Eurojust has seen an increase in the number of fraud cases, including tax fraud cases, forwarded to it for assistance by the national authorities. It also is actively involved in the European Multidisciplinary Platform against Criminal Threats (EMPACT) activities in the field of excise and missing trader fraud. As an additional way to address this growing area of criminality, Eurojust, in cooperation with the Slovak EU Presidency, held a tactical meeting on 28 October at Eurojust’s premises. The meeting, Judicial Cooperation in Tax Crime Matters, brought together high-level prosecutors specialised in fighting fraud from the Member States as well Switzerland and the USA. The meeting was chaired by Mr Ladislav Hamran, Vice-President of Eurojust and National Member for the Slovak Republic.
The objective of the meeting, combining presentations with in-depth discussions, was to share best practice and experience in the investigation and prosecution of cross-border tax crime.
On the agenda were legal obstacles and solutions encountered in judicial cooperation in tax crime cases in Sweden, France, Switzerland and Luxembourg, as well as the role of joint investigation teams in tax crime cases, and freezing and confiscation of the proceeds of tax crime, including obstacles in the execution of freezing and confiscation orders and issues of dual criminality in mutual legal cooperation. Operation Vertigo was highlighted as a successful example of judicial cooperation in large-scale VAT fraud.
Operation Vertigo, AR2015, pages 54 and 55.