Eurofisc WF3 - CP42 - Belgium
Eurofisc WF3 - CP42 - Belgium
Eurofisc WF3 - CP42 - Belgium
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FOD FINANCIËN<br />
1 European Parliament<br />
THE STRUGGLE AGAINST CAROUSEL FRAUD : A<br />
NEVER ENDING HISTORY<br />
Frank PHILIPSEN<br />
General Administrator – Special Tax Inspectorate BBI/ISI<br />
FPS Finance – <strong>Belgium</strong><br />
Yannic HULOT<br />
Chairman of<br />
FPS FINANCE<br />
23rd January 2013
FOD FINANCIËN<br />
2<br />
“Carousel frauds are like floods. It is<br />
futile to believe that after the storm we<br />
can put back water in the riverbed with<br />
buckets. What is needed is to build<br />
dykes to prevent overflows.“
FOD FINANCIËN<br />
3 A new approach<br />
Late detection<br />
(between 6 month et 2 years)<br />
Early detection<br />
(between 1 & 3 month)<br />
Investigations<br />
(some years)<br />
Stop the fraud<br />
(some days)<br />
Natural death of the fraud<br />
Investigations
FOD FINANCIËN<br />
4<br />
Belgian experience<br />
Selon MTT<br />
1200<br />
1000<br />
1099 1100<br />
00<br />
01<br />
02<br />
03<br />
mo1<br />
BUFF<br />
EXP<br />
F<br />
FF<br />
I&O<br />
LicB<br />
MARG<br />
MTT<br />
XFACT<br />
Pies show Sums of pbtwo<br />
800<br />
600<br />
400<br />
200<br />
0<br />
432<br />
1998<br />
1999<br />
578<br />
2000<br />
2001<br />
2002<br />
2003<br />
2004<br />
220<br />
129 144<br />
181<br />
27,8 44,23 29,8<br />
2005<br />
2006<br />
2007<br />
2008<br />
93,6<br />
2009<br />
2010<br />
2011<br />
29 27,9
FOD FINANCIËN<br />
5<br />
Steady progress…<br />
Effective tools at hand<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Clear view on the phenomenon<br />
Common approach<br />
Common definition of the typologies<br />
A good detection system<br />
Changes of legislation<br />
Better interdept cooperation (customs,..)<br />
Better international cooperation (<strong>Eurofisc</strong>)<br />
The reaction means are different
FOD FINANCIËN<br />
6 <strong>Eurofisc</strong>’s tasks<br />
• Establish a multilateral early warning mechanism<br />
for combating international VAT fraud;<br />
• Coordinate the swift multilateral exchange of<br />
targeted information in the subject areas in which<br />
EUROFISC will operate (working fields);<br />
•Coordinate the work of the EUROFISC liaison offici<br />
als of the participating Member States in acting on<br />
warnings received
FOD FINANCIËN<br />
7 4 WORKING FIELDS<br />
<br />
<br />
WF1 – MTIC fraud<br />
WF2 – Cars, vessels , planes<br />
<strong>WF3</strong> – CP 4200<br />
DATA<br />
<br />
WF4 – VAT observatory<br />
TRENDS
FOD FINANCIËN<br />
8 Advantages<br />
<br />
<br />
<br />
<br />
<br />
Between specialised Anti-Fraud Units<br />
Speed<br />
<br />
<br />
Spontaneous<br />
On our own protected platform<br />
Targeting<br />
<br />
<br />
<br />
<br />
Exchange pre-defined by the Group<br />
Specificity of the working fields (WF)<br />
Development of a common risk analysis<br />
Datamining<br />
European vision<br />
European spirit
FOD FINANCIËN<br />
9<br />
Steady progress…<br />
Effective tools at hand<br />
<br />
….The reaction means are different….<br />
Some countries are ready to go further<br />
Integrated vision on the long turn<br />
Some countries are shy and chilly<br />
Punctual measures on the short delay
FOD FINANCIËN<br />
10 The future<br />
<br />
<br />
Stabilisation & improvement of the detection<br />
methods.<br />
Best « conventional» tool<br />
But must work on :<br />
• Coordinate the work of the EUROFISC liaison officials<br />
of the participating Member States in acting on warnings<br />
received
FOD FINANCIËN<br />
11 New challenges<br />
Dematerialization<br />
Internationalisation<br />
« virtual » banking<br />
The involvement of good faith<br />
operators<br />
The application of fundamental<br />
different legislations
FOD FINANCIËN<br />
12<br />
The QRM (Quick Reaction Mechanism)<br />
certainly a false good solution<br />
Implications :<br />
Sweeps all the progress made in recent<br />
years with conventional means<br />
Unable to cooperate in the middle of<br />
derogations<br />
Shift to new areas (geo, sectors,..)
FOD FINANCIËN<br />
13<br />
The QRM (Quick Reaction Mechanism)<br />
certainly a false good solution<br />
Dangers :<br />
How far shall we go ?<br />
Shaking up the VAT system<br />
28 members states, dozens of exemptions<br />
Legal uncertainties for companies and<br />
administrations
FOD FINANCIËN<br />
14 Conclusions<br />
Need for a real integrated fraud detection<br />
system at European level<br />
With coordinated reactions by an<br />
international team (could be<br />
decentralised = QAT)<br />
Warning for negative consequences in<br />
reason of not enough thought measures
FOD FINANCIËN<br />
15<br />
Thank Y u !
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