Economic crime report 2004 - Ekobrottsmyndigheten

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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. 36
3.5 REGIONAL COOPERATING AGENCIES Each regional cooperating agency (SAMEB) is chaired by the county governor and includes the regional director of the public prosecution authority, the county police commissioner, the head of SKV, the head of KFM and representatives of the county administrative board and Swedish Customs. EBM runs the SAMEB offices in Stockholm, Västra Götaland and Skåne counties. Unless the agencies concerned agree otherwise, the police authorities have that responsibility in other counties To the extent approved by the governor, the work of a regional SAMEB may include representatives of other government agencies, municipalities, the business sector and various organizations. Some SAMEBs have representatives from the Social Insurance Office and county labour board. Two or more SAMEBs can merge into a joint group if they deem it appropriate. Unless the agencies concerned agree otherwise, the governor of the largest county chairs the combined group. The counties of Östergötland and Jönköping, Västernorrland and Jämtland, and Västerbotten and Norrbotten have already taken this step. Following are some examples of various types of cooperation that are carried out on the operational level, or with a focus on certain sectors or phenomena. • Operational collaboration among representatives of SKV, KFM, Customs and EBM. Other agencies also participate to varying degrees. The purpose of the groups is to maintain close contact and above all to discuss and plan the implementation of measures to combat economic crime and related phenomena • A council for the construction industry composed of representatives from the Swedish Association of Building Contractors, unions, SKV, KFM, tax crime units and the police. The employers have asked that the Social Insurance Office be included as well • Commercial traffic groups in a number of counties • A joint action group for insurance matters, with representatives of the Social Insurance Office, insurance companies, police authorities and Enforcement Service 37
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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 60 and 61: Council and its task force have con
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
Page 112 and 113:
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
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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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Economic crime report 2004 - Ekobrottsmyndigheten

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