MTIC fraud investigation and LEA's cooperation improving

06 March 2018
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This Publication/Document is about Economic Crime

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This report is produced within the framework of EMPACT MTIC by anti-fraud experts from six member states. The report is designed to assist a more collaborative approach to MTIC fighting fraud.

The conclusions and recommendations set out in this report are those of the experts who wrote the report (from SE, AT, BE, BG, FR and UK) and do not necessarily reflect the official opinion of the member states.

The purpose of this report is to identify the national, international and intra-agency obstacles which prohibit the sharing of information between the administrative tax authorities and criminal Law Enforcement Agencies (LEA) tackling Missing Trader Intra Community (MTIC) fraud. These bodies are responsible for successfully combatting Organised Criminal Gangs/Organised Crime Groups (OCGs) perpetrating this fraud and devising the most effective forms of interventions.

The report is also tasked with highlighting best practices and potential solutions to problems of cooperation to facilitate, optimise and promote interaction between the key civil administrations and criminal LEAs. In doing this, the report will contribute towards maximising closer working which in turn will provide more opportunities for successful interventions and the utilisation of the full range of tools at the disposal of the investigating authority.