Economic crime report 2004 - Ekobrottsmyndigheten

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Council and its task force have continued to take an active part in the effort to define and focus the studies. One threat area that has received in-depth analysis involves agents who aid economic crime, such as spurious advisers, decoys, goalkeepers and tax havens. Among the by-products of that undertaking were studies on spurious founders of shelf companies as described in Report 2003:2. Preliminary discussions and analyses were conducted in 2003 regarding new interagency actions following the foodstuffs project. 3.2 EU FRAUD On 1 July 2000, EBM took over the task of the EU Fraud Delegation to ensure adequate protection of the Union’s assets in Sweden. An EU Fraud Council, charged with promoting proper, efficient use of those assets, was linked to the agency. The Council includes representatives of RÅ, EBM, RPS, Customs, SKV, the Swedish Board of Agriculture (SJV), the Swedish National Board of Fisheries, the Swedish National Labour Market Board (AMS), and the administrative boards of Skåne and Jämtland counties. EBM submits an annual report to the Government on protection of the EU’s financial interests in Sweden. 3.3 THREAT ANALYSIS A team of experts from the cooperating agencies was formed in the autumn of 2002 to put together a threat analysis. The project included studies of the causes, nature and scope of economic crime, as well as a detailed inquiry into its harmful effects. On behalf of the Swedish Economic Crimes Council, certain priority areas were subsequently subject to an in-depth review. In order to compile and examine threat analysis material on a more consistent basis, as well as to conduct the required in-depth studies, a special team of representatives from the cooperating agencies’ analytical units or their equivalent was formed. The first meeting, which took place around year-end 2003, discussed the team’s working methods, including the first joint examination of existing material on economic crime and the threat analysis developed by each agency concerning its particular sphere of activity. 34
3.4 COLLABORATION AMONG THE NATIONAL COOPERATING AGENCIES In counties where EBM is not in charge of prosecution, its instructions render it jointly responsible with the Office of the Prosecutor-General for coordinating activities related to economic crime. EBM is continually working with public prosecutors and police to improve coordination procedures in these counties. In addition to purely operational collaboration – such as providing personnel during raids – “contact prosecutors,” visits, special theme days and informational events are part of the effort. Cooperation between EBM and the police authorities, which is proceeding well, has focused on mutual support in operational matters. For instance, the police at EBM have contributed their skills in securing and analyzing IT seizures from police raids. The partnership has also included investigations of economic crime linked to other types of offences such as drugs trafficking or violent acts. Police investigative units often aid EBM in its fact-finding work. The cooperating agencies have participated in various projects and joint action groups. In particular, the Organized Crime in Sweden (OBiS) group has led to closer contacts in the area of intelligence and will enable more efficient interagency collaboration during 2004. Access by the police at EBM to the criminal intelligence register in 2003 and the ability to enter information into the register in 2004 represent additional steps in the effort for EBM to more actively participate in interagency cooperation. In collaboration with EBM, RPS and the police unit invited the economic crime squads of the county police authorities to a coordinating meeting in November 2003. A Joint Action Group for Combating Money Laundering is chaired by the Financial Intelligence Unit (fipo) and includes Finansinspektionen, EBM, the International Division of the Office of the Public Prosecutor in Malmö, SKV and Swedish Customs. Besides generally enhancing cooperation and raising awareness among the various agencies, the goal is to coordinate money laundering matters in a more efficient manner. The national project launched by the Swedish Economic Crimes Council concerning certain segments of the trade in food products further energized cooperation with economic crime prosecutors and squads outside EBM’s geographic jurisdiction. 35
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ECONOMIC CRIME REPORT Report no. 20
Page 3 and 4:
Economic Crime Report
Page 5 and 6:
Government Swedish Ministry of Just
Page 7:
Economic Crime and Efforts to Comba
Page 10 and 11: Economic Crime - Current Status and
Page 12 and 13: Economic Consequences of Economic C
Page 14 and 15: Interagency Cooperation Measures Th
Page 16 and 17: Undeclared Work • Employers who h
Page 18 and 19: A CLOSER LOOK AT UNDECLARED WORK, V
Page 20 and 21: VAT Fraud There is always a risk th
Page 22 and 23: Trends Over the Next Three Years Fo
Page 24 and 25: Concluding Remarks The purpose of t
Page 27 and 28: Contents 1. Introduction 6 2. Curre
Page 29 and 30: 10.5 NATIONAL CRIME PREVENTION PROJ
Page 31 and 32: Table 31 Number of decisions by oth
Page 33 and 34: 2. Current Status of Economic Crime
Page 35 and 36: detected offences are documented, a
Page 37 and 38: sentative of both commercial goods
Page 39 and 40: mentary evidence for verifying actu
Page 41 and 42: SKV put together documentation to l
Page 43 and 44: that a certain volume of uncollecte
Page 45 and 46: Table 3 Estimated tax error linked
Page 47 and 48: The minimum tax rates on alcohol ar
Page 49 and 50: • Businesses, such as: - Tax plan
Page 51 and 52: According to the court of appeal, t
Page 53 and 54: loan prohibition, the Accounting Ac
Page 55 and 56: 4. It has a definite focus, though
Page 57: “A number of groups are engaged i
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
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12. International Contact and Coope
Page 114 and 115:
13. Skills and Methods Development
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Since the autumn of 2002, EBM has c
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nesses under their control, grant l
Page 120 and 121:
social insurance offices could prev
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15 Problem Areas and Future Threats
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• higher unemployment • distort
Page 126 and 127:
15.3 UNDECLARED WORK IN CASH SECTOR
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EBM’s pilot project on measures f
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15.5 AGENTS WHO AID ECONOMIC CRIME
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ied out indicate that most transact
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Appendix 1 CHANGES PROPOSED BY SAME
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SKV • SKV should have limited aut
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Transport Workers’ Union VAT Info
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Reported economic crimes have incre
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