Economic crime report 2004 - Ekobrottsmyndigheten

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Graph 25b Total number of reports of suspected crime by category, 2001–2003 7000 6000 5000 4 846 5 544 5331 5 850 5 817 4000 4 459 3000 2000 1000 0 2001 2002 2003 900 800 700 729 822 824 600 500 400 300 383 200 100 211 264 0 Crimes against Creditors 2001 2002 2003 Tax crimes Bookkeeping crimes Other economic crimes 60
6. Crime Investigation 6.1 General EBM, certain other divisions of the office of the public prosecutor, economic crime squads of the police authority outside EBM’s geographic jurisdiction and tax crime units are all involved in the economic crime investigative effort. EBM handles cases from Stockholm, Västra Götaland, Skåne, Halland, Blekinge and Gotland counties that involve • Part 11 of the Penal Code • the act on safeguarding pension commitments, etc. • the Tax Penal Act • the Companies Act • the Insider Penal Act and those that • require special knowledge of finances, the private sector, tax law and the like • involve Part 9, Sections 1-3 of the Penal Code if the offence involves EU’s financial instruments, and Part 9, Section 3a of the Penal Code • are suitable chiefly because professional crime is involved and the scope is nationwide, there are international links, or the offences are principal or far-reaching in nature 6.2 Case Handling by the Public Prosecution Authorities The figures below cover all cases handled by EBM, as well as those taken on by other prosecution authorities when coded as economic crime. 12 While both received and completed cases rose for EBM, they levelled off for the other agencies. The discrepancy between received and completed cases is a clear indication that EBM had a heavier workload in 2001 and handled it such that more cases were wrapped up than reported in 2003. For all the agencies combined, a significantly larger number of cases were completed than received in 2001. That disparity between EBM and the 12. The data is taken from the 2003 annual reports of the various agencies, along with previous EBM reports. 61
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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
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 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 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 136 and 137:
SKV • SKV should have limited aut
Page 138 and 139:
Transport Workers’ Union VAT Info
Page 140:
Reported economic crimes have incre
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