33. Fraud against EU and European Institutions
COOPERATION AIMED
COOPERATION AIMED
TO LAW
TO DEVELOPE
ENFORCEMENT
SECURITY POLICIES
ACTIVITIES
34. Fraud against EU and European Institutions
COOPERATION AIMED
COOPERATION AIMED
TO LAW
TO DEVELOPE
ENFORCEMENT
SECURITY POLICIES
ACTIVITIES
• INTELLIGENCE AND
ANALISYS FOCUSED
ON RISK
• INFORMATION ASSESTMENT;
EXCHANGE;
• TRANSNATIONAL
• JUDICIARY CRIMES
COOPERATION. PREVENTION;
• JOINT
INVESTIGATIONS.
35. Fraud against EU and European Institutions
COOPERATION AIMED
COOPERATION AIMED
TO LAW
TO DEVELOPE
ENFORCEMENT
SECURITY POLICIES
ACTIVITIES
36. Fraud against EU and European Institutions
COOPERATION AIMED
COOPERATION AIMED
TO LAW
TO DEVELOPE
ENFORCEMENT
SECURITY POLICIES
ACTIVITIES
• EUROPOL;
• INTERPOL • OLAF;
• EUROJUST • G8 LYON GROUP;
• AD HOC
TERRORISM.... (TREVI)
• G6
37. Fraud against EU and European Institutions
COOPERATION AIMED
COOPERATION AIMED
TO LAW
TO DEVELOPE
ENFORCEMENT
SECURITY POLICIES
ACTIVITIES
• EUROPOL;
• INTERPOL • OLAF;
• EUROJUST • G8 LYON GROUP;
• AD HOC
TERRORISM.... (TREVI)
• G6
39. Fraud against EU and European Institutions
INTERNATIONAL COOPERATION PUBLIC FINANCE OFFICE
Strategic Positioning and Mission
Guardia di Finanza’s Mission
Public Finance Economy Security Services Defence
upon
request
Incomes Expenditures Market of Market of
capitals goods and
services
MANAGEMENT OF G. di F.’s INTERNATIONAL COOPERATION WITHIN THE
PUBLIC FINANCE AREA (REVENUE AND EXPENDITURE)
41. Fraud against EU and European Institutions
Exchange of Information - Global Data
3,325
2,645
2,359 2,238
1,772
1,411
Sent Requests
Received Requests
2006 2007 2008
43. Fraud against EU and European Institutions
Administrative Cooperation
DIRECT TAXES
1. EC DIRECTIVE 77/799 AND EC DIRECTIVE 79/1070 (EU
COUNTRIES)
2. CONVENTIONS ON DOUBLE TAXATION AND TAX
FRAUD – OECD MODEL (EU AND NON EU
COUNTRIES)
3. INTELLIGENCE COOPERATION (EU AND NO EU
COUNTRIES)
4. CIRCULAR LETTER N. 7/INCC DATED 4.2.2008
45. Fraud against EU and European Institutions
Exchange of Information - Direct Taxes
444
271
213
147
130
84
Received Requests
Sent Requests
2006 2007 2008
47. Fraud against EU and European Institutions
Administrative Cooperation
INDIRECT TAXES – V.A.T.
EC REG. 1798/2003:
1.C.L.O. V.A.T. (Ministry of Economy and Finance Department)
2.LIAISON SERVICES: GUARDIA DI FINANZA, CUSTOMS
AGENCY, REVENUE AGENCY
3.ON-LINE WORK
4.EU OFFICIAL LANGUAGES
5.CIRCULAR LETTER 7/INCC DATED 4/2/2008
49. Fraud against EU and European Institutions
Exchange of Information - V.A.T.
2,372
1,953
1,484
1,326
1,171
1,103
Sent Requests
Received Requests
2006 2007 2008
51. Fraud against EU and European Institutions
Administrative Cooperation
INDIRECT TAXES – CUSTOMS AND EXCISE
1.
REG. 515/97 ON CUSTOMS AND AGRICULTURAL
MATTERS (E.U. COUNTRIES)
2. NAPLES CONVENTION OF 1967 FOR THE CUSTOMS
ASSISTANCE (E.U. COUNTRIES)
3.
N AT I O N A L A N D E U AG R E E M E N T S ( N O N - E . U .
COUNTRIES)
4.
REG. 2073/2004 ON EXCISE MATTERS (E.U. COUNTRIES)
5. INTELLIGENCE COOPERATION (“RECOMMENDATION
1953” – NON-EU COUNTRIES).
