Investigating European Fraud in the EU Member States

✍ Scribed by Alessandro Bernardi; Daniele Negri (editors)

• Publisher: Hart Publishing
• Year: 2017
• Tongue: English
• Leaves: 197
• Category: Library

✦ Synopsis

This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU’s main legal systems. These rules have become fundamental to the effective protection of the Union’s financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, and the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross-sectional essays that deal with more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor’s Office (EPPO). This provides a wider perspective on the themes considered. The book also examines transnational issues, providing essential context to the EU’s legislative instruments intended to protect the financial interests of the Union.

✦ Table of Contents

Table of Contents
Notes on Contributors
Introduction
Part I: The Fight against Financial-Economic Crime through Specialised Investigative Bodies
1
Dynamics and Operational Models of Financial-Economic Investigations in Italy
Introductory Considerations
Access, Inspections and Verifications Pursuant to Presidential Decrees Nos 633/1972 and 600/1973
Investigative Acts other than Access to Business Premises: Financial Investigations
The Transition from the Administrative to the Criminal Realm
Article 220 of the Implementing Provisions of the Code of Criminal Procedure
The Notion of "Evidence of Crime" and Notitia Criminis
Crimes Discovered Instantly and Financial Violations
Dynamics and Tools of Criminal Investigation
2
Investigating Economic Crimes in Spain: An Attempt to Find Order in Chaos1
Opening Remarks
The Actors
The Investigation Model According to the LECR
Beyond the Law: Investigation Models in Practice
Closing Remarks
Part II: Establishing Specific Competences in Prosecuting Financial-Economic Crime
3
Criminal Investigations in Financial-Economic Matters in France
Introduction
Complexity of the Institutional Framework
Powers of Investigation and Prosecution Authorities
Part III: The Role of Administrative Authorities in Investigating Financial-Economic Crimes
4
The Investigation and Prosecution of Economic and Financial Crimes-Role and Function of Administrative Authorities in Germany
Introduction
The General Framework for the Investigation and Prosecution of Financial and Economic Crimes
The Role of Specialised Administrative Authorities in the Investigation and Prosecution of Financial and Economic Crimes
The Double Function of Revenue Authorities
Double Function, Parallel Proceedings and Defence Rights
The Initiation of a Criminal Investigation and Cooperation with Other Revenue Authorities
The Relationship between Administrative Authorities and Judicial Authorities in Criminal Investigations
Case Allocation and the Governing Function of the Public Prosecutor"s Office
Cooperation Between the Revenue Authority and the Public Prosecutor"s Office
Conclusions
5
The Role of Fiscal Administrative Authorities in Poland
Introduction
Main Features of Criminal Investigation in Poland
Investigation into Common Economic and Financial Offences
Investigation into Common Economic Offences
Investigative Means
Special Legislation: The Polish Fiscal Criminal Code
Opening of Proceedings
Investigative Powers
Forms and Supervision of Proceedings
Conclusion of Proceedings
Overlapping Competences
Conclusions
Part IV: Prosecuting Financial-Economic Offences Outside the Roman Legal System
6
The Dynamics of Investigating and Prosecuting Financial and Economic Crimes in the UK
Introduction
General Criminal Investigation and Prosecution
Conclusions
Part V: Final Cross-sectional Essays
7
Data Protection Issues in Transnational Financial-Economic Investigations
Data Protection and Data Sharing on the European and Domestic Level
The Relevance of the Data Collected
Is there a Concept of Relevance in Directive EU 680/2016?
8
Best Practices and Operational Models in Financial-Economic Investigations in Europe in View of the EPPO
A Preliminary Overview of the "State of the Art" in Regard to the Establishment of a European Public Prosecutor
Introduction on the Architecture of the EPPO System: The Scant Attention Paid to the Initial Acquisition of Information Relating to a Criminal Offence
Two Conspicuous Shortcomings: The Failure to Provide for the Establishment of a European Police Force and Disregard for the Part of the Administrative Inquiry Preparatory to the Criminal Investigation
The Persistent Coexistence of the Administrative Inquiry and Criminal Investigation
The Flow of Crime Reports between National Administrative Agencies and the EPPO: A Strategic Role Still to be Played by OLAF
Bibliography
Index