Economic crime report 2004 - Ekobrottsmyndigheten

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SKV • SKV should have limited authority to release classified information to cooperating agencies on its own initiative. • Absolute classification at SKV and poorer secrecy protection at the agencies make it harder to release information pursuant to the general clause. • Which investigative method SKV employs is decisive to whether classified information may be released to a receiver in bankruptcy. Social Insurance Office • The social insurance office should have limited authority to release classified information to cooperating agencies on its own initiative. For instance, the social insurance office cannot presently contact the tax authority when it suspects tax fraud. Nor does it have legal authorization to release information to the Migration Board. • The secrecy regulations to which the Social Insurance Office is subject should be overhauled to enable agencies to obtain information about individuals suspected of welfare cheating. • The SAMEB of Västmanland County stresses the necessity of allowing agencies to cooperate for crime prevention purposes without encountering obstruction from secrecy regulations. Secrecy legislation should be amended so that the agencies concerned can participate in the effort. • As the SAMEB of Västmanland County has previously stated, secrecy regulations should not keep agencies such as the Social Insurance Office and County Labour Board from being involved in crime prevention initiatives. Those agencies have played a very useful part in the activities of the SAMEB of Västmanland County. • SKV presented its evaluation of the tax crime unit reform in report 2001:7. The overall assessment is that the reform has worked well and that the units are ready for the next phase in which they will be given expanded authority. Among the report’s recommendations is that tax crime investigators be empowered to hold interrogations that may subsequently form the basis of a prosecutor’s request. • Legislation governing secrecy with respect to the tax rolls also needs overhauling. Despite the fact that tax crime investigators are tax officials, they do not presently have direct access to the rolls but must submit a request. They regard the subsequent one-day delay as an obstacle to doing their jobs efficiently. 110
Glossary of Agencies, Committees and Organizations Committee of European Securities Commissions (CESR) Committee of European Securities Regulators (CESR) Council of the Baltic Sea States (CBSS) Enforcement Service (KFM) European Council’s Group of States against Corruption (GRECO) Excise Movement and Control System (EMCS) Far East Institute for the Prevention of Crime and the Treatment of Offenders (UNAFEI) Financial Action Task Force (FATF) Financial Intelligence Unit (FiPo) Financial Services Action Plan (FASP) Hotel and Restaurant Workers’ Union National Criminal Investigation Department (RKP) OECD Working Group on Corruption in International Business Transactions Office of the Prosecutor-General (RÅ) Operative Committee (OPC) Organized Crime in Sweden (OBiS) Regional cooperating agencies for combating economic crime (SAMEBs) Rubicon (Routines, criminal investigations in bankruptcy) Security Service (SÄPO) Swedish Association of Auditors (SRS) Swedish Board of Agriculture (SJV) Swedish Companies Registration Office Swedish Customs Swedish Economic Crimes Council Swedish Financial Supervisory Authority (Finansinspektionen) Swedish Flower Wholesalers’ Association Swedish Hotel and Restaurant Employers’ Association Swedish Institute of Authorised Public Accountants (FAR) Swedish Movers Federation (SMF) Swedish National Audit Office (RRV) Swedish National Board of Fisheries Swedish National Council for Crime Prevention (BRÅ) Swedish National Economic Crimes Bureau (EBM) Swedish National Labour Market Board (AMS) Swedish National Police Board (RPS) Swedish Securities Dealers Association (SSDA) Swedish Tax Agency (SKV) Swedish Trade Union Confederation Task Force on Organized Crime (AMOB) Tax Reduction Committee (SNED) 111
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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
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Special joint consultation groups f
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4. Intelligence and Monitoring Oper
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The total money involved in transac
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Intelligence Operations of Tax Crim
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Graph 13 Number of audits, 2000-200
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2002 to 2003. The sums involved in
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Money Laundering, etc. A newly esta
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Since the project started on 1 Apri
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Manipulated cash registers are the
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professional criminals to one degre
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official figures. In the autumn of
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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 112 and 113: 12. International Contact and Coope
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 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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