Vermeulen, Gert

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Ghent University Academic Bibliography

Prof. Dr. Gert Vermeulent.  +32 9 264 69 43f.  +32 9 264 84 94Gert.Vermeulen@UGent.be EU cross-border cooperationand information exchangein criminal matters andin fiscal & social matters in particular2nd IRIS Summer SchoolPerugia | 14 July 2014research publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   in criminal mattersin fiscal & social matterscriminal justice/administrative purpose demarcation fundamental?criminal justice/administrative purpose cross-over or mixed purpose?de lege ferenda options?Structure: EU cooperation & infoex14 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particular2research publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   cooperation type• operational (less relevant?) | information-relatedlevels/models• within respective MS• plainly domestic | centralised (administrative) preparation (OLAF)• between (authorities from) MS (horizontal)• directly (on request, spontaneous, ordered)• directly with support network/database (SISII, EJN, CIS, ELO network, EIS, Siena, Prüm, ECRIS, EPRIS, ...)• jointly with coordination support (Europol, Eurojust, …)• intelligence work, investigation and prosecution (EU-worthy or cross-border crime), positive jurisdiction conflicts, ne bis in idem, …• upon request/order supranational body/agency (EPPO?)EU cooperation & infoex in criminal matters14 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particular3research publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   in fiscal matters• traditional fiscal exception (and bank secrecy) removed in fiscalcriminal matters• initially only for indirect tax (CISA): customs, excise, VAT (specialty)• in the meantime further reduced• administrative cooperation between fiscal administrations• OECD developments, FACTA, una via … (blurring boundaries)in social matters• if amounting to serious labour exploitation/THB: no problem• offence in criminal matters – administrative sanction: no problem• 2005 FD financial penalties• administrative offence + sanction: posting enforcement directive …EU cooperation & infoex in fiscal & social matters14 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particular4research publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   part of the EU acquis (be it in a fragmentary and ad hoc fashion)• also reflected in posting enforcement directive: specialty (6.8), fines (13.2)• however: built-in flexibility for administrative authorities (supra) and for type of liability of legal persons (penal, administrative, civil)further lack of purpose distinction/demarcation problematic• separation of powers (criminal justice vs administrative finality)• guaranteeing the integrity of procedural guarantees in criminal matters• MS level: often circumvented/undermined by administrative detours and inter-agency cooperation & info sharing• UK (interception), The Netherlands (BIBOP, RIECs, Emergo),• EU/international/cross-border level: blurring demarcation line• Europol access to SISII, VIS, Eurodac (interoperability)• to be complied with by administrative authorities• de facto: e.g. OLAF investigations | de jure: ECtHR/ECJ impact on administrative enforcement mechanisms (e.g. Chambaz vs Switzerland)• data protection (purpose limitation being a lead principle)Purpose demarcation fundamental?514 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particularresearch publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   inspiration from?• road traffic & vehicle registration data (Eucaris, Prüm, …)• OLAF participation in JITs• customs: police-customs (Europol), Naples I (customs adminstrations), Naples II (customs administrations and judicial authorities)• police: police and judicial authorities (Swedish FD), PoA• fully mixed model conventions: e.g. 1969 BASS treaty (Benelux)• comparable rules for administrative/criminal justice cooperation• no administrative erosion of (criminal) procedural guarantees• far-reaching competencies (equivalent powers abroad, including fordrafting official reports, …)• comprehensive instrument (MLA, notification, transfer of prosecution, choice of jurisdiction, …)Purpose cross-over or mixed purpose?14 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particular6research publications consultancy conferenceswww.ircp.orgProf. Dr. Gert Vermeulen+32 9 264 69 43Gert.Vermeulen@UGent.be   compelling and elaborate administrative cooperation framework?• cfr judicial cooperation, police cooperation after PoA, customs cooperation, fiscalcooperation, road traffic cooperation, …)• posting enforcement directive sufficiently elaborate?mixed model framework?sending by post + protection against in absentia decisions (vs notification)asset sharing above 10.00 €reversed/shared burden of proof system?radical horizontalisation? (like for judicial -, unlike for police cooperation)aut exequi, aut tolerare? (as a solution for capacity and priority issues)supported by cross-border database, SPOCs, EIXM for social fraud?direct (hit-no-hit based?) access to national databases (vs IMI?)central coordination support in cross-border or EU-worthy cases?definitional (multiple) and classificational benchmarking tool (EULOCS-like?)ECRIS-like system & MR of disqualifications of legal persons sanctioned?due diligence obligation/criminal participation for chain responsibility?no supranational powers proper needed/wantedDe lege ferenda options?14 July 2014 | 2nd IRIS Summer School | EU cross-border cooperation and information exchange in criminal matters and in fiscal & social matters in particular7www.ircp.orgContactProf. Dr. Gert Vermeulent. +32 9 264 69 43f. +32 9 264 84 94Gert.Vermeulen@UGent.behttp://www.linkedin.com/pub/gert-vermeulen/68/0/42bIRCPGhent UniversityUniversiteitstraat 4B – 9000 Ghent

EU cross-border cooperation and information exchange in criminal matters and in fiscal and social matters in particular

https://biblio.ugent.be/publication/5864933/file/5864935

EU cross-border cooperation and information exchange in criminal matters and in fiscal and social matters in particular

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Ghent University Academic Bibliography