بررسی تقلب‌های اروپایی در کشورهای عضو اتحادیه اروپا

This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU's main legal systems. These rules have become fundamental to the effective protection of the Union's financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, and the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross-sectional essays that deal with more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor's Office (EPPO). This provides a wider perspective on the themes considered. The book also examines transnational issues, providing essential context to the EU's legislative instruments intended to protect the financial interests of the Union.-- Provided by Publisher Table of Contents Notes on Contributors Introduction Part I: The Fight against Financial-Economic Crime through Specialised Investigative Bodies 1 Dynamics and Operational Models of Financial-Economic Investigations in Italy Introductory Considerations Access, Inspections and Verifications Pursuant to Presidential Decrees Nos 633/1972 and 600/1973 Investigative Acts other than Access to Business Premises: Financial Investigations The Transition from the Administrative to the Criminal Realm Article 220 of the Implementing Provisions of the Code of Criminal Procedure The Notion of "Evidence of Crime" and Notitia Criminis Crimes Discovered Instantly and Financial Violations Dynamics and Tools of Criminal Investigation 2 Investigating Economic Crimes in Spain: An Attempt to Find Order in Chaos1 Opening Remarks The Actors The Investigation Model According to the LECR Beyond the Law: Investigation Models in Practice Closing Remarks Part II: Establishing Specific Competences in Prosecuting Financial-Economic Crime 3 Criminal Investigations in Financial-Economic Matters in France Introduction Complexity of the Institutional Framework Powers of Investigation and Prosecution Authorities Part III: The Role of Administrative Authorities in Investigating Financial-Economic Crimes 4 The Investigation and Prosecution of Economic and Financial Crimes-Role and Function of Administrative Authorities in Germany Introduction The General Framework for the Investigation and Prosecution of Financial and Economic Crimes The Role of Specialised Administrative Authorities in the Investigation and Prosecution of Financial and Economic Crimes The Double Function of Revenue Authorities Double Function, Parallel Proceedings and Defence Rights The Initiation of a Criminal Investigation and Cooperation with Other Revenue Authorities The Relationship between Administrative Authorities and Judicial Authorities in Criminal Investigations Case Allocation and the Governing Function of the Public Prosecutor"s Office Cooperation Between the Revenue Authority and the Public Prosecutor"s Office Conclusions 5 The Role of Fiscal Administrative Authorities in Poland Introduction Main Features of Criminal Investigation in Poland Investigation into Common Economic and Financial Offences Investigation into Common Economic Offences Investigative Means Special Legislation: The Polish Fiscal Criminal Code Opening of Proceedings Investigative Powers Forms and Supervision of Proceedings Conclusion of Proceedings Overlapping Competences Conclusions Part IV: Prosecuting Financial-Economic Offences Outside the Roman Legal System 6 The Dynamics of Investigating and Prosecuting Financial and Economic Crimes in the UK Introduction General Criminal Investigation and Prosecution Conclusions Part V: Final Cross-sectional Essays 7 Data Protection Issues in Transnational Financial-Economic Investigations Data Protection and Data Sharing on the European and Domestic Level The Relevance of the Data Collected Is there a Concept of Relevance in Directive EU 680/2016? 8 Best Practices and Operational Models in Financial-Economic Investigations in Europe in View of the EPPO A Preliminary Overview of the "State of the Art" in Regard to the Establishment of a European Public Prosecutor Introduction on the Architecture of the EPPO System: The Scant Attention Paid to the Initial Acquisition of Information Relating to a Criminal Offence Two Conspicuous Shortcomings: The Failure to Provide for the Establishment of a European Police Force and Disregard for the Part of the Administrative Inquiry Preparatory to the Criminal Investigation The Persistent Coexistence of the Administrative Inquiry and Criminal Investigation The Flow of Crime Reports between National Administrative Agencies and the EPPO: A Strategic Role Still to be Played by OLAF Bibliography Index This book offers a detailed overview of the rules regarding criminal investigations into financial-economic criminality in the EU's main legal systems. These rules have become fundamental to the effective protection of the Union's financial interests. It undertakes a comparative study of six national legislatures (Italy, Spain, France, Germany, Poland, the UK) which serve as paradigms of the different judicial systems existing in the Union, in order to offer a complete overview of the different approaches to financial-economic investigation in the EU. The work is further enriched with cross–sectional essays that deal with the more general issues, such as data-protection and the future of investigations in the view of the establishment of the European Public Prosecutor's Office (or EPPO). This provides a wider perspective on the themes considered. The book also examines trans-national issues, providing essential context to the EU's legislative instruments intended to protect the financial interests of the Union. Dynamics and operational models of financial-economic investigation in Italy / Dr Fabio Nicolicchia -- Investigating economic crimes in Spain : an attempt to find order in chaos / Prof. Dr. adn Nieto Martìn and Dr Juan Jos González López -- Criminal investigations in financial-economic matters in France / Dr Olivier Cahn -- The investigation and prosecution of economic and financial crimes' role and function of administrative authorities in Germany / Prof Dr Martin Base -- The role of fiscal administrative authorities in Poland / Prof Dr Celina Nowak -- The dynamics of investigating and prosecuting financial and economic crimes in the UK / Prof Dr Valsamis Mitsilegas and Dr Theodora Christou -- Data protection issues in transnational financial-economic investigations / Dr Francesco Morelli -- Best practices and operational models in financial-economic investigations in Europe in view of the EPPO / Prof Dr Daniele Negri