European Cooperation Between Tax, Customs and Judicial Authorities: The Netherlands, England and Wales, France and Germany
John A. E. Vervaele, André Klip
Kluwer Law International, 2002 - Law - 302 pages
This book offers an English translation, updated to mid-2001, of an acclaimed Dutch study which appeared earlier that year. The study was originally commissioned by the Dutch Ministry of Justice, which recognized that the way to clear standards of cooperation lay through in-depth comparative research into the relevant law, practice, and recent experience of several major national jurisdictions. A five-member research group worked with the help of the Willem Pompe Institute of Criminal Law and Criminology, the Foundation for the Promotion of Criminal Law Research, and the Utrecht Faculty of Law's Centre for Enforcement of European Law. In order to focus meaningfully on the theme of combating fraud in its most significant current manifestations, the researchers restricted their study to customs law, fiscal law, and agricultural law in four EC countries. Among the core legal matters investigated are the following: exchange of enforcement data; performance of acts of investigation; the 'moment' in each legal system at which it is necessary to switch from administrative assistance to assistance in criminal matters; and the manner in which national systems of evidence deal with evidence from abroad. Based on a close study of legislation and case law in each of the four countries-in addition to numerous personal interviews-the analysis clearly identifies the legal problems, and makes recommendations as to how transnational administrative law and cooperation in criminal matters may be most effectively arranged.
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Supranational rules governing cooperation in administrative
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administrative authorities administrative law Article assistance in criminal authorisation basis Bulletin of Acts Code of Criminal Convention on Mutual Council of Europe criminal investigation criminal law criminal matters criminal offences Criminal Procedure Ordinance criminal proceedings Customs Act Customs Administration customs and agricultural Customs and Excise customs authorities customs duties customs law documents duty of secrecy enforcement European Commission European Convention European Union evidence excise duties Federal Finance Fiscal Intelligence fraud implementation inspection Intelligence and Investigation International Assistance Act investigating judge Investigation Department judicial authorities letters rogatory margin number means of coercion Member mutual administrative assistance mutual assistance Netherlands obligations officials organisation paragraph penalty person concerned police prosecutor provisions Public Prosecution Service Regulation relation relevant requests for mutual respect rules Schengen Agreement Staatsanwaltschaft Tax and Customs tax authorities tax matters tax offences Tax Ordinance Third Pillar tion transnational Treaty Treaty of Amsterdam Treaty Series Turnover Tax Act