Economic crime report 2004 - Ekobrottsmyndigheten

sentative of both commercial goods and other traffic from non-EU countries
from 15 April through 15 June and from 15 August through 15
November of that year.
The unreported volume of uncollected revenue was then calculated by
subtracting the uncollected revenue that Customs was able to detect and
rectify in 1999 from the total estimate. A total of 1,730 randomly selected
commercial import shipments were checked. In addition, 10,312 checks
of other traffic to Sweden were made. The commercial selection was proportional
to the number of shipments received in the various customs
regions and by the individual customs offices based on 1998 figures.
Although not all the other traffic was studied, the intention was to obtain
a representative sampling on which to base a nationwide estimate. Thus,
passengers were searched at Arlanda, Sturup and Landvetter, but not at
smaller airports like Örebro.
The selection of commercial shipments was extrapolated in three different
ways. The first method was to extrapolate an absolute figure based
on regional averages, generating total uncollected revenue of SEK 1,386
million for 1999. The second method, which extrapolated traffic in the
West Sweden and Skåne customs regions on the basis of Mälardal region
figures, came up with SEK 2,389 million. The third method, proceeding
from weighted averages in each region, arrived at SEK 1,378 million.
Uncollected revenue for other traffic totalled SEK 2,194 million.
The results of Customs’ monitoring operations in 1999 were SEK 449
million. Total debited revenue amounted to SEK 40,539 million. The
unreported volume of uncollected revenue was 7.7% based on the absolute
figure, 10.2% based on the Mälardal region, and 7.7% based on
weighted regional averages.
2.5 FINANCIAL CRIME AND THREATS TO THE SWEDISH TAX BASE
2.5.1 Insider Crime and Improper Influence on Share Prices
Following are accounts of a few legal cases that illustrate insider crime and
improper influence on share prices.
In 2002, the Svea Court of Appeal sentenced G to 8 months imprisonment
for insider crime, felony, and improper influence on share prices, as well
as PL to 4 months imprisonment for complicity in insider crime, felony.
PL’s brother ML was put on probation and fined for insider crime.
11