...Georgios Pavlidis Purpose This paper aims to critically examine the European Union’s legislative initiative to establish an Anti-Money Laundering Authority (AMLA), which will introduce union-level supervision and provide support to national supervisors in the field of anti-money laundering...

...-measures-against-russia-over-ukraine/ European Parliament (1999), “ Briefing No. 28: Switzerland and the enlargement of the European Union ”, available at: www.europarl.europa.eu/enlargement/briefings/28a2_en.htm European Parliament (2022), “ Russia’s war on Ukraine in international law...

... and non-commercial purposes), subject tofull attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode European Union Tax crimes Countering tax crimes Ten Global Principles (TGPs) Tax evasion...

...Georgios Pavlidis Purpose The purpose of this paper is to critically examine the strengths and weaknesses of a new European Union (EU) initiative attempting an interesting paradigm shift in the field of cross-border asset freezing and confiscation. The entry into force of the Lisbon Treaty...

...Graeme Baber Purpose The purpose of this paper is to investigate the developmental status of the Member States of the European Union (EU) in the wake of the global financial crisis. Design/methodology/approach The paper considers the three elements in pairs, i.e. development and the EU...

... activity. The World Development Report (2005, p. 89) assessed the effect of criminality on SMEs and entrepreneurial activity: Organised crime European Union Estonia Bribes Crime rate Criminal law SMEs Estonia is a small but strategically located country in the North East corner...

... to the increasing number of reported value‐added tax (VAT) frauds. Nam et al. (2001) made a first attempt to quantify the VAT evasion and fraud in the European Union (EU), on the basis of the national accounts data. On a similar approach, Pashev (2007) explained the experience of Bulgaria...

...Simone White; Norel Neagu Purpose The purpose of this paper is to analyse the legislation and case law relevant to preventing and combating fraud affecting the European Union (EU)'s financial interests in Romania. Design/methodology/approach The paper explores how the legislation...

... Publishing Limited 2010 Fraud European Union For a phenomenon that has been discussed with such passion both within the EU and its Member States, EU fraud remains a grey area. What is the level of EU fraud today? And, in fact, what is EU fraud? One would be foolish if one demanded an exact...

... at: Levi@Cardiff.ac.uk © Emerald Group Publishing Limited 2010 Fraud Crimes European Union Much of the critique of social fairness relates to the relative non‐prosecution of elite individual and corporate crimes compared with crimes by lower class offenders. Sentencers can punish only...

... at: tricia.howse@hotmail.co.uk © Emerald Group Publishing Limited 2010 Fraud European Union Law enforcement Fraud comes in many forms. It sneaks in “below the radar” in countless ways that are neither picked up by the police, nor cared about by the public or the press. The tendency to add...

... the offences in total are recognised, much harm could be prevented. A similar approach to fraud against the European budget would have to put a price on harm done to the legitimacy of the whole European Union Project. If it is true that crimes of less that €1 million have not being investigated in the past...

... Publishing Limited 2010 Databases Crimes European Union Using databases to combat crime is not a recent discovery. For decades enforcement agencies around the world kept “files” or “dossiers” on crimes, suspects and methods in an attempt to prevent crime or prosecute criminals...

...Simone White; Simone White Purpose The purpose of this paper is to analyse the extent to which the (changing) European Union (EU) constitutional context impacts on the investigation of fraud affecting the EU budget, with a focus on fraud affecting expenditure. Design/methodology/approach...

...Simone White; Alan Doig Purpose Turkey is currently a candidate for accession to the European Union (EU), and one of the pre‐conditions is to address corruption. Turkey is also a member of the Council of Europe and subject to the GRECO peer‐review process on corruption. Various quantitative...

... Romania and the Czech Republic. A review of secondary materials such as official reports and academic articles is also undertaken. Findings The fight against European Union (EU) fraud is hampered by a number of factors. Fragmentation occurs at different levels, transnational, national and legal...

... and bodies (as distinct from national public bodies) is governed by a parallel but distinct set of rules, the financial regulation (European Union, 2002). Although in our opinion some read‐across would be desirable between research on frauds within the member states and on frauds involving the EU...

... concerning procedural guarantees (amended Article 11) (House of Lords, 2004a, b). Brendan Quirke can be contacted at: b.j.quirke@livjm.ac.uk © Emerald Group Publishing Limited 2007 Fraud Problem solving European Union OLAF or the European Fraud Prevention Office was established...

... to non‐market economy countries, with reference to European Union (EU) anti‐dumping measures against China; the latter is still viewed as a non‐market economy. Indicates the impact of the EU anti‐dumping campaign on Chinese industries and legal strategies for challenging the EU anti‐dumping campaign...

... statutory independence and the power to investigate, interview office‐holders and secure documents not just within the Commission but within all other European Union (EU) institutions. Explains why OLAF is necessary to protect the budget: this is substantial at Euro 100 billion, it is at greater risk than...