1 Role of Eurojust in the fight against VAT Fraud ( 5 minutes presentation ) Credits : Manuel de Almeida Pereira Case Management Analyst

2 “…Whereas value added tax (VAT) evasion and fraud not only affect the financing of Member States' budgets, but also the EU own resources system” – European Parliament – Draft Report - on European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VAT(2008/2151(INI))

3

4 “How should the Commission’s activities in fighting VAT fraud relate to the activities of Europol and Eurojust.” - Draft Report (see below) – pag.6/10 “The rapporteur is of the opinion that the activities of Europol and Eurojust could provide added value as regards the criminal law angle of VAT fraud. However, there is a need to clarify the different tasks and possibilities of cooperation of these bodies with the Commission in order to avoid double work” - European Parliament – Draft Report - on European Court of Auditors' Special Report No 8/2007 concerning administrative cooperation in the field of VAT(2008/2151(INI)) – pag 10/10

5 Investigation and Prosecution : The “criminal law angle of VAT fraud” Eurojust : Judicial cooperation in VAT Fraud cases. Trans-national Coordination of home prosecution and police Bodies in cross border complex VAT fraud cases Developing of permanent communication system (24hours 365days) Feedbacks in case of similar national cases (appeals, etc…) Eurojust : Judicial data analysis Finding of links among cases and new matches. Fostering of new national investigations

6 Statistics on cases registered in Eurojust

7 Total number of cases in the period: 106 cases 58 closed 10 closed48 ongoing 21 cases in 2005; 11 ongoing 20 closed 28 cases in 2006; 8 ongoing 7 closed 34 cases in 2007; 27 ongoing 0 closed 23 cases in 2008 (Until the 30 th of June) 27 ongoing Statistics on cases registered in Eurojust th June 2008

8 EU Member States and Third Countries involved

9 EU Member States as Owners (1) Totals

10 EU Member States (2) Cases per year

11 EU Member States and Third Countries Involved (3) Cases per year

12 Intelligence production and deliver : for the “preventive angle of VAT fraud” Eurojust : “Europol opened an analytical work file on missing trader intra-Community fraud in april 2008”. European Parliament – Draft Report – quoted.pag.5/10 Eurojust has already been associated to that, contributes to the Europol AWF (Analyst: Manuel De Almeida Pereira) with data and intelligence reports.

13 Analytical Intelligence Credit Eurojust Case Management Team Manuel de Almeida Pereira Case Management Analyst Eurojust Maanweg AB The Hague The Netherlands Office Phone Mobile Fax

14

15 speaker Cristiano Ripoli National Expert Eurojust Maanweg AB The Hague The Netherlands Office Phone Mobile Fax (Italian Desk)