLADA/GREECE — Directorate-General Karin Grundböck of Customs and Excise, Ministry of inspectors in the ports of Ancona and Bari and at the Italian–Swiss border. It illustrates the work done by OLAF Economic Affairs and Finance, Evi Venizelou ■ POLSKA/POLAND — Ministry of Finance, Jaroslaw Skowronski to combat cigarette smuggling by sea and land routes in southern Italy. ■ ESPAÑA/SPAIN — Agencia Tributaria, Amparo Estrada, Ignacio Regueiro Angui — ■ PORTUGAL — Directorate-General for Guardia Civil, Arturo Cuervo — Policia Customs and Excise, Nelson Coelho — • Alcohol smuggling in Finland (image bank for the media, 2001) Nacional, José Maria Seara Ruiz Guarda Nacional Republicana, Brigada Fiscal, Raúl Maia Pires — Judicial Police, Ref. I-03484 ■ FRANCE — Douanes et droits indirects, Ana Mourao Corinne Cleostrate, Frederic Jegu — Illustration of cooperation between Finnish customs and OLAF: checks at borders between Finland and Russia, Gendarmerie nationale, Jean-Louis Sage ■ ROMÂNIA/ROMANIA — Prime Minister’s in the north and the south of the country, and at the border between Finland and Norway. Control Department, Victor Ponta, ■ IRELAND — Department of Agriculture Ana Luiza Coman and Food, Walsh Michael — Garda ■ SLOVENIJA/SLOVENIA — Budgetary Control Orders to the Commission by e-mail: [email protected], tel. (32-2) 29-99005 or fax (32-2) 29-99012. Síochána, John Farrelly — Revenue Service, Ministry of Finance, Irena Kure Commissioners, David Coleman Terms of use:Acknowledge ‘European Commission Audiovisual Library’ as source.These image and video banks are produced for information purposes ■ SUOMI/FINLAND — Head of the National and may be used free of charge for non-commercial purposes in information programmes. For use in other programmes, consult the European ■ ITALIA/ITALY — Agencia delle Dogane, Bureau of Investigation, Tuula Kyren — Guido Zaccardi — Carabinieri, Vincenzo Commission Audiovisual Library. No images may be sold or assigned to third parties in any form whatsoever without prior authorisation Customs, Hannele Ahokas — Police Conte, Roberto Riccardi — Guardia di Department, Ministry of the Interior, from the European Commission Audiovisual Library. Finanza, Francesco Attardi, Massimiliano Jukka Hämäläinen Giua — Polizia di Stato, Roberto Sgalla, Mario Viola ■ SVERIGE/SWEDEN — Swedish National • OLAF — European Anti-Fraud Office, 2002 Economic Crimes Bureau, Eva-Lisa ■ KYPROS/CYPRUS — Department of Lennstrand — National Customs ISBN 92-828-9432-0 — Europe and the rule of law versus international fraud Customs and Excise, Niki Hadjiyianni, Administration, Lars Andren Lambros Economides 79 ■ UNITED KINGDOM — HM Customs • OLAF — Anti-Fraud Communicators Network, 2002 ■ LATVIJA/LATVIA — Tax Administration, and Excise, Peter Rose, Elaine Graham, Dita Klavina — Financial Police, Gill Stevens — Serious Fraud Office, Information as a means of prevention — A service for the European citizen Kaspars Berkis David Jones kg311264CEEcover 7/01/04 9:03 Page 1 916 OB-52-03-085-EN -C
The f ight against fraud and transnational crime: http://europa.eu.int/olaf OLAF and international cooperation
ISBN 92-894-5606-X
EUROPEAN EUROPEAN COMMISSION ANTI-FRAUD EUROPEAN OFFICE ANTI-FRAUD OFFICE