53. Fraud against EU and European Institutions
Exchange of Information - Customs and Excise
974
161 164
229 152
165
Sent Requests
Received Requests
2006 2007 2008
55. Fraud against EU and European Institutions
OLAF: legal pattern and cooperation
1. REG. 1073/99 establishing OLAF
2. REG. 2185/96: On-the-spot checks and inspections
MEMORANDUM of AGREEMENT GDF – UCLAF DATED 4.10.1996
57. Fraud against EU and European Institutions
Exchange of Information - OLAF
COMMON AGRICULTURAL POLICY
111
101
40
20
36
17
Received Requests
Sent Requests
2006 2007 2008
59. Fraud against EU and European Institutions
Exchange of Information - OLAF
STRUCTURAL FUNDS AND OTHER UE EXPENDITURES
261
102
54
39 37
9
Received Requests Sent Requests
2006 2007 2008
61. Fraud against EU and European Institutions
Exchange of Information - POLICE COOPERATION
TAX, CUSTOMS, STRUCTURAL FUNDS AND OTHER EXPENDITURES
145
127
80 90
88
30
Received requests
Sent Requests
2006 2007 2008
63. Fraud against EU and European Institutions
Current Actions
EVALUATION OF C.L.O. OPERATIONAL CAPABILITY
IMPLEMENTATION OF THE CONVENTION FOR THE USE
OF INFORMATION TECHNOLOGY IN CUSTOMS SECTOR
(so called “S.I.D. CONVENTION”)
ACTIVITIES IN VIEW OF THE RATIFICATION OF “NAPLES
II” CONVENTION FOR CUSTOMS COOPERATION
MANAGEMENT OF GdiF ACTIVITY WITHIN THE “FISCALIS”
PROGRAMME
65. Fraud against EU and European Institutions
Planned Actions
ESTABLISHMENT OF EXCISE C.L.O
REGULATION 2073/2004
❖ ANALOGUE OF PRESENT V.A.T. C.L.O.
❖ GUARDIA DI FINANZA IS LIAISON SERVICE
❖ TELEMATIC WORK AND IN OFFICIAL EU LANGUAGES
❖ PART OF PERSONNEL EMPLOYEED
67. Fraud against EU and European Institutions
“occorre mettere da parte, una volta per tutte, i
particolarismi locali e rendersi conto finalmente che non ha
nessuna importanza che la droga venga sequestrata in un
Paese anziché in un altro e ad opera di un determinato
organismo di polizia, anziché di un altro; l'unica cosa
importante è che l'operazione di polizia venga compiuta nel
modo più efficace e questo è l'unico risultato cui
dovrebbero mirare gli sforzi congiunti delle polizie dei vari
Paesi, accomunate da questa unica e superiore finalità di
efficienza.”
68. Fraud against EU and European Institutions
“....should be put aside, once and for all, the
local peculiarities and finally realize that it has no
importance if drugs have being seized in
a Country rather than another, and by a
Police body, instead of another, the only
important thing is that the police operation is completed
and this is the only result which
should aim the joint efforts of
different countries’ polices: share this unique and superior
purposes of efficiency.”
69. Fraud against EU and European Institutions
“....should be put aside, once and for all, the
local peculiarities and finally realize that it has no
importance if drugs have being seized in
a Country rather than another, and by a
Police body, instead of another, the only
important thing is that the police operation is completed
and this is the only result which
should aim the joint efforts of
different countries’ polices: share this unique and superior
purposes of efficiency.”
Giovanni Falcone, 1984
73. Fraud against EU and European Institutions
THANK YOU
Gesuelli.Stefano@gdf.it
Hinweis der Redaktion
To develop its tasks, the Office uses cooperation tools:
administrative tools, such as EU Regulation and Directives, bilateral and multilateral Conventions;
tools of judicial police (mainly through the Interpol).
Such tools provide the legal basis for the exchange of information; therefore the information acquire their legal value provided by the relevant international law.
The intelligence cooperation is carried out where legal tools are not available. The information obtained accordingly have an orienteering value for the investigation activity but in order to use them in a criminal proceedings they need to be confirmed and proved by investigations according to national laws.
To develop its tasks, the Office uses cooperation tools:
administrative tools, such as EU Regulation and Directives, bilateral and multilateral Conventions;
tools of judicial police (mainly through the Interpol).
