Central Anti Fraud and Law Enforcement Department The Central Anti Fraud and Law Enforcement Department was founded in 1995 with Austria´s accession to the European Community in the Austrian Federal Ministry of Finance Responsible for Customs Anti Fraud Matters May 2004 reorganisation of customs and tax: customs administration was merged with tax administration---1 division Since this time Central Anti Fraud and Law Enforcement Department in Customs and Tax Matters

Central Anti Fraud and Law Enforcement Department Tasks and goals Fight against all kind of customs fraud (smuggling, commercial fraud) including fight against agricultural fraud (agricultural subsidies) -preventive: surveillance of the market -restrictive: Law Enforcement: Detection, investigation, criminal procedures Fight against all kind of tax fraud (eg VAT fraud) Fight against illegal employment and social fraud tax and customs compliance that means protection of the national and EC financial interests

Central Anti Fraud and Law Enforcement Department How to reach the goals Central contact point for mutual assistance in customs matters Central gathering, storing and analysing of customs data (customs intelligence work) Cooperation with national bodies -Departments within the Ministry of Finance -Classification of goods, origin, agricultural measures, customs procedures and customs value, restrictions and prohibitions/foreign trade -Departments within other Ministries -Interior, Justice, Economy, Agriculture

Central Anti Fraud and Law Enforcement Department How to reach the goals Cooperation international with -Customs administrations of all other member states and also with third countries (based on agreements on mutual assistance in customs matters) - Units of the European Commission -OLAF (European Anti Fraud Office) -DG Agriculture -DG TAXUD (Customs and Tax)

Central Anti Fraud and Law Enforcement Department How to reach the goals Access to national and international databases Power to give central advises to the operational units of the customs offices----carrying out of controls -profiles in the customs database (e-customs) -ex post controls (service team or audit team) -ex ante controls (simplifications, certifications) Feed back of the results to the Central Anti Fraud Department

Central Anti Fraud and Law Enforcement Department Working methods Gathering, Storing and analysis of information Advises to the operative units Carrying out of controls Reporting of results Central Anti Fraud Department