fraud against the EU [ fraud against the European Union ]

fraud [ elimination of fraud | fight against fraud | fraud prevention ]

Textile Antifraud Initiative | TAFI [Abbr.]

System Customs Enforcement Network | System for Customs Enforcement Networks | SCENT [Abbr.]

drug abuse outreach worker | substance abuse social worker | substance mis-use mentor | substance misuse worker

adult literacy instructor | instructor in adult literacy and numeracy | adult literacy teacher | teacher of adult literacy and numeracy

trading standards manager | trading standards officer | tester of weights and measures | weights and measures inspector

European Anti-fraud Office [ OLAF [acronym] ]

CHIP Frauds Unit

EUROVOC descriptor: EU financing fraud cross-border cooperation corruption illicit trade prevention of delinquency EU programme fraud against the EU

The notion of serious offences against the common system of value added tax (‘VAT’) as established by Council Directive 2006/112/EC (the ‘common VAT system’) refers to the most serious forms of VAT fraud, in particular carrousel fraud, VAT fraud through missing traders, and VAT fraud committed within a criminal organisation, which create serious threats to the common VAT system and thus to the Union budget.

The adoption of the remaining part of that proposal would allow all Member States to apply the reverse charge mechanism under the same conditions in those sectors where it represents the most efficient tool against 'carousel fraud', instead of adopting individual derogations to the VAT Directive which could have an adverse impact on the fight against fraud in other Member States.

The last Commission Anti-Fraud Strategy was adopted in 2000[19] and the ensuing Action Plans for 2001-2003 and 2004-2005 created a basis for a comprehensive EU policy against fraud.[20] The Commission reported on the implementation of the Action Plan and on progress in the development of anti-fraud policies in its annual reports on the protection of the financial interests of the Communities and the fight against fraud from 2001 to 2005.[21] In 2007, the Commission adopted a Communication on fraud-proofing[22] together with a Communication on the division of responsibilities between OLAF and the Commission Services for expenditure under ...[+++]shared management, whereby the Services assumed responsibility for financial follow-up of irregularities and fraud.[23] The implementation of these Communications shows that OLAF’s know-how, drawn from its investigative experience, can provide valuable input into the Commission.