Economic crime report 2004 - Ekobrottsmyndigheten

whether regulations are being adhered to. In addition, certain means are
available for getting at founders of spurious shelf companies by prosecuting
them for violating the loan prohibition. In case no. 11007-02, the
Svea Court of Appeal convicted a founder of shelf companies for violating
the loan prohibition when the seller transferred the company’s claim on
share capital to the purchaser. The ruling was appealed to the Supreme
Court.
Values and Attitudes
Though fairly self-evident, it is worth pointing out that the values and
attitudes of most buyers and sellers in this market accept and justify such
criminal behaviour. A few purchasers may turn out to be ignorant of the
applicable regulations and believe that they are acting in full accordance
with the law.
Impact
A joint stock company becomes a tool of crime. Sometimes these spurious
founders also help purchasers commit various kinds of tax crimes and
other economic offences. Their activities constitute a kind of school in
economic crime. The state loses major tax and fee revenues as a result.
Suppliers and creditors suffer heavy losses. Meanwhile, having noticed
that agencies are monitoring their activities, some founders of spurious
shelf companies have started to market partnerships and limited partnerships
instead of joint stock companies.
Trends Over the Next Three Years
Unless countermeasures are taken, spurious activities will no doubt proceed
at their current level and most likely increase. More and more people
will learn how to commit economic crime. The state will continue to
lose major tax and fee revenues. Suppliers and creditors will suffer heavy
losses. Hundreds of millions of kronor are involved every year. The indirect,
long-term impact of systematic schooling in the commission of tax
crimes and other economic offences is difficult to predict.
15.5.2 Spurious Advisers and Tax Havens
Behaviour that Constitutes a Threat
Dealings through tax havens have many different purposes and contexts.
The common denominator is the attempt to conceal, by forming various
companies and trusts, the actual purpose of a transaction or the identities
of the parties and shareholders involved. The checks that have been car-
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