Such tools provide the legal basis for the exchange of information; therefore the information acquire their legal value provided by the relevant international law.
The intelligence cooperation is carried out where legal tools are not available. The information obtained accordingly have an orienteering value for the investigation activity but in order to use them in a criminal proceedings they need to be confirmed and proved by investigations according to national laws.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
A questo proposito, dalle tradizionali forme di collaborazione
per lo svolgimento di attività di “law enforcement”, si è giunti a forme di cooperazione
tendenti a realizzare sul piano internazionale una “policy” della sicurezza5. Quest’ultima
si manifesta attraverso lo sviluppo delle attività tendenti alla valutazione del rischio
criminale, alla prevenzione degli illeciti e all’attuazione di strategie in comune con altri
ordinamenti. In questa categoria è possibile annoverare: (1) la collaborazione volta a
incidere su fenomeni delinquenziali organizzati su base transnazionale6; (2) l’attività di
“intelligence” e di analisi improntata alla valutazione del rischio; (3) l’attività
investigativa comune7.
The International Cooperation Public Finance Office was set up after the re-organisation of II Department by the Decision 39/RR/3100 dated 10 January 2007 and it has been active since 15 February of the said year.
The Office assure the management of all kinds of international cooperation available to Guardia di Finanza within the operational sectors of public finance (revenue and expenditure of the State, the EU, the local entities budgets), by sharing - although ones own specific tasks and working procedures - the operational area of the Public Finance Safeguard Office within the III Department, of the Command for the Safeguard of Public Finance and of the relevant Offices in the Tax Police Units protecting revenue and expenditure (Revenue Safeguard Groups and Public Expenditure Safeguard Groups of “main” Tax Police Units; Revenue Safeguard Sections and Public Expenditure Safeguard Sections of “medium” Tax Police Units; Public Finance Safeguard Sections of “lower” Tax Police Units).
In this respect, the re-organisation of the Office has completed, as last step, the reform process started in 2004 with the “Project for the verification of coherency and optimization of the organisational and managing model of the Corps, whose first development was the reform of Special Departments.
The Office, led by a Colonel, has got 4 Units, led by Major/Leuten.Colonel. Two Units are divided into 2 squads, one led by the Head of Unit and one led by a Captain. The actual strength is of 7 Officers, 31 Inspectors, 4 Superintendents, 10 Senior Agents and Agents. At present the actual strength is lower than the authorised strength.
The International Cooperation Public Finance Office was set up after the re-organisation of II Department by the Decision 39/RR/3100 dated 10 January 2007 and it has been active since 15 February of the said year.
The Office assure the management of all kinds of international cooperation available to Guardia di Finanza within the operational sectors of public finance (revenue and expenditure of the State, the EU, the local entities budgets), by sharing - although ones own specific tasks and working procedures - the operational area of the Public Finance Safeguard Office within the III Department, of the Command for the Safeguard of Public Finance and of the relevant Offices in the Tax Police Units protecting revenue and expenditure (Revenue Safeguard Groups and Public Expenditure Safeguard Groups of “main” Tax Police Units; Revenue Safeguard Sections and Public Expenditure Safeguard Sections of “medium” Tax Police Units; Public Finance Safeguard Sections of “lower” Tax Police Units).
In this respect, the re-organisation of the Office has completed, as last step, the reform process started in 2004 with the “Project for the verification of coherency and optimization of the organisational and managing model of the Corps, whose first development was the reform of Special Departments.
The Office, led by a Colonel, has got 4 Units, led by Major/Leuten.Colonel. Two Units are divided into 2 squads, one led by the Head of Unit and one led by a Captain. The actual strength is of 7 Officers, 31 Inspectors, 4 Superintendents, 10 Senior Agents and Agents. At present the actual strength is lower than the authorised strength.
The International Cooperation Public Finance Office was set up after the re-organisation of II Department by the Decision 39/RR/3100 dated 10 January 2007 and it has been active since 15 February of the said year.
The Office assure the management of all kinds of international cooperation available to Guardia di Finanza within the operational sectors of public finance (revenue and expenditure of the State, the EU, the local entities budgets), by sharing - although ones own specific tasks and working procedures - the operational area of the Public Finance Safeguard Office within the III Department, of the Command for the Safeguard of Public Finance and of the relevant Offices in the Tax Police Units protecting revenue and expenditure (Revenue Safeguard Groups and Public Expenditure Safeguard Groups of “main” Tax Police Units; Revenue Safeguard Sections and Public Expenditure Safeguard Sections of “medium” Tax Police Units; Public Finance Safeguard Sections of “lower” Tax Police Units).
