Economic crime report 2004 - Ekobrottsmyndigheten

Special joint consultation groups for tax crime units deal with attempts
to expand and improve collaboration among prosecutors, police and tax
crime investigators. A national committee of representatives from EBM,
RÅ, RPS and SKV takes on overall issues, whereas regional and local
groups deal with operational questions.
The cooperating agencies were assigned to study during 2003 how well
the collaboration with tax crime units was working, describe and analyze
any obstacles, and detail the improvements that were being planned. The
heads of the four agencies reported that the collaborative effort had gotten
steadily better and that the prospects for further progress were good. But
they did not offer any joint recommendations for measures to deal with
the barriers identified by the questionnaire with regard to the powers and
location of tax crime units.
From an operational point of view, cooperation among EBM, SKV, KFM
(particularly in its tax enforcement role and as the supervisory authority in
bankruptcy) and receivers in bankruptcy are of major importance, given
that they are in charge of most of the economic crime that is reported.
Collaboration under the auspices of the Rubicon (Routines, criminal
investigations in bankruptcy) Project has been further developed. The
nationwide seminar series launched in 2001 concluded in 2002.
The agencies concerned have a network made up of representatives from
exchanges and the Swedish Securities Dealers Association (SSDA). One
purpose of the network – which includes EBM, Finansinspektionen, the
Stockholm Stock Exchange, SSDA, FiPo and the Nordic Growth Market
– is to create rapid contact channels and share experience about developments
in the securities market.
The agencies concerned cooperate with the Swedish Institute of Authorised
Public Accountants (FAR) and the Swedish Association of Auditors
(SRS) concerning the obligations of accountants under the Companies
Act when crime is suspected. A joint consultation group –which regularly
examines ways of improving collaboration among accountants, prosecutors
and the police – charged a task force with developing guidelines on
practical implementation of the duty to report such offences. A June 2003
memorandum of the task force’s deliberations – which has been sent to
prosecutors, police and accountants throughout the country – is key to
the ongoing attempt to establish closer contact with accountants.
Unions and employer organizations are vital partners in preventing economic
crime.
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