European Cooperation Between Tax, Customs and Judicial Authorities
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:
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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