Simone White

Do European procurement rules generate or prevent crime

Purpose – The purpose of this paper is to explore whether opportunities for fraud and corruption might be reduced or increased by rules governing public procurement. The focus is on specific European legislation – Procurement Directive 2004/18 on the coordination of procedures for the award of contracts for public works, public supply and public services by public bodies within all EU Member States – however similar issues would arise in other jurisdictions.Design/methodology/approach – The procurement process is examined in relation to three stages of procedure: preparation of specifications, selection of tenderers, and execution of contracts, within each of which some specific risks (red flags) are identified.Findings – Particular risks that may not have been sufficiently addressed, in terms of research or legislation, arise at the first of these stages; accordingly this paper focuses there. Generally, risks are summarised in terms of insider‐driven specifications, low visibility of procurement processe...

EU anti‐fraud enforcement: overcoming obstacles

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 – The paper is based on legal issues perceived by a European law specialist working within OLAF. The legal framework and several cases are used to illustrate various difficulties in operational work. First of all, the paper argues that cooperation between EU bodies such as Europol, Eurojust, the European Judicial Network and European Anti‐Fraud Office (OLAF) is not yet optimal. Nor is the legal framework for OLAFs work. Internal blockages exist. This is illustrated in relation to a number of operational issues.Findings – The paper argues that much has been achieved through secondary legislation in the criminal law sphere under the Treaty of Nice but real difficulties continue at the operational level. As far as operational cooperation, effectiven...

Eu Fraud, Subsidiarity and Prospects for the IGC: A Regional Dimension?

Dölling, 1. (1994) Identitäten von Ostfrauen im Transformationsproze: Probleme ostdeutscher Frauenforschung, in E. Boa and J. Wharton (eds) Women and the Wende: Social Effects and Cultural Reflections of the German Unification Process, GDR Monitor No. 31, Rodopi, Amsterdam, pp. 95-106. Forum Deutsche Einheit. Aktuelle Kurzinformationen (1990) (6), Friedrich-Ebert-Stiftung, Bonn. Henrich, R. (1990) Der vormundschaftliche Staat Vom Versagen des real existierenden Sozialismus, Rowohlt,

European Law – The Corpus Juris: a bold step

The author highlights some of the issues of compatibility of a “Corpus Juris” suggested for Europe with EU law and national criminal law and procedure. Article by Simone White (IALS Research Fellow) published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

Direct taxation and bank disclosure in the context of the law of the European Union

Without prejudice to the idea that criminal law should be brought to bear upon tax evasion, in this paper the authors focus on the potential of European Community (EC) law in the frame‐work of economic regulation, trade and the fight for employment. Their argument is directed at evasion of all forms of direct tax, including corporation tax, tax on the income of individuals and all other forms of direct taxation.