1. Lex Schalbar European Parliament 2008 1

2. 2 Ministry of Finance Direct taxesIndirect taxesCustoms & Excise VAT Justice Police Adm. Assist CLO 17891798 Lex Schalbar European Parliament 2008

3. 3 General Director Local Offices Anti-Fraud Lex Schalbar European Parliament 2008 Inpection

4. Lex Schalbar European Parliament 2008 4  3 channels: CLO, Anti-Fraud Unit (AFU) and VIES (SCAT)  1 bilateral agreement with Germany  1 for CRI in criminal matters (Police)  Problem: no link between Police and AFU  House searches in our offices !!!

5. Lex Schalbar European Parliament 2008 5  AFU got a delegation of competent authority in fraud cases  Exchange of information via CCN mail  The contact points are mostly EUROCANET people who have the same skills  Problem: not AFUs in all MS  1798 designed for AFU people, but!!!

6. Lex Schalbar European Parliament 2008 6  Misuse of tax-fraud box  Inner circle: discussion forum  Small cases forwarded without an analysis  Fraud people are linked together  MLC tool, not yet accurate in fraud cases

7. Lex Schalbar European Parliament 2008 7  More and more direct cooperation between fraud experts  But problems with some MSs  Small and large countries: large countries have many requests, but the resources of small countries are not high enough  Better analysis of the cases to submit  MLC organized only in relevant cases

8. Lex Schalbar European Parliament 2008 8  In fraud cases in certain MSs, too many bodies dealing with without any link between  The solution: one national AFU with competent authority and CCN access  Means direct link to the field audit  Means direct contacts to the other AFUs  These people speak together and know each other, so easyer communication

9. Lex Schalbar European Parliament 2008 9 International phone calls Personal e-mail address Business cards Language skills Why this? Speed up information flow

10. Lex Schalbar European Parliament 2008 10 CLO’S

11. AFUs

12. Lex Schalbar European Parliament 2008 12 Thank you very much for your attention