European Cooperation between Financial Supervisory, Tax and Judicial Authorities

von Michiel Luchtman

Taschenbuch

Kurzbeschreibung des Verlags

Awarded with the 2009 Siracusa Prize

The system of law enforcement within the European Union is based on so-called "indirect enforcement". This means that Member States are, within certain binding EU preconditions, responsible for the enforcement of EC and EU law by means of criminal law, administrative law, etc. In order to realize the EU dimension of law enforcement, co-operation with other Member States is often necessary. This book focuses on the relationship between the two instruments for transnational co-operation in the field of evidence gathering, namely mutual assistance in administrative matters and mutual assistance in criminal matters. This volume not only contains an analysis of the relevant rules on transnational law enforcement co-operation, but also the results of a comparative study into the nature and organisation of national law enforcement in three States. The criminal and administrative enforcement of tax law (direct taxes) and conduct-of-business supervision in the financial markets in the Netherlands, Germany and Switzerland are used as case studies. Special attention is paid to banking secrecy. >Michiel Luchtman is associate professor at the Willem Pompe Institute for Criminal Law and Criminology, Utrecht School of Law, the Netherlands.

• Reihe: Intersentia
• ISBN: 9789050958622
• Sprache: Englisch
• Erscheinungsdatum: 16.10.2008
• Größe: 229 x 152 mm
• Verlag: Lefebvre Belgium sa