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Articles found: 291 of 291
Massimiliano Mocci

Confiscation by Equivalent in Italian Legislation

1 August 2013 // english

I. Introduction The extent of the phenomenon of tax evasion in Italy is now at such a level that,1 unfortunately, the legislative tools for control and repression, which are limited to administrative sanctions, are inadequate to effectively contain or to tackle such a massive subtraction of resources. Tax evasion affects direct national taxation, VAT, and, consequently, the European Union budget. Thirteen years after its adoption,2 the “new discipline of crimes relating to income and valued added taxes,” having at the time replaced the previous legal provisions constituted by Law No. 516 of 1982, is showing signs of age. Renewed on... Read more

Andrew Dornbierer / Charlie Monteith

Tracking and Tracing Stolen Assets in Foreign Jurisdictions

1 June 2013 // english

It has been estimated that roughly 1.6 trillion USD in criminal proceeds are laundered through the international financial system each year.1 To put this in perspective, this sum is more than the combined GDPs of Switzerland, Portugal, Romania, Belarus, and Austria in 2011. To enjoy this unnerving amount of illicit assets, criminals are forced to launder these funds through legitimate international financial channels in an attempt to disguise their illegitimate origins. Consequently, if an investigator knows how and where to look, there is always a connection that links a criminal’s assets to his or her crimes – and if sufficient... Read more

Dr. Christian Johnson

First Experiences in Germany with Mutual Recognition of Financial Penalties

1 May 2013 // english

I. Framework Decision 2005/214 1. Introduction Framework Decision 2005/214/JHA on the application of the principle of mutual recognition of financial penalties (hereinafter FD 2005/214) was adopted on 24 February 2005.1 It set a deadline for Member States to comply with its provisions: 22 March 2007. As of today, 24 Member States have transposed FD 2005/214 into their respective national law.2 This instrument provides for an EU-wide execution of financial penalties on the basis of the principle of mutual recognition. FD 2005/214 has broken new ground. Before 2005, a multilateral or EU instrument for the trans-border execution of financial penalties had... Read more

CrasSteven 2014 SW.jpg Steven Cras / Luca De Matteis

The Directive on the Right to Information

Genesis and Short Description

1 April 2013 (updated 5 years, 9 months ago) // english

On 22 May 2012, the European Parliament and the Council adopted Directive 2012/13/EU on the right to information in criminal proceedings. The directive is the second measure ("measure B") in application of the Roadmap on procedural rights, which was adopted by the Council in 2009.
The directive is evidence that Member States are in favour of measures enhancing the procedural rights of suspects and accused persons in criminal proceedings, contrary to what is sometimes said. Indeed, the directive provides a good example of legislation where the Council, together with the European Parliament, has taken a very much "pro-rights" approach, by establishing even more extensive and protective rights than those proposed by the European Commission.
This article describes the genesis of the directive and provides a short description of its contents.

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Editorial Guest Editorial eucrim 2/2013

1 April 2013 // english

Dear Readers, Nothing says more than the figures: $2.1 trillion is the total amount of criminal proceeds generated in 2009 according to UN estimates. Not only does money laundering facilitate corruption, organized crime, and terrorism, but it steals from all EU citizens. At present, less than 1% of the proceeds of crime are frozen and confiscated, proving that dirty money remains in the criminals’ pockets. This is why we must concentrate our efforts on dragging out this money if we ever want to get real results. Otherwise, dirty money will produce new organized crime networks, fund terrorism, or go to... Read more

Prof. Kevin Aquilina

Fighting Corruption in Malta and at European Union Levels

1 April 2013 // english

Undoubtedly, the fight against corruption is no easy job, mainly because of the very secretive nature of such an offence that, at times, makes it next to impossible to detect, especially when hardly anyone files a report with the law enforcement authorities. Hence, new methods need to be identified and devised to fight corruption at a national level and in the European Union whilst at the same time safeguarding human rights, especially the right to a fair and public trial as well as the right to privacy. This is indeed an arduous task for all the public authorities involved in... Read more