In this respect, the re-organisation of the Office has completed, as last step, the reform process started in 2004 with the “Project for the verification of coherency and optimization of the organisational and managing model of the Corps, whose first development was the reform of Special Departments.
The Office, led by a Colonel, has got 4 Units, led by Major/Leuten.Colonel. Two Units are divided into 2 squads, one led by the Head of Unit and one led by a Captain. The actual strength is of 7 Officers, 31 Inspectors, 4 Superintendents, 10 Senior Agents and Agents. At present the actual strength is lower than the authorised strength.
The data above indicate the total values of the international cooperation of the Public Finance Office.
The difference between sent and received requrests is clear: the number of sent requests is much higher than received requests.
The data above indicate the total values of the international cooperation of the Public Finance Office.
The difference between sent and received requrests is clear: the number of sent requests is much higher than received requests.
The data above indicate the total values of the international cooperation of the Public Finance Office.
The difference between sent and received requrests is clear: the number of sent requests is much higher than received requests.
The cooperation on direct taxes is managed:
according to EU Directives 77/799 and 79/1070, as well as the “Conventions on double taxation on incomes and tax frauds”, based on the “model” provided by OECD;
2. according to said Conventions, agreed with both EU and extra-EU countries and received by national laws.
In particular such tools allow avoiding that traders based in one country and producing an income in another country are not subject to a double taxation or a higher taxation in comparison to the taxation they would receive if the income came from an internal source. Moreover, such agreements also aim at prevention and/or fight of tax evasion.
Where a legal basis is not provided, the intelligence cooperation is anyway carried out, although with the above mentioned limits of evidence: this is the case of San Marino Republic.
Procedures to carry out administrative cooperation on direct taxes are the subject of Circular Letter n. 7/INCC dated Feb 4 2008, drawn up by the Office, concerning “The Administrative Cooperation in the sector of Direct taxes and VAT – legal tools and operational procedures”, by which the procedures of access to this kind of cooperation by our local Departments have been upgraded, uniformed and sremplified.
The cooperation on direct taxes is managed:
according to EU Directives 77/799 and 79/1070, as well as the “Conventions on double taxation on incomes and tax frauds”, based on the “model” provided by OECD;
2. according to said Conventions, agreed with both EU and extra-EU countries and received by national laws.
In particular such tools allow avoiding that traders based in one country and producing an income in another country are not subject to a double taxation or a higher taxation in comparison to the taxation they would receive if the income came from an internal source. Moreover, such agreements also aim at prevention and/or fight of tax evasion.
Where a legal basis is not provided, the intelligence cooperation is anyway carried out, although with the above mentioned limits of evidence: this is the case of San Marino Republic.
Procedures to carry out administrative cooperation on direct taxes are the subject of Circular Letter n. 7/INCC dated Feb 4 2008, drawn up by the Office, concerning “The Administrative Cooperation in the sector of Direct taxes and VAT – legal tools and operational procedures”, by which the procedures of access to this kind of cooperation by our local Departments have been upgraded, uniformed and sremplified.
The cooperation on direct taxes is managed:
according to EU Directives 77/799 and 79/1070, as well as the “Conventions on double taxation on incomes and tax frauds”, based on the “model” provided by OECD;
2. according to said Conventions, agreed with both EU and extra-EU countries and received by national laws.
In particular such tools allow avoiding that traders based in one country and producing an income in another country are not subject to a double taxation or a higher taxation in comparison to the taxation they would receive if the income came from an internal source. Moreover, such agreements also aim at prevention and/or fight of tax evasion.
Where a legal basis is not provided, the intelligence cooperation is anyway carried out, although with the above mentioned limits of evidence: this is the case of San Marino Republic.
Procedures to carry out administrative cooperation on direct taxes are the subject of Circular Letter n. 7/INCC dated Feb 4 2008, drawn up by the Office, concerning “The Administrative Cooperation in the sector of Direct taxes and VAT – legal tools and operational procedures”, by which the procedures of access to this kind of cooperation by our local Departments have been upgraded, uniformed and sremplified.
In the years 2006, 2007 and 2008 (up to 31.07) data concerning the exchange of information on direct taxes can be summarized as follows::
2006: received:84 – sent 271;
2007: received: 213 – sent 444;
2008: received 146 – sent 121.
