1. Lecturer: Miljen Matijašević e-mail: miljen.matijasevic@gmail.commiljen.matijasevic@gmail.com G10, room 6, Wed 11:00-12:00 Session 7-8

2. 1. Revision of the previous session 2. European Anti-Fraud Office (OLAF) 3. Practice

3. European Court of Auditors

4. 1. What is the primary task of the ECA? 2. Who appoints the members of the ECA? 3. Who does the ECA submit its reports to? 4. Can the ECA inspect national authorities? 5. What legal powers does the ECA have?

6.  The European Anti-Fraud Office (OLAF) was set up in 1999 to protect the EU’s financial interests and to ensure that the best possible use can be made of EU’s resources

7. As a result of the 3 500 investigations OLAF has completed since it was set up in 1999:  335 individuals have received prison sentences totalling 900 years  over €1.1 billion of EU money has been recovered (excluding financial penalties)  on average OLAF has recovered €100 million a year. (from OLAF’s website)

8. Results for 2012  €94.5 million recovered for the EU budget  EU Member State courts issued a cumulative 511 years of prison sentences – not including an additional 70 years of suspended sentences. How much does OLAF cost EU tax payers?  OLAF's running costs for 2012 amount to €57.4 million  OLAF is also providing €21.5 million in grants and project funding to help authorities and organisations fight fraud both inside and outside the EU.

9. How many people are involved in fighting fraud in the EU?  EU countries manage 80% of EU funds and have primary responsibility for fighting fraud. They employ most of those involved in this fight for example 500 000 police officers.  OLAF has 435 staff – of which more than two-thirds work on fraud investigations. What is OLAF's case load?  OLAF had 716 open investigations at the end of 2012.  OLAF opened 718 new investigations and closed 465 in 2012.  Average length of an investigation was 17.3 months in 2011.

10. READ THE TEXT ON THE HANDOUTS GLOSSARY  to counterfeit, v. - krivotvoriti  subsidy, n. - subvencija  to defraud, v. – otu đ iti, pronevjeriti, izvući novac na prijevaru  misconduct, n. – povreda radne dužnosti, nesavjesno obavljanje posla  diversion (of funds), n. – prisvajanje, ilegalno preusmjeravanje

11.  Translate the text on the handouts

12. 1. What is the primary role of OLAF? 2. What can result from OLAF’s investigations? 3. What is the biggest category of fraud committed in the EU? What about the second and third? 4. Can they act on the order of an EU or a national government institution? 5. What are its powers of investigation? Can they investigate criminal offences independently?

13.  rashodi  stopa PDV-a  podnijeti poreznu prijavu  valuta  tečaj  proračunska politika  službena evidencija  porezno tijelo  upravljanje sredstvima EU-a  lažni novac

14.  rashodi - expenditure  stopa PDV-a – VAT rate  podnijeti poreznu prijavu – submit a tax return  valuta - currency  tečaj – exchange rate  proračunska politika – budgetary policy  službena evidencija – offical record  porezno tijelo – tax authority  upravljanje sredstvima EU-a – handling EU funds  lažni novac – counterfeit money

15. The Tax Administration collects and processes data on defined and _______ taxes and obligatory _______ and proposes changes in tax policy and tax _______ in order to improve the tax system. It also performs _______ relating to the control of the calculation, collection and _______ of assets in order to collect tax. It monitors the _______ of international treaties relating to taxes. It receives tax returns, establishes tax liabilities in tax _______, collects and _______ taxes.

16. The Tax Administration collects and processes data on defined and COLLECTED taxes and obligatory CONTRIBUTIONS and proposes changes in tax policy and tax REGULATIONS in order to improve the tax system. It also performs FUNCTIONS relating to the control of the calculation, collection and SEIZURE of assets in order to collect tax. It monitors the ENFORCEMENT of international treaties relating to taxes. It receives tax returns, establishes tax liabilities in tax ACCOUNTS, collects and REFUNDS taxes.