Fighting CrimBank –

Detection and Criminal

Investigation

9 December, 201610.40 PM – 11.40 PM

DELRUE GEERT

AML/CFT Expert - Author

Curriculum Vitae

Detective Commissioner – Law Enforcement

30 years of experience, in the fight againstfinancial and economic crime

Author of several books regarding financial andeconomic crime in Dutch, French and English

Vademecum Financial Investigation (NL + FR)

Criminal Bankruptcy (NL + FR)

Criminal Insolvency (NL + FR)

Theft of Inheritance Goods (NL + FR)

Tax Fraud (NL + FR)

Documentary Fraud (NL + FR)

Embezzlement and Misuse of Trust (NL + FR)

Money Laundering and Financing of Terrorism(NL - 3e ed. – FR – 2d ed.)

Tax Fraud in Belgium (EN)

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• LEGISLATION of EU Member States relating to CrimBank

• WHAT IS CrimBank FOR EU MEMBER STATES

• TYPES OF CRIMES related to CrimBank?

• STATES BODIES fighting against CrimBank (competence –

cooperation)

• TYPES OF OPERATIONAL FUNCTIONS ACTIVITY:

operational investigations, the detection of administrative

infractions, the detection of crimes, the undertaking and the

investigation of criminal cases, supervisory activities

• INTERNATIONAL COOPERATION

• SCHEMES AND INSTRUMENTS of commitment criminal

offenses

• METHODS OF FIGHT against CrimBank

OBJECTIVES

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MONEY

LAUNDERINGBANKRUPTCY

FRAUD

CRIME TIME LINE

E

M

P

I

R

I

C

E

M

P

I

R

I

C

ORGANIZED

SIMPLE

SEMI ORGANIZED

C

R

I

M

E

CIVIL CODE CIVIL CODELEGAL

LEGAL

BANKRUPTCY

FRAUD

F

R

A

U

D

REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE

LEGAL FRAMEWORK

SEMI ORGANIZED

SIMPLE

ORGANIZED

EMPIRIC FRAMEWORK

5

MONEY

LAUNDERINGBANKRUPTCY

FRAUD

CRIME TIME LINE

E

M

P

I

R

I

C

E

M

P

I

R

I

C

ORGANIZED

SIMPLE

SEMI ORGANIZED

C

R

I

M

E

CIVIL CODE CIVIL CODELEGAL

LEGAL

BANKRUPTCY

FRAUD

F

R

A

U

D

REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE

SEMI ORGANIZED

SIMPLE

ORGANIZED

LAW ENFORCEMENTLAW ENFORCEMENT

CRIME TIME LINE

PROFESSIONALS

SAFEPROFESSIONALS

SAFE

BANKRUPTCY

CRI

MES

E

M

P

I

R

I

C

LEGAL FRAMEWORK

PROCEEDS

OF BANKRUPTCY

FRAUD

MONEY

LAUNDERING

MACHINE

LEGAL

ECONOMY

CRIMINAL TRACK

ADMINISTRATIVE TRACKADM

CRI

M

BANKRUPTCY

FRAUD

LEGAL FRAMEWORK

E

M

P

I

R

I

C

TIME LINE TACKLING CRIMBANK

COMMERCIAL-CIVIL PROCEDURE

CRIMINAL PROCEDURE

PART 1

CIVIL PROCEDURE

CIVIL

9

100 % 20 % 10 % 10 %

TRUSTEEProsecutor’s

Office

5 %

Prosecutor’s Office

BANKRUPTCIES COURT

? %

TIME LINE

POLICE

CRIMINAL

PART 2

CRIMINAL

PROCEDURE

11

CRIMINAL PROCEDURE

DETECTION

• Prosecutors Office

• Chamber of Commercial

Litigation

• Police

• Complaint (debtor, trustee…)

CIVIL

12

100 % 20 % 10 % 10 %

TRUSTEEProsecutor’s

Office

5 %

BANKRUPTCIES COURT

? %

TIME LINE

POLICE

CRIMINAL

Prosecutor’s Office

CRIMINAL

INVESTI-

GATIONCommercial Court

Civil (monitoring) Organs Procedures

Foreign Intelligence

MINISTRY OF JUSTICE

Criminal Court

Intelligence / Enforcement Agencies

Local Prosecutor’s Office

MINISTRY OF JUSTICE

STATE BODIES – CRIMINAL PROCEDURE

CRIMINAL PROCEDURE

CORPORATE TAX

Local Police

INCOME TAX

MINISTRY OF FINANCE

Federal Criminal Police

Chief prosecutor general

MINISTRY OF FINANCE

INCOME TAX

CORPORATE TAX

MINISTRY SOCIAL SECURITYMINISTRY SOCIAL SECURITY

VAT VAT

Monitoring Organ

Foreign Intelligence

Chamber of Commercial Ligitation

Trustee

Creditors Creditors

Protection form Creditors

Step 1 : Taking Cognizance of the FactsStep 2 : Analysis of the Available DataStep 3 : Start of the InvestigationStep 4 : Identification and other Legal Identity Information

about the ProtagonistsStep 5 : Search for Diverse Data Concerning the FortuneStep 6 : Calculation of the Criminal ProceedsStep 7 : Interrogatory of WitnessesStep 8 : Interrogatory of the Suspect(s)Step 9 : House Search – Seizure and DepositStep 10 : Search for Additional DataStep 11 : Additional Interrogatory of the Suspect(s)Step 12 : SynthesisStep 13 : Final Audition of the Suspect(s)

POLICE INVESTIGATION

PART 3

Mis-Use of

CrimBank

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Mis-USE of CrimBankSCHEMES of CrimBank

• Use of “Limited”-companies as “Front”-companies

• Nearly bankrupt firms are used as

“Shell”-companies

• Organized Cascade bankruptcies

• Use in International Complex

Companies Structures

• Use of CrimBank to Launder Money

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Mis-USE of CrimBankSCHEMES of CrimBank

• Use for Tax Fraud

• Use for Social Fraud with Fraudulent

Subcontractors

• Use for VAT-Carousels

• …..

PART 4

INTERNATIONAL

COOPERATION

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Prosecutors Office

level

EUROJUST

EJN

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The role of Eurojust is crucial in arranging and

facilitating the requests for judicial assistance in

obtaining information requested by means of

rogatory letters.

www.eurojust.europa.eu

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The European Judicial Network in criminal matters (EJN)

is a network of national contact points for the facilitation

of judicial cooperation in criminal matters

The EJN is composed of Contact Points in the Member

States designated by each Member State among central

authorities in charge of international judicial cooperation

and the judicial authorities or other competent authorities

with specific responsibilities in the field of international

judicial cooperation.

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Police level

EUROPOL

INTERPOL

Europol Unclassified - Basic Protection Level

Europol Public Information

<pls choose appriopriate>

Europol Cooperation

Economic Crimes

Methodand

structurethat is what’s important!

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CONCLUSION

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Thanks for your

attention

geert.delrue@telenet.be

BIBLIOGRAPHY

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