Economic crime report 2004 - Ekobrottsmyndigheten

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12. International Contact and Cooperation In 2003, EBM continued to broaden its international contact network in the area of economic crime. In addition to being in constant touch with agencies in the Nordic area that combat such offences, EBM participated in the annual Nordic Economic Crime Conference arranged by SØK, its Danish counterpart. Interest has also come from outside the Nordic area as to how Sweden combats economic crime and EBM’s unique constellation of agencies. EBM assisted the Swedish Ministry of Justice in negotiating the UN’s Convention Against Corruption and participated in the world body’s Commission on Crime with regard to corruption issues. The agency has also taken part in the European Council’s Group of States against Corruption (GRECO) and the OECD Working Group on Corruption in International Business Transactions. EBM attended a preliminary meeting at the United Nations Asia and Far East Institute for the Prevention of Crime and the Treatment of Offenders (UNAFEI) in Japan. The meeting planned a new seminar on economic crime at the 2005 UN Congress on Crime Prevention and the Treatment of Offenders, to be held in Thailand. Agencies that combat economic crime are involved in a legal assistance project financed by Phare, a EU program that promotes cooperation between applicant countries and the agencies of Member States, as well as helping aspirants meet the requirements for joining the Union. Moreover, the agencies have attended a number of seminars arranged by the Council of the Baltic Sea States (CBSS). They also participate in: • the Financial Action Task Force (FATF), an action group to combat money laundering and terrorism, the office of which is in OECD. Sweden holds the Presidency of the organization from July 2003 through June 2004. An official specially appointed by Finansinspektionen assists the president. Under the aegis of FATF, Finansinspektionen has evaluated how well Sweden follows the organization’s recommendations on money laundering and terrorist financing • the Committee of European Securities Commissions (CESR), an advisory body to the European Commission charged with ensur- 86
ing consistent implementation of the legal measures that have been enacted. CESR is to consult with the parties concerned before issuing its opinions. The committee is a permanent participant in joint, transnational investigations and surveillance projects, coordinating approval and the mechanics of surveillance. As an advisor, CESR proposes technical directives that are part of the Financial Services Action Plan (FASP). Among them are the International Accounting Standards (IAS) Directive, the Market Abuse Directive, the Prospectus Directive, the Investment Services Directive (ISD) and the Transparency Directive • a group of experts in the Operative Committee (OPC) of CBSS that deals with money laundering and terrorist financing. Sweden, Finland, Denmark, Norway, Iceland, Germany, Russia, Poland and the Baltic States compose OPC FiPo takes part in the Egmont Group, currently consisting of 84 countries and international organizations. Egmont’s Secure Web, to which FiPo is linked, permits participants to share information about legislation, training and new modes of operation. 87
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ECONOMIC CRIME REPORT Report no. 20
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Economic Crime Report
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Government Swedish Ministry of Just
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Economic Crime and Efforts to Comba
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Economic Crime - Current Status and
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Economic Consequences of Economic C
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Interagency Cooperation Measures Th
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Undeclared Work • Employers who h
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A CLOSER LOOK AT UNDECLARED WORK, V
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VAT Fraud There is always a risk th
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Trends Over the Next Three Years Fo
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Concluding Remarks The purpose of t
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Contents 1. Introduction 6 2. Curre
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10.5 NATIONAL CRIME PREVENTION PROJ
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Table 31 Number of decisions by oth
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2. Current Status of Economic Crime
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detected offences are documented, a
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sentative of both commercial goods
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mentary evidence for verifying actu
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SKV put together documentation to l
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that a certain volume of uncollecte
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Table 3 Estimated tax error linked
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The minimum tax rates on alcohol ar
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• Businesses, such as: - Tax plan
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According to the court of appeal, t
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loan prohibition, the Accounting Ac
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4. It has a definite focus, though
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“A number of groups are engaged i
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Council and its task force have con
Page 62 and 63: Special joint consultation groups f
Page 64 and 65: 4. Intelligence and Monitoring Oper
Page 66 and 67: The total money involved in transac
Page 68 and 69: Intelligence Operations of Tax Crim
Page 70 and 71: Graph 13 Number of audits, 2000-200
Page 72 and 73: 2002 to 2003. The sums involved in
Page 74 and 75: Money Laundering, etc. A newly esta
Page 76 and 77: Since the project started on 1 Apri
Page 78 and 79: Manipulated cash registers are the
Page 80 and 81: professional criminals to one degre
Page 82 and 83: official figures. In the autumn of
Page 84 and 85: ookkeeping offences continued to ac
Page 86 and 87: Graph 25b Total number of reports o
Page 88 and 89: Graph 26 Cases received, 1998-2003
Page 90 and 91: Table 30 Number of decisions by EBM
Page 92 and 93: Graph 34 Average throughput time fo
Page 94 and 95: 6.5 TAX CRIME UNITS Expansion of ta
Page 96 and 97: Graph 38 Trading prohibitions, 1998
Page 98 and 99: 9. Attachment, Collection, etc. The
Page 100 and 101: Graph 43 Unpaid taxes and fees (SEK
Page 102 and 103: Since a coordinated effort to recov
Page 104 and 105: According to the proposals, the age
Page 106 and 107: and employers concerning registrati
Page 108 and 109: suggest that attitudes are continui
Page 110 and 111: 84 • a regional informational pro
Page 114 and 115: 13. Skills and Methods Development
Page 116 and 117: Since the autumn of 2002, EBM has c
Page 118 and 119: nesses under their control, grant l
Page 120 and 121: social insurance offices could prev
Page 122 and 123: 15 Problem Areas and Future Threats
Page 124 and 125: • higher unemployment • distort
Page 126 and 127: 15.3 UNDECLARED WORK IN CASH SECTOR
Page 128 and 129: EBM’s pilot project on measures f
Page 130 and 131: 15.5 AGENTS WHO AID ECONOMIC CRIME
Page 132 and 133: ied out indicate that most transact
Page 134 and 135: Appendix 1 CHANGES PROPOSED BY SAME
Page 136 and 137: SKV • SKV should have limited aut
Page 138 and 139: Transport Workers’ Union VAT Info
Page 140: Reported economic crimes have incre
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Economic crime report 2004 - Ekobrottsmyndigheten

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