Criminal Bankryptcy is one of the most undermining crimes of a legal economy. So detecting and investigating criminal bankruptcies is contributing to a saver economic system

1. Fighting CrimBank –
Detection and Criminal
Investigation
9 December, 2016
10.40 PM – 11.40 PM
DELRUE GEERT
AML/CFT Expert - Author

2. Curriculum Vitae
 Detective Commissioner – Law Enforcement
 30 years of experience, in the fight against
financial and economic crime
 Author of several books regarding financial and
economic 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)

3. 3
• 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

4. 4
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 CODE
L
E
G
A
L
L
E
G
A
L
B
A
N
K
R
U
P
T
C
Y
F
R
A
U
D
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
LEGAL FRAMEWORK
SEMI ORGANIZED
SIMPLE
ORGANIZED
EMPIRIC FRAMEWORK

5. 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 CODE
L
E
G
A
L
L
E
G
A
L
B
A
N
K
R
U
P
T
C
Y
F
R
A
U
D
F
R
A
U
D
REPRESSIVE REPRESSIVECRIMINAL CODE CRIM CODE
SEMI ORGANIZED
SIMPLE
ORGANIZED

6. LAW ENFORCEMENTLAW ENFORCEMENT
CRIME TIME LINE
PROFESSIONALS
SAFE
PROFESSIONALS
SAFE
B
A
N
K
R
U
P
T
C
Y
C
R
I
M
E
S
E
M
P
I
R
I
C
LEGAL FRAMEWORK
PROCEEDS
OF BANKRUPTCY
FRAUD
MONEY
LAUNDERING
MACHINE
LEGAL
ECONOMY

7. CRIMINAL TRACK
ADMINISTRATIVE TRACK
A
D
M
C
R
I
M
B
A
N
K
R
U
P
T
C
Y
F
R
A
U
D
LEGAL FRAMEWORK
E
M
P
I
R
I
C
TIME LINE TACKLING CRIMBANK
COMMERCIAL-CIVIL PROCEDURE
CRIMINAL PROCEDURE

8. PART 1
CIVIL PROCEDURE

9. CIVIL
9
100 % 20 % 10 % 10 %
TRUSTEE
Prosecutor’s
Office
5 %
Prosecutor’s
Office
BANKRUPTCIES COURT
? %
TIME LINE
POLICE
CRIMINAL

10. PART 2
CRIMINAL
PROCEDURE

11. 11
CRIMINAL PROCEDURE
DETECTION
• Prosecutors Office
• Chamber of Commercial
Litigation
• Police
• Complaint (debtor, trustee…)

12. CIVIL
12
100 % 20 % 10 % 10 %
TRUSTEE
Prosecutor’s
Office
5 %
BANKRUPTCIES COURT
? %
TIME LINE
POLICE
CRIMINAL
Prosecutor’s
Office

13. CRIMINAL
INVESTI-
GATION
Commercial 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

14. Step 1 : Taking Cognizance of the Facts
Step 2 : Analysis of the Available Data
Step 3 : Start of the Investigation
Step 4 : Identification and other Legal Identity Information
about the Protagonists
Step 5 : Search for Diverse Data Concerning the Fortune
Step 6 : Calculation of the Criminal Proceeds
Step 7 : Interrogatory of Witnesses
Step 8 : Interrogatory of the Suspect(s)
Step 9 : House Search – Seizure and Deposit
Step 10 : Search for Additional Data
Step 11 : Additional Interrogatory of the Suspect(s)
Step 12 : Synthesis
Step 13 : Final Audition of the Suspect(s)
POLICE INVESTIGATION

15. PART 3
Mis-Use of
CrimBank

16. 16
Mis-USE of CrimBank
SCHEMES 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

17. 17
Mis-USE of CrimBank
SCHEMES of CrimBank
• Use for Tax Fraud
• Use for Social Fraud with Fraudulent
Subcontractors
• Use for VAT-Carousels
• …..

18. PART 4
INTERNATIONAL
COOPERATION

19. 19
Prosecutors Office
level
EUROJUST
EJN

20. 20
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

21. 21
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.

22. 22
Police level
EUROPOL
INTERPOL

23. Europol Unclassified - Basic Protection Level
Europol Public Information
<pls choose appriopriate>
Europol Cooperation
Economic
Crimes

24. Method
and
structure
that is what’s important!
24
CONCLUSION

25. 25
Thanks for your
attention
geert.delrue@telenet.be

26. BIBLIOGRAPHY

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33. 3312/04/2016

34. 3434
ORDERING:
E-mail: info@maklu.be
Fax: 03/2326.59
Somersstraat 13-15
2018 Antwerpen
www.maklu.be